ACCOUNTING FOR THE SALE OF GOODS AT E-COMMERCE ENTERPRISES

The article is devoted to analize of the procedure for accounting for the sale of goods, including their payment and delivery, at the stage of an active increase in the number of e-commerce enterprises, whose activities are being actualized in the context of digitalization of the economic space and the economy as a whole. It is determined that e-commerce is a modern vector of business development based on the active use of information, communication and digital technologies; the role of innovative tools in trade continues to grow under the influence of global digital transformations, pressure from quarantine and military restrictions. Such trends necessitate an improvement in the accounting procedures; the author proves that the priority task is to take into account various aspects of settlement transactions, since their accounting today remains insufficiently finalized at the legislative level, is controversial, and causes problems in trade relations between a business entity and a consumer. Comparison, methods of abstraction and analysis (to compare various aspects of the implementation of accounting for settlement transactions that depend on the procedure for organizing online commerce and delivery of goods, analysis of the practice and legal framework of e-commerce and its accounting in Ukraine), generalization (to draw conclusions, theoretical and practical generalizations about the role and importance of perfecting the accounting for settlement transactions in the structure of online commerce) are the research methods which were used in the article. In this science paper the essence of the essence of e-commerce enterprises on the basis of the Law of Ukraine «On E-Commerce», as well as the views of modern scholars, types of e-commerce implementation and approaches to interaction with consumers, including payment and delivery methods were determined. Moreover, the authors analyzed the procedure for accounting for settlement transactions typical for the e-commerce sector, the specifics of using payment transaction recorders, and the importance of improving accounting processes in the studied area of economic activity.