Synthetic and analytical accounting of the movement of goods at a trading enterprise (on the example of LLC "Candy Baranochki")

The organization of accounting of a commercial enterprise is considered one of the most difficult areas of accounting. Accounting of goods is regulated by PBU 5/01. Absolutely all operations carried out by an organization for the purchase and sale of goods must be secured by contracts. A correctly drawn up contract largely determines the correctness of accounting records on accounting accounts. The article reveals the features of synthetic and analytical accounting of the movement of goods in trade organizations. The standard schemes of reflection on the accounting accounts of the trading company "Candy Baranochki" of those operations that are directly related to the movement of goods are considered.