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УДК657.246
ПРОБЛЕМЫ И ПУТИ СОВЕРШЕНСТВОВАНИЯ БУХГАЛТЕРСКОГО
УЧЕТА МАТЕРИАЛЬНЫХ ЗАПАСОВ НА ПРИМЕРЕ АО «ДЭК»
PROBLEMS AND WAYS TO IMPROVE ACCOUNTING OF MATERIAL
INVENTORIES IN THE CASE OF JSC «DEK»
Полинкевич А.Б., студентка, Кемеровский государственный
сельскохозяйственный институт,
Polinkevich A.B., student, Kemerovo State Agricultural Institute
В статье рассматривается систематизация методики учета материальных
запасов. Практическая значимость статьи заключается в выявлении недостатков
по учету материальных запасов и разработке мероприятий по совершенствова-
нию учета, которые в действительности могут быть использованы в деятельно-
сти АО.
Assessment and selection of the accounting unit is important in time receipt of
inventories for the correct organization of their accounting. According to r.5 RAS
5/01 assessment of inventories in accounting, as they admission into the organization,
is carried out at cost [1].
The object of the research is the accounting of the joint-stock company
«Dorozhno-ekspluatacionnyj kombinat». The study of synthetic accounting of mate-
rials starts with the organization and accounting inventory. Accounting of raw and
auxiliary materials of JSC «DEK» is conducted on the active inventory account 10
‘Materials’, this account is provided with the working chart of accounts. As the entity
has a large amount of raw and auxiliary materials the sub-accounts are open to ac-
count 10 ‘Materials’. The main correspondence of accounts on accounting for acqui-
sition of raw and auxiliary materials is shown in table 1. This table displays that JSC
«DEK» maintains records of the movement and condition of materials on the active
inventory account 10 ‘Materials’.
Table 1
Extract from the log of the economic life facts on the reflection of accounting
for acquisition of materials and supplies in JSC «DEK»
Date
Content of the economic life
facts
Correspondence of accounts
Sum, in
rubles
Debet
Credit
05.09.2016
Supplier debts are reflected
for the arrived construction
materials
10.01 Raw and
auxiliary
materials
60 Settlements with
suppliers and cus-
tomers
338983