Akhmetova Liudmila Auesovna
Ph.D., assistant professor of accounting, analysis and audit
Russia, Kabardino-Balkar Republic, Kabardino-Balkaria State University. Kh.M. Berbekov
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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