Case Study on Export Accounting Based on Commission

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.