This new term we increasingly encounter in certain business fields among entrepreneurs and managers. Somewhere subconsciously perhaps they know what they are talking about, but not literally. But any term should clearly defined. So let's see what it is. Outsourcing is the transfer of authority, on the basis of the treaty, for the implementation of activities in the field of specific business processes, a third-party organization. Outsourcing of accounting services became widespread. For small and medium businesses such kind of services is the ideal solution. The essence of this service is that the head of the company or entrepreneur appeals to the outsourcing accounting firm, where, in accordance with the treaty he is available a professional for reference of current account or his recovery. Accounting can be both full and partial. Everything will depend on the goals and objectives of the outsourcing company at the moment. If you want to restore the accounting and tax account, then the better it will be, if it will make a highly skilled and experienced professional. This specialist is highly valued by their competence and experience. Any mistakes an ordinary accountant can fetch a high price in the form of penalties. Plus spoiled reputation of businessman in regulatory bodies. Outsourcing service in the field of accounting is still new, but promising service. Already a large number of companies switched to this kind of accounting. It is a good guarantee that the company will receive professional and competent accounting service and maintenance is possible with less expense.