The activity of the motor transport enterprises of Moldova is closely connected with the functioning of the fundamental principles of accounting. In this regard, it is necessary to consider their action in a complex for each type of transportation, both passenger and freight, by types of routes. In most cases, a number of issues arise that need to be addressed: not always the principles of accounting are properly reflected in the accounting of the enterprise, as well as in its direct practice. Therefore, I would very much like to make an attempt to work the fundamental principles in cooperation with the legislative framework of the Republic of Moldova. The operation of the principles must be clearly stated in the work. The article discusses the normative and legislative acts, as well as the opinions of the authors on this issue.