26.2.4 Accounting Books and Vouchers

 The Corporation shall, through accounting books and vouchers, record and maintain accurate records of all required matters in an orderly fashion. The formats, types, forms and retention periods of accounting books and vouchers shall be as separately stipulated. (Refer 26.2.5 Books & Ledgers , 26.2.6 Vouchers , 26.3.9 Storage of Documents ) Accounting books and vouchers may be recorded and stored in any electronic media.

Table of Contents