бухгалтерский учет

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.

The article deals with methodological issues of accounting and the System of National Accounts (SNA), United Nations, 2008. A comparison of the two accounting systems on the basis of determining their conceptual bases: subject, object, unit of account, purpose and objectives of accounting, the institutional nature, tools, users of information. The capabilities for the harmonization of macro-statistic accounting with accounting.