METHODICAL ASPECTS OF EXPORT OPERATIONS ACCOUNTING
Most Russian enterprises are involved in foreign economic activity, a significant part of which is the export of goods and services. Accounting for export transactions is one of the most difficult areas of accounting. The article discusses the concept of foreign economic activity. The advantages of Russian enterprises engaged in foreign economic activity in comparison with enterprises operating only in the domestic market are revealed. Characterized the subject of export operations. Characterized the main documents necessary for export operations. The main factors affecting the organization of accounting for export operations are identified. The features of accounting and tax accounting of export operations are revealed.