Control is a necessary and inevitable part of all business activities, and takes place at all levels of business. Management is responsible for the organization and implementation of control, and the management's interest in this segment is undeniable given that control is largely dependent on the quality of management as well as the success of the business. As a fundamental component of the control system in most business entities, it is precisely the accounting control which is also the subject of consideration in this paper. Accounting control can be carried out in the form of internal and / or external control, and given the wide scope of its activity (control of documents, process control, audit control, etc.), the work is limited to consideration of exclusively internal accounting control. In practice, there is no developed universally usable accounting control system, but the structure of the system depends on the legal requirements, but also on the activities the business system deals with, or ultimately on its specific internal needs. This paper presents a part of the internal control system of the accounting records of the business system "Valamar Riviera" d.d. The selection of this business system was based on its proven good practice, so from the presentation they can draw helpful conclusions about the optimal structure of accounting control.