Theoretical aspects of designing informational documents of nonauthomated database of computer accounting system (CIS-BO) are clarified. At the same time, the main emphasis is on such components of nonautomated database, as information documents with operational and resultant information, because for machine processing of data their proper construction defines the efficient operation of CIS-BO.The conditions of functioning CIS primary documents remain the leading carriers of input (primary) data and a means of registration performed by enterprises or establishments toward economic operations. Despite current trends in the use of paperless informational technology, the document is still the most widespread carrier of information.There is a technique of designing forms of operational information, taking into account the peculiarities of the application of different methods of controlling the correctness of informational input. Also, there are works on creating visual forms of information output.
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