دورية أكاديمية
Improvement of electronic money accounting at Ukrainian enterprises
| العنوان: | Improvement of electronic money accounting at Ukrainian enterprises |
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| المؤلفون: | N. Kurhan, V. Aksyuta |
| المصدر: | Ekonomìka Harčovoï Promislovostì, Vol 13, Iss 2 (2021) |
| بيانات النشر: | Odesa National University of Technology, 2021. |
| سنة النشر: | 2021 |
| المجموعة: | LCC:Nutrition. Foods and food supply |
| مصطلحات موضوعية: | electronic money (e-money), digital money, fiat money, central bank, electronic payment systems, online wallet, internet commerce, electronic money accounting, e-currency, Nutrition. Foods and food supply, TX341-641 |
| الوصف: | The popularity of electronic money payments is growing in the modern conditions of digitalization of business processes. The Ukrainian e-money market is at the stage of formation and state settlement. Therefore, it is advisable to clarify the essence of electronic money for accounting purposes, as well as to develop methodological recommendations for their accounting by Ukraine’s enterprises. The authors proposed a refined definition of the concept of «electronic money» as an object of accounting, which outlines a lot of emoney legalized in Ukraine. Accordingly, the classification of electronic money for accounting needs has been improved. Electronic payment systems, which have emitted e-money and are represented on the territory of Ukraine, were classified into nine groups. The methodological support for the accounting of transactions with electronic money in the company (as a user and trader) has been improved: additional accounts to synthetic account 33 «Other money» and a fragment of the working plan of accounts has been developed taking into account the types of e-money. Results of scientific research are of practical interest for companies that make settlements with e- money. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Ukrainian |
| تدمد: | 2411-4111 2312-847X |
| العلاقة: | https://journals.onaft.edu.ua/index.php/fie/article/view/2041Test; https://doaj.org/toc/2411-4111Test; https://doaj.org/toc/2312-847XTest |
| DOI: | 10.15673/fie.v13i2.2041 |
| الوصول الحر: | https://doaj.org/article/a7e399c302b24b64ab5f6325f6a51e29Test |
| رقم الانضمام: | edsdoj.7e399c302b24b64ab5f6325f6a51e29 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 24114111 2312847X |
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| DOI: | 10.15673/fie.v13i2.2041 |