Accounting ledgers	Storage method
Financial statements and annual report	On paper
Balance sheet specifications	Electronically as a PDF file
Journal and general ledger	Electronically as a PDF file
Accounts receivable ledger	Electronically as a PDF file
Accounts payable ledger	Electronically as a PDF file
Accounts receivable vouchers	Electronically as a PDF file
Accounts payable vouchers	Electronically as a PDF file
Bank and cash vouchers	Paper vouchers
Memo vouchers	Paper vouchers
Note voucher	Paper vouchers