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International Accounting
 

Accounting for marketing promotion tools distributed over time

Vol. 24, Iss. 10, OCTOBER 2021

Received: 13 September 2021

Received in revised form: 2 October 2021

Accepted: 7 October 2021

Available online: 15 October 2021

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: M31, М41

Pages: 1146–1161

https://doi.org/10.24891/ia.24.10.1146

Lyudmila S. MAKHAN'KO Belarus State Economic University (BSEU), Minsk, Republic of Belarus
lu_mahanko@mail.ru

https://orcid.org/0000-0003-4326-3575

Mariya S. PONOMAREVA Belarus State Economic University (BSEU), Minsk, Republic of Belarus
masha280296@gmail.com

https://orcid.org/0000-0001-9663-6019

Subject. This article discusses up-to-date promotional marketing activities designed to attract customers and increase sales.
Objectives. The article aims to develop a methodology for accounting for marketing tools to stimulate sales, which helps improve the quality of assessing the financial position of an organization.
Methods. For the study, we used the methods of analysis, comparison, generalization, grouping, and systematization.
Results. The article proposes an accounting methodology for marketing tools to stimulate sales distributed over time and certain recommendations for calculating the value of the accounting object Obligation to Customer.
Conclusions and Relevance. The current Belarusian and Russian regulatory legal acts governing the accounting procedure for marketing tools to stimulate sales are covering just some issues related to marketing activity accounting. There is no differentiation between accounting for sales transactions using marketing promotion tools distributed over time and the one for sales transactions using marketing promotion tools not distributed over time. This necessitates further scientific research in the field of accounting for marketing promotion tools distributed over time. The results of the study can be useful in practical activities of enterprises, certain provisions of the legislation in the field of accounting for marketing, and educational activities in terms of methods of accounting for marketing tools to stimulate sales.

Keywords: marketing tools, sales promotion, obligations to customers, accounting, valuation, reporting

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