Improving the Accounting of Export-Import and Foreign Exchange Transactions
Nasiba Muzafarovna Imamova
Tashkent State University of Economics,Uzbekistan
https://doi.org/10.47191/jefms/v4-i5-15ABSTRACT:
The article analyzes the theoretical foundations, features, methodology for accounting for foreign exchange transactions during export operations in business entities engaged in export activities. There are also suggestions and recommendations for improving the accounting of foreign exchange transactions in export operations.
KEYWORDS:
Export, import, foreign trade operations, business entity, foreign currency, accounting, balance sheet, account, asset, liability.
REFERENCES:
1) Belay Seyoum, Export-Import theory, practices, and procedures second edition 2007.P.7
2) https://ru.wikipedia.org/wiki/
3) Chairman of the Central Bank of the Republic of Uzbekistan M.B. Report of Nurmuratov at the Plenary Session of the
Senate of the Oliy Majlis on the report of the Central Bank of the Republic of Uzbekistan for 2020. 23 Apr
2021.https://cbu.uz/oz/press_center/reports/480144/
4) M. Sh. Alieva Features of the organization of accounting of foreign economic activity in Azerbaijan. Economic Bulletin of
Donbass № 1(55), 2019 P. 69
5) O.A. Sheshukova, Rybalko Features of the organization of accounting in the implementation of export activities. V E S T
N I K P E R M S K U N I V E R S I T E T Y AVyp. 3(6)2010. P. 59.
6) A.A. Dulepova Development of accounting and internal control of export operations. Abstract.2015 P. 13,14
7) V.N. LARIONCHIKOVA Using the Incoterms system when determining the moment of transfer of ownership. Accounting
problems. 40 (238) – 2012. P.12
8) https://ru.wikipedia.org/wiki