South Carolina Code of Regulations
Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY
Article 9 - GENERAL RETENTION SCHEDULES FOR SCHOOL DISTRICTS
Subarticle 2 - FINANCE
Section 12-902.14 - Journal Entries
Universal Citation: SC Code Regs 12-902.14
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Record series used for reviewing and adjusting various accounts before transferring information to the general ledger. Information includes name of department, account number, description, voucher number, date, reference number, debit, credit, and date.
B. Retention: 3 years, then destroy.
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