home Accounting, audit Books Theory of the accounting region - Vasyuta-Berkut O.I.

Theory of the accounting region - Vasyuta-Berkut O.I.

Розділ 6. Inventory

6.1. Inventory, її essence і znachennya

Inventory - an element to the method of the accounting region, for the sake of what I want to do to make sure the regions have a positive impact on the management of property.

For povnotoyu hoepllenya ob'ektiv Іnventarizatsiyu podіlyayut na povnu, yaka peredachaє sutsіlnu perevirku vsyogo meina pіdpriєmstva tawnu rozraunkovyh vіdnosin, і chastokovu, scho perebacha perevirku okremih vidiv vpostiv.

Behind nature vikremremyuyut Іnventarizatsyu plan that pozaplanovu. The plan for the inventory of goods for a curtained warehouse plan, and for pozaplanov - for rozporyadzhennyam kerivnik in different conditions, and for the sake of technical difficulties, but also on the possibility of merging agencies.

Інвентаризація активів і збов'язань підприємства регулюється ст. 10 Law of Ukraine "About the accounting region and the financial news in Ukraine", zgіdno z yakoyu pereviryayutsya ya dokumentalno pidtverdzhuyutsya їх наявність і стан.

6.2. Order of the date of the inventory

1. By ordering the retailers of kerivnik to be acknowledged in the following warehouse inventory:

• спеціаліст з певної групи товарів;

• representative of accountancy;

• representative of administration;

• Materialy vidpovidalna person.

2. The inventory number is on the number of days for the receipt of data on actual contributions from the regions.

3. Інвентаризаційна комісія показує матеріально відповідальні особі наказ order rozporyadzhennya about zdіysnennya івенвентаризації.

4. Materially material is stored at the moment of inventory and at a time when it is written that all documents are inscribed on the vibutya tsinnosty included at the address and during the neo-pribupkotovaniyah that non-written prices are not paid.

5. For the actual use of the inventory, I shall begin with the zanyattya zalishki from him.

6. Inventory of land for the harvesting of grain in the presence of material in the collection.

7. Result fіksyut in інвентаризаційних відомостях нo актах (у трох ідентичних примірниках).

8. In the course of the day the inventory is not closed, the application is filled and sealed; When the key is clogged in the material, and the filling is at the head of the com.

9. Pісля закінчення івенвентаризації on the basis of the inventory information and the information provided by the parties to the warehouse.

10. Pісля івенвентаризації здійснють вибіркову перевірку цінностей, the result of how to formalize the act of re-negotiation.

11. In the case of differentiation of resources, let's repeat the inventory.