ORGANIZING ACCOUNTING AND AUDIT OF FINANCIAL RESULTS IN TRADE

Currently, many serious changes are taking place in trade. New forms of trading activities are emerging, which have a dramatic impact on costs and, accordingly, on the financial result. Large trading enterprises are forced to deal with the peculiarities of the legitimacy of certain changes in the conditions of purchase, storage and sale of goods, as well as relationships with counterparties, the Federal Tax Service, banks, and off-budget funds. Timely and correct formation of accounting and financial statements is an extremely important aspect of any enterprise. This article examines this entire process step by step in the context of accounting and audit.