IMPROVEMENT OF DOCUMENTAL SUPPORT FOR MAIN ACCOUNTING

The presence and movement of fixed assets in the enterprise, associated with the implementation of economic transactions with regard to receipt, internal movement, retirement, drawn up by the relevant primary documents. The purpose of the article is to provide a scientific and theoretical substantiation of the primary accounting of fixed assets and to develop proposals for their optimization and improvement. In order to achieve this goal, modern requirements of national accounting regulations (standards) for the identification, recognition and appraisal of fixed assets, which should be documented in the relevant primary documents, have been researched. It has been established that the modern documentary support for the recognition and evaluation of fixed assets does not fully meet the needs of users of accounting information and does not fully form the accounting and economic basis for analytical and synthetic accounting. The effective documentary regulation of the primary account of the availability and movement of fixed assets is investigated. The analysis of the structure and information content of the primary documents concerning the status, movement and valuation of fixed assets is carried out. It is proposed to improve the primary documents on accounting for the availability and movement of fixed assets by means of their structural reformatting in order to reflect the necessary for the management of accounting and economic information. The proposals pre‑ sented in this article will facilitate the optimization of the accounting process and the impartiality of the illuminated information for the needs of production and management.