Krutova A. Methodology and Organization of Accounting in E-commerce Environment

The of thesis offers a comprehensive organizational and legal description of e-commerce. It of looks into the history, the concept and the kinds of e - commerce, the types of social relationships that form when people use the Internet, as well as the impact of informatization of socio - economic relationships on the accounting methodology. Methodology of e-commerce economic efficiency estimation and structures of the management information resources are worked out and implemented. Introduction to accounting scientific terminology of a new economic category of "intangible goods" is substantiated. The methodological foundations for the intangible goods estimation and inventory are worked out. The offered system of the e - commerce businesses' operations registration have for the primary objective measurement of the efficiency of the capital use. The interpretation of essence of the duality principle in the accounting, which meets the requirements of the dynamic accounting model construction, is given. A new classification of documents is worked out. The author gives her own definition of an electronic document as an electronic stream, data carrier, electronic notice and proof. The priority lines of legal regulation of electronic operations in of Ukraine are outlined in view of the global experience.