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Accounting of Export-Import Operations

Author

Listed:
  • Nataliya Oliadnichuk

    (Uman National University of Horticulture, Uman, Ukraine)

  • Olha Pidlubna

    (Uman National University of Horticulture, Uman, Ukraine)

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.

Suggested Citation

  • Nataliya Oliadnichuk & Olha Pidlubna, 2017. "Accounting of Export-Import Operations," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 48-56, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:48-56
    as

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    File URL: http://www.afj.org.ua/pdf/448-oblik-eksportno-importnih-operaciy.pdf
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    More about this item

    Keywords

    foreign economic activity; accounting for import and export; customs declaration; primary; analytical and synthetic accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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