Abstract:

In the article the components of foreign economic activity as objects of accounting and management, and analysis of current legislation and scientific literature that allowed classification form shapes and types of foreign economic activities that contribute to the planning process in the enterprise, as well as building an effective system of management and accounting, economic analysis and internal control. As part of the classification described basic forms, types of foreign trade, especially their implementation and legal regulation. On the basis of basic forms and types of foreign trade, set a number of problems conceptual-categorical apparatus applicable law. A nine treatments categories–operations of foreign economic activity of fixing specific legal acts. Operations of foreign economic activity (import transactions, export transactions, international transactions, securities, credit and foreign payment transactions, foreign rental operations, international leasing, foreign exchange transactions, foreign investments and operations associated with the joint activity) identified as about objects accounting in foreign trade and is divided according to types of business entities (operating, financial and investment).

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