In this article, proposals and recommendations are formulated based on the experience of the Republic of Kazakhstan on the accounting of hydrocarbon raw materials extracted from the ground and the formation of reporting balances.

This article examines the impact of the tax policy implemented in the tax system on the mechanisms for accounting for excise tax.

This article deals with the issues of effective use of current assets in production enterprises, as well as increasing profits corresponding to the contribution of assets. The increase in circulating assets in relation to the volume of liabilities ensures an increase in the speed of the production process, the continuity of supply of products and the efficiency of the enterprise.