Documentation in accounting and tax accounting. 16th edition, processed and supplemented. Edited by Kasyanova G.Yu.

The book sets out a methodological approach and give practical recommendations for documenting business transactions and organizing document management. All recommendations are given taking into account the requirements of the tax authorities presented during documentary inspections. On specific examples, the procedure for filling out the forms of primary accounting documents subject to the compulsory application is considered, as well as samples of accounting certificates, orders and other documents that need to have an accountant. For all these situations, the procedure for their reflection in the accounting and tax accounting has been set out, the consequences of violation of certain rules for the preparation of documents and an algorithm of the accountant’s actions are considered. The book is addressed to a wide range of readers. It will be useful to accountants and heads of enterprises and organizations of all forms of ownership (including budget and non-profit), as well as small enterprises who have switched to a simplified system of taxation, accounting and reporting, and private entrepreneurs, who are also required to compile organizational and administrative and primary accounting accounts Documents (orders, overheads, cash orders, etc.) in accordance with the established rules. This publication can be used as a training manual in the study of accounting.