2019. - 214 pp.
The textbook considers: organizational and accounting aspects of wholesale enterprises; features of the organization and methods of accounting and taxation of retail trade enterprises, in particular, covers the sale of goods at a discount: discount less than the cost of goods, discount provided after the discount of the goods, discount provided before sale; discount granted after sale; sale of goods for UAH 1.00; the third thing as a gift; sale of goods for bonuses, providing discount coupons to the buyer; organization and methods of accounting and taxation in the online store; organization and methods of accounting and taxation in the restaurant business, in particular: business lunches, catering, buffet.
Systematized material is available in 4 sections.
The publication is intended for accountants, auditors, financiers , employees of the fiscal service, teachers, graduate students and students majoring in "Accounting and Taxation" of higher educational institutions of Ukraine.