IDEAS home Printed from https://ideas.repec.org/a/pts/journl/y2019i1p17-22.html
   My bibliography  Save this article

Fiscal And Accounting Aspects Related To The Results Of The Inventory

Author

Listed:
  • Marcela BENGESCU

    () (Faculty of Economics and Law, University of Pitesti, Romania)

Abstract

The paper aims at highlighting the importance of inventory in assuring the integrity of the assets and presenting the real situation of assets, equity and debt. The economic entities have the obligation to clearly record the accounting results of the inventory. The paper emphasized the delimitation of these results in two broad categories: value differences and quantitative differences between the scriptural and the factual stock. The quantitative differences refer to the pluses and minuses in the inventory. The paper presents applications concerning the recording of the inventory results, the solution of which was argued with the fiscal legal provisions and the Labour Code.

Suggested Citation

  • Marcela BENGESCU, 2019. "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(1), pages 17-22.
  • Handle: RePEc:pts:journl:y:2019:i:1:p:17-22
    as

    Download full text from publisher

    File URL: http://economic.upit.ro/repec/pdf/2019_1_2.pdf
    Download Restriction: no

    More about this item

    Keywords

    Inventory results; Deductible expenses; Non-taxable income; Collected VAT; Debt recovery.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pts:journl:y:2019:i:1:p:17-22. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Logica Banica). General contact details of provider: http://edirc.repec.org/data/fepitro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.