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The accounting of operations with foreign currency on currency accounts

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Pages: 
79-83
UDC Code: 
657.1.012:339.72
Authors: 
Mironenko V Candidate of Economic Sciences  (tmguu@mail.ru)
Zelenov V Candidate of Economic Sciences  (tmguu@mail.ru)

The arguments justifying need of the accounting of operations with foreign currency on the currency accounts arising in connection with development of international relations of Russia are provided. The modern interpretation of accounting records on the accounts concerning the facts of economic activity linked with purchase of currency, calculations with contractors on the international scene, the accounting of an exchange difference is given.

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