S.C. Code Regs. 12-806.7. Cash Receipts File and Journal (Computer and Non-Computer Generated Records)

A. Description: Cash receipts received by an institution from customers for the sale of services and commodities. Cash receipts reflect amount of sale, description of services or items sold, amount of money received, and sale date and may be computer or non-computer generated records. The Cash Receipts Journal reflects date, sale description, purchase authorization number, and may be generated manually or by computer. B. Retention: 3 years; destroy.