Contabilitatea și auditul stocurilor [Articol]

Abstract

Inventories represent a basic element of each production level, so being managed effectively, from financial and accounting point of view, they can generate huge flows of income. The purpose of the thesis is to study the theoretical aspects of stocks, analysis of stock valuation methods, compliance by the company with regulatory and legal requirements, monitoring the economic circuit of stocks and primary documents, verifying the correctness of stock accounting by auditing.