Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in on-line commerce. It has been found that incomes, outcomes and financial results being reflected in accounts are not distributed according to commercial activity areas. It leads to shortage of information and complicates the process of planning, analysis, control and rational managerial decisions making. For the purpose of solving this problem the authors have proposed the system of subaccounts (analytical accounts) for incomes, outcomes and financial results accounting allowing for companies' commercial activity areas. Digital data to be stored in the subaccounts recommended are to build additional information on such incomes and outcomes structure and volume, their impact on company activity financial results. List of typical items of outcome, term of the business entity activity in on-line commerce has been made. Order of reflecting operations on financial results formation in accounting has been proposed within on-line and off-line frames. According to the authors, the above proposals will enhance efficiency of information provision for internal and external users and simplify planning, analysis, control and optimal managerial decisions procedure.