THEORETICAL AND PRACTICAL ASPECTS OF BANK CREDITATION, ACCOUNTING AND TAXATION OF FUEL AND LUBRICANTS AT ENTERPRISES

Abstract

The purpose of the article is to substantiate the theoretical and practical aspects of bank lending, accounting and taxation of the movement of fuel and lubricants of enterprises. and to develop recommendations for improving the organization and methodology of accounting and taxation in the agricultural sector, as well as its management, which require solutions. Research methodology. In studying the goal set in the article, the methods of systemic analysis and synthesis, economic and statistical observation, and generalization were used. Results. Optimization of the structure of bank lending for seasonal use of fuels and lubricants at the level of individual enterprises is proposed, which requires the development of economic and legal mechanisms for the interaction of production, investment, market and social spheres of activity. It has been studied that accounting at enterprises is a complex and responsible process that requires compliance with legislative requirements and internal regulations. It has been proven that ensuring accuracy, transparency and accountability in keeping records of the movement of fuels and lubricants contributes to the effective use of bank lending funds. The practical significance of the results obtained lies in the possibility of applying a number of provisions of the research conducted for further scientific research in the field of accounting and taxation of the movement of fuels and lubricants at enterprises. The conducted fuel inspection allows minimizing the risk of significant errors in accounting. Therefore, when starting to inspect fuel and lubricant accounting, it is necessary to identify the most typical violations and, taking this into account, select the necessary inspection procedures. Rationally organized accounting is an integral part and component of economic activity at the enterprise, it is he who convinces the owner that the farm is successfully functioning and will continue to operate and will be profitable. The practical significance of the results obtained lies in the possibility of applying a number of provisions of the research conducted for further scientific research in the field of accounting and taxation of fuels and lubricants at manufacturing enterprises.