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Case Study on Export Accounting Based on Commission

Author

Listed:
  • Mihalache Anita

    (George Bariþiu University, Braºov, Romania)

Abstract

Export of goods is a component of foreign trade activity that includes all operations through which goods manufactured in one country are sold in other countries. As active participants in the foreign trade, foreign trade companies can export goods on their own or on commission. When a company acts as an intermediary between the local producer of the exported goods and the external client but doesn’t handle the goods itself, its accounting has some particularities that this paper aims to point out.

Suggested Citation

  • Mihalache Anita, 2013. "Case Study on Export Accounting Based on Commission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1372-1377, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1372-1377
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    More about this item

    Keywords

    export; commission; accounting; foreign trade company;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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