Features of the reflection of inventories in the financial statements
The article reveals the concept of inventories and their role for the progressive development of an enterprise. It was revealed that incorrect and inaccurate reflection of inventories in the organization’s accounting leads to a deterioration in the financial condition of the enterprise, and irration...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2020-11-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1483 |
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| _version_ | 1849394817220476928 |
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| author | N. V. Moskalenko E. S. Vasyukova D. O. Chestnykh |
| author_facet | N. V. Moskalenko E. S. Vasyukova D. O. Chestnykh |
| author_sort | N. V. Moskalenko |
| collection | DOAJ |
| description | The article reveals the concept of inventories and their role for the progressive development of an enterprise. It was revealed that incorrect and inaccurate reflection of inventories in the organization’s accounting leads to a deterioration in the financial condition of the enterprise, and irrational use — to financial losses. The key features of the reflection of inventories in the financial statements, as well as the features of the reflection of the results of their inventory are revealed. It is concluded that effective financial management at the enterprise is based on the correct reflection of inventories in the financial statements. |
| format | Article |
| id | doaj-art-8a3feb9879dd4de2a9446009b860a46b |
| institution | Kabale University |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2020-11-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-8a3feb9879dd4de2a9446009b860a46b2025-08-20T03:39:53ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-11-0113419320110.24182/2073-9885-2020-13-4-193-2011473Features of the reflection of inventories in the financial statementsN. V. Moskalenko0E. S. Vasyukova1D. O. Chestnykh2Tambov State Technical UniversityTambov State Technical UniversityTambov State Technical UniversityThe article reveals the concept of inventories and their role for the progressive development of an enterprise. It was revealed that incorrect and inaccurate reflection of inventories in the organization’s accounting leads to a deterioration in the financial condition of the enterprise, and irrational use — to financial losses. The key features of the reflection of inventories in the financial statements, as well as the features of the reflection of the results of their inventory are revealed. It is concluded that effective financial management at the enterprise is based on the correct reflection of inventories in the financial statements.https://www.pp-mag.ru/jour/article/view/1483inventoriesaccounting of inventoriesinventoryaccounting |
| spellingShingle | N. V. Moskalenko E. S. Vasyukova D. O. Chestnykh Features of the reflection of inventories in the financial statements Путеводитель предпринимателя inventories accounting of inventories inventory accounting |
| title | Features of the reflection of inventories in the financial statements |
| title_full | Features of the reflection of inventories in the financial statements |
| title_fullStr | Features of the reflection of inventories in the financial statements |
| title_full_unstemmed | Features of the reflection of inventories in the financial statements |
| title_short | Features of the reflection of inventories in the financial statements |
| title_sort | features of the reflection of inventories in the financial statements |
| topic | inventories accounting of inventories inventory accounting |
| url | https://www.pp-mag.ru/jour/article/view/1483 |
| work_keys_str_mv | AT nvmoskalenko featuresofthereflectionofinventoriesinthefinancialstatements AT esvasyukova featuresofthereflectionofinventoriesinthefinancialstatements AT dochestnykh featuresofthereflectionofinventoriesinthefinancialstatements |