TWO-WAY RECORDS ON SALES TAX IN ACCOUNTING
https://doi.org/10.5281/zenodo.15472488
Keywords:
sales tax, accounting record, tax liabilities, debit, credit, financial statementsAbstract
The article covers theoretical and practical approaches to the concept of sales tax, its legal basis, the procedure for accounting and its reflection in accounting records. Also, the impact of sales tax payment on financial statements has been analyzed.
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