Accounting and audit of enterprise stocks

Abstract

In the qualification work the economic essence of production stocks and their role in activity of the enterprise is investigated, the normative-legal base of regulation of the account and audit of production stocks is considered. The general principles of recognition, classification and estimation of production stocks according to the international and national standards are defined, documentary registration of the movement of production stocks at the enterprise, principles of automation of their account, features of foreign experience are considered. Aspects of the organization and carrying out of audit of production stocks are investigated, its most widespread problems are defined and ways of improvement are clarified.