Material and production resources: accounting and evaluation

This article discusses the concept of inventory and their classification. We have studied the normative documents that regulate the accounting of MPZ. The main operations for accounting MPZ are described. We have studied the synthetic accounts that are used in the organization to account for materials. Using these accounts, transactions are made, and a description of the business transaction is given for each transaction. As well as considered ways of evaluating materials at admission and disposal of inventories.