FILE SYSTEM
All completed documents, records and working papers should be filed using the file tabs and the envelope
in which the SUA is packaged. The flowchart determines where these items should be filed. The filing
system is summarized below
I. Documents Folder
Chart of accounts Price lists Transactions list
II. In Front of Mailed/Given to Outsiders Tab
Comparative balance sheet
Statement of income and retained earnings Statement of cash flows
Year-end worksheet
Post-closing trial balance
Accounts receivable aged trial balance Accounts payable trial balance
Fixed asset trial balance
III. Temporary (Empty)
IV.Mailed/Given to Outsiders
Purchase order No. 328 - Vendor copy Check from First American
Deposit slip dated 12-18-17
Charge sale invoice No. 731 - Customer
copy
Bill of lading - Consignee copy – Univ. of S.
Iowa
Charge sale invoice No. 731 - Copy 4
(Packing slip)
Check from Branch College
Sales return request - Acknowledgement
copy
Credit memo No. 42 - Customer copy Check from Eastern Wisc. University
Check No. 1152 - Interstate Motor Freight Check from Andrews College
Cash sale invoice No. C-30 - Customer copy Bill of lading - Consignee copy – Andrews
College
Cash sale invoice No. C-30 - Copy 4
(Packing slip)
Deposit slip dated 12-22-17
Deposit slip dated 12-26-17
Check No. 1153 Velocity Sporting Goods Check #s 1154-1156 - Payroll
Check No. 1157 – Univ. Athletic News Monthly accounts receivable statement
V . Shipping/Banking
Charge sale invoice No. 731 - Shipping copy Cash sales invoice No. C-30 - Shipping copy Note payable
to First American Bank and Trust Bank reconciliation - November
Bank reconciliation - December (with following attached)
Bank statement - December
Listing of items clearing with December bank
statement
Cash receipts prelist
Validated bank deposit receipt
VI. Accounting
Charge sale invoice No. 731 - Accounting copy (with following attached)
Bill of lading - Accounting copy
Customer purchase order
Cash sale invoice No. C-30 - Accounting copy (with
following attached)
Bill of lading – Accounting copy Customer purchase order
Credit memo No. 42 - Accounting copy (with following attached)
Sales return request (vendor copy)
Receiving report
Freight bill - Interstate Motor Freight
Vendor’s invoice – Velocity Sporting Goods (with
following attached)
Receiving report
Purchase order No. 328 - Accounting copy
Vendor’s invoice No. 2378 - Chicago Office Supply (with following attached)
Receiving report
Purchase order No. 327 - Accounting copy Vendor’s invoice No. 2423 - Chicago Office Supply
(with following attached)
Receiving report
Purchase order No. 325 - Accounting copy
Vendor’s invoice – Univ. Athletic News Time record reports - Ford and Adams
VII. Journals/Ledger Book
Journals book
Instructions, Flowcharts, and Ledgers book