Issue №: 4 (54)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
FORMATION OF THE SYSTEM OF ACCOUNTING OF CERTAIN ACTIVITIES AT THE LEVEL OF THE ENTERPRISE
KOVAL Lubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnitsa National Agrarian University (21008, Vinnytsia, Soniachna str. 3, e-mail: kovalstar@meta.ua).
The article examines the features of the formation of accounting policies for certain activities. In particular, the definition of foreign economic activity is outlined and its main types are established. In addition, the article presents statistical data on the dynamics of export-import operations of domestic enterprises in the period from 2013 to 2019. The specific features of the accounting reflection of foreign economic transactions, and their impact on the formation of the accounting policy of the business entity. It is established that the process of organizing the accounting of such activities is important for the formation of the accounting policy of foreign economic transactions. In this regard, the algorithm for generating information of analytical and synthetic accounting of export-import operations was presented. An example of the Working Plan of accounts of foreign economic activity as a part of organizational and technical component of accounting policy is given, and the directions of its formation are outlined: by types of foreign currency; by geographical location of the counterparty; according to the type of the selected Incoterms formula according to the moment of transfer of risks and obligations; by types of exported or imported goods; by types of monetary article; on other grounds. It is established that in today's conditions, the automation of the accounting process at any company helps to reduce the time spent on accounting work by accounting staff and allows you to provide timely management staff of the entity with complete and accurate information. In this regard, in carrying out foreign economic activity, it is proposed to use an automated form of accounting, with subsequent reflection of such information in the Order on the accounting policy of the enterprise. The elements of the accounting policy of foreign economic transactions are outlined, taking into account the peculiarities of imports. On the basis of the conducted research the corresponding conclusions are made and the directions of the further research and the reasons of its necessity are specified.
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2. Pro zovnishnoekonomichnu diialnist: zakon Ukrainy vid 16.04.1991 r. №959-ХІІ. [On foreign economic activity: the law of Ukraine from 16.04.1991 №959-ХІІ]. (1991, 16.04). (n.d.). zakon.rada.gov.ua. URL: https://zakon.rada.gov.ua/laws/show/959-12#Text [in Ukrainian].
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4. Oliadnichuk, N.V. &, Pidlubna O.D. (2017). Oblik eksportno-importnykh operatsii [Accounting for export-import transactions]. Oblik i finansy – Accounting and finance, 1(75), 48-56.
5. Yevdokymov, V.V. & Ventsel ,V.T. (2011). Osoblyvosti orhanizatsii bukhhalterskoho obliku na pidpryiemstvi, shcho zdiisniuie zovnishnoekonomichnu diialnist [Features of the organization of accounting at the enterprise carrying out foreign economic activity]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia Ekonomika – Scientific Bulletin of Uzhhorod University. Economics series, Vypusk 2 (34), 270-275.
6. Ivasiv, B.S., Pryidun, L.M., Rudan, V.Ya. (2013). Mizhnarodni rozrakhunky ta valiutni operatsii [International settlements and currency transactions]. Ternopil: Vektor [in Ukrainian].
7. Kysh, L.M. (2019). Tovarna struktura eksportu ta importu silskohospodarskoi ta prodovolchoi produktsii [Commodity structure of exports and imports of agricultural and food products]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: current issues of science and practice, 9, 78-87 [in Ukrainian].
8. Koval, O.V. (2019). Avtomatyzatsiia bukhhalterskoho obliku na silskohospodarskomu pidpryiemstvi v suchasnykh umovakh [Automation of accounting at an agricultural enterprise in modern conditions]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy. Finances. Management: current issues of science and practice, 6, 136-141 [in Ukrainian].
9. Plan rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zobov’iazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii: zatv. Nakazom Minfinu Ukrainy vid 09.12.2011 № 1591. [Chart of accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: approved. By the order of the Ministry of Finance of Ukraine dated 09.12.2011 № 1591]. (2011, 09.12). (n.d.). zakon.rada.gov.ua. URL: https://zakon.rada.gov.ua/laws/show/z1557-11#Text [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
