Publication Details
Issue: Vol 1, No 3 (2022)
Pages: 90-94
ISSN: 2833-7468

Abstract

This article examines the concept of wholesale trade, its forms, and the main documents drawn up for its implementation, as well as issues of increasing efficiency for economic entities. In addition, modern features of accounting in wholesale trade were organized. Opportunities used in wholesale sales, income recognition criteria, the main perspectives of the development of wholesale trade in the modern accounting system are described.

Keywords
wholesale trade accounting sales income expenses fixed assets