Monday, 14 October 2013

Filing Structure of Accounts Deparment

Filing Structure of Accounts Department



The filing structure of accounts department mainly depends on the organization operations and nature of operations. The typical filing system of accounts department contains below mentioned  five files . The basic purpose of classification of file is to facilitate the tracking of voucher. The organization is require to track the voucher for number of reason  for example audit purposes etc.


  1. Cash Receive Voucher
  2. Cash paid voucher file
  3. Bank receive voucher file
  4. Bank payment voucher file
  5. Journal entry voucher File

If the organization  have the policy to make payments through cheque and receive all payment through banking channel then the number of file are reduced to only three i.e bank receipt file , bank payment file and Journal entry file.Similarly if the organization has a very small operation and have limited number of transaction then only one file can be maintained with name of voucher file.

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