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The textbook describes the organisational basis of accounting in trade in general, as well as the methodological principles of accounting for individual transactions of trade enterprises and their accounting policies. The appendices to the textbook contain separate regulatory documents governing accounting in trade enterprises.

The manual contains practical tasks and a glossary of basic accounting terms in trade. The textbook "Accounting in Trade Enterprises" is intended for applicants of the second (master's) level in the speciality 076 "Entrepreneurship, Trade and Exchange Activities", as well as other economic specialities, accountants-practitioners.