And for photos I take --

I store a "Raw" or backup copy of the card when download the photos. \backup\photos from Sony Apr 2009
Every so often find I have not been able to go back or undo to get the altered photo back to the orginal

Then copy them again and sort by year and event.
so have 2008 \circus, \vacation, \midwest horse fair as subfolders under that.
2009 with Horse fair....
Or sometimes do the other way. CAT is the main folder name, and 2005, 2006, 07, 08, 09 are the subfolders under that.

Since the date is saved already with the photo infomation, all I need do is click on properties to see the date it was originally taken [provided had camera set up correctly -- which often forget]

So, the basic answer is just to set them up however you would have done the photos and negatives or paper scrapbooking elements.