Editura Universitara Foreign Trade Accounting

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Publisher: Universitară

Author: Doina Maria Tilea, Dragos Laurentiu Zaharia, Elena Valentina Dumitru

ISBN: 978-606-28-0139-7

DOI: 10.5682/9786062801397

Publisher year: 2014

Edition: I

Pages: 158

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Through its content, the work "Foreign Trade Accounting" makes a foray into the issue of foreign trade, from ancient times to the present day, emphasizing the role of catalyst for international economic exchanges, in terms of growth and prosperity.
This paper highlights the legal nature of economic entities, the subject of foreign trade activity, with their economic nature, manifested by the discussion of the methods and payment instruments used in foreign trade.
In the alternative, the paper addresses issues related to foreign trade accounting, both from the perspective of export and from the perspective of import, emphasizing formal aspects in pricing, the stages of contracts between economic agents, foreign trade players, ways of financing foreign trade activity.
Another important aspect of the paper is the part of applications with applicative character, having an edifying role for the student, both in terms of understanding the theoretical content of the paper, and in terms of diversity of hypothetical situations treated, as an example and in the same time of sorting the situations considered relevant and edifying for the reader.
By the way of approaching the content of foreign trade accounting, research methodology, accuracy, rigor and comprehensive nature of foreign trade issues, the work "Foreign Trade Accounting" is required in specialized works, becoming a basic tool for students and specialists in the field of accounting.
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DOINA MARIA TILEA
DRAGOS LAURENTIU ZAHARIA 
ELENA VALENTINA DUMITRU

PREFACE / 11

CHAPTER I. BASICS OF ACCOUNTING IN FOREIGN TRADE / 12
1.1. The concept and forms of foreign trade / 12
1.1.1. Foreign trade / 13
1.1.2. Economic cooperation activity and international technical-scientific cooperation / 13
1.2. Economic-financial features of the foreign trade activity / 14
1.2.1. Peculiarities of the foreign trade activity / 15
1.2.2. Types of foreign trade units and incidents on the applicable accounting system / 17
1.3. Organization and management of foreign trade activity / 20
1.3.1. Direct mode / 20
1.3.2. Indirect mode / 21
1.3.3. General accounting principles / 22

CHAPTER II INTERNATIONAL MEANS AND INSTRUMENTS OF PAYMENT / 26
2.1. International means of payment / 26
2.1.1. National currencies / 26
2.1.2. Currencies / 26
2.1.3. International currencies / 29
2.2. International payment instruments / 33
2.2.1. Change / 35
2.2.2. Check / 38
2.2.3. Promissory note / 40
2.2.4. Bank book (card) / 41

CHAPTER III INTERNATIONAL METHODS OF PAYMENT / 44
3.1. Documentary letter of credit / 45
3.1.1. The definition of the documentary letter of credit and the main stages in its development / 45
3.1.2. Types of documentary letters of credit / 47
3.2. Documentary collection / 50
3.2.1. The advantages of documentary collection / 51
3.2.2. Types of collection / 52
3.2.3. Disadvantages / 52
3.3. Payment order / 53
3.4. Commercial letter of credit / 54

CHAPTER IV. METHODS OF FINANCING IN FOREIGN TRADE / 56
4.1. Short - term financing methods / 56
4.2. Medium and long term financing modalities / 57

CHAPTER V. ACCOUNTING FOR EXPORTS OF GOODS / 59
5.1. Accounting for export of goods on own account / 59
5.1.1. Characteristics of the export of goods on own account and their influence on accounting / 59
5.1.2. Accounting for the export of goods on own account with cash on delivery / 65
5.1.3. Accounting for the export of goods on own account with commercial credit / 73
5.2. Accounting for the export of goods in commission / 79
5.2.1. Characteristics of the export of goods in commission and their influence on accounting / 79
5.2.2. Accounting for the export of goods in commission with cash on delivery / 81
5.2.3. Accounting for the export of goods on commission on commercial credit / 81

CHAPTER VI. GOODS IMPORT ACCOUNTING / 84
6.1. Accounting for the import of goods on own account / 84
6.1.1. Accounting for the import of goods on own account with cash on delivery / 95
6.1.2. Accounting for the import of goods on own account on commercial credit / 101
6.2. Accounting for the import of goods in commission / 116
6.2.1. Accounting for the import of goods in commission with sight collection / 121
6.2.2. Accounting for the import of goods in commission on commercial credit / 122

CHAPTER VII. ACCOUNTING FOR COMBINED OPERATIONS AND FOREIGN TRADE COMPLEXES / 123
7.1. Accounting for combined foreign trade operations / 123
7.1.1. Accounting for the re - export of goods / 125
7.2. Re-export and swap operations / 132
7.2.1. The re - export mechanism / 133
7.2.2. Re-export with processing - lohn processing / 134
7.2.3. Commodity swap operation / 136
7.2.4. Accounting for switch operations / 136
7.2.5. Accounting for counterparty operations / 140

BIBLIOGRAPHY / 155

Through its content, the work "Foreign Trade Accounting" makes a foray into the issue of foreign trade, from ancient times to the present day, emphasizing the role of catalyst for international economic exchanges, in terms of growth and prosperity.
This paper highlights the legal nature of economic entities, the subject of foreign trade activity, with their economic nature, manifested by the discussion of the methods and payment instruments used in foreign trade.
In the alternative, the paper addresses issues related to foreign trade accounting, both from the perspective of export and from the perspective of import, emphasizing formal aspects in pricing, the stages of contracts between economic agents, foreign trade players, ways of financing foreign trade activity.
Another important aspect of the paper is the part of applications with applicative character, having an edifying role for the student, both in terms of understanding the theoretical content of the paper, and in terms of diversity of hypothetical situations treated, as an example and in the same time of sorting the situations considered relevant and edifying for the reader.
By the way of approaching the content of foreign trade accounting, research methodology, accuracy, rigor and comprehensive nature of foreign trade issues, the work "Foreign Trade Accounting" is required in specialized works, becoming a basic tool for students and specialists in the field of accounting.

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