Abstract:
The granting of commercial and financial rebates is a common practice in companies, regardless of the field in which it operates. In practice, the general discount term is used, which includes all types of discounts encountered in commercial activity.This article presents the types of commercial and financial reductions according to the legislation in force, as well as their accounting and tax treatment. The article presents the way of reflecting the sales operations in case those commercial discounts are made. Ways of documenting a discounts before and after the sale. Forms of discounts are analyzed through examples, including real dates. CZU: 657.442.(478); JEL: M41; DOI 10.5281/zenodo.6758117
Description:
BAJAN, Maia, BOCAN, Mihaela. Accounting aspects related to trade discounts = Aspecte contabile aferente reducerilor comerciale. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 369-373. ISBN 978-9975-155-87-8 (PDF).
