I found this information extremely easy to comprehend.

I hope if you have had any questions about the records then this is helpful.

Please find more info at the spiritual meeting place website.

Commonly asked questions concerning the Akashic Records   

What exactly are the Aka-sa (Akashic Records)? The Akashic Records are the repository for all known human events. Every event, from the descent of human consciousness into this dimension, to the ascent out of this dimension is contained within the preconscious fields of the Akashic Records.

Where are the Akashic Records? The records are non physical in nature and exist within the frame work of the collective mind, which is 4th and 5th dimensional in nature.

How do they work? To use an analogy; imagine a computer programmed to automatically copy and store everything that is imputed, even retaining copies of information and applications that the user has discarded. Imagine this computer as a part of a global network of computers, continuously linked with the purpose of sharing information as a way of expanding each computer's ability to interact with its user. As with all computers, this computer is able to function at incredible speeds when duplicating functions. This allows the user to concentrate their energies toward creativity. The computer hardware is your physical body. Your five senses are the keyboard; the hard drive is your subconscious mind and your conscious awareness is the user. The network is the Aka-sa.