Chernin O. Accounting and control of enterprise commodities

The thesis provides grounds for theoretical principles and practical recommendations in regard to improvement of accounting and control of enterprise commodities. In the work the essence of the notion "commodities" is specified and their classification is improved. On the basis of a critical analysis of scientific achievements the determinants of internal and external environment of the enterprise commodity policy formation are systemized and their influence on the accounting system in terms of accounting of transactions with commodities are identified. The thesis describes the complex organizational and methodical approach to the accounting of commodities through separation of components of accounting policy, development of primary documents on transactions with commodities, as well as improvement of procedure of such transactions with commodities accounting on the accounts and in the internal reports of the enterprise.