Accounting operations under commission


Ph.D., assistant professor of accounting, analysis and audit
Russia, Kabardino-Balkar Republic, Kabardino-Balkaria State University. Kh.M. Berbekov
[email protected]


In this article one of aspects of the commission agreement – the accounting of goods on the commission will be considered, in particular, the order of reflection of operations in accounting of the committent and the commission agent provided that the commission agent in one case participates in calculations, and - does not participate in other.


committent, committing, commission agent, commission agreement, commission.

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Akhmetova Liudmila Auesovna
Accounting operations under commission// Modern Management Technology. ISSN 2226-9339. – #4 (28). Art. # 2803. Date issued: . Available at:

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