Abstract:

The article states that documenting is the method of primary monitoring of economic activity and / or the separate economic operation that involves fixation of their properties on the corresponding medium. In the process of analyzing the works of scholars it was established that the document is capable of satisfying information needs through transferring the information about the object of accounting. The classification features of documents are offered in the context of providing the qualitative properties of the information resources generated by the accounting system, namely: accounting the object properties on qualitative temporal properties, on the completeness of account details, in the possibility of expanding the requisites on request, in terms of revenue, in accounting consequences, in relation to the objects of balance, on consequences. The article proposes the approach to the development of documenting as the element of the accounting method in ensuring the quality of information resources. The vectors for the development of primary observation are determined and they are aimed at ensuring the quality of accounting information.

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