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Accounting and Audit of Commodity Operations in Trade

Student: Valeriya Borisova

Supervisor: Maria Gubochkina

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2016

Largely on the success of the trade directly affected the organization of accounting in trade, as it allows companies to monitor their activity. The central object in the activities of trade enterprises is a commodity. In this connection it is necessary carefully to monitor the account of commodity operations. To write this final qualifying work is selected the organization LLC "EnergoLitMash". Its field of activity is wholesale and retail trade of other machinery and equipment. The purpose of final qualifying work is the study of accounting and audit of commodity operations, as well as their organization and management on the example of "EnergoLitMash" to provide recommendations for the improvement of the system and test them to the enterprise. In the study of regulatory trade transactions identified weaknesses regulatory framework. Firstly, it is shown in the shortcomings associated with the basic definitions, concepts, revealing trade operations, retail. Secondly, the study of documents revealed the lack of attention by the legislature to monitor the relevance of the information regulations in the area of goods. Also, a comparative analysis of the valuation of goods in accordance with the Russian Accounting Standards and IFRS. Further described in the documentation of commodity operations and dismantled a reflection of the different commodity transactions for the acquisition, implementation and return on accounts and accounting registers. Special attention is paid to the study of separate accounting in organizations, combining wholesale and retail trade activities. At the end of testing audit procedures presented in the selected company, the results of which were revealed mistakes and ways to eliminate them.

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