Accounting and internal control in organizations in the construction industry is one of the problem areas of modern control and accounting. The tasks of accounting in organizations in the field of construction include: the formation of complete and reliable information about an organization's activities, its property status, the provision of necessary information to internal and external users and the prevention of negative business results. Meanwhile, the possibility of high-quality and effective accounting and internal control of stocks depends on the presence or absence of methodological support in a construction organization.?This study develops the theory of methodological support of accounting and internal control of stocks in construction organizations. It interconnects the process of accounting and internal control of reserves in construction organizations, discloses the tasks and procedures of internal control, the measures of methodological, regulatory internal control of reserves, regulatory documents.