ACCOUNTING MODELS SPECIFIC TO THE INDEPENDENT EXPORT OF GOODS WITH SIGHT COLLECTION

Based on the role of foreign trade in a country`s development and given the importance that economic information has in providing the data necessary for decision making and the accurate reflection of the entities` financial situation and the results of the economic and financial activity, in this paper we intend to address the accounting models specific to the independent export of goods with sight collection, so that the relevant conclusions drawn may provide entities with accounting information to be easily used in establishing indicators required for the process of economic and financial analysis of the business carried out.