(b) The accounting records maintained by the gaming facility licensee shall be maintained using a double entry system of accounting with transactions recorded on the accrual basis and supported by detailed subsidiary records. Such subsidiary records shall include, at a minimum, each of the following:

1. (1) detailed general ledger accounts identifying all revenue, expenses, assets, liabilities and equity for such gaming facility licensee;
2. (2) a record of all investments, advances, loans and accounts receivable balances due to such gaming facility licensee;
3. (3) a record of all loans and other accounts payable by such gaming facility licensee;
4. (4) a record of all accounts receivable written off as uncollectible by such gaming facility licensee;
5. (5) journal entries prepared by such gaming facility licensee;
6. (6) records that identify drop and win for each gaming device and table game and records accumulated for each by shift or by another accounting period pre-approved in writing by the commission;
7. (7) records supporting the accumulation of the costs for complimentary services and items, including records required to comply fully with all the Federal financial recordkeeping requirements set forth in 31 CFR part 1021;
8. (8) records required by such gaming facility licensee’s system of internal controls;
9. (9) work papers supporting the daily reconciliation of cash accountability; and
10. (10) other records that the commission has required, in writing, to be maintained.