Fedkevich N. Accounting and audit of transactions on export and import under sales/purchase contracts

A method and organization of accounting and audit of export and import operations under foreign economic treaties. Theoretical principles substantiation of working accounting and audit system of export and import operations under the sale agreements, improvement of method and organization of accounting and audit in this sphere, development of practical recommendations concerning fulfillment of engagements under foreign economic sale treaties. Methods: scientific abstraction, induction and deduction, retrospective analysis, logical modelling, grouping, comparison, analysis and synthesis. Basing on comparative analysis of international trade and Ukrainian foreign commerce development tendencies, outlined a circle of development directions which is relevant for our country. It was asserted that the terms of external economic sales contract playing a considerable role in rights and duties of sides adjustment and are inalienable part of accounting information. It was given a suggestions concerning improvement of accounting system of export and import operations on commodities which are after the custom limits of Ukraine. It was improved a method of operations accounting from import and export of commodities which is not foreseen crossing of Ukraine frontier. It was offered new organizational approaches to forming in computer environment the information about foreign trade operations taking into account a considerable terms of agreements. It was determined the audit essence of operations from export and import under sales agreements. It was developed a criteria of engagements fulfillment estimation under foreign economic sale treaties for public accountant services in a grant a confidence. Accounting and audit of external economic operations, educational process.