Accounting of Inventory in Trade Enterprises and its Improvement

This article investigates the organization of the inventory process, its methodological foundations, and the accounting treatment of inventory audit results in business entities engaged in the retail and wholesale of household electrical appliances. The mechanisms for formalizing discrepancies discovered during the stocktaking process are analyzed through the lens of specific industry characteristics, namely, the high unit cost of household appliances and their identification via serial numbers. Within the framework of this study, the methodology for accounting for surpluses, shortages, and stock mutation (re-sorting) based on current regulatory documents governing inventories has been systematized, and scientific-practical recommendations for the digitalization of this process have been developed.