PRIMARY ACCOUNTING DOCUMENTS: A SOURCE OF INFORMATION FOR CONTROL

Iulia CAPRIAN, Olga COVALI, Rodica POPUȘOI Universitatea de Stat din Moldova

Abstract

Primary accounting documents are a source of information on which overconsumption, savings or reserves may be related to certain economic transactions, as well as compliance with legal norms, or on the contrary, the risks of nonapplication of legal norms can be measured, that is why the control of primary accounting documents is of a particular interest for business owners. The authors of the study approached the concepts of "primary document" and "management accounting" in the context of the latest changes in accounting legislation and determined the disadvantages and risks associated with control activities under the new financial reporting legislation. Keywords: control, primary documents, economical activity.