Accounting, analysis and audit of inventories

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Uploaded: 15.03.2007
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Introduction 3
Chapter 1. The economic purpose and role of inventories in the enterprise 7
1.1 Inventories, classification, valuation, accounting objectives 7
1.2 Statutory regulation of inventories 14
Chapter 2. The current accounting practices and the use of proceeds of inventory in the CBM HCS "Leninsky 1" 22
2.1 Documentation of receipt and use of inventories in CBM HCS "Leninsky 1" 22
2.2 Accounting for materials in the warehouse and its relationship with accounting 29
2.3 Organization of synthetic materials accounting 32
Chapter 3. Auditing of inventories 47
3.1 The main tasks and evaluation of the internal control of inventories 47
3.2 Program control and audit procedures of inventories 57
Conclusion 72
References 74
The tests check the status of internal control and accounting system inventory 76

Additional information

Research paper commissioned in 2006


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