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Abstract
This article covers the content, importance and main stages of the initial processing of primary accounting documents in accounting for finished products, work performed and services rendered. The processes of receiving, checking, grouping, systematizing and reflecting documents in accounting registers are scientifically and methodologically analyzed. Also, problems encountered in practice and modern directions for their elimination, including the introduction of electronic document management systems, are considered. The research results substantiate that improving the document management system is an important factor in increasing the reliability of accounting.
References
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