Documents in the retained PV file should be organized by which data element?

The documents in the retained PV (Purchase Voucher) file should be organized by the DOV number, which serves as a unique identifier for transactions within the purchasing system. This organization method allows for efficient retrieval and management of documents related to a particular transaction. By sorting the files according to the DOV number, users can easily track and reference specific purchases, ensuring a streamlined process for audits, reconciliations, and analysis.

Organizing by DOV number helps to maintain clarity and consistency across the electronic or physical filing system, mitigating the risk of errors that can occur if files were categorized by other elements such as transaction date, amount, or document type. Each of these alternative sorting mechanisms may lead to complications, especially in cases where multiple transactions occur on the same date or have similar amounts. Thus, the DOV number emerges as the most efficient and logical choice for organizing the retained PV files.