03 – FINANCIAL RESOURCES / ACCOUNTING

03.08

Accounting

Records relating to the management of the accounting system: accounting charts, general ledgers, cash or treasury journals (receipts and disbursements), general journals, purchase journals, supporting documents, etc.

Copy

Unit

Active

Semi-active

Inactive

primary [ a ]

unit responsible

2 years

5 years

R¹

secondary [ a ]

other units concerned

2 years

D

N o t e s :                                                                             ( D = Destruction R = Retention )

¹ Archives selection: Retain accounting system general ledgers or equivalent, cash or treasury journals (receipts and disbursements) and journal entries (general journal) unless the equivalent information is available in general ledgers. Destruction of supporting documents and all other support documents used in the management of the accounting system.

[   ] = medium --->a = paper b = microfilm c = electronic  d = audio-visual e = other

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Updated: 14/3/02