INVENTORY IN TRADE AND PROBLEMS OF THEIR REFLECTION IN ACCOUNTING POLICY
Journal: Science Journal "NovaInfo" (Vol.1, No. 79)Publication Date: 2018-02-28
Authors : Kulinchenko Viktoriya Yurevna; Yakovenko Viktor Sergeevich;
Page : 56-60
Keywords : ACCOUNTING PROCESS; ACCOUNTING POLICY; INVENTORY; ORGANIZATION OF ACCOUNTING; ACCOUNTING;
Abstract
The article defines the objectives and highlights the main methodological approaches to the organization of inventory accounting. The features of formation of accounting information in the part of inventories are considered. A comparison of the cost structure for the purchase of inventories. Recommendations on the reflection of inventory in the accounting policy of the enterprise are formed.
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