S.C. Code Regs. § 12-504.20

Current through Register Vol. 48, No. 5, May 24, 2024

Section 12-504.20 - Trial Balances

A. Description: Summary information of receipts and expenditures from various accounts used in balancing the General Ledger. Information includes date, account number, name, month to date balance, and year to date balance. For computer generated ledgers this annual accounting code data and computer system documentation is needed to access accounting information.

B. Retention: 3 years, then destroy.

S.C. Code Regs. 12-504.20

Added by State Register Volume 26, Issue No. 4, eff April 26, 2002.