Yes we make documentation of all the defects irrespective 
of the Resolution. 
Bugs that are accepted should be dosumented no doubt.
But there might be some bugs that are marked as Won't fix 
which means that a problem exists but developers cannot fix 
it. This could be extremely helpful in preparing the exit 
report.
Also the bugs markes as Duplicate/Invalid... should be 
recorded because with the help of these bugs severeal 
metrics are prepared that can be used by the management to 
evaluate testing process and testers as well.


Regards,
Saurabh garg

The above answer is correct but you dont need to prepare a 
document for all the bugs u have raised if you are using 
some test management tool like Quality Center or Test 
Director. From these tools u can directly pull out the 
reports which will give all the detailed listing of ur bugs.