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Archiving of Accounting Documents

Author

Listed:
  • Kristýna Kabourková
  • Pavel Rousek
  • Jiří TuÄ ek

Abstract

Accounting documents reflect a real economic phenomenon, describe it and show its financial value. Accounting Documents are the basis for billing. For this reason it is necessary for their archival storing after accounting. The companies also create a number of other documents that must be retained. They are such documents, which provide information relevant to the various state institutions, documents relating to employees, etc. In any company there should be a directive that would address the archival storing. This directive should be based on the statutory regulation. Archivace ÃºÄ etních dokladů

Suggested Citation

  • Kristýna Kabourková & Pavel Rousek & Jiří TuÄ ek, 2011. "Archiving of Accounting Documents," Littera Scripta, VSTE, vol. 4(1), May.
    • Handle: RePEc:rsg:littra:2011-020
    DOI: 10.36708/LS.2011.I01.020
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