03 - FINANCIAL RESOURCES / ACCOUNTING

03.09

Accounts receivable – Electronic records

Data used in the management of accounts receivable: internal invoicing, external invoicing, management of client accounts, clientele payment monitoring, retail sales controls, etc. Student accounts data are covered under a separate retention schedule (see schedule 03.11).

Copy

Unit

Active

Semi-active

Inactive

primary [ c ]

unit responsible

X¹

5 years

D²

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

¹ Retention: 2 years after the final payment of an account or closing of collection file.
² Destruction: Research value ensured by retention of the following records on paper or microfilm: general ledgers or equivalent, cash or treasury journals (receipts and expenditures) and journal entries (general ledger) (schedule 03.08).

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

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Updated: 14/3/02