Inventories - a certain part of the property, which is used for execution of works, manufacture of goods, provision of services.These funds are used for administrative needs of the enterprise.
As a rule, inventories are used as objects of labor.In each cycle, carried their fat intake.Industrial stocks transferred entirely to the cost of its own cost of manufactured goods, services rendered or work performed.Their inclusion in the territory of Russia in accordance with the Accounting Regulations.
The group of material and production resources (stocks) include the finished product.It is, as the end result of the technological cycle, asset intended for sale.Moreover, its quality characteristics comply with the terms of the contract or other documents.
goods are considered part of production resources, including funds derived or third-party individuals or legal entities.They (the products), as well as the finished products of the company, are intended to implement.
accounting unit of production, the company selects stocks on their own so as to form a true and complete information on these assets, as well as providing the necessary control over their movement and presence.In accordance with the nature of the resource, the order of their acquisition and use, the unit can be taken by the Party, item number, the group, and so on. D.
stocks are accepted for accounting, respectively, the actual cost.This amount reflects the actual costs of the company for the acquisition of assets, excluding VAT and other recoverable taxes (other than those specified in the legislation of the Russian Federation cases).
To these costs include amounts that are transferred to the seller (supplier) on the basis of the agreement, customs duties, payment of consulting and information services, fees of intermediary organizations, non-refundable taxes.Actual costs are the costs of procurement and delivery of production resources to the point of use, insurance premiums.In the same category include the costs of bringing the assets to a state of suitability for use.
When manufacturing resources at the enterprise and expenses are recorded are formed in accordance with the procedure used in determining the cost of the corresponding type of product.
Actual expenditures for the purchase of assets are increased or decreased according to the value differences that occur prior to their adoption for accounting purposes.
To reduce the risk of material errors and mistakes in the accounting process is carried out audits of inventories (inventories).
The audit established the reality of existence, the availability of inventories, whether all operations that must be reflected in the accounts really are present.It also turns out that all inventories available at the company, belong to him, that is, the organization has to have a property right, and the amounts reported as debt is a liability.The audit also established the correct assessment of the means for selecting the principles.
Each organization must have its specific programs on-farm control, through which ensured the preservation and clever use of resources.This program should be included testable questions, timing verification.Thus, the conduct of test material and manufacturing resources of the enterprise reflects the view of the completeness and accuracy of the information provided in the report documentation.
