FORMATION OF ACCOUNTING AND ANALYTICAL SECURITY FOREIGN ECONOMIC ACTIVITIES OF ENTERPRISES BY ITS TYPES

Abstract

The publication studies specific features of formation of accounting and analytical support of foreign economic operations by domestic economic entities. The relevance of the study is primarily due to the transformation of the types of activities of enterprises in the direction of foreign economic activity. As a significant number of domestic enterprises have lost all or part of the material and technical base necessary for the manufacture of products, performance of works, provision of services and some of the buyers in the market in the wartime. The implementation of the relevant types of foreign economic operations requires that a business entity must prepare the relevant accounting and analytical information confirming the fact of foreign economic operations. The author determines that the obligation to keep records of foreign economic activity (FEA) and its documentary registration is additionally enshrined in the Law of Ukraine "On Foreign Economic Activity". On the basis of the research, it is determined that the main document that determines the basic conditions for conducting FEA is a contract (foreign economic contract). It is noted that in the course of implementation of FEA, depending on its type, the contract has its own characteristics. However, each contract concluded between foreign economic operators has the main elements of which it consists: the rights and obligations of the parties. The paper presents approaches to methodological support of formation of accounting and analytical information by subjects of foreign economic activity. It identifies the main accounting accounts that are intended to reflect foreign economic operations. These include accounts for: accounting for goods - 28, cash in foreign currency - 312, customers - 362, suppliers - 632, 3772 - settlements with customs, 70, 71, 74 - income and 90, 92, 93, 94 - expenses. It is noted that analytical accounting of foreign economic operations by domestic enterprises is carried out in the context of: foreign economic activity contracts, counterparties, goods and types of currencies. It has been concluded that the logical final element of summarising the information of accounting and analytical support of foreign economic activity is the data provided in financial and tax reporting forms.