S.C. Code Regs. 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.