List of Accounting Books

Accounting books

 Storage method 

 

 

 

 

Journals

Electronic archive

 

General ledger

Electronic archive

 

Accounts receivable

Electronic archive

 

Accounts payable

Electronic archive

 

Payroll

Electronic archive

 

Balance sheet book

Separately bound

 

Itemisations of balance sheet

Electronic archive

 

 

 

Voucher types and method of storage

Until 1 January 2020

 

Eurocard vouchers

Paper documents

 

Accruals

Electronic archive

  Bank receipts

Paper documents

 

Travel and expense invoices

Paper documents

 

Sales invoices

Paper documents

 

Sales payments

Electronic archive

 

Memoranda

Paper documents

 

Purchasing invoices

Electronic archive

 

Payments of purchases

Electronic archive

 

Payroll receipts

Paper documents

 

Tax account receipts 

Paper documents