The aim of this bachelor thesis is to record circulation of accounting documents in company molton, Ltd. The theoretical part deals with accounting documents in written and electronic form and describes their circulation within the company. I focus on the legal requirements which are set for these documents throughout their lifecycle. In one of the chapters I also outline the opportunities of using information technology in the circulation of documents. In the practical part of the thesis is theoretical knowledge applied to the company molton, Ltd. I describe the actual circulation of documents and the changes induced by recent transition to a new accounting software. In conclusion, I assess the current situation and suggest some changes