Section 138.08 - Accounting Records(1) A gaming licensee shall maintain complete, accurate, and legible records of all transactions pertaining to the revenues and costs for the gaming establishment, including those required in accordance with 205 CMR.(2) General accounting records shall be maintained on a double entry system of accounting with transactions recorded on the accrual basis. Detailed, supporting, subsidiary records sufficient to meet the requirements of 205 CMR shall also be maintained.Adopted by Mass Register Issue 1288, eff. 6/5/2015.Amended by Mass Register Issue 1360, eff. 3/9/2018.Amended by Mass Register Issue 1481, eff. 10/28/2022.Amended by Mass Register Issue 1486, eff. 12/21/2022 (EMERGENCY).Amended by Mass Register Issue 1492, eff. 3/9/2023 (EMERGENCY).Amended by Mass Register Issue 1494, eff. 3/9/2023 (COMPLIANCE).Amended by Mass Register Issue 1498, eff. 6/7/2023 (EMERGENCY).Amended by Mass Register Issue 1503, eff. 9/1/2023.