Accounting documents are legally used to record financial transactions and provide evidence of the financial activities of a business. Examples of accounting documents include invoices, receipts, bank statements, ledgers, journals, and financial statements. These documents are used to track income, expenses, assets, liabilities, and equity, and to provide a record of the financial activities of the business. They are also used to prepare financial reports for internal and external stakeholders, as well as to comply with legal and regulatory requirements.