What Procedures Should Be Taken When The Account Book Is Expired And Destroyed?

When the account book is expired, it may follow the following

Destruction:

(1) put forward the destruction opinions by the archival organization of the unit together with the accounting institutions, compile the books and files, destroy the detailed list, and specify the names of the destroyed files, the volume numbers, the number of registries, the beginning and ending dates and the file numbers, the duration of custody, the period of custody, and the time of destruction.

(2) the person in charge of the unit signs opinions on the destruction of the accounting books.

(3) when destroying accounting books, they shall be jointly dispatches by archival organizations and accounting institutions.

When a state organ destroys an account book, it shall be the financial department at the same level.

Send personnel to participate in the supervision.

When the financial department destroys the accounting book, the staff of the same level audit department should take part in the supervision and marketing.

(4) destruction of supervisors

The accounting books destroyed should be checked according to the contents listed in the accounting books destroyed, and should be signed and stamped on the books destroyed in the accounting books after destruction, and the supervisors will be reported to the person in charge of the unit.

Related links:

1. concept: a unit based on the audited accounting book records and relevant information, and the documents provided externally, reflecting the financial situation of a specific date of a unit and the operating results and cash flow of a certain accounting period.

2. the role of financial reporting: providing information (for external, internal, national economic management).

3. the composition of financial accounting report:

4. requirements for compilation: authentic, reliable, relevant, comprehensive, complete, timely and easy to understand.

The custody period of accounting books is as follows:

General ledger (including journal general ledger):15;

Subsidiary ledger: 15 years;

Journal: 15 years;

(cash and bank account journal for 25 years)

Fixed assets cards after scrapping of fixed assets: 5 years;

Supplementary account book (reference book):15.