THE SPECIFICS OF THE ACCOUNT 0 109 00 000 AND ACCOUNTING FOR THE COST OF MANUFACTURING FINISHED PRODUCTS

The article discusses the specifics of the account 0 109 00 000 and accounting for the cost of manufacturing finished products. The features and principles of cost accounting in production are highlighted. Options for closing the account 109 are being considered. The expense groups of account 109 are being studied in detail. The accounting entries used for account 109 are given.