ACCOUNTING AND TAX ACCOUNTING FOR INCOME AND EXPENSES OF A COMMERCIAL ORGANISATION

This article investigates the problems of accounting and tax accounting of income and expenses in a commercial organization. The introduction describes the importance of accounting and tax accounting for effective financial management, and the purpose of the study is to analyze accounting methods and identify problems, offering solutions to improve the quality of accounting and tax reporting. The methodology and data denote the challenges faced by organizations in the process of proper revenue and expense accounting and identify the need to use effective methodology and specialized software for data processing. The conclusions emphasize the importance of effective accounting and reporting for successful financial performance of the organization and compliance with legislation. Recommendations aimed at solving the problems are also presented, including improving the qualifications of accountants, using specialized software and organizing internal audits.