Purpose of research lies in the grounding of the theoretical, methodical and organizational statements, development of practical recommendations on improvement of accounting for and internal control over export-import transactions. Object of research: transactions with export and import of goods and services, which are to be reflected in the system of accounting and control. Subject of research: theoretical, organizational and methodical aspects of accounting for and internal control over export-import transactions with goods and services. Methods of research: gnoseological method, analysis, synthesis, grouping, generalization, comparison, induction, deduction, system approach. Scientific novelty of the results obtained lies in the theoretical grounding and practical solution of the scientific objective, which lies in the development of organizational and methodical statements of accounting for and control over export-import transactions as well as offering recommendations, directed at their improvement. The main statements of scientific novelty of the results obtained lie in the following: for the first time issues as follows have been obtained: complex approach to accounting for export-import transactions, implemented through outlining the elements of its method taking into account the terms of foreign economic agreements (formal, major, additional), timing of performing transactions and assigning of goods; the following issues have been improved: legal support of accounting for export-import transactions through the determinating of relations between legal regulation of foreign economic activity and accounting objects as well as harmonization of the concepts; organization of accounting for export-import transactions with goods and services in the part of developing technical, organizational, methodical, managerial and analytical directions of accounting policy support; process of forming revenues and expenses in accounting by grounding of the classification of foreign economic agreements; order of recognizing revenues and expenses in accounting under the suggested integrated method and working out of the algorithms; methodical statements of internal control over export-import transactions on the basis of grounding interconnection of the kinds of control and stages of performing export-import transactions; the following issues have undergone further development: grounding of accounting objectives taking into consideration the forms of foreign economic activity; organization of internal control over export-import transactions on the basis of determining its place in the system of foreign economic activity management, which allowed to reveal the objects, subjects, objectives of control and information sources. Implementation extent: research results have been implemented into the practice of State Tax Administration in Zhytomyr region, Private Joint-Stock Company "Tovkachivs'k ore-dressing and processing works", the branch "Irshans'k ore-dressing and processing works of Private Joint-Stock Company "Crimean Titan"; in the educational process of Zhytomyr State Technological University.
