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THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING

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ARTICLE ANNOTATION

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This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, the proposals and recommendations on the use of primary accounting data, synthetic and analytical account registers have been developed. This eliminates several problems in the organization of inventory accounts in economic entities and serves to raise the level of financial reporting dataaccuracy.

AUTHORS

N.Alimxanova

Toshkent Moliya Instituti

Tags

# сырьё# харажатлар# raw materials# expenses# расходы# ялпи даромад# маҳсулот таннархи# хом-ашё материаллар# тугалланмаган ишлаб чиқариш# ярим тайёр маҳсулотлар# ҳисоб регистрлари# аналитик ҳисоб# синтетик ҳисоб.# валовый доход# себестоимость продукции# незавершенное производство# полуфабрикаты# регистры учета# аналитический учет# синтетический учет.# gross income# product prime-cost# work in progress# semi-finished products# account registers# analytical accounting# synthetic accounting.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0524-0229

DOI:

Not Available

References

Sam Sedki. Abby Smith, Aissa Strickland. (2014) Differences and Similarities Between IFRS and GAAP on Inventory. Revenue Recognition and Consolidated Financial Statements. Journal of Accounting and Finance vol. 14 (2).

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Хайдаров Ш., Тухсанов Ҳ. (2006) Товар-моддий захираларнинг таснифи ва уларнинг бухгалтерия ҳисоби услубий асослари // Солиқ солиш ва бухгатерия ҳисоби. – Тошкент, №4. – 6 бет