Custody of accounting files 50

Is it an enterprise or a public institution? If it is an enterprise, the accounting vouchers, accounting books, financial reports and accounting transfer lists, bank balance reconciliation statements, and bank statements should be kept for a maximum of 15 years, then your unit should be destroyed before 92 years. The specific procedure is to make a list of accounting vouchers and account books for each year and report them to the competent department at a higher level, and destroy them under the supervision of the competent department at a higher level.

However, the accounting file keeping inventory and the accounting file destruction inventory are kept permanently.

After 93 years, you need to file it, and the specific procedure is to register and keep the above items one by one according to the year.

Accounting file transfer inventory.

Serial No. File Title File Number Year Retention Period Reason for Transfer Remarks.

Sender (signature).

Recipient (signature).

Supervisor (signature).

Handover Date: YYYYYYYYYYYYYYYYYYYYYY

Catalogue of accounting files.

File No. Title Retention Period Start and End Time of Materials in the File Remarks.

Serial number--> file name -- > retention period--> remarks.

1. Accounting vouchers.

1 Original voucher --- 15 years.

2 Accounting vouchers --- 15 years.

3 15 years --- aggregate vouchers.

2. Accounting books.

4 General ledger --- 15 years (including journal general ledger).

5 Ledger --- 15 years.

6 Journals - > 15 years (cash and bank deposit journals are kept for 25 years) 7 Fixed assets cards - > fixed assets investments are kept for 5 years after liquidation.

8 The auxiliary books --- 15 years.

3. Financial reporting --- includes the summary financial reports of competent departments at all levels.

September, Quarterly Financial Reports--- 3 Years (including Text Analysis) 10 Annual Financial Reports (Final Accounts) - Permanent (Including Text Analysis) 4 Others.

11 15 years --- the accounting transfer inventory.

12. The accounting records are kept --- permanent.

13 The inventory of the destruction of accounting files --- permanent.

14 Bank Balance Reconciliation Statement --- 5 years.

15 Bank statements --- 5 years.

If it is in the storage period, of course, it should be kept for filing, and if the storage period has passed, it will be prepared"Inventory of the destruction of archives"Destroy everything you don't want.

There are many and messy accounting tasks, and now they are cleaned up, of course, they must be stored if they are useful, and who knows which ones can be used. All you need to do is make a list and store it in a categorical way.

Vouchers, accounting statements (including electronic statements), statistical ledgers, account books, payroll, various valuable vouchers, audit reports of previous years, capital verification reports, etc. should be counted.

Vouchers, accounting statements (including electronic statements), statistical ledgers, account books, payroll, various valuable vouchers, audit reports of previous years, and capital verification reports.

Bank journals.

Cash journal.

Bank Balance Reconciliation Statement.

Custody of accounting files: for discussion.

1) Strengthen the management of accounting archives and rationalize the management system of accounting archives.

2) Standardize the filing of accounting files.

3) Standardize the custody of accounting files. Units that have established a comprehensive archives should handle the relevant procedures according to the requirements of the comprehensive archives and transfer the accounting files to the comprehensive archives for safekeeping. For units that have not established a comprehensive archives, the accounting files shall be properly kept by the finance and accounting department for the time being, but a special person shall be responsible for them.

It is necessary to configure special cabinets and anti-theft, fireproof, mildew-proof and moth-proof facilities. For the accounting personnel who have left the section, their accounting files shall be handed over to the comprehensive archives of the unit or the accounting department for safekeeping, and shall not be stored by themselves. For units or departments that have terminated their accounting operations, their accounting files shall be handed over to the superior archives for safekeeping.

Any unit or individual that has not been transferred should immediately go through the transfer formalities.

4) Standardize the management of the period of custody of accounting archives and the management of destruction.

Accounting files are important financial records of a business and need to be properly kept. Here are a few common ways to keep accounting records:

1.Electronic files: Digitize accounting files and store them on a computer or cloud for easy access and management. It is important to note that electronic archives also need to be backed up and checked regularly to ensure data security and integrity.

2.Paper files: Store accounting files in paper form in a filing cabinet or archive room. It should be noted that paper archives should be classified, numbered, dated, etc., so that they can be easily found and managed.

3.Outsourced files: hand over the accounting files to a professional file management company for safekeeping. This method can reduce the burden on the business, but it is necessary to choose a reliable service provider and sign a contract to clarify responsibilities and obligations.

The Finance Department shall keep the accounting files temporarily for a maximum of three years. During the period of temporary custody, the custody of accounting files shall comply with the relevant provisions of the company's file management, and cashiers shall not concurrently manage accounting files.

Regardless of the storage method, you need to pay attention to the following points:

1.Back up and check your data regularly to ensure your data security and integrity.

2.Protect the confidentiality of archives from leakage.

3.In accordance with the requirements of laws and regulations, the time limit and duration of the preservation of archives.

4.Clean and archive archives regularly to avoid outdated and useless files taking up space.

Accounting archives Accounting archives refer to accounting vouchers, accounting books and financial reports and other accounting professional materials, which are important historical materials and evidence to record and reflect the occurrence of economic operations of enterprises and institutions, belong to the important economic archives of the unit, are an important basis for inspecting the past economic activities of enterprises and institutions, and are also an important part of the national archives.

