Author: Тилявова, Шахноза

Annotation: This article provides a scientific analysis of the process of writing off material resources at enterprises and their accounting systems. In particular, the problems encountered in modern accounting practice are being studied, including deficiencies in documentation, insufficient organization of the inventory process, and weak control mechanisms. The study substantiates the importance of modern approaches to writing off material resources, automated accounting systems and strengthening internal control.

Keywords: material accounting, off-balance sheet accounting, accounting, inventory, internal control, documentation, material resources, accounting policy, automated accounting systems, financial results, efficiency, enterprise management, audit, accounting processes.

Pages in journal: 243 - 249