Books of Original Entry. Both the Monthly Reports of Total Gross Sales and the Annual Profit and Loss Statements will be based on source documents and books of original entry. The Concessionaire will retain books of original entry and source documents for five years, or until final resolution of matters resulting from any litigation, claim, or audit that started prior to the expiration of the five-year retention period, whichever is later. The retention period commences from the date of submission of the last Annual Profit and Loss statement required in Paragraph 18 d. above.
Books of Original Entry. Cash receipts and disbursements journal, general ledger. Chart of Accounts – Listing of accounts must be maintained in the accounting system.
Books of Original Entry a Chart of accounts (list of names and numbering system for the individual accounts), Cash receipts journal, cash disbursements journal, general ledger, payroll journal.
Books of Original Entry. Cash receipts, disbursements journal, and general xxxxxx.
