PAYMENT TRANSACTIONS AT THE E-COMMERCE ENTERPRISES: ACCOUNTING ASPECT

Abstract

Peculiarities of settlements carried out in the course of realization of economic activity by e-commerce enterprises have been investigated in the article.

It has been defined that although e-commerce in Ukraine lags behind world-wide trends, there is a noticeable positive tendency to increase sales by such enterprises.

The research aims to identify problem aspects of accounting reflection of online stores’ settlement transactions. Within this study peculiarities of accounting for business transactions related to payment of goods in online stores in the following ways: payment in cash; payment by bank transfer; payment by postal transfer; payment on delivery; payment using e-money have been identified.

Each of mentioned cases has its own peculiarities with regard to the registration of the primary documentation, the date of funds receipt, the date of the ownership transfer of the goods.

The advantages as well as disadvantages of using electronic money while paying for goods in online stores have been considered.

The complexity of the situation connected with the circulation of electronic money in Ukraine has been analyzed, which is the imperfection of procedures for registration the rules of electronic money systems by the National Bank .

This is objectively evidenced by the presence of typical systemic problems of electronic payments that the market participants face, as well as of the ratio between the number of officially registered participants in the market of electronic money and other participants in the electronic money market.

In the course of transactions with the use of electronic payment facilities in the field of e-commerce and remote-service systems, it is allowed to create an electronic document form for the transaction using an electronic payment instrument due the condition that it is delivered to its user. It has been defined that documents on transactions using electronic payment instruments have the status of an original document and can be used to resolve disputed issues. The result of the study is the establishment of limiting factors in conducting settlements in the indicated ways and the directions of their leveling have been determined in order to stimulate the development of e-commerce in Ukraine.