WAYS OF IMPROVEMENT ACCOUNTING AND THE CONTROL OF CURRENCY TRANSACTIONS

Integration of Ukraine into the European Union resulted in the formation of necessity in the study of specific foreign currency transactions, which, in turn, characterized riskiness and complexity of implementation. In international practice, there is still no single universal scheme accounting currency transactions and foreign countries use different methods for displaying foreign exchange operations. In this scientific article essence problems of accounting and control of foreign currency transactions, analyzes the current method of accounting and methodical approaches aimed at improving the quality of accounting needs for further effective management.