CODING, in accounting, is the assignation of the proper account code to invoices.
CASH DISBURSEMENT see DISBURSE/DISBURSEMENT.
DOCUMENT RETENTION POLICY is a set of guidelines that a company follows to determine how long it should keep certain records, including e-mail and web pages. The policy is important for many reasons, including legal requirements that apply to some documents. For example: a. for tax-related items - the recommended retention is seven years; and, b. for real estate records - the recommended retention is twenty years.
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