Zan'ko B. Accounting, analysis аnd audit of stock-in-trade at the commercial enterprises.

Process of organization and methodology of accounting, analysis and audit of stock-in-trade at the commercial enterprises. Investigate and improve methodology and organization of accounting, analysis and audit of stock-in-trade. The methods of investigation are the methods of comparison, abstracting, analysis and so on. The stock-taking classification of stock-in-trade and recommendations concerning the improvement of organization and systematic aspects of accounting procedures (concerning the questions about accounting prime cost of stock-in-trade, reappraisal, shortage, trade discounts) has been proved. A number of information is determined for implementation in the conditions of automated identification of goods on basis of stroke coding. Model of analysis of stock-in-trade in the conditions of use of automated identification system is elaborated. A number of suggestions aimed at improvement of methods of stock-in-trade audit (concerning estimate of risk and implementation of auditing procedures , planning and documentation of audit) has been elaborated.