PRIMARY CARRIERS OF ACCOUNTING INFORMATION FOR TRANSPORT AND FORWARDING ACTIVITIES

Abstract

One of the key elements of the accounting organization in the field of freight forwarding activities is the primary carriers of accounting information, which record the facts of business transactions and ensure the formation of reliable data for accounting and managerial accounting. The quality and completeness of primary documents in freight forwarding activities are of particular importance, as they confirm the relationship between the forwarder, carrier and client, serve as the basis for calculations, substantiation of costs and revenues as well as serve as an evidentiary base in the event of commercial disputes. The features of primary accounting information carriers at enterprises that provide freight forwarding services are studied. The essential functions of primary documents at enterprises that provide freight forwarding activities as well as the characteristics of freight forwarding activities are determined. The features of primary accounting information carriers at enterprises that provide freight forwarding services are characterized. The mandatory details of primary documents in accordance with current legislation are substantiated. The improvement of the details of primary accounting information carriers at enterprises that provide freight forwarding activities is considered. It is proposed to improve the details of primary carriers in freight forwarding activities in three areas: technical, logistical and financial-analytical. The specifics of freight forwarding activities that affect the use of primary documents are characterized. It is determined that the regulation of the use of primary accounting information carriers is implemented by both national legislation and international regulatory legal acts. It was concluded that the improvement of primary carriers of accounting information in freight forwarding activities should be implemented in the areas of standardization, digitalization, automation, increased control and ensuring legal significance. It is proven that the improvement of primary documents in freight forwarding activities will also affect the better organization of accounting at the enterprise.