|
03 –
FINANCIAL RESOURCES / ACCOUNTING |
|
03.11 |
Student accounts – Electronic records |
|
Data
used in the invoicing, collection and management (including issuance of
receipts for tax purposes) of tuition fees and other fees payable by the
institution’s students. |
|
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 final payment of account or closing of
collection files or as long as the student is liable.
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 disbursements) and journal entries
(general ledgers) (schedule 03.08). |
|
[
] = medium --->a = paper b = microfilm c = electronic d =
audio-visual e = other |
|
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|
Updated:
14/3/02 |
