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Analysis Of Exports Of Goods On Trade Credit Consignment From An Accounting Perspective

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  • PALIU-POPA LUCIA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU)

Abstract

With the continuing diversification of international transactions, foreign trade companies (FTCs) are constantly preoccupied with using those ways allowing them to obtain higher results, even if, in case of complex exports of high volume and complexity, the lack of financial resources of foreign buyers leads to crediting of supply, either by the producing entities for export on consignment, or by FTC, for the export made on its own. In this context, always taking into account the specificities of the various forms of conducting the exports of goods, which, as we found in the research conducted, influence the accounting procedures, the target of achieving a critical study on accounting and taxation of the supplies of goods outside the Community area, aiming at identifying those forms and modalities that have a positive impact on the return of a FTC and on the statement of assets and cash flows, determined us to translate the entire research into accounting and tax analysis containing relevant conclusions for the proposed objective and purpose. Thus the management decisions of FTCs may be directed to those forms to carry out foreign trade transactions that, after analysis, are deemed to be the best. Keywords: export on consignment, accounting techniques, commercial lending, value added tax

Suggested Citation

  • Paliu-Popa Lucia, 2013. "Analysis Of Exports Of Goods On Trade Credit Consignment From An Accounting Perspective," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 101-104, December.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:6:p:101-104
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    References listed on IDEAS

    as
    1. PALIU - POPA Lucia, 2012. "Accounting Models Specific To The Independent Export Of Goods With Sight Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 506-513.
    2. Black, Geoff, 2004. "Applied Financial Accounting and Reporting," OUP Catalogue, Oxford University Press, number 9780199264711.
    3. Paliu - Popa Lucia & Ecobici Nicolae, 2012. "Accounting Procedures Specific To Export Of Goods On Its Own Behalf With Short-Term Commercial Lending," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 202-208, December.
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