DOI: https://doi.org/10.33994/kndise.2022.67.59

T. Akhankina

The article is devoted to the research of issues arising during the expertise, related to the determination and confirmation of losses from shortages in private entrepreneurs who does not keep accounting.

The purpose of the article is to determine the approaches to conducting expert economic research in confirming the losses from shortages in private entrepreneurs.

The purpose of the research is to clarify the issue of documentary confirmation of financial and economic activity of individual entrepreneur, i.e. conducting accounting according to the available primary documents.

Due to the fact that in accordance with current legislation, the provisions of the accounting regulations do not apply to the registration of individual entrepreneur, the organization of accounting for the entrepreneur belongs to the competence of the entrepreneur.

Also, the issue of conducting an inventory of fixed assets, commodity and material values, funds, removal of balances of commodity and material values, cash, and registration of its results is not regulated by law for individual entrepreneurs.

When conducting expertise on issues of confirmation of the amount of losses due to shortages, entrepreneurs have a number of difficulties in terms of improper registration of inventory results or even their absence in the materials of criminal proceedings. The lack of complete accounting of all business transactions does not allow the expertise to confirm the correctness of determining the results of the inventory. Non-settlement of this issue at the legislative level becomes the reason for refusal to conduct the expertise or pushes the expert to conduct audit actions – the removal of asset balances on the date of the inventory.

Key words: expert, inventory, shortage, accounting, primary document, private
entrepreneur.