The Twelve-Step program of Debtors Anonymous helps those around the world who suffer from the illness of compulsive debting. It offers still-suffering debtors a simple program of recovery through which they can arrest this serious malady. The program rests on the solid foundation of the Twelve Steps, Twelve Traditions, and Twelve Tools of Debtors Anonymous. Record Keeping is the second of D.A.'s Twelve Tools. This pamphlet explains how keeping records of our spending and income offers clarity that leads to recovery.