ACCOUNTING OF DISCOUNTS WHEN SELLING GOODS ON MARKETPLACES

Abstract

The article systematizes the types of discounts provided by the most well-known marketplaces. A classification of discounts is proposed for the purpose of their reliable reflection in the accounting system when selling goods on marketplaces. The procedure for accounting for discounts when selling goods on marketplaces is considered both from the position of the seller and from the position of the marketplace (including attention to the complex case when the discount is not specified in the contract) with a proposal to introduce additional accounts, subaccounts and analytical accounts, which in turn The queue will allow you to competently organize accounting and use the data obtained for analysis.