Accounting for goods in accounting, depending on the type of purchase

World experience shows the discussion on the inclusion in the record of goods in accounting procedures for various services in foreign economic activity, due to their need nestandartizovannosti and selective control over these procedures.Today, the main approach to the classification of the selection procedure is based on its estimated cost.On the other hand, in accordance with existing rules, they may be carried out as follows:

1. Formation of a competitive list for which records of goods in accounting is not required.The essence of this method lies in the choice of supplier by obtaining information on the cost of goods (at least from three suppliers) and the proposal to conclude an agreement with the price per unit of goods which would be the lowest.

2. Request for cost proposals involves an open publication of the notice on its performance (online, in the media), and the winner is the one vendor who offers the lowest price.

3. Competition.Contests can be classified by their method of open and closed, single-stage and two-stage open tender is the selection of a supplier, when he is informed about it through media reports about him.The winner here is the applicant who has offered the most attractive terms of performance.

4. Closed competition - is the choice of the supplier, without accommodation in a printed publication and online invitations to participate, because information about purchasing benefits may contain state secrets.

two-stage competition may be held in the following cases:

- if you can not accurately determine the properties of the goods;

- if necessary, further research and development on the properties of the goods;

- if the customer has taken the procedure for pre-qualification of bidders.

5. Purchase from a single source is carried out if:

- there is a need to purchase, and there is no time for the use of other procedures;

- it found that an additional purchase in the amount less than the original purchase will be carried out from the same supplier.

Based on the foregoing, it can be stated that the classification of goods, as well as accounting, accounting policy in relation to resources of purchased RF government only indirectly to modern standards of European trade.

Those standards, bookkeeping production, suggests that these benefits should be subdivided into:

- exceptional (purchase from a single supplier);

- specific (closed tender, procurement, coupled with the state secrets);

- special (two-stage competition, mandatory pre-qualification);

- other (competitive list, request cost quotations, open competition).

At the moment, there is a problem there is no direct dependence on the type of procedure standards which provides records of goods in accounting.First of all, it appears to ignore the properties of purchased goods and the lack of differentiation of price thresholds in accordance with the type of goods.

Thus, an attempt to create a kind of unified regulatory model under which standardize the treatment of goods and accounting for completely different types of procurement of goods, information situations inevitably leads to imitations of competitions that entail transaction costs.There can be no uniform standards for the evaluation of procurement and accounting, which is now widely used in enterprises and organizations, especially for those who are innovative, but also for all the others.