Template-Type: ReDIF-Article 1.0 Author-Name: Kristýna Kabourková Author-Name: Pavel Rousek Author-Name: Jiří Tuček Title: Archiving of Accounting Documents 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 účetních dokladů Keywords: documents, accounting documents, archives, archiving, shredding, doklady, účetní doklady, archiv, archivace, skartace Journal: Littera Scripta Volume: 4 Issue: 1 Year: 2011 Month: May DOI: 10.36708/LS.2011.I01.020 File-URL: https://littera-scripta.com/articles/archiving-of-accounting-documents-0d435028 File-Format: text/html Handle: RePEc:rsg:littra:2011-020