Accounting for the management of goods in the customs warehouse
The article analyzes the basic principles of forming a system of accounting for goods in a customs warehouse. In particular, to ensure control over the placement, movement, storage and release of goods, it is proposed to use markings that will allow identification of objects that require special con...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2023-06-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/286703 |
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| Summary: | The article analyzes the basic principles of forming a system of accounting for goods in a customs warehouse. In particular, to ensure control over the placement, movement, storage and release of goods, it is proposed to use markings that will allow identification of objects that require special conditions of storage, transportation or customs clearance. A proposal has been put forward to introduce mandatory storage bookkeeping for customs warehouses, which will detail information on available cargo. In addition, it is stated that an important factor in accounting for the management of goods in a customs warehouse is the development of a work plan for off-balance sheet accounts, if the warehouse keeper, by prior agreement, places the cargo of another business entity in its customs warehouse. |
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| ISSN: | 1994-1749 2708-4957 |