Examples of records to maintain include, but are not limited to the following:
1. General ledgers, sales journals, purchase order books, cash receipts books, cash disbursement books2. Canceled checks, bank statements, sales contracts, purchase invoices3. Profit and loss statements, balance sheets 4. State tax returns and reports, all schedules or work papers used in the preparation of tax reports or returns5. Copies of federal income tax returns filed with the Internal Revenue Service including all work papers, schedules, and similar records6. Tax filings with other states including all work papers, schedules, and similar records7. Records of loans, services, other non-sales transactions, and any non-business income8. Any other records necessary to establish income, deductions, credits, expenses, accounting methods, or other information utilized in determining the Mississippi tax liability. 35 Miss. Code. R. § 1-02-108