Classification of documents: basic criteria

To easily understand a large number ofdocuments, developed special rules for their compilation and design, various classifications, as well as the appropriate forms and methods of working with them.

classification of documents
It should be noted that the classification of documentsis extremely important because it helps to highlight their specific characteristics and makes it possible to use them most rationally. It is one of the oldest and to the end of unfinished problems, the development of which began only in the late 1960s. Most approaches to the distribution of documentation to individual groups have previously concerned only specific characteristics with respect to the field of activity or a particular science. And only recently was a multifaceted classification of documents based on information and material components.

All documents can be divided according to the following criteria:

1. The circumstances of their functioning in space and time. We take into account the regularity of publication (periodical and non-periodic), time of appearance (original, original, copy, duplicate), place of issue (regional, national or foreign);

classification of accounting documents
2. Information component.

  • pay attention to the content and level of generalization of information (primary and secondary documentation);

  • the classification of documents includes the dimensionality of the recorded information regarding the size (format) and the number of pages (volume);

  • separation according to how information is perceived (documents can be read by a person or require special technical equipment);

  • this classification of documents also includes the character of the iconic means by which information is recorded (textual and non-textual forms);

  • by the method of data recording distinguish handwritten, printed, mechanical, magnetic, photographic, optical, laser, as well as electronic documents.

3. Material component, which includes certain criteria (for example, the information carrier material, as well as its shape and design).

 classification of accounting documents
It is worth noting that the distribution of documentation for individual groups in content and form allows you to more effectively organize work with it.

It should be mentioned that to datethere is also a corresponding classification of accounting documents, which takes into account their content, place and order of compilation, purpose, as well as the manner of use.

This classification of accounting documents includes the following subdivision into types:

  • depending on the purpose - administrative and executive, accounting formalities or combined;

  • in the order of compilation - primary and summary;

  • internal and external documents;

  • by the way of use - disposable and accumulative;

  • depending on the content - monetary, settlement and material.

I must say that this classification includesmany criteria and is extremely broad, therefore each document relates to different groups simultaneously, but it can be characterized by certain features and used only in the relevant field.