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All Journal IJOT IJEFSD
Khusanovich, Turaboev Temurbek
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Automotive Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology

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The State of Inventory Accounting and Directions for its Improvement Khusanovich, Turaboev Temurbek
International Journal on Orange Technologies Vol. 5 No. 5 (2023): International Journal on Orange Technologies
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v5i5.4426

Abstract

This article provides an in-depth exploration of inventory accounting practices and their importance in business operations. The article reviews traditional and modern inventory accounting methods, highlighting their advantages, disadvantages, and common challenges. It also examines the classification and categorization of inventory, emphasizing the benefits of accurate categorization and providing examples of inventory classification systems. Additionally, the article delves into inventory valuation methods, comparing FIFO, LIFO, and weighted average approaches. It explores costing techniques, including absorption costing, direct costing, and activity-based costing (ABC), along with the allocation of overhead costs. The article emphasizes the significance of real-time tracking in inventory control and discusses various tracking technologies such as barcodes and RFID. It also explores the integration of inventory accounting with supply chain management systems and examines the impact of emerging technologies, automation, and artificial intelligence on inventory management. Finally, the article offers insights into potential future trends and developments in the field of inventory accounting. By following the recommendations provided, businesses can improve their inventory accounting practices, enhance accuracy, optimize inventory levels, and make informed decisions for better financial performance.
Organizational and Methodological Issues of Organizing Audit of Fixed Assets in Accordance with International Standards Khusanovich, Turaboev Temurbek; Shaniyazov, Sh. Sh.
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 5 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i5.4409

Abstract

This article aims to explore the organizational and methodological challenges involved in conducting audits of fixed assets in compliance with international standards. The audit of fixed assets plays a crucial role in providing assurance on the accuracy and reliability of financial statements. However, ensuring compliance with international standards requires careful planning and adherence to established methodologies. This article presents a comprehensive overview of the key organizational and methodological considerations, including tables and frameworks, for effectively conducting audits of fixed assets.
Co-Authors Shaniyazov, Sh. Sh.