1. Theoretical and methodological bases of materials accounting

1. Theoretical and methodological bases of materials accounting

1. 
   Regulatory framework for accounting for materials
   

Accounting of materials is regulated by regulatory documents on accounting and accounting of material assets.

For a more detailed study of the «APEAS CONSTRUCTION» of legislative acts and regulatory documents, as well as for their systematization, we will make a table.
It should be remembered that the accounting of any object or fact of economic life in an organization should be closely linked with the legislative and regulatory acts regulating the legal status of the relevant object, organization or type of activity. For accounting purposes, it is impossible to separate the legislative and regulatory framework governing accounting from the legislative and regulatory support for all other aspects of the organization's financial, economic, industrial, and social activities.

2. 
   Organization's accounting policy
   

In any case, the organization of accounting should be based on the regulatory framework, and industry specifics and other features of financial and economic activities should be reflected in the administrative document that the farms themselves create – this is the organization's accounting policy. The basis of accounting policy is a set of methods and methods of forming financial indicators of the enterprise. These are methods of primary observation, cost measurement, current grouping, and final generalization of economic activity facts. To date, it is mandatory for all enterprises to form an accounting policy, and its disclosure is provided only for those that publish information about their activities.

The procedure for drawing up an organization's accounting policy is regulated by Registered by the Ministry of Justice of the Republic of Uzbekistan on August 14, 1998 No. 474 "On Accounting" and the Accounting Regulation " Accounting Policy of the organization. The accounting policy of an organization is formed by the chief accountant or accountant and approved by the head of the organization.