Accounting in trade. In public catering

Accounting in trade. In public catering

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LF/398038752/R
Russian
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TASKS AND BASIS OF THE ORGANIZATION OF ACCOUNTING IN TRADE . Forms of Accounting . Main bookaccount 51 "Settlement accounts". Accounting for commodity transactions in wholesale trade. Price of goods and its control. Composition of transport costs and main types of franco. Accounting for receipt of goods. Reception of goods at the supplier's warehouse, at the railway station, wharf, at the airport. Receiving goods by road . Acceptance of goods in the buyer's warehouse . Control of quantity and quality of goods . Synthetic accounting of goods receipts. Analytical accounting of goods receipts. Accounting for the sale of goods. Analytical and synthetic accounting of shipped goods and their sale from warehouses of wholesale enterprises . Sales accounting at the time of shipment . Accounting for the sale of goods in transit . Accounting for the sale of goods in conditions of inflation. Accounting for Goods Losses . Normalized and non-normalized losses . The loss of some goods by the excess of others . Reflection in the accounting of losses, thefts and losses from damage to values . Accounting for commodity losses due to “natural loss” (DT) Goods in transit . Commodity losses during storage and sale . Norms of natural loss in warehouses . Reserve for write-off of natural loss. Losses from the battle of glass containers . Accounting for the loss of goods due to combat, scrap and damage. Accounting for the revaluation of goods. Accounting of goods in storage places reporting of materially responsible persons . Accounting for goods in storage places. Standard method of accounting for goods . Party method of accounting for goods . Reporting of materially responsible persons . Inventory accounting . Balanced method of accounting . Packaging accounting. Inventory of goods and containers in warehouses . General rules for conducting an inventory. The procedure for reflecting the results of inventory in accounting . Accounting for commodity transactions in retail trade. Calculation of trade margin. Reflection in retail turnover of the cost of glassware . Packaging Screening. Accounting for losses in the preparation of goods for sale . Accounting for losses in the sale of goods by self-service and with open layout. Reporting of materially responsible persons on the availability and movement of goods . Accounting of production and turnover in public catering. Compiling a calculation for products sold in retail . Accounting of products in the storeroom and reporting of materially responsible persons . Accounting of blanks and turnover at procurement enterprises. Accounting for handling costs and financial results. Final financial result . Distribution of profits. Write-off of loss. and much more. ALL DATA SECTIONS WITH EXAMPLES, SOLVED TASKS AND DETAILED DESCRIPTION. 141 STR.
LF/398038752/R

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Name of the Author
Бабаев Ю.А.
Language
Russian

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Accounting in trade. In public catering

TASKS AND BASIS OF THE ORGANIZATION OF ACCOUNTING IN TRADE . Forms of Accounting . Main bookaccount 51 "Settlement accounts". Accounting for commodity transacti...

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