Income of trading organizations as object of accounting

Income and expenses of the organization are the main factors affecting the profit in any commercial organization, which determines the importance of accounting for the income and expenses of the organization, as one of the elements of accounting. Accounting for income in the accounting of commercial organizations is currently regulated by accounting regulation 9/99 «Income of the organization». But in trade organizations there are specific features of income accounting. The article details what constitutes income from ordinary activities in trade organizations and other income. Peculiarities of reflection of income on the accounts of accounting.