INDIVIDUAL ISSUES OF THE OPERATIONS ACCOUNTING ARRANGEMENT FOR THE GIFT CARDS (GIFT CERTIFICATES) FABRICATION AND SALE
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Author(s): | Kulikova N. N., Solodova S. V., |
| Number of journal: | 1(30) | Date: | February 2015 |
| Annotation: | The paper studies some theoretical and practical issues of the gift cards and gift certificates accounting arrangement. Gift cards and gift certificates are presented from the perspective of the civil law. Basic principles of including the gift cards and gift certificates into the accounting are determined. Peculiarities of accounting of the gift cards and gift certificates fabrication, sale, and redemption are revealed. The following features have been defined: documenting transactions with gift cards and gift certificates, arrangement of analytical records of sales and settlements using gift cards and gift certificates, and procedure of reflecting such transactions in the accounts. |
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| Keywords: | gift card, gift certificate, prepayment, redemption of gift card, documenting, strict reporting forms, funds, cashier's check, product, revenue, analytical accounting, card balance |
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