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Raw materials in the warehouse and accounting
Uploaded: 09.04.2009
Content: 90409110432033.______________________________________.doc 204 kB
Product description
Course work "Raw materials in the warehouse and in the accounting" made in February 2009, working individually, Volume: 37 p.
Table of contents
Введение……………………………………………………………………..........3
Chapter 1. The concept and composition of raw materials ... ........................... ............ 5
1.1. Definition and classification of raw materials ... .................. .............. 5
1.2. Methods for evaluating raw materials ............... ... ............... ................ 7
1.3. Control over the use of raw materials in the production ...... 11
Chapter 2. Organization of the account of raw materials. ........................ .............. 15
2.1. Documentation on the movement of raw materials and materials .......... 15
2.2. Organization of inventory control ......................... ............... .............. 18
2.3. Accounting for the acquisition, preparation and receipt of raw materials and материалов…………………………………………………………….….........20
Chapter 3. The inventory of material assets ............ .. ...... .. ......... ..25
3.1. Concept and types of inventory .............................. ..25
3.2. The procedure for conducting and documenting inventarizatsii.28
3.3. Accounting inventory results ........................ ... 32
Conclusion .................................................................. .. ............ ..34
References: ...................................................... .. ............... 37
References
1. The Civil Code of the Russian Federation. - M .; SPb .: Publishing - business corporation "Dashkov i K": "Publishing House Gerda", 2004
2. Federal Law "On Accounting" from 21.11.96g. №129-F3. (Ed. By 03.11.2006g.)
3. Position on accounting of inventories. AR №5 / 01, approved by Order of the RF Ministry of 09.06.01g. No.44n (in red. Order of the RF Ministry of 27.11.2006g. №156n).
4. Methodical instructions on inventory of property and financial obligations. Approved by the RF Ministry of 13.06.95g. №49.
5. The new Chart of Accounts. Approved by order of the RF Ministry of Finance from 31.10.2000. №94n. (In the red. On 07.05.03. № 38n.)
6. Approval of unified forms of primary records number INV-26, "Statement of accounting results identified inventory", approved. Resolution of the State Statistics Committee of the Russian Federation of 27.03.2000, №26.
7. Approval of unified forms of primary records for accounting of cash transactions, accounting of the inventory ", approved. State Statistics Committee of Russia from 18.08.98., The, №88.
8. Regulation "On the procedure for inventory of property taxpayers with tax audits", approved. Order of the RF Ministry of Finance, the Tax Ministry on 10.03.99, at №20n / GB-3-04 / 39
9. Accounting Regulations. Ed. 4th extra. - Rostov-on. / W: Publishing House "Phoenix", 2005.
10. Astakhov VP Accounting Financial Accounting: Textbook. A series of "Economics and Management". - M .: ECC "March.", Rostov n. / A Univ. Center "Marta", 2003. - S. 13 - 146.
11. Belobezhetsky IA Accounting materials and IBE. 1995. №8 - S. 21-25.
12. Yuri Grigoryev Accounting of inventories // Consultant - 1996. - S. 32-58.
13. Babchenko TN, Galanin EN, Kozlov EP and others. Accounting. - M .: Finance and Statistics, 2001. - S. 244 - 260.
14. Babaev YA .. Accounting: Tutorial. Ed. YA Babayev. - M .: TC Welby, Publisher "Prospectus", 2005. - S. 99 - 134.
15. AS Bakaev, Bezrukikh PS, Wroblewski ND and etc .; ed. PS Bezrukikh - 4th edition, revised. and add. - W .: Accounting 2002.
16. Rich IN, Hahonova NN Accounting. The series "Tutorials". - Rostov n. / W: Phoenix, 2002.
17. Bochkareva II Accounting ed. Sokolova YV - 2nd edition, revised. and add. -M .: TC Valby, a publishing house in Prospect, 2005. - S. 167 - 194.
18. Bulatov MA "Accounting Theory:
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