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: email@example.com).
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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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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