PRIMARY ACCOUNTING AT COMMISSION TRADE ENTERPRISES

Abstract

Introduction. In modern conditions, the state of primary accounting does not fully correspond to the level of development of economic activity of commission trade enterprises and remains a problematic and labor-intensive area of accounting. There is a large number of operations of the commodity movement and each operation is taken into account every day and at each enterprise. Therefore, improving the process of documenting of commodity operations and streamlining the document flow is the basis of the rational organization of accounting staff work. Methods. The theoretical and methodical basis of the study is the works of leading scientists in theory and methodology of accounting, legislative acts that consider the main accounting issues. The author created the data basis of original financial documentation of 30 commission trade enterprises in Ukraine over the period of 2017 to provide the informative basis of empirical research studies. The data source on the condition of normative regulation of accounting and analytical activities of commission trade enterprises in Ukraine was the data basis of legislative acts of Verkhovna Rada of Ukraine. Research methodology is based on theoretical insights into the problem and scientific instrumentation that contained the critical content-analysis of original financial statements of commission trade enterprises in Ukraine, comparative analysis of normative documents of Ukrainian legislative acts. Results. The article analyzes the economic essence of primary accounting and its role in the activities of commission trade enterprises. It was revealed that qualitative and well-timed information providing of the accounting system at the commission trade enterprise is ensured by a certain order of organization of the compilation and processing of primary documents or document circulation. The results of the study made it possible reveal that documentary registration of transactions at commission trade enterprises begins with drafting of the commission contract. The primary documents, which are used at commission trade enterprises in the course of acceptance of goods for the commission as well as in the process of their sales, discount and return, are considered. The peculiarities of their application are investigated. The foundations of effective organization and directions of improvement of primary accounting at commission trade enterprises are determined. Discussion. Perspective is the research of the system of operative collection, interpretation, use and transfer of accounting information.