Skrypnyk M. Methodology and organization of accounting analysis of export and import transactions (on the example of enterprises of beer-nonalcohol branch of Ukraine)

Export and import transactions that are subject to the reflection in the system of accounting and economic analysis. The methodical and practical aspects of the operating system of accounting and analysis of export and import transactions of subjects of entrepreneurial activity of Ukraine has been worked out. Methods: dialectical, synthesis, induction and deduction, comparison. The models of optimization of accounting and taxation of export and import transactions, that give possibility co-ordinate the norms Standards of accounting and tax legislation with the purpose of improvement of adjusting of accounting are developed. The method of accounting of export and import transactions of enterprises of beer-nonalcohol branch is improved in part of reflection in accounting of charges by separate types of freight; optimizations of list of charges which join in the primitive cost of the imported goods; confession of profits and charges of export and import transactions with the purpose of grant of reliable information to the users. The inculcated recommendations from the improvement of the system of and analysis of accounting export and import transactions of enterprises of beer-nonalcohol branch of Ukraine. Beer-nonalcohol branch, educational process.