Accounting operations under commission


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.

Ключевые слова

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

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Akhmetova Liudmila Auesovna
Accounting operations under commission// Современные технологии управления. ISSN 2226-9339. – #4 (28). Номер статьи: 2803. Дата публикации: . Режим доступа:

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Библиографический список

  1. Patrov V.V., Piatov M.L. Accounting for the sale of goods on a commission  [Uchet kupli-prodazhi tovarov po dogovoru komissii].  Accounting, 2006, № 10.
  2. Gukkaev V.B.   Accounting and taxation transactions on a commission [Bukhgalterskii uchet i nalogooblozhenie operatcii po dogovoru komissii]. Consultant Accountant, 2011. – № 2.
  3. Khakhonova N.N.  Basis of accounting and auditing [Osnovy bukhgalterskogo ucheta i audita]. Rostov n / D, Phoenix, 2008.