Accounthing for discounts provided by the organization in the sale of finished products (for example, an agricultural organization)

Autor:	Irina Makunina, Nadezhda Sergeevna Zhigulina, Alla Vladimirovna Mirontseva, Rgau-Maaa them. K. A. Timiryazev
Rok vydání:	2020
Předmět:	Commerce Agriculture business.industry General Engineering General Earth and Planetary Sciences Business General Environmental Science
Zdroj:	Buhuchet v sel'skom hozjajstve (Accounting in Agriculture). :29-38
ISSN:	2075-0250
DOI:	10.33920/sel-11-2008-03
Popis:	Modern accounting of discounts does not allow you to fix their amount and reflect it in accounting registers, and this fact is not regulated by regulatory documents in Russia. At the same time, there are no developed schemes for their accounting. Thus, it is relevant to consider the essence of the concept of «discount», the formation of its accounting options and its reflection in the accounting registers of the supplier when selling finished agricultural products to the buyer.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7dab1267b753cacc7e8df478b0a69008 https://doi.org/10.33920/sel-11-2008-03 Zobrazit plný text záznamu