ЭлБиб

Organization and performing the inventory

in an enterprise, in an organization

Golubeva Svetlana Germanovna, Candidate of Science (Economics), associate

professor of the Accounting and Finance Chair

e-mail:

the Federal State Budgetary Educational Institution of Higher Education the

Vereshchagin State Dairy Farming Academy of Vologda

Lagun Anna Alexeevna,Candidate of Sciences (Economics), associate professor of

the Economics and Management Chair

e-mail:

the Federal State Budgetary Educational Institution of Higher Education the

Vereshchagin State Dairy Farming Academy of Vologda

Abstract.

The article gives the analysis of the regulatory basis of accounting on the

organization and performing the inventory in enterprises, in organizations. The most

important issues to be paid attention to during the inventory to avoid non-productive

costs are pointed out.

Keywords:

inventory, materially liable person, accounting entities, accounting,

accounting reports, unified documents.

Молочнохозяйственный вестник, №1 (21), I кв. 2016

114

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