Financial record; description (7)
I believe the answer is:
account
This clue is a double definition.
'financial record' is the first definition.
(I've seen this before)
'description' is the second definition.
(I've seen this before)
(Other definitions for account that I've seen before include "Bill; importance" , "books" , "Report of an event" , "Financial record; narrative" , "Record of an event" .)