Omega-L Publishing House, 2009, 333 pages . This edition covers all aspects of accounting in the most common type of business - trade. At the same time, the features of wholesale and retail trade are separately considered .. The trade organization carries out many economic operations related to the turnover of goods: purchase, transportation to the place of sale, acceptance, culling, loading and unloading, storage, sale, delivery to customers, quotation, write-off, etc. The book describes the procedure for documenting and accounting methods for these operations at trading enterprises, provides options for the rational organization of the economic activities of trading enterprises. For accountants, economists, lawyers, heads of trading enterprises, auditors, auditors, employees of tax authorities . The book can be useful for students and teachers of economic universities and faculties .