Keeping should include

hours worked
expenses
income
dates and description of activities
personnel contact information and other private data (e.g., sensitive [personal identifiable information] vs. nonsensitive)
time restraints
file storage (e.g., hard copy, soft copy).

Process/Skill Questions:

Why is recordkeeping important?
What skills are essential to keep accurate records?
What are the similarities and differences between handwritten and computer-generated records? What are the advantages and disadvantages of both? Which system is vulnerable to cyber intrusion?
What software programs can one use to assist in keeping accurate records?
What could happen if a business fails to keep accurate records?
What are the cyber risks regarding business records?
What are the vulnerabilities regarding business records?
What are the assets affected?