Features of accounting in wholesale trade

The article investigates the system of accounts on which the accounting is kept in the wholesale trade in the enterprise, and suggests ways to increase its efficiency. The peculiarities of accounting in wholesale trade are revealed on the basis of literary sources, works of foreign and domestic scientists, economists, accountants, financiers. In connection with this proved the need to provide relevant information, on the basis of which it will be possible to make managerial decisions, to expand the market of sales, and not only between subjects of regional importance, but also at the international level.