Documents and document flow as the basis of modern accounting

The article deals with some theoretical and practical issues that determine the role of documents and workflow in accounting. The efficiency of reflecting information in accounting, as well as the formation of reports based on it, largely depends on the time spent on the implementation of individual procedures. Automation of workflow provides an increase in the productivity of accountants and minimizes the impact of the human factor. Some issues that require attention, taking into account the specifics of this area, have been identified.