Is there any special information for computerized accounting?
If financial records are kept on the computer, files must be stored to a backup disk at least monthly. Each report generated must show the title and time period covered. PTA financial records must be kept on a disk separate from all other accounts. If an error is discovered prior to printing a report, it may be corrected at that time. If an error is discovered after the report/file has been printed, correct it by a journal entry adding an explanation. A hard copy of the computer register must be printed on a monthly basis and maintained in a bound book. Review the California State PTA Guidelines for Computer-Generated Financial Records.
