Semenets A. Accounting for and control of electronic money: organization and methodology

The thesis is devoted to theoretical grounding of provisions and developing practical suggestions to improve accounting for and control of electronic money. The conceptual apparatus has been substantiated and the place of electronic money in the economic categories has been specified as well as economic essence of the concepts of "money", "electronic money", "digital money", "cashless money transfer" has been identified and specified in the paper. Classification approach has been formed for accounting of electronic money. An integrated approach to the methods of accounting reflection of transactions of electronic money has been formed. The integrated approach to the methods of accounting reflection of transactions of electronic money by user, merchant, distributor, and settlement agent has been developed. Forms of primary documents and a system of analytical accounts for reflecting electronic money in accounting have been developed. The necessity of changes in reporting in the part of reflecting information about electronic money has been grounded. Recommendations for improving the organization and methods of control and audit of electronic money transactions have been developed.