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Accounting and Taxation in Commodity Operations of Trade Organizations

Student: Agadzhanyan Vadim

Supervisor: Irina M. Pesina

Faculty: Faculty of Economics

Educational Programme: Economics (Bachelor)

Year of Graduation: 2017

The graduate qualification work contains a research of the accounting and tax accounting system for commodity transactions of the wholesale trade organization "AVTOBOKSNN" LLC . The work consists of an introduction, three chapters, conclusion, a list of literature sources and applications. The purpose of this work is to collect information about accounting of trade transactions, the reflection of commodity transactions in accounting and the modeling of the recommendation that was proposed to the management of this organization. This is done to approximate the results of this recommendation on the company's economic indicators. To fulfill this goal, the main concepts related to trading operations were reviewed, and regulatory acts and laws related to trading activities were studied. In the second chapter, the accounting policies related to trade operations were reflected, documentary processing of commodity transactions and inventory accounting of goods were considered, and it was also shown how trading operations are reflected in the accounting registers. The third chapter showed the procedure for completing tax returns for income tax and for VAT, as well as an approximate calculation of the single tax on imputed income if "AVTOBOKSNN" LLC will open a retail store.

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