ACCOUNTING OF THE SALE OF GOODS IN RETAIL TRADE ENTERPRISES: PRACTICAL ASPECTS AND IMPROVEMENT

The article examines the topical issues regarding the accounting of sales of goods in retail trade enterprises. An important condition for effective management of retail turnover is the availability of objective and timely information about goods and directions of their implementation are formed by the enterprise's accounting system. The theoretical base of the research is the achievements of foreign and domestic scientists on the problem of accounting for commodity transactions in retail trade. As a result of the conducted scientific research we identified the essence of trading activities and the sale of goods transactions. Given their characteristics we defined the purposes of organization of accounting of sale of goods in retail. We investigated the features of accounting for turnover in the current conditions of management. We formulated the basis for the effective organization of accounting for the sale of goods at retailers. We considered the practical problems of accounting of goods movement. We suggested the recommendations for the improvement of the sale of goods in trade enterprises. We have developed directions for improving the flow of documents and records.