ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ АСПЕКТИ ОБЛІКУ ТОВАРНИХ ОПЕРАЦІЙНА ПІДПРИЄМСТВАХ ТОРГІВЛІ

Abstract

The article deals with the theoretical and methodological aspects of the accounting of commodity operations at trade enterprises. Attention is paid to the problem of rational and effective use of the company's material resources, which is quite urgent considering the fact that the market system generates fundamentally new forms and models of management. It is determined what is the basis of the economic activity of trade enterprises, as well as how and for what purpose they function. The legal norms established by the state regulating all transactions related to the accounting of goods and their main provisions, which are based on their mandatory compliance, have been analyzed. The principles of organization, record-keeping, as well as the preparation and submission of financial statements to the relevant authorities have been determined. Attention is paid to the issue of responsibility for the organization of accounting at the enterprise, which belongs to the competence of its owner (owners) or authorized body (official) in accordance with the legislation and founding documents. Selected functions of trade enterprises. The processes carried out by enterprises at all stages of trade activity are defined, the main ones of which are commercial (studying and forecasting consumer demand, formation of trade assortment, inventory management and other processes) and production (transportation and storage, packaging, packaging, sorting). It has been investigated that trade enterprises are divided into wholesale and retail trade enterprises, depending on the nature of their activity. The procedure for the receipt of goods at the enterprise and the procedure for the primary accounting of commodity transactions were considered. Attention is paid to accounting in places of storage of goods and containers, as well as accounting for their movement. The importance and necessity of conducting an inventory is determined, which allows you to check the availability of goods in the warehouse, as well as to identify the remains or shortages of commercial products. The procedure for disposal of goods stocks is considered, depending on the needs of the enterprise and goals, and also the main documents are defined, which are used to formalize the disposal of goods from the warehouse.