Diploma - Accounting and audit of the material and manufacturing sealed

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Uploaded: 31.10.2012
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Diploma "Accounting and Auditing inventory and analysis of the effectiveness of their use"
Contents
Введение……………………………………………………………………………..3
Chapter 1. Accounting and audit the movement of materials in commercial организации………………………………………………………………………...8
1.1. Classification, assessment and reassessment materials ...................... .... ... 8
1.2. Accounting for the procurement and acquisition of materials ............................ ... 14
1.2.1. The order of receipt of materials and documentation of .................................................................. ... 14
1.2.2. Accounting for settlements with suppliers ............................................. 18
1.2.3. Gratuitously received material ................................. .... 25
1.2.4. Receipt of materials at the expense of contributions to the share capital ...... ..27
1.3. Accounting for the movement of materials in the warehouse and in the accounts .................. .. ... 28
1.4. Accounting for the consumption of materials ......................................................... ... 37
1.4.1. Accounting for the consumption of materials in the manufacture ........................... ... ... 38
1.4.2. Accounting for sale of materials to the side .............................. ......... 41
1.5. Audit ..... movement of materials ................................................... 42
1.5.1. The aims and objectives of the audit ........................... .. ...... .... 42
1.5.2. Objects audit ..................................... ... ..... 43
1.5.3. Audit of the presence and movement of materials .............................. ...... 45
1.6. Inventory of materials ................................................... ..... 55
Chapter 2. Analysis of efficiency материалов………………………………………………………………………...59
2.1. Objectives and resources analysis ......................................................... 59
2.2. Analysis obespechёnnosti organization of material resources. ...... ..61
2.3. Analysis of storage resources .......................................... .67
2.4. Analysis of material efficiency in production ...... 71
2.5. Analysis of direct material costs .......................................... ..76
Заключение………………………………………………………………..………..78
References ........................................................................... 82

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