Поняття, порядок проведення і оцінка матеріалів інвентаризації
Notion, an order of carrying out and an estimation of materials of inventory

Summary/Abstract: In connection with transition of Ukraine to a marketeconomy and existence of various forms of ownership and formation of neweconomic relations there is a need for radical changes in the system of accounting.Improvement of its organization, ensuring of proper control over businesstransactions, prevention of negative consequences in economic activity is one of themost important problems of economic development of Ukraine. In this connectionthere is a necessity for working out and introducing information on application ofaccounting recommendations not only into the production field, but also into theactivity of law-enforcement agencies, i.e. in the activity of all bodies performingfunctions of management, control and analysis of economic activity.Paper objective. The procedure of taking an inventory and its main tasks areinvestigated in the article. The attention to the main inventory documentation is paidand the conclusions as to analysis and application of inventory materials by lawenforcementagencies are made.Paper main body. All economic processes at an enterprise are reflected inprimary instruments and in bookkeeper’s documents, i.e. in the documents made upby accounts department. However, in the course of economic activity at enterprisesdivergences may emerge between actual availability of inventory items and therespective figures in business accounting. Such discrepancies arise for a variety ofreasons, for example: natural damage as a result of shrinkage, scatter, spilling, etc. Inme instances discrepancies between actual availability of inventory items andaccounting data occur during transportation, storage, as a result of neglect of dutiesby persons liable for breakage, when performing goods transactions, because oferrors in accounting, as well as in case of commission of a crime. In this connectionfor the purposes of verification of storage conditions, realization, amortization andreflection in accounting documentation periodic inventory of material assets, cashassets, documents and accounts is taken.Inventory is determination of actual availability of stocks of materials andcapital equipment, cash assets and accounts on a certain date and comparison of theresults with documentary information.Inventory is taken for the purpose of revealing of actual availability of materialassets and cash assets.It is divided into two types: complete and partial, and according to the time oftaking into scheduled and unscheduled.Conclusions of the research. Thus, the analysis of documents and inventoryas well as their correct appraisal give an opportunity to establish the reasons offormation of material assets shortage or surpluses and complicacy of the particularpersons liable for breakage. It permits to consider inventory results as evidence underthe articles 94, 98, 99 of the Criminal Procedure Code of Ukraine.

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