METHODOLOGICAL PRINCIPLES OF ACCOUNTING FINANCIAL RESULTS OF A TRADING ENTERPRISE

Effective operation of trade enterprises is a guarantee of successful development of the economy of the Russian Federation as a whole. Trade enterprises provide an opportunity to move goods from the sphere of production to the sphere of consumption. Thus, they satisfy the needs of buyers in purchasing the necessary goods, create conditions for acquiring profits for manufacturing enterprises, and contribute to the saturation of the budget. The produced commodity transactions are an integral part of trade entrepreneurship, bringing profit from the activity . Operational management of any business entity is impossible without competent organization of accounting, audit and analysis systems. Rapidly developing trade enterprises are exposed to risks and challenges that affect financial results. It follows from this that accounting, audit and analysis of financial results in trade are mainly relevant in the field of financial management. The relevance of the chosen topic is that the issues of improvi ng accounting, auditing and analysis of financial results, as well as timely adoption of management decisions are consistently in the center of attention of Russian science. At the same time, incomplete preparation of individual theoretical and practical points of view and aspects necessitates additional studies in this area, which determined the relevance of the topic of this study.