ДЕЯКІ ПИТАННЯ СУТНОСТІ ОБЛІКУ ТОРГОВЕЛЬНОГО ПІДПРИЄМСТВА

The rate of growth of sales volume, improvement of its quality directly influence the volume of expenses and profit of the trading enterprise. Since the purpose of any activity, including trade, is to obtain profit, which is the financial base for the further development of the enterprise and an indicator of the effectiveness of this type of activity, there is a need for a complete and accurate determination of it, that is, a reliable determination of income and expenses incurred by the enterprise to receive it. The diversity of ownership patterns in today's economic environment and the expansion of trade enterprise rights require alternative, and sometimes different, approaches to addressing specific issues in the methodology and techniques of accounting for trading activities.

In modern conditions the independence of enterprises, their economic and legal responsibility is increasing. Market transformation processes have attracted considerable attention to the study of theoretical and practical problems of further development and improvement of the functioning of trade enterprises of both the public and private sectors of Ukraine's economy.

The conceptual foundations of the organization of accounting for the activities of trading enterprises in the context of its reform are disclosed in order to provide users with complete, reliable and objective information about the financial condition of the enterprise, the most complete and optimal provision of the product range for trading with both wholesale and retail customers.  The analysis of the concept of stocks, the procedure and features of accounting for goods in trade enterprises.  The proposed range of sub-accounts and analytical accounts for the accounting of goods to generate the necessary data on their composition by storage locations, by type and by responsible employees.  Improving the methodology and organization of accounting and control over the movement of goods at retail enterprises.