Within the accounting system, links between accounting records are codified. Data records needed to create accounting standards are referred to in the Accounting Act as accounting records. It is essential that the accounting system is consistent and that the accounting trail is obvious. When creating accounting information, it is necessary to establish sorting criteria. An account can be described as the holder of an accounting record from a substantive point of view. The inventory, which is a tool of evidence, is of fundamental importance. Hana Březinová defines information: "Information is a selected set of data in such contexts that are decisive for determining their meaning and significance."