PECULIARITIES OF ACCOUNTING IN BOOKSELLING ORGANIZATIONS

<p>Bachelor work on the theme &quot;Peculiarities of Accounting in Bookselling Organizations&quot; contains: figures &ndash; 3, tables &ndash; 32, pages &ndash; 66. The investigation is based on 45 sources. Keywords: accounting, accounting of commodity operations and services, book products, online store, focus group.</p><p>Accounting is an integral part of the organization of &nbsp;the company&rsquo;s business in trade. Changes of the accounting in bookselling organizations are the result of market influences on many firms in this industry. Innovations are necessary to maintain the success of the business of many companies. It effects not only on the competitive basis, but also on the arrangement of trade operations. That is why, the relevant issue is about the organization of the accounting and calculation of expenditures of implementing new ways of the improving a company&rsquo;s performance.</p><p>The purpose of the work is to investigate the accounting of goods and services in bookselling organizations, to develop and offer recommendations to promote the book-to-market and its methods of the accounting on the example of &nbsp;Prometey, LLC (Russia). The object of the research is the organization of the accounting in trade operations in Prometey, LLC (Russia). The subject of the research involves ways of the accounting costs for the promotion of books in the market in Prometey, LLC (Russia).</p><p>The analysis of literature on a selected topic indicates the absence of papers of the accounting in bookselling organizations. Foreign investigations are related to the taxation of sales of books on the Internet. The practical significance of the work is the suggestion of new ways to increase sales and recommendations to improve the organization of the accounting system in Prometey, LLC (Russia).</p><p>The first part of the research considers legal foundations for the accounting in bookselling organizations, purposes, objectives and principles of the accounting of commodity operations. In addition, the analysis of the situation in the book industry is conducted for the past few years.</p><p>In the second part economic and organizational characteristics of Prometey, LLC (Russia) are introduced. Furthermore, key financial indicators, the dynamics and structure of sales of products, execution of the sales plan are also analyzed in the work. Then, this part describes the receipt accounting of goods, the accounting of markup, the distribution costs in wholesaling and retailing and financial results. Each operation is accompanied by a numerical example, which reports features of accounting.</p><p>The final part maintains recommendations for Prometey, LLC (Russia) to promote the book-to-market and to achieve a competitive recovery. One of the ways to preserve trade store and sales growth is the address and addressless delivery of ad catalogs. However, the cost of addressed mailings can be taken into account as advertising costs. Focus group provides data on customer preferences. Such expenses are taken into account as others and in the full size. Moreover, one of the most urgent and more effective type of trade is selling goods online. This chapter also presents numerical examples, which reflect the specifics of the accounting methods.</p><p>Thus, the company may choose one or more presented options. Furthermore, it is important to continue traditional book trade and to realize products via the Internet. It will permit to focus on a wider range of customers. Moreover, sales via the Internet could cover some neighboring regions.</p>