Electronic settlements in the enterprise and their accounting and information support
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Abstract
The aim of the study was to analyze the prospects for further improvement of electronic settlements, digitalization of non-cash payments in business in the international and Ukrainian markets of payment services, information and accounting support of electronic settlements and development of proposals for their improvement. The study used the historical method to periodize the development of electronic computer technology in the field of electronic settlements and electronic settlements; comparative analysis - to establish the degree of digitalization of non-cash payments in Ukraine, other countries and continents; method of scientific abstraction, statistical and logical methods - for generalization and registration of electronic calculations, their documentation and display in the accounting and information system of the enterprise. As a result of research, the definition of electronic settlements was clarified and it was proposed to introduce the concept of "electronic settlements" in accounting terminology. The genesis of the introduction and development of electronic settlements between business partners is studied. Possible formats of electronic settlements between market participants are substantiated. Options for e-commerce and settlements in the form of separate blocks are presented, each of which differs in a special way of making electronic settlements and registration of transactions in the accounting system. The use of unified forms of standard documents is proposed, which would serve as a legal basis for making entries in the system of accounting and reporting. The practical implementation of these recommendations will allow businesses to choose a profitable option for electronic settlements and display electronic settlements in the accounting and reporting system. Further research requires a procedure for documentary or undocumented confirmation of electronic settlements and electronic settlements.
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