Sakharov P. Accounting and internal control of calculations by electronic cash

Object - process of the formation of accounting information resources and internal control electronic money payments; purpose - a rounding theoretical and methodological fundamentals and developing practical recommendations for improving accounting and internal control electronic money payments (in example of, commercial and industrial enterprises); methods - general and specific; results - theoretical justification and development of scientific and practical recommendations for improvement of accounting and internal control electronic money payments of commercial and industrial enterprises; Novelty - methodological fundamentals of mapping loyalty program commercial enterprises and manufacturing companies bonuses in the accounting using; component structure of the accounting information system commercial and industrial enterprises in the part calculations documenting in the systems of electronic money; analytical toolkit for funds reserving for implementation of customers bonuses through formation of bonuses, reserve expressed in electronic money; classification system of electronic money; conceptual and terminological apparatus of accounting through the "electronic money" definition; methodological approaches and organizational aspects of the budgeting by the process approach (ABB-budgeting); the system of internal control payments of commercial and industrial enterprises; degree of implementation - commercial and industrial enterprises, institutions of higher education; area - commerce and production.