Cash payments in e-shop: documentation and accounting
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 4, Issue 76
Abstract
The subject of the article is cash transactions at e-stores. The aim of the study is identification of particularities of documentation and accounting cash payments at online stored in Ukraine. Methodology of research. Methods of systematization and generalization have been used in the article concerning legislation regulated cash transactions in Ukraine. Special accounting methodology have been used for determining the correspondence of accounts. Findings. This article summarizes the types of business situations that may arise in the implementation of online stores when the buyer wishes to pay the purchased product or service in cash. Depending on how you pay cash there are features documentation and reflection on accounts specified business transactions. Practical value. List of cases, which are not mentioned in current laws concerning cash payments at e-shops have been discovered.
Authors and Affiliations
Viktoriya Kulyk
Keywords
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