title: Ð£ÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ Ð²Ð½ÐµÑÐ½ÐµÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«AsstrAÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and audiingt of foreign economic activity (on the example of LLC "AsstrA")
Creators: name: Ð¡ÐµÑÐºÐ¸Ð½Ð°, Ð¡Ð¾ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð²Ð½ÐµÑÐ½ÐµÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ
Ð¸Ð¼Ð¿Ð¾ÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
foreign economic activity
logistics
import
financial statements
accounting
audit optimization

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¸ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð²Ð½ÐµÑÐ½ÐµÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ (ÐÐ­Ð). ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1) Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð±Ð°Ð·Ñ, ÐºÐ°ÑÐ°ÐµÐ¼Ð¾ ÐÐ­Ð, Ð² ÑÐ¾Ð¼ ÑÐ¸ÑÐ»Ðµ ÐµÐµ Ð¿Ð¾Ð½ÑÑÐ¸Ðµ Ð²Ð¸Ð´Ñ Ð¸ ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸; 2) ÑÐ°ÑÐºÑÑÑÐ¸Ðµ Ð¿Ð¾Ð½Ð¸Ð¼Ð°Ð½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ° ÐÐ­Ð, Ð¾Ð¿Ð¸ÑÐ°Ð½Ð¸Ðµ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² ÐµÐ³Ð¾ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ; 3) Ð¾Ð¿Ð¸ÑÐ°Ð½Ð¸Ðµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð±Ð°Ð·Ñ ÑÑÐµÑÐ° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÐÐ­Ð; 4) Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÐÐ­Ð, ÑÐ¸ÑÑÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐÐÐ Â«AsstrAÂ»; 5) Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ Ð²Ð½ÐµÑÐ½ÐµÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«AsstrAÂ»; 6) ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° ÐÐ­Ð, Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÐºÐ¾ÑÑÐµÐºÑÐ½Ð¾Ð³Ð¾ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÐÐ­Ð Ð¸ Ð²Ð¾ÑÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð½Ð¾ÑÑÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ°. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½ÑÐµ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ñ, Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð². Ð Ð°ÑÑÐµÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² Ð´Ð»Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½ Ð¸Ð½Ð¾Ð¹ ÑÐ¿Ð¾ÑÐ¾Ð± Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÑÐµÑÐ° ÐºÑÑÑÐ¾Ð²ÑÑ ÑÐ°Ð·Ð½Ð¸Ñ, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð° Ð°ÑÐ´Ð¸ÑÐ° ÐÐ­Ð, Ð¾Ð±Ð¾ÑÐ¾Ð±Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ´ÐµÐ»Ð° Ð¿Ð¾ ÑÑÐµÑÑ ÐÐ­Ð.
description: The purpose of work is development of recommendations and measures on improvement of accounting and audit of foreign economic activity (FEA). The following tasks were solved: 1) studying the theoretical base, concerning FEA, including its concept of types and classification; 2) disclosure of understanding of FEA audit, description of its aspects; 3) description of the regulatory and legal framework of accounting and auditing of FEA; 4) study of the system of accounting of foreign economic activity, the system of internal control of "AsstrA" LLC; 5) conducting an audit of foreign economic activity of LLC "AsstrA"; 6) drawing up recommendations on improvement of accounting of foreign economic activity, their economic substantiation. Relevance of the theme is caused by the necessity of correct accounting of foreign economic activity and demand for audit. The sources of information were legislative materials, data of domestic and foreign research literature, official Internet resources. Calculation of coefficients for financial analysis was carried out using MS Office package (Excel). A different way of accounting of exchange rate differences, the program of VED audit, separation of department for VED accounting was proposed.