This thesis is designed as a comprehensive view of trading on foreign markets. It contains the fields of specifics and practices of the international trade, which the firms in this situation are forced to deal with. The work is focused not only on accounting procedures, even if they include a proportion of mainly practices, but also takes in the areas of taxation and exchange policy. In the practical part I gradually focused on various activities that the company deals with; not only in accounting, but also in the field of exchange and taxation policies or e.g. the obligations on public authorities.