Considerations regarding the Settlement of Inventory Differences

Lenghel Radu Dorin ()
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Lenghel Radu Dorin: „Dimitrie-Cantemir” Christian University, Faculty of Economic Sciences Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1187-1192

Abstract: The determination of results of stock-taking is accomplished by comparing the quantities and values written in the stock-sheets with the quantities and values recorded in accounting. In fact, the differences acknowledged on the occasion of general inventory of patrimony are settled by the following approaches: direct recording of inventory pluses and minuses; the compensation of pluses with minuses of inventory; combined awarding of compensations and perishabilities; awarding perishabilities or acceptable drafts

Keywords: inventory report; procedures of settlement of inventory differences; direct recording of inventory differences; compensation of inventory differences; awarding perishabilities. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1187-1192

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