The flat rate scheme is designed to help small businesses by taking some of the work out of recording VAT sales and purchases.

There is also no database to record purchases, officials said.

The reporting requirement would strengthen a state law that requires dealers to record nonferrous purchases.

Appoint a chief accountant, who will record familywide purchases (food or equipment everyone will use) and insure equitable reimbursements.

During the third quarter, however, these institutions sold $5.2 billion, while private investors recorded net purchases of $5 billion.

These books were kept by latter day town clerks and shopkeepers to record trades and purchases of the townspeople.

They record purchases on computer.

"In large part, that is due to record purchases of zero-coupon bonds."

It functions as your identification card, recording your passwords, purchases, and preferences.

The Union recorded purchases of 226,924 and the Confederacy bought as many as 100,000.