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Fiscal And Accounting Aspects Related To The Results Of The Inventory


  • Marcela BENGESCU

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


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

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    More about this item


    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


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