Journal Voucher Ledgers Entry Sheets
Arranged By:
Chronological by year, Numerical by file number
Application Number:
89-23
Item Number:
210.12
Purpose:
This record series consists of economic line items which serve to update the University's General Accounting System. In addition the documents are utilized as a source of reference for general inquiries within the institution. The record series contains the appropriate code number, account description, account number, purchase order number, dollar amount, debit and credit figures, reference number, index number, and departmental signatures. The Accounting Department maintains the original while copies are distributed to designated departments of the University.
Procedure:
Microfilm and dispose of hard copies. The microfilm is to be retained for six (6) years in office, then disposed of providing 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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