Accounts payable ledgers and schedules

Accounts receivable ledgers and schedules

Audit reports

Bank reconciliations

Bank statements

Capital stock and bond records, ledgers, transfer registers,
stubs showing issues, record of interest coupons, options, etc.

Cash books

Charts of accounts

Checks, canceled (see exception below)

Checks, canceled (for important payments, i.e., taxes,
purchases of property, special contracts, etc. Checks should
be filed with papers pertaining to the underlying transaction)

Contracts, mortgages, notes and leases:
(expired)
(still in effect)

Correspondence (general)

Correspondence (legal, important matters)

Deeds, mortgages, and bills of sale

Duplicate deposit slips

Employment applications

Expense analyses/expense distribution schedules

Financial statements (year-end, other optional)

Garnishments

General/private ledgers, year-end trial balances

Insurance policies (expired)

Insurance records, current accident reports claims, policies, etc.

Internal audit reports (longer retention periods may be desirable)

Internal reports (miscellaneous)

Inventories of products, materials, and supplies

Invoices (to customers, from vendors)

Journals

Magnetic tape and tab cards

Minute books of directors, stockholders, bylaws, and charter

Notes receivable ledgers and schedules

Option records (expired)

Patents and related papers

Payroll records and summaries

Personnel files (terminated)

Petty cash vouchers

Physical inventory tags

Plant cost ledgers

Property appraisals by outside appraisers

Property records, including costs, depreciation reserves,
year-end trial balances, depreciation schedules, blueprints, and plans

Purchase orders (except purchasing department copy)

Purchase orders (purchasing department copy)

Receiving sheets

Retirement and pension records

Requisitions

Sales commission reports

Sales records

Scrap and salvage records

Stenographer's notebooks

Stock or bond certificates (canceled)

Subsidiary ledgers

Tax returns and worksheets, revenue agents' reports, and other documents relating to determination of income tax liability

Time books/ cards

Trademark registrations and copyrights

Training manuals

Union agreements

Voucher register and schedules

Voucher for payments to vendors, employees, (included allowances and reimbursement of employees, officers, etc., for travel and entertainment expenses)

Withholding tax statements