Accounting financial accounting. Accounting for foreign trade transactions: import transactions (the most important)

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Accounting financial accounting. Accounting for foreign trade transactions: import transactions (the most important)

Lecture notes, cheat sheets

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70. ACCOUNTING FOR FOREIGN TRADE OPERATIONS: IMPORT OPERATIONS

Import operations. The main documents for processing import transactions are a passport and a dossier on an import transaction, a payment card, an accounting card for imported goods, a bank control statement and a report on transactions under import contracts.

For import operations currency funds can be purchased by the importing organization strictly against a certain payment in accordance with a specific transaction passport, and in the case of a deferred payment - a specific customs declaration. The currency purchased under the contract cannot be transferred by the importer under any other contract. Foreign currency purchased by a bank for a resident enterprise in the foreign exchange market and credited to its special transit currency account must be transferred to the supplier no later than 7 calendar days. If the debiting of the purchased currency from the special transit account is not carried out within this period, the currency is subject to resale.

Synthetic accounting settlements with suppliers of imported goods are carried out on account 60 "Settlements with suppliers and contractors". Analytical accounting of calculations is carried out for individual deliveries. Information on the purchase cost of imported goods is formed on account 15 "Procurement and acquisition of material assets"; the sub-accounts of this account reflect the movement of goods in transit, the costs of its delivery and customs clearance. Analytical accounting is conducted by suppliers, parties and types of goods.

Account entries transactions for the preliminary purchase of foreign currency for settlements on the import of goods: Dt 76, Kt 51; Dt 55-3, Kt 51; Dt 52-1-2, Kt 76; Room 44, Room 76; Dt 91-2, Kt 76.

Entries on the accounting accounts of operations for making an advance to the supplier of goods, mandatory payments and payment for the services of transport organizations: Dt 60, Kt 52-1-2; Dt 76, Kt 51; Dt 91-2, Kt 76; Dt 15, Kt 76; Dt 15, Kt 76; Dt 76, Kt 51; Dt 76, Kt 52-1-2; Dt 91, Kt 76; Dt 76, Kt 91; Dt 68, Kt 19.

Entries on the accounts of accounting transactions for the import of goods into the country, posting of goods and settlements with the budget: Dt 15, Kt 60; Room 19, Room 76; Dt 68, Kt 19; Dt 15, Kt 68; Dt 15, Kt 76; Room 68. Room 51; Dt 91, Kt 76; Dt 10, Kt 15; Dt 68, Kt 19; Dt 51, Kt 55-3.

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