Abstract:
This paper presents the types of commercial discounts and the modality of its accounting. In addition, it is presented the way of reflecting the sale operations in case those commercial discounts are made. In the article are characterized aspects of calculation of discount ratio. There are proposed modalities of documentation of discounts before and after the sale. The forms of discounts are analyzed through some examples, including real data. The contents of this paper are generalized in a scheme that presents some proposals regarding the improvement of discounts accounting that can be applied in the practice. JEL: M41; CZU: 657.442.
Description:
HAREA, Ruslan, GRAUR, Anatol. Aspecte privind contabilizarea reducerilor comerciale = Aspects Regarding the Accounting of Commercial Discounts. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 137-142. ISBN 978-9975-75-989-2.
