摘要：Given the importance of current assets and stocks as part of them, the rationalorganisation of their evidence is a primary goal of accountancy in this field. The objectives ofstocks of raw materials, materials and products are mainly related to carrying out the commercialfunctions of the company. Therefore, the tracking and control of supply program, providingpatrimonial integrity of stocks, tracking the rational usage of supplied material means, etc areaimed. Based on these aspects, the paper originally shows some theoretical aspects on theconcept of stock, their typology and evaluation. A more detailed presentation is restricted to anaccounting monograph of the accounting operations of stocks of raw materials, materials andproducts, with characteristics for the economic entities in the wood industry.
