Accounting, analysis and control of goods and containers in wholesale trade (on the materials of LLC “Victoria Power Wood”)
Students Name: Dudok Yurii Vasylovych
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Dudok Y.V., Gyk V.V. (supervisor). Accounting, analysis and control of goods and containers in wholesale trade (on the materials of LLC «Victoria Power Wood»). Master’s thesis. – Lviv Polytechnic National University, Lviv 2020. Extended annotation. Accounting for trade has always had its own characteristics compared to accounting for other activities. Today, all business transactions of a commercial enterprise - from the purchase of goods to determine the financial result - have undergone changes in the accounting [1]. The main distinguishing feature for wholesale trade is the category of buyers these are business entities – individuals and legal entities, their branches(separate units) [5]. Goods - economic good in tangible or intangible form, held by the business entity for further sale (exchange) in order to make a profit and benefit (meet the needs) of the consumer [2]. Container is an industrial product designed for packaging, storage, transportation and sale of goods in circulation, which prevents their damage and spoilage during transportation, loading and unloading, warehousing and storage [3]. The efficiency of the use of trade flows in trade largely depends on the level of organization and methods of their accounting and control [4]. According to current legislation, the concept of control is considered as an audit of public accounting, accounting, primary documents and other information on financial and economic activities of economic entities, in order to determine the accuracy of their reporting, accounting, its completeness and compliance with applicable law and regulations [6]. . Controllers in the process of their research should clearly monitor information flows related to business activities or events, from the decision to conduct a business transaction to reflect the fact of implementation in the primary documents, consolidated documents, registers of accounting and reporting [10]. The main objectives of the formation of inventories in commercial enterprises is to ensure the stability of the range on the basis of product range and rhythm of trade and technological process in stores and other points of sale for continuous sale of goods to customers and the fullest satisfaction of their demand [9]. The initial stage of inventory planning is their analysis. The analysis of inventories and turnover is carried out by comparing the actual inventories and turnover in days with the established standards for the store as a whole and for individual groups of goods [8]. The object of the study are the processes of accounting for transactions related to the movement of goods and containers at the wholesale enterprise; causal links between the movement of goods and containers and their analysis; internal control of operations with goods and containers at the enterprise. The subject of research is the theoretical and organizational and methodological provisions of accounting for goods and containers at the enterprise; economic results of LLC «Victoria Power Wood», related to the movement of goods and containers. The purpose of the master’s qualification work is to deepen the theoretical and practical principles of accounting for goods and containers in the management of enterprises in the field of wholesale trade in modern business conditions. Based on the results of detailed study and elaboration of the system of accounting and control of goods and containers, it is proposed to improve the automation of the system of accounting for goods, from the level of contracts to the definition of economic indicators for their analysis. Introduce management accounting, which would allow to monitor and control the cost of goods and perform certain analytical work. In the study of warehouse accounting, it was expedient to introduce a barcode labeling system to track the movement of goods; reduce the deadlines for submitting warehouse documentation to the accounting department to prevent errors. Key words: accounting, economic analysis, internal control, goods and containers, wholesale trade. 1. Marinchenko V.M. Peculiarities of the process of organization of goods accounting at the enterprises of Ukraine /V.M. Marinchenko // Interscience. – 2016. №12. – P.96-100. 2. Chernin O.Y. The essence of goods: accounting aspect // Bulletin of Odessa National University. Series: Economics. 2013. – P. 202-204. 3. Apopiy V.V., Mishchuk I.P. Trade organization / Textbook 3rd ed. - edited by Apopiy VV - Kyiv: Center for Educational Literature, 2009. – 632 p. 4. Butynets F.F. Features of accounting in trade. Course of lectures / F.F. Butynets, N.M. Malyuga. - Zhytomyr: ZITI, 2000. – 608 p. 5. Civil Code of Ukraine № 435-IV of 16.01.2003 [Electronic resource]. - Access mode: http://zakon.rada.gov.ua. 6. On the audit of financial statements and auditing activities of 21.12.2017 № 2258-VIII. 7. Chaplinskaya A.I. Estimation of commodity stocks and their turnover at wholesale enterprises / A.A. Chaplinskaya, G.V. Babchuk. // Collection of scientific works of Cherkasy State Technological University. Series: Economic Sciences. – 2013. – №34. 8. Marcin B. C. Economics of trade: textbook. / B. C. Marcin. – Кyiv: 2006. – 402 p. 9. Mnykh E.V. Financial analysis: textbook / EV Mnykh, NS Barabash. – Кyiv: КNTEU. 2014. - 536 p. 10. Voronaya N. Accounting for shortages, surpluses and resorting / N. Voronaya, N. Chernyshova // Taxes and Accounting. – 2016. – №76. – P.7-11.