Organising the Accounting Activity within Entities in the Production Field (II)
Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting activity represents an important objective for any firm’s manager. This article illustrates relevant aspects regarding: checking and inventorying raw materials and pr...
| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2020-04-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/organising-the-accounting-activity-within-entities-in-the-production-field-ii-a17d/download-PDF/
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| Summary: | Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting activity represents an important objective for any firm’s manager. This article illustrates relevant aspects regarding: checking and inventorying raw materials and products within the economic cycle, as well as organizing analytic and synthetic accounting of final products, semi-products and current production according to current accounting regulations. We are considering the organisation of the accounting activity according to the phases of the economic cycle: providing raw materials, processing them and packing. Furthermore, we present the supporting documents used and the monography of the specific accounting operations through the means of a case study. |
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| ISSN: | 2668-8921 2668-8921 |