Accounting document is any document to be entered into the specific registry, eg.: invoice, bill, contract of employment, a daily fiscal report, bank statement. Accounting documents are also internal documents used for accounting, eg .: cost of vehicle mileage or depreciation of fixed assets.

Payrolls, bank statements and other statements are treated as a collective accounting documents and accounted for as follows: payroll – 1 accounting document is every 5 people on the list, bank statements – one accounting document is an each day a maximum of 10 operations.