Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


accounting.

Accounting Reporting Applied to Goods in Transit in Import Supply Chain

Introduction. Follow up rules of accounting which are applied to goods in transit in the logistic supply chain when importing is one of the main goal of any company which hold international business not only from the point of view of law, but to provide steering of stocks as assets of enterprise. Theoretical analysis. In the article are reviewed peculiarities of accounting, which are applied to the goods in transit and its influence on logistic functional cycle from the point of view of stock management.