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Documenting of electronic payment operations
Abstract
Theoretical bases and normative regulation of the systems of documenting of electronic payment operations have been investigated. The advantages of electronic document for commercial and industrial enterprises are defined. The analysis of software products quality as a result of automated flow of documents has been carried out. With the purpose of automation of documenting electronic payment operations a software module "IC: Flow of Documents" has been proposed to use. It has been worked out the model integration module "1C: Flow of Documents" in the information system of commercial and industrial enterprises. The basic provisions that should be provided for in the accounting policies of trade and production enterprises, which are used for calculations of electronic money are determined. The list of source documents for electronic payment operations has been given in the paper. The features of the contractual relationship between trade and manufacturing company and the bank that defines the conditions of the use of electronic money are offered. The main stages of the preparation, negotiation and execution of contracts "On providing services for operations with electronic money" are determined.
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References
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Science Works Journal "Ekonomichnyy analiz"
ISSN 1993-0259 (Print) ISSN 2219-4649 (Online) DOI: 10.35774/econa
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