This account is used to record transactions in government bonds purchased for resale incurred during a period. 

Account 161 – Non-business expenditures

Account 158 – Goods in bonded warehouse

Account 157 – Goods on consignment

Account 156 – Goods

This account is used to record current cost and decrease or increase in finished goods of the enterprise.

Account 154 - Work in progress

This account is used to record current value and fluctuation of tools and supplies of the enterprise.

This account is used to record current cost or increase or decrease in cost of all component parts currently in enterprise‘s stock.

This account is used to record value of goods, materials (raw materials, materials, tools; goods)...