ACCOUNTING RECORD OF COMMODITY MATERIAL RESERVES THROUGH FIXED ASSETS IN A BUDGETARY ORGANIZATION

Accounting record keeping are basic tools in budgetary organizations, besides intangible assets are property objects that are held by an organization for a long period of time for the purpose of using them in the process of production, performance of works, provision of services or sale of goods or for the implementation of administrative and other functions without material content.  The accounting unit of intangible assets is the object of inventory.  The main object of intangible assets is the sum of the rights arising from a single patent, a certificate, a contract of refusal of rights, etc. In this article, opinions and comments will be made on the accounting performance of commodity material reserves through fixed assets in a budgetary organization.