ACCOUNTING OF MATERIALS AT ENTERPRISES AND THE PROCEDURE FOR THEIR INVENTORY
Keywords:
Accounting of material resources, accounting, inventory, material assets, warehouse accounting, documentation, valuation of material resources, income and expense transactions, accounting accounts, persons bearing significant responsibility, internal control, accounting policy, regulatory documents, FIFO method, weighted average cost, inventory report, deficit and surplus balances, accounting accuracy, financial reporting, use of material resources.Abstract
In this article are described the process of accounting for material resources and their inventory at enterprises. The study examines the regulatory framework for accounting for material resources, their valuation methods, the documentation process, and the organization of accounting and control in warehouses. It also examines the main stages of inventory, the procedure for reflecting identified discrepancies in accounting, and methods for ensuring the efficient use of material resources. The article’s findings have important theoretical and practical implications for improving the accounting of material resources at enterprises, strengthening control over their storage, and facilitating management decision-making.
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