SPECIFICS OF INTERNATIONAL TRANSACTIONS FOR SALES OF GOODS FROM THE PERSPECTIVE OF ACCOUNTING

Abstract

The main goal of the article is to explore the specifics of international transactions for sales of goods from the perspective of accounting, arising from their economic essence, technology and characteristic features. In order to achieve the stated goal, the following main tasks are set to be solved:
- to clarify the essential characteristics of international transactions for sales of goods, determining a number of peculiarities in their accounting reflection;
- to justify the significance of accounting information for these transactions for their effective management in the context of today's global economic environment;
- to highlight and systematize the key elements of the organization of the accounting reflection of international transactions for sales of goods;
- to pay special attention to the issues related to the documentation of international transactions for sales of goods due to their importance for the organization of accounting in enterprises specializing in such transactions.
In methodological terms, the study of the issues in the article is based on the application of an interdisciplinary approach. The economic essence, the technology of execution and the characteristic features of international transactions for sales of goods are considered from the standpoint of the theory of international economic relations. The examination of the role of accounting information and the peculiarities of the organization of its creation is realized through the prism of the complex and multifaceted relations of accounting with the management and marketing of the enterprise engaged in international trade business. In the study of accounting problems of an organizational nature, the use of the system approach is of great importance. In accordance with it, the organization of the accounting of international transactions for sales of goods is considered as a system of elements, through which accounting information is provided for the interrelated business operations and reporting objects arising during the implementation of the transactions.
The characteristic features of international transactions for sales of goods give grounds for accepting them as complex business processes from the point of view of accounting, the scope of which includes a significant number of consecutively performed business operations and concrete, specific reporting objects for which it is necessary to create accounting information.
The results of the research lead to the conclusion that the provision of optimal accounting information in a quantitative and qualitative aspect, to be used for the effective management of international transactions for sales of goods, is directly dependent on the specific organization applied for their accounting reflection in each individual enterprise, specialized in conducting international trade business.