Electronic settlements in the enterprise and their accounting and information support

Main Article Content

Yaroslav Krupka
Iryna Nazarova
Nataliia Pravdiuk
Liubov Myskiv
Nataliia Yevdokymova
صندلی اداری


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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Integration System of Education, Science and Production
Author Biographies

Yaroslav Krupka, West Ukranian National University

Dr.Sc. in Economics, Professor, Department of Accounting and Taxation. His continuous experience exceeds fifty years. Since 1971 worked as Auditor, Chief Accountant at a building company. Teaches courses: Theories and Concepts of Accounting; Financial Accounting; Accounting, Taxation and Legal Regulation of Investment and Innovation Activities. Research interests: accounting of investment activities, analysis of investment attractiveness, and capital of enterprises.

Iryna Nazarova, West Ukrainian National University

Ph.D. in Economics, Associate Professor. Her continuous experience exceeds twenty-six years. Teaches courses: Automation of Accounting Processes, Automation of the Formation and Submission of Reports, Accounting of International Transactions, International Standards of Accounting and Reporting, Analysis of Risk-oriented Operations, etc. Research interests: Reorganization of enterprises, Automation of Accounting, Electronic documents, Reporting, Taxation. 

Nataliia Pravdiuk , Vinnytsia National Agrarian University

Doctor of Economic Sciences, Professor, Head of the Department of Accounting, Faculty of Accounting and Auditing. Her continuous experience exceeds 40 years, of which more than 33 years is scientific and pedagogical experience. In 1988 she started working as a lecturer at the Department of Accounting at the Vinnytsia branch of the Ukrainian Agricultural Academy. Teaches courses: Accounting, Organization of accounting, Accounting management system. Research interests: Accounting, Accounting and Analytical management, Organization of Accounting.

Liubov Myskiv, National University of Life and Environmental Sciences of Ukraine

Ph.D. in Economics, Associate Professor of the Accounting and Taxation Department, National University of Life and Environmental Sciences of Ukraine. She teaches disciplines taught: “Accounting”, “Accounting in public sector institutions”. Scientific interests: problems of Accounting and Control of the formation and use of enterprise profits; Accounting for payments to employees in Public Sector institutions; modern aspects of Accounting in Enterprise Management. ResearcherID H-7793-2018. 

Nataliia Yevdokymova, Vinnytsia Humanitarian and Pedagogical College

Ph.D. in Economics, Financial and Economic Disciplines Department. She teaches the following disciplines: Banking, the Tax system, Accounting. Has some practical experience of working at banking institutions. Scientific interests: the tendency in the development of credit and deposit markets, the price formation at the market of credit resources, monetary and fiscal policy, economic-mathematical modelling, a financial decentralization, management (internal) accounting, a small business. 


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