Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents
Keeping and archiving finance and accounting documents represent a responsibility for entities that organize and manage financial accounting and for individuals who are required to keep accounting records. Accounting professionals must be aware that, in addition to preparing and using supporting and...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2025-01-01
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| Series: | CECCAR Business Review |
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https://www.ceccarbusinessreview.ro/keeping-and-archiving-financial-statements-accounting-records-and-finance-and-accounting-documents-a439d/download-PDF/
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| _version_ | 1832544031685476352 |
|---|---|
| author | Elena STĂNCIULESCU |
| author_facet | Elena STĂNCIULESCU |
| author_sort | Elena STĂNCIULESCU |
| collection | DOAJ |
| description | Keeping and archiving finance and accounting documents represent a responsibility for entities that organize and manage financial accounting and for individuals who are required to keep accounting records. Accounting professionals must be aware that, in addition to preparing and using supporting and accounting documents, their recording in accounting, the reconstruction of lost, stolen or destroyed documents, keeping and archiving these documents play a very important role. |
| format | Article |
| id | doaj-art-028fc63ddbc74579b48a8755120b3afc |
| institution | Kabale University |
| issn | 2668-8921 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-028fc63ddbc74579b48a8755120b3afc2025-02-03T11:02:00ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212025-01-01512202710.37945/cbr.2024.12.0326688921Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting DocumentsElena STĂNCIULESCU0BucharestKeeping and archiving finance and accounting documents represent a responsibility for entities that organize and manage financial accounting and for individuals who are required to keep accounting records. Accounting professionals must be aware that, in addition to preparing and using supporting and accounting documents, their recording in accounting, the reconstruction of lost, stolen or destroyed documents, keeping and archiving these documents play a very important role. https://www.ceccarbusinessreview.ro/keeping-and-archiving-financial-statements-accounting-records-and-finance-and-accounting-documents-a439d/download-PDF/ keepingarchivingaccounting recordfinance and accounting documentelectronic archive |
| spellingShingle | Elena STĂNCIULESCU Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents CECCAR Business Review keeping archiving accounting record finance and accounting document electronic archive |
| title | Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents |
| title_full | Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents |
| title_fullStr | Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents |
| title_full_unstemmed | Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents |
| title_short | Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents |
| title_sort | keeping and archiving financial statements accounting records and finance and accounting documents |
| topic | keeping archiving accounting record finance and accounting document electronic archive |
| url |
https://www.ceccarbusinessreview.ro/keeping-and-archiving-financial-statements-accounting-records-and-finance-and-accounting-documents-a439d/download-PDF/
|
| work_keys_str_mv | AT elenastanciulescu keepingandarchivingfinancialstatementsaccountingrecordsandfinanceandaccountingdocuments |