Theoretical and organizational principles of accounting, analysis and audit of the company’s inventories on the example of LLC "Zolochiv TX"
Students Name: Kostetska Yuliia Ruslanivna
Qualification Level: master (ESP)
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2022-2023 н.р.
Language of Defence: англійська
Abstract: Kostetska Y.R., Skasco O.I. (supervisor). Theoretical and organizational principles of accounting, analysis and audit of the company’s inventories on the example of "Zolochiv TX" LLC. Master thesis. Lviv Polytechnic National University, Lviv, 2023. Extended abstract. Inventories are assets that are kept in production for the purpose of further sale of the production product; are for further sale at the enterprise, under the conditions of normal economic activity; are used to manufacture products, perform work and provide services for consumption, as well as enterprise management [1]. Inventory is one of the most important assets of every enterprise. They have a great influence on the financial results of the economic activity of the enterprise and on the indicators of the economy as a whole, since they are included in the costs of almost all branches of production and various spheres of activity of each enterprise. Their use is carried out according to the principle of permanence, continuity and rhythm, creates prerequisites for ensuring economic security [2]. The object of the study is the process of inventory accounting, analysis and audit at the enterprise "Zolochiv TX" LLC. The subject of the study is a set of theoretical and methodological principles of organization of accounting, analysis and audit of the company’s inventories. The purpose of the study is to study the theoretical and practical provisions regarding the organization and methodology of accounting, analysis and audit of the company’s inventories, as well as the justification of proposals for its improvement. The first part of the work deals with the content, the classification of inventories, which has a significant impact on the correct organization of accounting, the accounting of inventories in value terms, that is, their assessment. Methods of inventories analysis and directions for their control are considered. The second part of the study is devoted to the study of the state of accounting and control of inventories and their analysis at LLC "Zolochiv TX", the characteristics of the enterprise are displayed and its analysis is carried out based on the main indicators of activity, the accounting policy of the enterprise is described. The procedure for keeping analytical and synthetic accounting of inventories was considered, and an analysis of the efficiency of the company’s use of inventories was also carried out. In the course of the study, the third part considered the ways of improving accounting, analysis and control of inventories at "Zolochiv TX" LLC. It is proposed to correct the shortcomings that were identified as problematic aspects, as well as ways to improve the organization of inventories analysis under the conditions of the application of information technologies and systems Keywords: accounting, analysis, inventories, document flow, automation. List of used literature sources. 1. Accounting and auditing: textbook. manual / NP Banera, LO Geley, SM Pilipenko, VP Moroz; for ag. ed. Dr. Econ. Sciences, Prof. OISkasko. - Lviv: Raster-7, 2017. - 504 p 2. Partin G.O. Theory and methodology of accounting, taxation, audit and analysis in the system of information management of business entities: a collective monograph / GO Partin, AG Zagorodniy. - Kherson: FOP Vyshemirsky VS, 2018. - 273 p. 3. Yaremko I.Y. Accounting, analysis, audit, reporting and taxation in the context of globalization of the economy: a collective monograph / IY Yaremko, Dankiv. Ya., M. Ya. Ostapyuk. - Uzhhorod: Uzhhorod National University Publishing House "Hoverla", 2018. - 300 p. 4. Accounting. Fundamentals of theory and practice: textbook / AG Zagorodniy, GO Partin, LM Pilipenko, TI Partin; City of Education and Science of Ukraine, Nat. Lviv Polytechnic University. - 4 ed., Revised. and add.– Lviv: Lviv Publishing House. Polytechnic, 2018. - 280 p. : tab., schemes. - Bibliogr .: p.