UDC 657

ACCOUNTING OF DISCOUNTS FROM THE SELLER AND THEIR INFLUENCE ON FINANCIAL RESULTS OF THE COMMERCIAL ORGANIZATION

Kozhemyakova Victoria Victorovna
Kazan Federal University
First-year student of a magistracy

Abstract
This article reveals the essence of discounts, its classification in accounting and economics. Also the overview of discounts accounting by the seller and the identification of the most profitable type of discounts for the seller are considered. The article analyzes the influence of discounts on financial results and provides economic ground for expediency of providing discounts.

Keywords: accounting of discounts, analysis of discounts, discounts, financial results, profit


Category: 08.00.00 Economics

Article reference:
Accounting of discounts from the seller and their influence on financial results of the commercial organization // Modern scientific researches and innovations. 2013. № 2 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2013/02/22553

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