Articles
| Open Access | ARCHIVING PROCEDURES AND STORAGE OF ACCOUNTING DOCUMENTS
Boykabulova Iroda Jontemir qizi , Lecturer of the Department of Accounting and Auditing in Other Sectors, Samarkand Institute of Economics and Service Maxsetbaeva Gulziyra Jaqsibay qizi , Student of the Faculty of Banking and Financial Services, Samarkand Institute of Economics and Service Group BI-124Abstract
The purpose of this research is to study the methodological and legal foundations of documenting accounting records in business entities, ensuring their integrity, and submitting them to archives within the established time limits. The article analyzes ways to improve the efficiency of archival work in the context of the digital economy, optimize document circulation, and modern methods of archiving based on modern information technologies. It also examines practical recommendations regarding the storage periods and procedures for primary documents, reports, and personnel records within the framework of the legal documents of the Republic of Uzbekistan “On Archival Affairs.”
Keywords
Accounting, primary documents, archiving, document retention period, electronic archive, state archives, regulatory documents, archival fund, digitalization.
References
Decree of the President of the Republic of Uzbekistan. “On the Development Strategy of New Uzbekistan for 2022–2026,” No. PF-60, dated January 28, 2022.
a)Decree of the President of the Republic of Uzbekistan. “On the Uzbekistan – 2030 Strategy,” No. PF-158, dated September 11, 2023.
Law of the Republic of Uzbekistan. “On Archival Affairs,” No. O‘RQ-252, June 15, 2010.
Law of the Republic of Uzbekistan. “On Accounting” (revised edition), No. O‘RQ-404, April 13, 2016.
Khasanov B.A. et al. Accounting. Textbook. – Tashkent: “Iqtisod-Moliya,” 2023.
Avloqulov A.Z. Theory of Accounting. Study Guide. – Tashkent: “Fan va texnologiya,” 2021.
Akhmedjanov K.B. Document circulation and archival management in enterprises. Scientific article // Economics and Innovative Technologies scientific electronic journal. – Tashkent, 2022.
Vakhrushina M.A. International Financial Reporting Standards (IFRS). Textbook. – Moscow: RIOR, 2021.
Astakhov V.P. Theory of Accounting. – Moscow: “Feniks,” 2020.
Global Innovation Index 2024–2025. World Intellectual Property Organization (WIPO) reports. [Electronic resource].
World Bank Report. Human Capital Project: Uzbekistan Country Profile 2024. [Electronic resource].
Article Statistics
Downloads
Copyright License
This work is licensed under a Creative Commons Attribution 4.0 International License.