Organization of foreign barter transactions
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In the conduct of companies barter transactions through foreign trade organizations (associations), the last monitor compliance with treaties and contracts, as well as the movement of export and import goods. For this specialized firms organized operational accounting traffic tova-
ditch, shipped for export and set of imports. The basis for the operative treatment of goods are properly completed pro forma invoice with the attached relevant shipping documents. For goods shipped under the terms of barter transactions for exports, pro forma invoice received in foreign trade organization (association) of the enterprise. For import goods received as a result of a barter transaction, pro forma invoice written out most foreign organization (association) in a general manner on the basis of invoices and shipping documents of foreign participants of the operation and
relevant documents of the Soviet transport organizations. The entries in the accounting system, reflecting the movement of export and import of goods, foreign trade organization (association) are not produced.
Calculations with the companies on the amount of commission fees for services provided for the implementation of barter transactions are recorded in the accounting of foreign economic organizations (associations) in the general procedure.
If the terms of a barter transaction exports through a foreign trade organization (association), and imports of goods - in other foreign trade organization (association), the movement of currency associated with this operation (the flow of funds for the exported goods, the translation of foreign organizations of the importing goods, payment of their foreign supplier of imported goods), is reflected in the accounts of both of these organizations (associations) in the accounts of funds and accounts in the general procedure.