RETAIL ACCOUNTING

Florin-Constantin Dima ()
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Florin-Constantin Dima: PhD Associate Professor, "Constantin Brancoveanu" University, Pitesti

Management Strategies Journal, 2019, vol. 45, issue 3, 84-87

Abstract: The starting point of this article was the importance that the stocks of goods have in the development of the economic entities"™ activity and from the particulars of bookkeeping of the retail price goods. The goods are one of the main components of the stocks. The retail stock method approximates the cost of the goods sold and it is often used in retail. In this method the cost of the inventories is calculated by deducting the gross margin from the sale price of the stocks. The retail stock method involves its own methodology for calculating the selling price of the goods, as well as for downloading from the inventory the value of the goods sold, a methodology which is analysed in this article

Keywords: stocks; goods; purchase cost; commercial added value; retail price (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:45:y:2019:i:3:p:84-87

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