1. Theoretical and methodological bases of materials accounting

Table of contents

Introduction .................................................................................................. 2

1. Theoretical and methodological bases of materials accounting .............. 5
1.1 Regulatory framework for accounting for materials ......................... 5
1.2 Organization's accounting policy....................................................... 5
1.3 The concept of materials and their classification .............................. 7
1.4 Documenting the movement of materials ......................................... 9

2. Methodology for keeping records of materials on the example of

LLC " APEAS CONSTRUCTION " ........................................................ 12
2.1 Brief organizational and economic characteristics and analysis
key economic performance indicators of
APEAS CONSTRUCTION LLC............................................................. 12
2.2 Synthetic and analytical accounting of materials...............................
2.3 Inventory of materials in
APEAS CONSTRUCTION LLC.............................................................
2.4 Automation of materials accounting and information disclosure
in the reporting process ......................................................................

3. Ways to improve the accounting of materials in LLC

APEAS CONSTRUCTION...........................................................................
3.1 Strengthening traffic control and preventing theft of materials in
LLC “Sheet”………………………………………………………
3.2 Shortcomings in the accounting of materials on the site LTC……..
" APEAS CONSTRUCTION” and suggestions for their elimination…
Conclusion ………………………………………………………………..
List of used literature……………………………………………………...
Introduction

First of all, it should be noted that materials are the least liquid item among current assets. To convert this article into cash, it takes time not only to find a buyer, but also to receive payment for the product from them later.

In addition, the analysis of this article is of great importance for effective financial management. Reserves can make up a significant share not only in the current assets, but also in the assets of the enterprise as a whole. Violation of the optimal level of material balances leads to losses in the company's operations, as it increases the cost of storing these stocks, diverts liquid funds from circulation, increases the risk of depreciation of goods and a decrease in their consumser qualities, and leads to the loss of customers.
Despite the fact that the company benefits from the tendency to accelerate the turnover of inventory items at the enterprise, and, consequently, reduce the size of their stocks, inventory items play a major role in providing the enterprise with normal rhythmic working conditions.
Thus, every accountant inevitably faces the need to reflect operations with material and production stocks in accounting. Their comprehensive study and correct understanding of the essence of inventory of goods and material values, their significance and role in the economy of enterprises, is among the most important problems in the economy and rational use of material values.
The purpose of this course work is to reveal the features of accounting for the organization's materials and methods of evaluating them. Achieving this goal requires setting the following tasks::

• 
  study and systematize information on the topic of the work obtained from various sources;
  
• 
  consider the procedure for recording material accounting operations in theoretical and practical aspects;
  
• 
  identify the shortcomings of accounting at the enterprise on the basis of which this study was conducted, and propose measures to regulate the accounting process.
  

The objectом of this study is LLC «APEAS CONSTRUCTION», whose activityis related to construction and installation works.
The subject of the study was the accounting of materials at the specified research object.
In the accounting literature, the issue of accounting for materials is quite widely covered. In addition, the information baseof the studyтсяis: the Federal Law "On Accounting", Regulations on Accounting and Reporting in the Republic of Uzbekistan, other regulatory documents, data from the annual accounting statements of «APEAS CONSTRUCTION» LLC, primary documents of the enterprise, accounting policy, personal observations of the author.
Currently, qualitative indicators, such as reducing the unit costs of various types of materials, are becoming crucial. Therefore, it is necessary to eliminate as much as possible the losses and irrational expenses of material assets, which, in particular, may arise in the case of inefficient organization of accounting and control of the use of materials.
Accounting data should contain information for finding reserves for reducing the cost of production in terms of rational use of materials, reducing consumsption rates, ensuring proper storage of materials and safety.
The improvement of resource saving is facilitated by streamlining primary documentation, widespread introduction of standard unified forms, increasing the level of mechanization and automation of accounting and computing operations, ensuring strict order of acceptance, storage and consumsption of raw materials, materials, semi-finished products, components, fuel, etc., limiting the number of officials who have the right to sign documents for the issuance of particularly scarce and expensive materials.
Thus, the accounting of material resources implies correct and timely documentation of all operations for the procurement,supply and release of materials, control over the safety of material values in the places of their storageand at all stages of movement, systematic control over the use of materials in production on the basis of reasonable norm of their expenditure, timely receipt of accurate information about the amount of saving or overspending of material resources incomparison with the established limits, systematic control over the identification of excess and unused materials.