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В бакалаврской работе рассмотрены особенности бухгалтерского учета в розничной торговле. Проведен анализ учета товаров в соответствии с российскими и международными стандартами финансовой отчетности. Особое внимание в работе уделено учету программ лояльности. Также предложены рекомендации по разработке учетной политики для ООО «Техноави-Сахалин» в части учета товаров для розничной торговли. Приведено экономическое обоснование предложенных рекомендаций.
This bachelor's work disassembles the peculiarity of accounting in retail trade. It was produced goods accounting analysis in accordance with Russian accounting regulations and international financial reporting standards. Special attention is paid to the customer loyalty programs. Also the recommendations on the accounting policies for LLC “Technoavia-Sakhalin” for goods accounting in retail trade was offered. The economic rationale for the proposed recommendations was given.
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