Stocks are current assets of a company, which follow the supply cost. The supply cost is made up out of the purchase price increased by the dependent costs. Stocks in the manufacturing company are divided into inventories of raw materials and materials, finished goods and work in progress. The process of production includes the inventory of raw materials and materials that become finished goods. There have to be accounting records for any costs incurred in the production process. Data on production costs are processed in the journal, general ledger and analytical records. Inventories are carried by FIFO (first-in, first-out), LIFO (last-in, first-out), weighted average and at standard prices. Inventories are recorded in basic business records, journal, general ledgers and in analytical records. Out of the financial accounts, the production stocks and inventory of finished goods affect the balance sheet and the profit and loss account the most. Within the balance sheet, stocks are part of the current assets which, when they are sold, are included in the profit and loss account when sales income is recorded and subsequently the stocks recorded as the cost of sales are reduced, and the resulting difference is the margin for the company. At Plamen d.o.o. the stock of production and finished products is carried out according to the planned prices which, at the calculation of production, are reduced to the actual cost by deviation from the planned prices.