Roman Lipskyi

Poltava State Agrarian Academy · Department of Accounting and Finance

Banks and financial institutions partner with electronic money networking processors to issue their customers branded network cards that facilitate these electronic transactions from bank accounts to merchants. Electronic money is also easily transacted through e-commerce, letting consumers conveniently shop for goods and services online. Although...

В сучасному світі існує єдина, майже досконала, методологічна основа ведення обліку, яка ґрунтується на використанні подвійного запису, веденні рахунків обліку та складанні балансу. В різних країнах, на різних континентах в цій системі є свої особливості, недоліки та облікова культура, яка сформувалася під впливом наукових шкіл, історичних передумо...

The organizational model of benchmarking of systems of management accounting of lean production is formed and the content of its successive stages is described: internal study and preliminary analysis of competitors, implementation of a long-term benchmarking program, selection of contractors for benchmarking, identification of benchmarking partner...

When optimizing tax calculations, accounting procedures need to be reformed, which is aimed at improving the organizational and methodological tools that contribute to the effectiveness of determining the methods of forming indicators for determining the tax base. To this end, the concept of accounting policy for accounting and taxation was clarifi...

The article investigated the essence and accounting reflection of the use of electronic money as a means of payment without the use of bank accounts. Electronic money is convenient because there is no intermediary, which can be accessed only in certain working hours. With an electronic purse, a 24-hour settlement center becomes available to everyon...

Electronic money is used for transactions on a global basis. While it may be exchanged for fiat currency (which, incidentally, distinguishes it from cryptocurrencies), electronic money is most commonly utilized through electronic banking systems and monitored through electronic processing. Because a mere fraction of the currency is utilized in phys...