The measures for the management of accounting files are:

Article 1 In order to strengthen the management of accounting files, effective protection and use of accounting files, in accordance with the People's Republic of China Accounting Law, the People's Republic of China Archives Law and other relevant laws and administrative regulations, these measures are formulated.

Article 2 These measures shall apply to the management of accounting files of State organs, social groups, enterprises, institutions and other organizations (hereinafter referred to as single-limb departments).

Article 3 The accounting files referred to in these measures refer to the units in the process of accounting or other receipts or formations, records and reflect the economic and business matters of the unit, with preservation value of text, charts and other forms of accounting information, including electronic accounting files formed, transmitted and stored by computers and other electronic equipment.

Article 4 The Ministry of Finance and the State Archives Administration shall be in charge of the national accounting archives work, jointly formulate a unified national accounting archives work system, and supervise and guide the national accounting archives work.

The local people's finance department and archives administrative department at or above the county level shall manage the accounting archives within their respective administrative areas, and supervise and guide the accounting archives within their respective administrative areas. and so on.

The accounting files formed by each unit every year shall be organized and bound into a book by the accounting institution in accordance with the filing requirements, and the accounting file shall be kept in an inventory. After the end of the accounting year, the accounting files formed in the current year may be temporarily kept by the accounting institution for one year, and after the expiration of the period, the accounting institution shall prepare and transfer the inventory.

transfer to the archives of the unit for unified safekeeping; Where no archival institution has been established, a special person shall be designated within the accounting institution for safekeeping. Cashiers are not allowed to concurrently manage accounting files.

Accounting files transferred to the archives of the unit for safekeeping shall, in principle, keep the original volumes in their packaging. Where it is necessary to unpack and reorganize individually, the archival body shall work with the accounting institution and handling personnel to unpack and sort out the package to clarify responsibilities.

Summary. Accounting files are a collection of documents and materials that record the financial and economic operations of an enterprise. It includes important documents such as accounting vouchers, account books, statements, documents, contracts, etc.

The following points need to be paid attention to in keeping accounting files: First, ensure the completeness and accuracy of accounting files, and there must be no omissions or tampering. Secondly, it is necessary to do a good job of classifying and numbering the accounting files, store different types of documents in different folders, and use labels to indicate the name and date.

In addition, it is necessary to back up the accounting files regularly to prevent the loss or damage of the documents. In addition, accounting files should be kept in a safe place to avoid moisture, fire, or other disasters. Finally, the confidentiality of accounting files is also very important, and permission management should be set up, so that only personnel with the appropriate authority can access and operate the files.

This ensures the security and traceability of the accounting files.

What is an Accounting File? How do I keep my accounting records?

Accounting files are a collection of documents and materials that record the financial and economic operations of an enterprise. It includes important documents such as accounting vouchers, account books, statements, documents, contracts, etc. The following points need to be paid attention to in the custody of the Hui Mu Ji files:

First of all, it is necessary to ensure the completeness and accuracy of the pre-filing of the accounting files, and there shall be no omissions or tampering. Secondly, it is necessary to do a good job of classifying and numbering the accounting files, store different types of documents in different folders, and use labels to indicate the name and date. In addition, it is necessary to back up the accounting files regularly to prevent the loss or damage of the documents.

In addition, accounting files should be kept in a safe place to avoid moisture, fire, or other disasters. Finally, the confidentiality of accounting files is also very important, and permission management should be set up, so that only personnel with the appropriate authority can access and operate the files. This ensures the security and traceability of the accounting files.

Fellow, I really didn't understand, I can be more specific.

Accounting files are a collection of documents and materials that record the financial and economic operations of an enterprise, including vouchers, account books, statements, documents, contracts and other important documents. The key points of keeping accounting records include:1

Ensure completeness and accuracy and eliminate omissions and tampering. 2.Classified and numbered, properly stored and labelled with the name and date.

3.Make regular backups in case of loss and corruption of files. 4.

Properly store it to avoid moisture and disasters. 5.Establish authority management to ensure confidentiality and traceability.

Summary. The retention period stipulated in the Measures for the Management of Accounting Archives is: The retention period of accounting archives is divided into two categories: permanent and fixed. The term of retention is generally divided into 10 years and 30 years. The retention period of accounting records is calculated from the first day after the end of the fiscal year.

Hello dear! The following answers to your question of "why should the accounting files be kept for a pure year] are as follows: The reason why you can find out that the accounting files are kept for one year is:

After the end of the accounting year, the accounting files can be temporarily kept by the accounting institution for one year. This facilitates the review of the previous year's statements. ”

The Measures for the Management of Accounting Archives stipulate that the storage period of the buried is as follows: the storage period of the accounting files is divided into two categories: permanent and periodic. The term of retention is generally divided into 10 years and 30 years. The retention period of accounting records is calculated from the first day after the end of the fiscal year.

The custody of the accounting rock and rock files can be ambushed to be handed over to () to complete the simple jujube carrying.

a.Cashier. b.Archives Management Office.

c.General Ledger Accounting.

d.Cost accounting.

Correct answer: BCD