The idea of keeping spiritual records is quite a powerful one. These may range from the akashic records, an accounting of our personal thoughts words and actions in a cosmic sense, through to keeping notes of our own progress as we travel the spiritual path.
The first is an idea that exists in most religions in one form or another and the latter allows us to take full responsibility for who we are and also to chart our progress.
Psychological / emotional perspective: The content of dreams is, in a sense, a record of those things that have affected us on an emotional level, which become accessible to us through dream images.
The ability to access those records becomes almost like that of a computer. Keeping records in dreams highlights our need to have some kind of order in our lives.
Material aspects: When we dream of consulting records we are trying to access information.
To be consulting company records would suggest we need to know how the company, or the community in which we live, functions.
To be consulting public records may mean we need to know how to fit in.
To be recording music or other material indicates that there is something we need to remember.