Accounting expenses of the company is one of the most important sections of the collection and processing of data for the preparation of financial reports. Based on the information recorded and systematized in this field, we can determine many indicators used for analytical purposes, tax and control: cost of sales, taxable income, gross profit, profitability etc. The veracity of these indicators are important both for internal users of accounting information, as well as for external ones. The expenses, according to the draft of national accounting standards with the same name, are „decreases in economic benefits during the period of output management, reductions in the value of assets or increases in liabilities that contribute to the reduction of equity (financial result), other than those resulting from the distribution among its owners”.