Accounting of Export-Import Operations

Nataliya Oliadnichuk () and Olha Pidlubna ()
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Nataliya Oliadnichuk: Uman National University of Horticulture, Uman, Ukraine
Olha Pidlubna: Uman National University of Horticulture, Uman, Ukraine

Oblik i finansi, 2017, issue 1, 48-56

Abstract: 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.

Keywords: foreign economic activity; accounting for import and export; customs declaration; primary; analytical and synthetic accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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