ORGANIZATIONAL AND ACCOUNTING ASPECTS OF SETTLEMENTS IN THE INTERNET TRADE

Abstract

The article explores the features of forms and methods of settlements between participants in the processes of buying and selling over the Internet and the procedure for their accounting. The study employs general scientific methods of analysis, synthesis, and structural-logical generalization, as well as statistical research methods. The essence of the concepts of electronic commerce and Internet trade is clarified. The subject area of the study is determined as the economic activity of subjects in the field of electronic buying and selling of goods and services conducted through the Internet. The current practice of organizing settlements in Internet trade based on identified models of subject interaction B2B, B2G, B2C is examined. The main formats of non-cash settlements are summarized, including remote banking services, acquiring systems, and electronic payments through self-service kiosks. The features of cash settlements and their application in Internet trade are established, and the sum limitations and options for their implementation through payment directly in the seller's office or during courier delivery are determined. The sphere of application of settlements with electronic money, the dynamics of operations with them, and their reasons are investigated. It is emphasized that as of the date of writing the article, the status of cryptocurrency in Ukraine is not officially recognized, so it is not a legal means of payment. Methods of non-cash settlements that legislatively fall under the definition of settlement operations and require the use of settlement operation recorders are highlighted. It is clarified that the procedure for accounting for settlement operations in Internet trade depends on the form of their implementation and the payment method, and corresponding correspondence of accounts is proposed. It is determined that for individuals - subjects of entrepreneurial activity, there are no requirements for keeping accounting records. It is generalized that the existing regulatory framework in Ukraine does not restrict the rights and possibilities of subjects of Internet trade regarding the implementation and choice of forms and methods of settlements, and the prospects of the industry contribute to the further development of payment services and e-commerce.