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Accounting archive filing refers to the process in which the accounting management institution, after systematically organizing completed accounting materials with preservation value, transfers them to the archive management institution for preservation. To ensure the completeness, integrity, and accuracy of accounting archive collection, a strict accounting archive filing system must be established. The accounting archive filing system includes three aspects: filing scope, filing time, and filing requirements. Today let's take a look at which accounting materials need to be archived~

▪ Accounting vouchers

Accounting vouchers are written proof that records economic business and clarifies economic responsibility. They are an important basis for registering account books and are the initially formed and important accounting materials in accounting activities. Accounting vouchers can be divided according to filling procedures and purposes intoOriginal vouchers, bookkeeping vouchers, summary vouchers and other accounting vouchers.

▪ Accounting Books

Accounting books are books that use accounting vouchers as the basis to continuously and systematically record and reflect the process and results of various economic activities, and are an important basis for preparing financial reports. Accounting books are the main materials of accounting, and by purpose they can be divided into:General ledger (also called general ledger account), subsidiary ledger (such as cash journal, bank deposit account, expenditure subsidiary ledger, etc.), fixed asset ledger, auxiliary ledger (also called memorandum ledger), other accounting ledgersetc.

The forms of accounting books generally include three types: bound, loose-leaf, and card. A bound book is a hardcover book in which the account pages have been uniformly numbered and bound before the book is put into use. Loose-leaf books and card books are books in which account pages are placed in loose-leaf binders or card boxes. These two types of books are convenient for bookkeepers to use, but the account pages are not fixed and are easily lost or replaced.

▪ Financial accounting reports

Financial reports are written reports regularly prepared based on daily accounting records. They consist of accounting statements, notes to accounting statements, and financial statements. They are written accounting documents that comprehensively reflect the assets, liabilities, and owner's equity status for a certain period, as well as the operating results and cash flow for a specific period, and are important accounting records.

There are many types of financial reports,Classified by the time the report is prepared, including monthly, quarterly, semi-annual, and annual financial reports;Classified by the report's preparing entity, including unit financial reports and consolidated financial reports; by report content or name, there are enterprise balance sheets, income statements, cash flow statements, and administrative and institutional expense execution reports, fund activity reports, etc.;Classified by the report's service recipients, including internal reports and external reports.

▪ Other accounting materials

Other accounting materials refer to bank deposit balance reconciliation statements, bank statements, tax filing forms, accounting archive transfer lists, accounting archive custody lists, accounting archive destruction lists, accounting archive appraisal opinions, andOther accounting materials with preservation valueetc.

▪ Electronic accounting archives

Where an entity uses modern information technology means such as computers and network communications to carry out accounting,For electronic accounting archives formed internally or received externally, falls within the archiving scope of the unit's accounting archives.

Source:Network

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