Okay, so let's say you have a store that sells toys. Every day, you sell lots of toys to lots of people. It can be hard to remember every single thing that happened during the day, like what toys people bought or how much they paid.
So, the government allows businesses to keep records of all the things that happen during the day, like what toys were sold and how much they cost. This is called the "business records exception."
Basically, if someone wants to check if everything in your store is legal and fair, they can look at your records instead of asking you a million questions. This makes things easier for both you and the government.
But, and this is important, you have to keep accurate and complete records. If you leave something out or lie about something, you could get in trouble. So always make sure your records are up-to-date and correct!