Cu privire la perfecţionarea contabilităţii înregistrării produselor pomicole [Articol]

Abstract

For intensification of the control for the conservation and full consumption of fruits (especially in the conditions of the effective land tenure) it is reasonable to organize field carrying out of examination of crops on the wont. The obtained results may be legalized in a special statement in the presence of the people with interests at stake and reflected on the additional account of the administrative one 823 “Grown crop” calculated at the plan cost. Afterwards comparing the data of this account with the real income on the place of conservation of the quantity reflected by the registration on the debit of the account 216 “The production” and the account credit 823 “Grown crop” one can establish the lost of the fruits because of low-quality of the harvesting, transportation, misappropriation etc. The difference formed between the debit data and credit one of the account 823 “Grown crop” one may in the future (according to the credit account 811 “The principal production”) or to attribute to the period expenditure as the lost by bad management.