Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs
The aim of the article is to study features of the normative and legal support of accounting and tax accounting at providing operations with warranty repairs comprising the secured in legislation right of consumers to obtain from the companies-producers (sellers) products (goods and services) of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
PH "INZHEK"
2016-08-01
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| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | http://www.problecon.com/export_pdf/problems-of-economy-2016-3_0-pages-281_286.pdf |
| Summary: | The aim of the article is to study features of the normative and legal support
of accounting and tax accounting at providing operations with warranty
repairs comprising the secured in legislation right of consumers to obtain
from the companies-producers (sellers) products (goods and services) of
proper quality and cases of occurrence of warranty obligations to customers.
To achieve the goal, the following tasks have been solved: the regulatory
framework for the organization of warranty service (repair) from the point
of view of the company-seller and reflection of operations associated with
warranty repairs in accounting and tax accounting was studied. The article
describes the features of the organization of accounting and tax accounting
at warranty repairs based on the legislative and normative documents
regulating relations that arise in the organization and implementation of
economic activity between business entities and between the entities and
other participants of relations in the sphere of economic activity. |
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| ISSN: | 2222-0712 2311-1186 |