Accounting Records

1. General Journals

2. Subsidiary Sales Journals

3. Subsidiary Purchase Journals

4. General Ledgers

5. Subsidiary Ledgers

6. Cash Receipts Books

7. Cash Disbursement Books

8. Trial Balance

9. Payroll Records

10. Chart of Accounts

Accountable Forms

* Invoices

1. Cash Invoices
2. Credit Invoices
3. Purchase Invoices Issued

* Receipts

1. Official Receipts

2. Delivery Receipts/Slips

3. Warehouse Receipts

* Slips

1. Warehouse Withdrawal Slips

2. Petty Cash Slips

3. Trip Slips

4. Order Slips

* Vouchers
1. Accounts Payable Vouchers

2. Check Vouchers

3. Petty Cash Vouchers

4. Journal Vouchers

5. Purchase Orders Issued

* Other Records

1. Bank Statements

2. Bank Recon Statements

3. Cancelled / Paid Checks

4. Statement of Accounts from Suppliers

5. Statement of Accounts Sent to Clients / Customers

6. Lapsing Schedule of Property, Plant and Eqpt

7. Bills of Lading

8. Articles of Inc & By Laws (Orig+Amended)

9. Stock Transfer Books

10. Minutes of Stockholders Meeting

11. Organizational Chart

12. Month and Quarterly Social Security Premium Remittance Lists

13. Employment Contracts of Personnel

14. List of Managerial and Supervisory Employees

15. Contracts

- All Loan Contracts with banks, financial institutions and lending investors

- Lease Contracts

- Service Contracts with Clients

- Contracts with Other Service Providers

- Sales Contracts

- Purchase Contracts

- Other Contracts
16. Working Papers

17. Reports, Statement and Schedules Files with Government Regulatory Agencies

18. Distributorship Contract

19. Memorandum of Agreement

20. Proof of Claimed Tax credit/s, if applicable

21. Proof of Claimed Interest Expense, if applicable

22. Proof of Claimed Bad Debts / worthlessness of credits, if applicable

23. All clearances and certificates of registration issued by the appropriate regulatory agency (ies)
together with the conditions attached to such clearances/certificates / registration, if applicable

24. Proof Of Exemption under special laws, if applicable

25. Certification of the appropriate regulatory agency (ies) as to the Taxpayer's entitlement to tax
incentives, if applicable

26. Xerox copy of used Tax Credit Certificate with anotation of issued TDM at the back, if applicable

27. Export Declaration Certificate and shipping documents for Exporter

28. Shipping Documents of Importation, if with Importation

29. Proof of Inward Remittance for dollar earners

30. Reports of other government agencies that conducted the audit, inspection, evaluation or appraisals

31. Sworn Statement as to gross sales / revenues covering the year 2009 submitted to local government
units (city hall and barangay hall)

32. Supporting receipts/invoices and other documents for the deductions / expenses accounts

33. Other Records

Accountable Forms

* 2550Q / M - Quarterly & Monthly VAT

* 1601C/E-Monthly Rem Return

* 1604E/CF-Creditable Income Tax Withheld

* 1702-Annual Income Tax Return

* 2307-Creditable Tax Withheld at Source

* 2306-Summary of Sales and Purchases