What type of records are used to track non-financial data, such as employee headcount?

Statistical accounts are specifically designed to capture and track non-financial data, which includes metrics such as employee headcount, units sold, or inventory levels. These accounts allow organizations to record key performance indicators (KPIs) and operational statistics that are essential for internal analysis but do not directly impact the financial statements.

By using statistical accounts, companies can maintain an organized way of gathering useful data that informs decision-making and business strategies while ensuring that financial records remain focused strictly on monetary transactions. This distinction is important in many accounting systems, including Sage Intacct, as it allows for clear reporting and analysis without muddying the financials with non-monetary information.

The other options, such as control accounts, general accounts, and financial reports, are primarily concerned with financial data and transactions. Control accounts consolidate transactional information for reporting purposes, general accounts encompass a wide range of financial data, and financial reports summarize monetary transactions and overall business performance, thus not catering specifically to the tracking of non-financial metrics.