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Accident reports/claims
(settled cases)
Accounts payable ledgers
and schedules
Accounts receivable
ledgers and schedules
Audit reports
Bank reconciliations
Bank statements
Capital stock and bond
records; ledgers, transfer registers, stubs showing issues, record of
interest coupons, options, etc.
Cash books
Charts of accounts
Checks (canceled – see
exception below)
Checks (canceled for
important payments, i.e. taxes, purchases of property, special contracts,
etc. Checks should be filed with the papers pertaining to the underlying
transaction.)
Contracts, mortgages,
notes, and leases
(expired)
(still in effect)
Correspondence (general)
Correspondence (legal and
important matters only)
Correspondence (routine)
with customers and/or vendors
Deeds, mortgages, and
bills of sale
Depreciation schedules
Duplicate deposit slips
Employment applications
Expense analyses/expense
distribution schedules
Financial statements
(year-end, other optional)
Garnishments
General/private ledgers,
year-end trial balance
Insurance policies
(expired)
Insurance records,
current accident reports, claims, policies, etc.
Internal audit reports
(longer retention periods may be desirable)
Internal reports
(miscellaneous)
Inventories of products,
materials, and supplies
Invoices (to customers,
form vendors)
Journals
Magnetic tape and tab
cards
Minute books of
directors, stockholders, bylaws and charter
Notes receivable ledgers
and schedules
Option records (expired)
Patents and related
papers
Payroll records and
summaries
Personnel files
(terminated)
Petty cash vouchers
Physical inventory tags
Plant cost ledgers
Property appraisals by
outside appraisers
Property records,
including cots, depreciation reserves, year-end trial balances, deprecation
schedules, blueprints, and plans
Purchase orders (except
purchasing department copy)
Purchase orders
(purchasing department copy)
Receiving sheets
Retirement and pension
records
Requisitions
Sales commission reports
Sales records
Scrap and salvage records
(inventories, sales, etc.)
Stenographers’ notebooks
Stock and bond
certificates (canceled)
Stockroom withdrawal
forms
Subsidiary ledgers
Tax returns and
worksheets, revenue agents’ reports, and other documents relating to
determination of income tax liability
Time books/cards
Trademark registrations
and copyrights
Training manuals
Union agreements
Voucher register and
schedules
Vouchers for payments to
vendors, employees, etc. (includes allowance and reimbursement of employees,
officers, etc., for travel and entertainment expenses)
Withholding tax
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