Accounting for commission trading

Currently, a huge number of enterprises sell their products through intermediaries. The purpose of the work is to consider the features of operations under a commission agreement and their reflection in the accounting records of the enterprise, the specifics of documentation and the content of the commission agreement. The article examines the author's approaches to the concept of a commission agreement, highlights its main elements, identifies participants in commission trade, and the regulatory regulation of this type of activity. The study of accounting is represented by records reflecting the costs of the commission agent and his remuneration. The role of off-balance sheet accounts in reflecting commission sales and purchase transactions is noted. In conclusion, the author draws conclusions that describe the attractiveness of this type of activity, and therefore commission trading has become popular.