INVENTORY IN ACCOUNTING

Makhtieva Marina Sergeevna
Far Eastern Federal Uneversity

Abstract
Inventory - one of the main elements of the accounting method, the essence of which is the collation of the availability of the property and liabilities of the organization with accounting data.
Inventory is designed to solve many problems. But the main task - to monitor the safety of property by comparing the actual availability of accounting data, as well as a reality check of amounts reported in all the balance sheet items.
The aim of this work is a detailed description of the inventory as part of the method of accounting.

Category: 08.00.00 Economics

Article reference:
Inventory in accounting // Modern scientific researches and innovations. 2014. № 9. P. 1 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/09/38443

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