REGULATION OF INVENTORY DIFFERENCES IN ACCOUNTING
Journal Title: Науковий погляд: економіка та управління - Year 2018, Vol 3, Issue 61
Abstract
In the article the method of reflection in the accounting of the consequences of inventory is presented: surplus, shortage, re-sorting. A systematic approach was used to study the problems of performing inventory works through the analysis of the security subsystem of the inventory in the composition: personnel, organizational, techno-technological, documentary, normative, financial and information types of collateral. The possible types of inventory differences and the reasons for their occurrence are presented: shortages, excessive losses, lumps, re-sorting. The documentary evidence of records in accounting for the regulation of inventory differences was explored. The topology of displaying the order of regulation of inventory differences in accounts has been developed with the allocation of sub-accounts: the shortage and losses from damage to values within the limits of natural loss; shortage and loss from damage to values beyond the norm (the perpetrators are established); shortages and losses from damage to values beyond the norm (guilty parties are not identified or absent). The reasons for the re-sorting in the enterprise are summarized and its possible negative consequences are investigated: imperfection of conducting analytical accounting at the enterprise; negligence, unprofessionalism of accounting officers and materially responsible persons (“human factor”); system document failures and communication failures; complexity of reflection in the accounting of business transactions associated with the movement of property; technical issues. The importance of analytical levels for the reflection of the results of the inventory as a problem of perspective studies in the field of accounting and management is substantiated.
Authors and Affiliations
Oleh Vysochan, Olha Vysochan
Keywords
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- EP ID EP450182
- DOI 10.32836/2521-666X/2018-3-61-16
- Views 178
- Downloads 0
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