A Modern Approach to the Theory and Practice of Accounting for Uninvoiced Supplies

The article discusses the accounting of inventories received by the company without documentary support. The authors of this study set a goal — to propose a method that is justified from the point of view of theoretical, normative and practical aspects for reflecting such uninvoiced supplies in the accounting system, since the current official industry recommendations do not provide clear explanations for such business transactions. In the course of the work, the content of the concept of “uninvoiced supplies”, the history of its origin and modern interpretation in the theory and practice of the organization’s economic activity were examined. The current state of accounting at enterprises is characterized by a tendency to optimize the costs of its maintenance through the use of rational tools in the field of internal control, safety of material resources, generation of data for tax accounting, collection and synthesis of statistical information, etc. Accordingly, the creation of a universal accounting and analytical base used for the purposes of managing the economic objects of an enterprise becomes relevant. This circumstance is an important criterion when organizing the accounting of uninvoiced supplies. The authors of the study used methods such as a systems approach, analysis and synthesis, abstraction and modeling. The analysis of the problem and the search for optimal solutions were carried out on the basis of the requirements of regulations and methods of accounting theory. The material in the article can be used when creating an enterprise’s accounting policy, preparing local acts regulating economic accounting of the movement of material assets and their safety. The results of the studied issue are aimed at ensuring the efficiency of activities and sustainable development of business entities.