ОРГАНІЗАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ АГЕНТІВ ТУРИСТИЧНОГО РИНКУ
ORGANISATION OF ACCOUNTING FOR TRAVEL AGENTS
Author(s): Larisa Marmul, Iryna Romanіuk, Oksana MarchenkoSubject(s): Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Tourism
Published by: Університет Григорія Сковороди в Переяславі
Keywords: accounting; travel agents; tour operators; consumers; taxation; accounting registers; accounts; management; tourism market; competitiveness;
Summary/Abstract: The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting. The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting.
Journal: Економічний вісник університету
- Issue Year: 2023
- Issue No: 58
- Page Range: 54-60
- Page Count: 7
- Language: Ukrainian