In the Republic of Moldova there are unique principles of calculation, economic-geological evaluation and state records of deposits of useful mineral substances, in accordance with their industrial importance and the degree of geological and economic-geological research, determine the conditions of preparation of researched deposits for recovery as well as the basic principles for the quantitative assessment of the forecasted resources of useful mineral substances. From this point of view, the topicality of the research cannot be disputed, moreover, it is obvious that the reserves of solid useful mineral substances are evaluated and calculated according to the results of prospecting works and geological exploitation of the deposits. Forecast reserves are estimated reserves based on general geological factors and conditions, which may substantiate the issuance of forecasts on the formation and accumulation of useful mineral substances. In this study, a special role belongs to accounting, namely, through the regulation, systematization and processing of information related to useful minerals, where the purpose of this article also resides.