Document and record are used interchangeably in the literature. Practically, these two subjects have significant differences. The inappropriate use of term may lead to the issues of inappropriate management of document and record. Consecutively, the confusion and inappropriate management can lead to the issues of document and records integrity in handling daily organizational document and record’s transactions. This paper discusses the concepts of both document and record with aim at offering a better and clearer understanding the differences between document and record conceptually and practically. In presenting this subject of interest, the related literatures on definitions and elements of document and record are reviewed, analyzed and visualized in a schematic view for ease of the understanding on the differences between document and record.