Functional contents and role of iventory as element of acconting method
Theoretical and methodical approaches and scientific reasons in disclosure of essence and procedural orientation of inventory count as the determining element of an accounting method are considered. It is established that historical experience of carrying inventory, formulation in the course of evolution of different views on technique of reflection of its results in accounting system enough different line items of theorists and practitioners on its importance among elements of accounting method, technical and procedural organization of processes of its carrying out led to emergence in practice of accounting. Views of scientists on content of inventory, its functional importance in the system of elements of accounting method determined according to the main objectives of this system during different historical periods are brought and generalized. By results of research functions of inventory depending on the purpose of accounting and stages of historical development of its methodology are allocated: reliability of information, control, accounting procedure, estimative, social.