ACCOUNTING OF MATERIALS AT THE ENTERPRISES OF THE FOOD INDUSTRY
The work of any enterprise, regardless of what exactly it does and what organizational and legal form is impossible without materials. Their composition and nomenclature are largely determined by the industry specifics, as well as by the type of activity. In this regard, the role and necessity of studying material accounting is very important for any enterprise. In the food industry, materials have their own characteristics, since they represent not only spare parts for equipment and fuel, but also containers for packaging, food additives, etc. This determines the relevance of the research topic. The purpose of the article is to study theoretical and applied issues of keeping records of materials at food industry enterprises using the example of a confectionery factory in the city of Omsk. Research methods: analysis, synthesis, double entry method, documentation. The article analyzes the opinions of various authors on the organization of accounting of materials, their regulatory regulation. The article is enriched with practical examples on the preparation of primary documentation for the preparation of correspondence of invoices using the example of a food industry enterprise. The authors made conclusions based on the results of studying the procedure for keeping records of materials at the enterprise, summarized the features of materials in the food industry.