The specifics of accounting procedures for the receipt and sale of goods in trade organizations
This article is devoted to the specifics of accounting procedures for the receipt and sale of goods in retail organizations. The material in this article is based on the credentials of an existing company whose activities are related to the sale of auto parts in the retail segment. The practical aspect of accounting for the movement of goods is reflected in a synthetic and analytical context. Provides accounting entries for the accounting of goods. The identified problems in accounting for the movement of goods made it possible to develop recommendations aimed at improving accounting procedures in the company.