This topic is relevant and significant for every enterprise. carrying out their trading activities. The research paper examines the organization of accounting at a trade enterprise, the specifics of accounting for inventory, material damage, and the registration of goods. The purpose of this work is to study the peculiarities of accounting in trade organizations. To write the article, we used the following methods: analysis, comparison, description, tabular method. After conducting a study, we came to the conclusion that trading activity has many nuances that require attention, and that is why it is worth considering in detail all the outcomes and possible options.