Economy, finances, management: topical issues of science and practical activity

KOVAL Lubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: kovalstar@meta.ua).

The article deals with the order of formation of accounting policy for reserves. Organizational, technical and methodical components of the accounting policy are distinguished. The order of developing the working plan of accounts, which is intended to provide synthetic and analytical information for accountants, considers forms of primary documents for displaying information on transactions made with stock of operations, discloses the procedure for forming the list of primary documents and the schedule of document circulation as annexes to the order of the accounting policy of the enterprise. In addition, the procedure for the composition of the inventory commission and the establishment of timing the inventory were considered, as well as some issues regarding the internal control system. In order to formulate analytical data, issues of classification of enterprise’s reserves have been researched. The order of conducting the estimation of the reserves at their extinction is considered. It is proved that for agricultural enterprises it is expedient to use the method of FIFO, which suggests to use in production firstly those reserves that came first. Separate consideration is devoted to the accounting of transport and procurement costs. It is noted that in account 29 “Transport and procurement costs” it is necessary to open analytical accounts in the context of materials and entities that carry out the delivery of stocks. On the basis of the study relevant conclusions and proposals were formulated.

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