Electronic Archiving of Accounting Records

This thesis describes a process of electronic archiving of documents in an accounting entity, it deals with preparations heading towards electronic archiving, legal requirements for this process and ways of its realisation. In connection to the topic of the thesis the theoretical part introduces the information technologies used in digitisation of paper documents and their further processing. Concerning the area of legislation this thesis describes laws and other legal regulations adjusting or affecting archiving in general and also in its electronical form. Last but not least, systems possible to use for archiving electronic documents are introduced in the thesis. The last section of the theoretical part addresses benefits, drawbacks and possible threats of electronic archiving. Practical part of the thesis consist of evaluation of a survey realized by electronic questionnaire among companies that provide archiving as a service on Czech market