The process of bookkeeping includes records produced from?

A.

Ledgers

B.

Source documents

C.

Minutes of meeting

D.

Intuitive reasoning

Correct answer is A

Bookkeeping is the recording of financial transactions  in which all of the financial transactions of the business (consisting of income and expenses) are entered into a database. It uses records recorded in the ledger.
Ledgers is a book or other collection of financial accounts.