Въпроси на синтетичното и аналитичното отчитане и документирането на текущите материални активи в предприятията с търговска дейност
Issues Of Synthetic And Analytical Reporting And Documentation Of Current Tangible Assets In Commercial Enterprises

Summary/Abstract: Assets represent current economic resources controlled by the enterprise as a result of past events. An economic resource is a right that has the potential to produce economic benefits. Each company uses assets of various composition and purpose. The leading criterion in accounting is the duration of their use. On this basis, assets are divided into two groups: non-current (long-term) and current (short-term). In the dynamically developing market environment and increasing competition, it is essential for a commercial company to timely account for inventories in order to optimize their structure. The development examines some issues of synthetic and analytical reporting, as well as the documentation of current tangible assets, highlighting the features of commercial enterprises compared to the manufacturing ones.Assets represent current economic resources controlled by the enterprise as a result of past events. An economic resource is a right that has the potential to produce economic benefits. Each company uses assets of various composition and purpose. The leading criterion in accounting is the duration of their use. On this basis, assets are divided into two groups: non-current (long-term) and current (short-term). In the dynamically developing market environment and increasing competition, it is essential for a commercial company to timely account for inventories in order to optimize their structure. The development examines some issues of synthetic and analytical reporting, as well as the documentation of current tangible assets, highlighting the features of commercial enterprises compared to the manufacturing ones.

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