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Audit. Heading RIU, MNEPU-AU-90
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Product description
Term paper on the subject "Audit"
Assignment
Assume that as of 1 January (beginning of period) in the accounting records of the enterprise there was 10 tons of product X to 20 monetary units per ton (data taken conditionally). Within a month, the company purchased goods X January 4 to 8 tons to 22 monetary units on January 15, 6 tons of 24 monetary units, 23 January 4 tons to 26 monetary units.
Within a month, it sold: January 6 - 9 tons, 18 January - 11 tons.
The duty of the auditor to be reduced to choose accounting policies for the client the most suitable option inventory valuation at cost.
The order of execution of the course work.
1. Determine the sum of the balance on the account 41 "Goods" and the cost of sales method, FIFO, LIFO and weighted average method.
Making assessment methods to conduct the type of tables (separate table for each method):
2. Make a conclusion as financial results depend on the method of valuation of inventory.
3. Which aspects are particularly important when checking enterprise auditor and any violation in this situation by the company may take place?
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