Abstract: A method program and a computer readable medium facilitate generating of an electronic receipt of a sales transaction at a point of purchaser and transmitting the record in an electronic form to be retrieved by a buyer. The electronic receipt is a computer image representation of corresponding paper receipt of said sales transaction, identifying, inter alia, the type of product or service bought and paid for by the customer. The record of the sales transaction may be transmitted to a portable memory storage device in possession of the buyer at the point of purchase, or to a remote service provider, or to an Internet-supported electronic address of the buyer. The records are stored in a computer-readable form, allowing the buyer retrieval of the records based on categories of purchase as defined by conventional accounting methods.