In any business organization, it is deemed that their records are complete and because of their completeness in accounting, one can have it in mind that the organization is keeping a double records system. But whereby this is not kept, then we can say that the organization is keeping a single entry system or in other words say that the organization is keeping an incomplete record System.
Incomplete record in accounting therefore can b defined as a situation where an accounting records lack the complete double record keeping. In an incomplete record, certain records can be obtained with the help of the other records.