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![](/i/favi32.png) Of azerbaijan high technical educational institutionsPAHTEI-27.04.2023Table 1.
Methods for accounting for inventories in the warehouses of the enterprise.
Accounting
option
Variant content
Varietal
For each type of reserves, on the basis of primary documents, an analytical accounting card is
opened, where they are accounted for in kind and in monetary terms. Turnover sheets of analytical
accounting are compiled at the end of the reporting period. According to the warehouse accounting
cards, balances and turnovers are compared.
Partion
Primary documents are grouped by item numbers, and at the end of the reporting period, the final
data for each of the numbers are entered in the turnover sheets. Turnover statements are compiled in
physical and monetary terms for each warehouse and for each account
Balance
(operationally
accounting)
The balance method of accounting is based on the use of analytical accounting registers of
warehouse accounting cards. Every day (weekly, once every 10 days), the accounting officer checks
the correctness of the records of receipt and expenditure of materials in the warehouse and confirms
the balance on the warehouse accounting card with the personal signature of the accountant, and
every first day of the month, the balance for each item number is transferred to the record of
inventory balances in the warehouse (without allocation of turnovers of expenses and receipt of
stocks). Based on the data of the statement, the results of the composition are displayed.
Source:
IFAC (2014) Handbook of international public sector accounting pronouncements. URL:
http://www.ifrs.org.ua/wp-content/uploads/2014/11/Handbook-of-International-Public-Sector-
Accounting-Pronouncements-Volume-1.pdf
Analytical accounting of inventories is carried out in warehouses with the help of warehouse
accounting cards, which are placed in the file cabinet by technical groups of production reserves
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