Journal Entries
South Carolina Code of Regulations
12–504.18. Journal Entries. A. Description: Various types of journal entries created by the finance department, used to review and adjust 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. HISTORY: Added by State Register Volume 26, Issue No. 4, eff April 26, 2002.
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