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International Accounting
 

Theoretical bases of formation of model of account of external economic intra group transactions

Vol. 15, Iss. 37, OCTOBER 2012

Available online: 10 October 2012

Subject Heading: Account problems

JEL Classification: 

Zimakova L.A. Doctor of Economics, Associate Professor of department "Accounting", the Belgorod State National Research University

Kostyakova Y.V. Graduate Student, the Belgorod State National Research University

The article describes the basic components of a structured accounting model of foreign economic activity: legal, accounting, financial, management and control. Using this model allows to obtain comprehensive, complete information from a variety of areas, allowing transactions to manage and implement multilateral control.

Keywords: accounting, foreign trade activities, model, currency, accounting policy

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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