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03 – FINANCIAL RESOURCES / ACCOUNTING

03.10

Accounts receivable

Records relating to the management of accounts receivable and revenue controls (general revenues, investments, sponsorships, sales of services etc.). Records relating to student accounts are covered under a separate retention schedule (see schedule 03.12).

Copy

Unit

Active

Semi-active

Inactive

primary [ a ]

unit responsible

X1

5 years

D

secondary [ a ]

other units concerned

2 years

 

D

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

1 Retention: 2 years after payment of account or closing of collection file.

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

PREVIOUS SCHEDULE | NEXT SCHEDULE

Updated: 14/3/02

01- Administration | 02- Human Resources | 03- Financial Resources |
04- Real and Movable Property
| 05- Students Affairs | 06- Community Services |
07- Teaching | 08- Research and Development | 09- Information and Communications

 

Records Retention Schedules for
Quebec Academic Institutions