Non-cash payments in modern economic conditions
https://doi.org/10.53315/2949-1177-2023-2-3-82-89
Abstract
The problems of accounting for non-cash payments are of interest to an increasing number of specialists in the field of accounting. The development of a market economy, the emergence of new forms of payment, and the expansion of the range of payment instruments used explains the need to improve the existing regulatory framework and bring it closer to international practice. The article discusses the features of organizing settlements with counterparties, analyzes the practice of using settlements under a letter of credit, identifies current problems in this area, and identifies the main directions for the development of settlements with counterparties in the context of improving modern forms of settlements. In addition, problems of accounting and internal control of modern forms of non-cash payments, including transactions with digital financial assets, have been identified, the goals of accounting and control of non-cash payments have been identified, and the risks of transactions with them have been highlighted.
About the Authors
I. T. Badmakhalgaev
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Doctor of Economics, Professor
Elista
M. P. Sarunova
Kalmyk State University named after B.B. Gorodovikov
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
M. S. Muchkaev
Military Commissariat of the city of Elista Republic
Russian Federation
Russian Federation
Specialist
Elista
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Review
For citations:
Badmakhalgaev I.T., Sarunova M.P., Muchkaev M.S. Non-cash payments in modern economic conditions. Economic policy and financial resources. 2023;2(3):82-89. (In Russ.) https://doi.org/10.53315/2949-1177-2023-2-3-82-89
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