4.3.2 Receipts and Expenditure Invoices & vouchers 7 years from last Destroy GDA2 8.2 • Receipts and expenditure records (including staff travel) Payment vouchers information entry GDA1 9.5 • for financial transactions. Remittance advice date Time & cost recording Receipt books Tax Administration • Expenditure authorisations Act 1994, s.22 Petty cash Keeping of business Imprest accounts and other records Expense forms Goods and • Credit notes Services Tax Act Processing of payments 1985, s.75 Keeping of Foreign currency and exchange records investment Companies Act • Routine write-offs 1993, s.194 Statement of Accounts Accounting records to Input forms be kept registers Routine computer printouts Travel applications Travel insurance Travel plans Travel club memberships (e.g. Koru Club) Communication with travel agents Accommodation bookings Taxi chits Car rentals Foreign exchange bank drafts Travel advances
4.3.2 Receipts and Expenditure Receipts and expenditure records (including staff travel) for financial transactions. Invoices & vouchers Payment vouchers Remittance advice Time & cost recording Receipt books Expenditure authorisations Petty cash Imprest accounts Expense forms Credit notes Processing of payments Foreign currency and exchange investment Routine write-offs Statement of Accounts Input forms registers Routine computer printouts Travel applications Travel insurance Travel plans Travel club memberships (e.g. Koru Club) Communication with travel agents Accommodation bookings Taxi chits Car rentals Foreign exchange bank drafts Travel advances 7 years from last information entry date • Tax Administration Act 1994, s.22 Keeping of business and other records • Goods and Services Tax Act 1985, s.75 Keeping of records • Companies Act 1993, s.194 Accounting records to be kept Destroy • GDA2 8.2 • GDA1 9.5
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