ARCHIVING PROCEDURES AND STORAGE OF ACCOUNTING DOCUMENTS

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.”