Features of accounting for transportation and procurement costs when purchasing stocks

Abstract

The authors considered the requirements of the FSB 5/2019 «Reserves» in terms of accounting organizations in the formation of the actual cost of purchased stocks. Special attention is paid to the concept and composition of transport and procurement costs, within their approximate nomenclature. The options for reflecting these expenses in accounting with the help of accounts 15 «Procurement and acquisition of tangible assets», 16 «Deviation in the value of tangible assets» and 10 «Materials», forms of primary documents used, examples of their reflection in the accounting of the organization are given, the requirements of tax accounting are considered.