Research of problem aspects in the accounting of settlements with the internet shop buyers

The object of research is the settlements with online store buyers. One of the most problematic places is the issue of accounting and analysis of e-commerce currency settlements, as this issue remains beyond scientific research. This leads to real problems in practice in the corresponding subsystems of the enterprise management system. The normative and legal base of the Ukrainian legislation concerning the settlement of purchases with the Internet store is analyzed. The correspondence of accounting accounts of settlements with buyers in terms of cash and electronic money is investigated. During the settlement by electronic money, such payment systems as WebMoney, RUpay are considered. In the course of the research, the method of scientific generalization (when summing up the results of this study), grouping and system analysis – to determine the essence of payments with online store buyers) are used. During the study, it is found that despite the rapid growth of trade through the Internet, this area remains unregulated at the legislative level. Legislation does not provide for a separate normative document that could regulate trade through an online store, that is, it is regulated by the same documents as other types of trade. And the reflection in the accounting transactions of settlements with buyers should be carried out depending on the methods of delivery and type of payments. At the same time, settlements by electronic money are complicated by the fact that in order to determine the tax base of the amount of received income, they must be confirmed by statements from the bank, that is, these settlements should be carried out with the help of a bank. The practical value of the research results is that they can be used in the future when making managerial decisions by the management of the company and developing measures to increase the settlement discipline between suppliers and buyers of the online store. This research topic today is very relevant, because the legislation of Ukraine does not define a regulatory document that could establish trade through the online store. Thus, there is a need to improve state regulation of trade through the global Internet.