Specific Aspects of the Inventory of Assets in the Enterprises with Agricultural Activities

Authors

Keywords
enterprises with agricultural activities, annual accounting closure, inventory, assets

Summary
Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. In the current research we will focus our attention on the inventory of assets in the agricultural enterprises.

JEL: M 41
Pages: 28
DOI: 

More titles

  • Possibilities to Evaluate the Sustainability of the Banks in Bulgaria using a Rating System ALER(TS)

    As the global financial crisis of 2007 shows, the modern banks are crucial for the stability of the financial sector and the economy as a whole. The study aims to present to academics and banking professionals the developed methodology of the evaluation system for sustainable development of the banking sector ALER(TS) and assess the extent of its ...

  • Posibilities for Ecologically-Oriented Utilization of Agricultural Biomass

    Biomass contributes the major share to the renewable energy sources (RES) potential in Bulgaria. A considerable amount of biomass is produces as a result of breeding animals, growing various crops, storing waste, maintaining green areas in the public sector or recycling waste waters. An important mechanism for effective utilization of energy ...

  • Financial Analysis of the Structure, Composition and Effective Use of Publicly Owned Real Estate

    The research presents the structure and content for a system of indicators for financial analysis of publicly owned real estate. The aim is to clarify the logic, significance, numerical values and methods of use of the proposed indicators for financial analysis and evaluation of the effective use real estate. Potential approaches of examining ...