Organization of military registration: an accountant’s view

The geopolitical problems that Russia has faced have created objective prerequisites for improving the procedure for maintaining military records in organizations. Many accountants have many questions: how to keep records, when to submit reports and what type of reports. Since 2023, more stringent sanctions have been introduced against enterprises that do not interact with military registration and enlistment offices, which has created an even more active incentive and, at the same time, interest in the correctness and procedure for maintaining military registration in relation to enterprise employees. Since most often these responsibilities are carried out by accounting services and personnel departments, the author examined this aspect from an accounting point of view.