Findings on the method of accounting the costs of purchased materials Cover Image

Findings on the method of accounting the costs of purchased materials
Findings on the method of accounting the costs of purchased materials

Author(s): Veronica Bulgaru
Subject(s): Economy, Accounting - Business Administration
Published by: Universitatea Liberă Internațională din Moldova
Keywords: evaluation; materials; recognition; stocks; transport costs;

Summary/Abstract: Materials play an important role in the economic cycle of agriculturalenterprises. Although their mode of measurement, recognition and accounting is governed by anumber of legislative and normative acts and approached by many experts, there are still someproblems and uncertainties that complicate the accounting treatment of costs related to thepurchase of goods. The issues in question are to be solved so as to ensure the compatibility of theprovisions of normative documents with information requirements of farmers.

  • Issue Year: 1/2018
  • Issue No: 4
  • Page Range: 26-29
  • Page Count: 4
  • Language: English