The article deals with theoretical and practical issues of organization and functioning of the criminal records, presently referred to as: «accounting of fake medical prescriptions for narcotic and toxic medicines, as well as samples of handwriting of the persons engaged in counterfeiting». Criminalist concept of drug prescription has been indicated. The original name for the accounting has been suggested as «Forensic accounting of forged medical prescriptions for drugs to be supplies on a limited basis in the Russian Federation». Priority tasks aimed at improving efficiency of the criminal records of fake medical prescriptions for obtaining of narcotic and toxic drugs have been outlined. The form of the criminal records of fake medical prescriptions for narcotic and toxic drugs has been proposed, and sections of the accounting and the algorithm of their formation have been suggested. Proposals are produced on improvement of organization and conduct of the considered criminal records of fake medical prescriptions for of narcotic and toxic drugs.