Tratamentul contabil al rezultatelor inventarierii anuale

Abstract

The purpose of this work consists in the research and deepening of knowledge regarding the general notions related to the types of inventory, the way of checking and detecting the shortages and surpluses, its fiscal consequences and providing a clearer picture of the inventory process and reflection of the results after the annual inventory. I believe that the information presented is useful for practitioners and especially for students, who are currently undergoing the information process. DOI: https://doi.org/10.53486/sstc.v2.38; CZU: 657.37; JEL: M41