INVENTORY AS A WAY TO ENSURE THE RELIABILITY OF INDICATORS OF ACCOUNTING FINANCIAL STATEMENTS

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Authors

Samylina Yuliya Nikolaevna, Konakova Lola Vasilyevna

Abstract

The essence and significance of inventory in the formation of indicators of accounting financial statements of the organization are considered. The regulatory and legal bases of the inventory of property and financial obligations, the requirements for establishing the frequency of inventory by type of inspection objects are disclosed. The characteristics of the main stages of the inventory, the procedure for its documentation and reflection in the accounting of the resorting, identified surpluses and shortages are given.

Keywords

inventory, accounting financial statements, accounting, resorting, shortages, surpluses, property, liabilities.