Journal Entries
Arranged By:
Chronological, then by journal entry number
Application Number:
89-23
Item Number:
190.05
Purpose:
This record series consists of duplicate journal entries which are used by Accounts Receivable to correct any errors in record keeping or to write off any outstanding debts. The original journal entries are maintained by the Accounting Office.
Procedure:
Retain in office for three (3) years, then dispose of provided all audits have been completed under the supervision of the Auditor General, if necessary, and no litigation is pending or anticipated.
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