Archiving, Keeping Records and Financial Accounting Documents

Abstract

The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account books. The method used is of meta-analytical type. The conclusion points to the fact that each economic unit must observe the legislative regulations in terms of the methods of filling in, storage and archiving of the accounting documents, including those on electronic support.