ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

Accounting of Export-Import Operations

Journal: Oblik i finansi (Vol.1, No. 75)

Publication Date:

Authors : ; ;

Page : 48-56

Keywords : foreign economic activity; accounting for import and export; customs declaration; primary; analytical and synthetic accounting;

Source : Downloadexternal Find it from : Google Scholarexternal


The aim of the article is a study of current legal basis concerning foreign economic activity and accounting and information management of export-import operations. Legislative and legal regulation of foreign economic activity, principles of export-import operations as one of the forms of economic relations of Ukraine with foreign countries have been analyzed. Specifics of export-import operations of business entities in Ukraine have been revealed. Main shortcomings of accounting and information management of export-import operations have been determined. Areas for improvement of accounting of export-import operations and its display in accounting has been substantiated. It is suggested to: 1) organize primary accounting documents of export-import operations; 2) systematize operations of analytical and synthetic accounting and its documentation; 3) introduce a unified scheme of implementation of export-import operations with consideration of classification features of objects of foreign economic activity.

Last modified: 2017-05-24 18:30:23