Munich Personal RePEc Archive

Informația contabilă privind mărfurile în comerțul cu amănuntul

Ciumag, Marin and Ciumag, Anca (2017): Informația contabilă privind mărfurile în comerțul cu amănuntul.


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Abstract: Goods represent the goods that the entity buys for resale in the same condition. In their circuit from final producers to consumers (population), goods generate a very large vol-ume of economic and financial operations that are carried out through a large number of enti-ties with different profiles of commercial activity. The sale of goods to the population is carried out through commercial entities specialized in retail trade. They may trade food or non-food goods in different units or within the same business unit. The goods that are sold may come from suppliers or from their own production. Collection of the value of goods sold can be done in cash or through bank accounts, by using cards. For retail sales, the selling entity must be equipped with electronic fiscal cash registers. The retail price consists of the purchase price, the commercial addition and the non-chargeable value added tax, if the selling entity is regis-tered for VAT purposes. If it is not registered as a taxpayer then neither the VAT accounts nor the non-chargeable value added tax are used.

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