PROBLEMS OF REFLECTING THE COST OF GOODS AND MATERIAL RESOURCES

Authors

  • Ravshanov Alisher Bobaqulovich Senior Lecturer of Karshi Engineering and Economics Institute

Keywords:

cost, purchasing costs, customs duties, customs fees, value added tax, excise tax, intermediary organization, certification, technical inspection, wages, social tax, transportation costs, insurance costs, discount.

Abstract

One of the main tasks of accounting is the correct determination and accounting of the cost of inventory in business entities.

The article considers accounting to eliminate the problem of including inventories in the organization's balance sheet at cost.

References

President of the Republic of Uzbekistan 2019 Annex 2 to the Resolution No. PP-4389 of July 10, “On Additional Measures to Improve Tax Administration” “Roadmap”.

A Companion Website accompanies Financial Accounting, by David Alexander and Christopher Nobes. www.booksites.net/alexander.

IAS 4 - Inventories. 8-chapter.

IAS 4 - Inventories.. 18- chapter.

Objective Accounting Issues in the Enterprise. Ravshanov A. Senior teacher of Karshi EEI. e-ISSN: 2792-4009. www.openaccessjournals.eu

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Published

2022-06-05