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Ultima descărcare din IBN: 2024-04-19 08:37 |
SM ISO690:2012 ZLATINA, Natalia. Tratamente şi informaţii contabile privind returnările de mărfuri
. In: Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova, 2012, nr. 11, pp. 413-420. ISSN 1857-1239. |
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Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova | ||||||
Numărul 11 / 2012 / ISSN 1857-1239 | ||||||
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Pag. 413-420 | ||||||
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This article picks up some of the issues relating to the accounting and tax treatment of return goods. Many businesses, whether a large chain store or a small shop, have to deal with
returns of merchandise because sold items may be broken or damaged. It is important to understand accounting for purchases and sales of damaged goods not only to make appropriate journal entries but also to design a good internal control system over returned merchandise and related accounts (e.g., Cash, Accounts Payable). |
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Cuvinte-cheie tax treatment, accounting, Control system, damaged goods, journal entries |
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