Облік і контроль операцій з акредитивами в системі міжнародних розрахунків суб’єктів господарювання

Романенко, Світлана Вікторівна; Romanenko, S.V.

Облік і контроль операцій з акредитивами в системі міжнародних розрахунків суб’єктів господарювання

Романенко, Світлана Вікторівна; Romanenko, S.V.

URI: http://eztuir.ztu.edu.ua/123456789/7400

Date: 2018

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2018. Робота присвячена обґрунтуванню теоретичних положень та розробці практичних рекомендацій з удосконалення організації та методики бухгалтерського обліку та контролю операцій з акредитивами в системі міжнародних розрахунків. Конкретизовано елементи системи міжнародних розрахунків підприємства та місце акредитивної форми розрахунків у ній. Визначено особливості валютного контролю міжнародних розрахунків та описано його вплив на організаційні особливості облікового відображення таких операцій. Уточнено зміст та послідовність етапів процесу бухгалтерського обліку, обґрунтовано їх вплив на міжнародні розрахунки; узагальнено класифікацію акредитивів. Запропоновано напрями удосконалення облікового відображення операцій з акредитивами в системі міжнародних розрахунків. Розроблено електронну управлінську звітність за операціями з акредитивами. Описано організацію контролю операцій з акредитивами в частині внутрішнього аудиту. Розроблено методичне забезпечення контролю операцій з акредитивами в частині внутрішнього аудиту.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences, speciality 08.00.09 – Accounting, Analysis and Auditing (by types of economic activity). – Zhytomyr State Technological University, Ministry of Education and Science of Ukraine, Zhytomyr, 2018. The paper is devoted to the substantiation of theoretical principles as well as to the development of practical recommendations for improving the organization and methodology of accounting for and control of transactions with letters of credit in the system of international settlements. The object of the study is transactions with letters of credit as a form of international settlements of business entities in the system of accounting and control. The subject of the study is a set of theoretical, organizational and methodological principles of accounting and control of transactions with letters of credit. The elements of the system of international settlements of the enterprise as well as the place of the letter of credit in it with the disclosure of its features as an object of accounting (definition by form, location, own cost, targeting, causality, value of the object) have been specified. This allowed to systematize all elements into a single system, which will facilitate the structuring of the interaction of the enterprise with the subjects of the external environment. The result of the functioning of this mechanism is the inflow of the resources as well as information required for the organization of the process of settlements in accordance with the system of priority of the enterprise’s interests, minimization of expenses for the use of forms of international settlements. With the aim of improving the accounting reflection of transactions with international letters of credit, the principles of the organization of cashless settlements using letters of credit as well as peculiarities of foreign exchange control of international settlements (terms of settlements for export and import operations, compulsory sale of currency revenues, establishment of custom's duty), and its impact on the organization of accounting reflection of such transactions have been defined. The content and sequence of stages of the accounting process have been specified, their influence on international settlements has been substantiated. The classification of letters of credit has been generalized (by features: form; presence of currency coverage; possibility of change; additional obligations of another bank; availability of other beneficiaries; type of foreign economic activity of entities). The presented statements contribute to the improvement of the accounting reflection of transactions with letters of credit in the system of international settlements in the direction of optimizing information support regarding the costs incurred in their use, monitoring the conditions for their attraction and timely fulfillment of obligations. The necessity of development of a policy management which would integrate into itself directions of realization of settlement, accounting, contractual, tax, dividend and other policies carried out at the enterprise has been proved. Due to the components (organizational, technical and methodical), the relationship between the payment and accounting policies of the enterprise in the part of international settlements in the form of a letter of credit has been shown as well as the composition of the accounting policy elements has been determined. The expediency of using sub-accounts has been substantiated: 1) for shipped but not reflected inventories – 287 «Goods in transit», 200 «Inventories in transit»; 2) for transaction with an irrevocable letter of credit – 370 «Settlements on irrevocable letter of credit»; 3) to reflect the bank notice of payment in condition when the funds are deposited with the issuing bank – 331 «Cash documents in national currency» and 332 «Cash documents in foreign currency». Suggestions concerning the organization of analytical accounting for transactions with electronic and transferable letters of credit have been made by following directions: 1) the name of the beneficiary, 2) terms of execution, 3) independent inspection (only for the last type). The procedure of accounting reflection of execution of letters of credit by negotiation has been suggested in the part of generalization of basic transactions on assignment of the right of payment claim and expenses incurred by the beneficiary during this transaction. The organization of the system of electronic management reporting concerning the transactions with letters of credit by stages (organizational, methodical, control and adaptive) has been disclosed. The forms of electronic management reporting have been developed. The use of the suggested reporting forms in practice ensures control over the settlement process as well as obtains information on the effectiveness of the selection of settlement forms in the course of cooperation with foreign counterparties. Identification and analysis of potential risks for the importer and exporter allowed to define risk areas for the international settlements with letters of credit, namely the risks associated with the use of electronic letters of credit; related to the use of an uncovered letters of credit; related to counterparties or banks in low tax jurisdictions; reflection of transactions with letters of credit in accounting. Defined risk groups most fully cover internal and external risks associated with the use of settlements with letters of credit in foreign economic activity of enterprises. In accordance with the formed risk map of letters of credit, a list of internal audit tasks for each type of risk has been suggested as well as a sequence of audit has been developed that allows all stages of the internal audit to be covered and to ensure its effectiveness. The developed sequence of the audit is adaptive and can be applied at enterprises of different sizes and different types of activities. For the purpose of collecting audit information about probable risks of letters of credit settlements, forms of questionnaires have been suggested in which auditors record information about detected deviations and violations with the disclosure of information in the following sections: a question to the responsible people (people which have such information), the score assessment of the received answer. The components of the internal auditor’ report have been suggested, which allows providing high-quality presentation of information about the results of risk assessment of settlements with letters of credit.

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