stocktaking records

См. также в других словарях:

• stocktaking — The process of counting and evaluating stock in trade, usually at an organization s year end in order to value the total stock for preparation of the accounts. In more sophisticated organizations, in which permanent stock records are maintained,… …   Accounting dictionary

• stocktaking — The process of counting and evaluating inventory (stock in trade), usually at an organization s year end in order to value the total stock for preparation of the accounts. In more sophisticated organizations, in which permanent stock records are… …   Big dictionary of business and management

• continuous stocktaking — continuous inventory; = continuous stock checking; = perpetual audit A system of stocktaking designed to ensure that all the items of stock are physically counted and reconciled with the accounting records shown on the bin cards and the stock… …   Accounting dictionary

• ancient Rome — ▪ ancient state, Europe, Africa, and Asia Introduction       the state centred on the city of Rome. This article discusses the period from the founding of the city and the regal period, which began in 753 BC, through the events leading to the… …   Universalium

• perpetual inventory — A method of continuous stock control in which an account is kept for each item of stock; one side of the account records the deliveries of that type of stock and the other side records the issues from the stock. Thus, the balance of the account… …   Big dictionary of business and management

• inventory accounting — The accounting records and systems used for the ordering, receipt, issuing, and valuation of materials bought by an organization for stock. It includes the recording of the entries on bin cards and in the stock ledger as well as the procedures… …   Accounting dictionary