Permanent File:<
• Audit reports
• Cap, stock & bond records: ledger transfer registers, stubs showing issues, record of interest coupons options, etc
• Cash books
• Charts of accounts
• Checks (canceled for important payments i.e. taxes, purchases of property special contracts, etc. checks should be filed with the papers pertaining to the underlying transaction)
• Contracts, mortgages, notes & leases (While Active)
• Correspondence (legal & important matters only)
• Deeds, mortgages, and bill of sale
• Depreciation schedules
• Financial statements (year-end, other optional)
• General/private ledgers, year-end trial balance
• Insurance records, current accident reports, claims, policies, etc.
• Journals
• Minute books of directors, stockholders bylaws & charter
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