Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

DISCOUNT ACCOUNTING AT TRADE ENTERPRISES

Автор: Редактор on .

UDC 657.1:658.8.033
 
ZANKO B.,
Candidate of Sciences (Economics), Associate Professor at Kyiv University of Tourism, Economics and Law
 
GRYNIUK O.,
Senior Lecturer of Accounting Department of Kyiv National University of Trade and Economics
 
DISCOUNT ACCOUNTING AT TRADE ENTERPRISES
 
The article examines the organization and methodology of accounting valuation of inventories. Particular attention is paid to problems arising during the write-down of merchandise. The sum of the expected cost of sales of merchandise that subjected to write-down should be determined as the average percentage cost of sales based on actual data for the last month or quarter.
 
 DISCOUNT ACCOUNTING AT TRADE ENTERPRISES