Adaptation of foreign experience of inventory accounting in domestic practice
DOI:
https://doi.org/10.15587/2313-8416.2015.38734Keywords:
inventory, accounting in foreign countries, periodic system, continuous system, managementAbstract
This article provides a comparison of foreign and domestic experience in inventory accounting. Advantages and disadvantages of perpetual and periodic inventory systems were defined. The viability of periodic inventory system practice was investigated in the context of Ukrainian accounting system. The methodology for store accounting procedure in accordance with periodic inventory system was proposed for domestic accounts
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Copyright (c) 2015 Ірина Анатоліївна Карабаза, Людмила Ігорівна Лежненко
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