Cash book retention: 10 years as a subsidiary ledger

Scope: what exactly applies

Two things get mixed up here: the cash book and the cash receipts. The cash book is the running record of every cash movement — a subsidiary ledger and therefore part of the business books. The individual receipts and till slips alongside it are accounting vouchers. Both are kept for ten years, but for different reasons, and both are needed: the book shows the sequence and the balance, the vouchers show that the individual movement actually happened. If either is missing, the cash position can no longer be traced. Anyone working with cash keeps the cash book daily and closes it periodically — a balance that does not add up is the most common trigger for questions in an audit.

When does the period start? An example

A document from March 2026 belongs to the 2026 financial year and remains subject to retention until the end of 2036 — the period runs from the end of the financial year, not from the document date.

In practice with bexio

In bexio, cash movements run through the cash account and their vouchers. The report can be exported and the vouchers stay attached to the entries. quintio mirrors those documents continuously into your own Google Drive — sorted by year and month and searchable, even if you switch systems one day.

Related retention periods

• Receipts and cash-register slips 10 years as accounting vouchers
• Bank and credit-card statements 10 years
• Invoices 10 years — insofar as they substantiate an entry
• To the retention period calculator
• Retention obligation in Switzerland: who, what, how long

Frequently asked questions (FAQ)

Do I actually have to keep a cash book?

Anyone handling cash needs a traceable record of it. The cash book is the usual form; what matters is that every balance can be substantiated.

Are the cash receipts enough on their own?

No. Receipts show the individual movement, the cash book shows the sequence and the balance. They belong together and both are kept for ten years.

May the cash book be kept electronically?

Yes. The same rule applies as for accounting vouchers: paper or electronic, as long as integrity, traceability and availability are ensured.