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Considerations regarding the Settlement of Inventory Differences

Author

Listed:
  • Lenghel Radu Dorin

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

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

Suggested Citation

  • Lenghel Radu Dorin, 2012. "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1187-1192, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1187-1192
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    More about this item

    Keywords

    inventory report; procedures of settlement of inventory differences; direct recording of inventory differences; compensation of inventory differences; awarding perishabilities.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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