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International Accounting
 

Selling process as a stage of capital circulation and its reflection in accounting

Vol. 15, Iss. 5, FEBRUARY 2012

Available online: 30 January 2012

Subject Heading: PROBLEMS.OPINIONS. SOLUTIONS

JEL Classification: 

Davydjuk T.V. PhD in Economics, assistant professor of department “Accounting”, Zhytomyr State Technological University, Ukraine
dtw9791@mail.ru

Slyvka Y.V. Post-graduate student of department “Accounting”, Zhytomyr State Technological University, Ukraine
iacia@inbox.ru

Selling process has been distinguished and considered as the third stage of capital circulation. The selling process in marketing have been researched, its stages have been suggested as well as reflection of expenses in compliance with suggested stages of the selling process has been systematized

Keywords: circulation, selling, selling process, stages of selling process, accounting, expenses for selling

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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