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SM ISO690:2012 JIZDAN, Andrei. Considerations related to accounting of electronic commerce. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători: Culegere de articole selective, 27-28 aprilie 2018, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediţia 16, pp. 281-286. ISBN 978-9975-75-926-7. |
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători Ediţia 16, 2018 |
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Simpozionul "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători" Chișinău, Moldova, 27-28 aprilie 2018 | ||||||
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JEL: M41 | ||||||
Pag. 281-286 | ||||||
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Rezumat | ||||||
At the moment, there are a lot of problems that have arisen in connection with the development of new forms of commerce and the emergence of commercial units whose commercial activity is fundamentally different from the traditional commercial activity practiced by the vast majority of domestic commercial entities. The importance and timeliness of the studied topic lies in the fact that the trade is a major branch of the world economy in general and of the national economy of the Republic of Moldova in particular. The same time, a new form of trade - e-commerce that is growing in volume, ensures retailers and domestic producers to penetrate foreign markets easier, faster and more efficient, and the accounting side of e-commerce transactions have to be developed. The main purpose is to develop the theoretical base regarding the particularities of accounting of e-commerce transactions. The article includes complex scientific and methodological materials related to all aspects of the particularities of accounting in trade entities which practice in addition to traditional forms of trade, new commercial activities such as e-commerce, involving scientific research methods such as: observation, classification, inductive and deductive reasoning, analysis, synthesis, documentation and recording. Among the most relevant obtained results there can be mentioned: the development of the theoretical and practical basis regarding the accounting of the economic operations related to the use of modern payment methods and the identification of the fiscal aspects related to the e-commerce transactions. |
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Cuvinte-cheie accounting, e-commerce, Trade, payment, record |
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