How To Make Use Of Accounting Files?

Saving the final accounting files objective For the purpose of making use of it. therefore We must attach importance to and strengthen the utilization of accounting archives.

Registration of accounting files should be carried out in the record room.

The original document is not allowed for external units to borrow files. Lend If there is any special need, it must be reported to the higher authorities for approval. It can be consulted at the designated place and be counted when it is returned. Access to accounting records personnel shall not be allowed to record, delimit, delimit and alter the accounting records, nor withdraw documents. *