Organization of documentary accounting of accounts with accountable persons

The article deals with the organization of documentary accounting of settlements with accountable persons as the most important area of accounting. Timely drawn up primary document taking into account the requirements allows you to recognize the fact of the action, as well as to justify the use of accountable amounts and inclusion in the costs of the expenses incurred by accountable persons. The article describes the sequence of formation of primary documents and generalization of information in accounting registers. Strict sequence of the organization of documentary accounting provides reliability of information on calculations with accountable persons.