SPECIFIC FEATURES OF CURRENT ASSET ACCOUNTING
Keywords:
Keywords: current assets, accounting, inventories, receivables, cash, asset valuation, financial reporting, internal control.Abstract
Annotation. This article examines the specific features of current asset accounting and their importance in ensuring the financial stability and effective management of enterprises. Particular attention is paid to the accounting of inventories, receivables, cash, and other current assets. The study highlights the importance of accurate recognition, valuation, classification, and control of current assets for improving the reliability of financial information and supporting effective management decisions.
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