ГРОШОВІ РОЗРАХУНКИ ЗА ТОВАРНИМИ ОПЕРАЦІЯМИ: ОСОБЛИВОСТІ ОБЛІКУ, АНАЛІЗУ, ФІНАНСОВОГО КОНТРОЛЮ В БАНКАХ І НА ПІДПРИЄМСТВАХ

Abstract

The article defines the essence of non-cash payments and their forms. Non-cash settlements are the transfer of a certain amount of funds from the accounts of payers to the accounts of the recipients of funds, as well as the transfer by banks on behalf of enterprises and individuals of funds deposited by them in cash to the bank's cash register, to the accounts of the recipients of funds. It is shown that calculations are carried out by the bank on the basis of settlement documents on paper media or in electronic form. Payment instruments are: memorial order; payment order; payment request-order; payment claim; settlement check; letter of credit; collection order. Systematized the requirements for registration of payment instruments and internal control of the bank's settlement operations in terms of verifying the authenticity and formal compliance of the document. The main problems of monetary settlements for commodity transactions are clarified: the imperfection of the system of their legal regulation, which does not guarantee the unconditional fulfillment of obligations due to the existence of risks for one of the parties: in the case of prepayment, the risk is borne by the buyer, in the case of payment for actually shipped finished products, goods, services provided, work performed, the owner of the risk is the seller. It has been proven that the improvement of the accounting, analytical and control provision of cash settlements for commodity transactions is connected with the substantiation of the criteria for choosing a payment method by the buyer and seller. They should facilitate the acceleration of settlements and the reduction of transaction costs, reduce their urgency, normalize the circulation of funds, ensure a smooth process of buying and selling finished products, goods, works and services. The areas of improvement of the system of monetary settlements for commodity transactions are substantiated: minimization of costs for their implementation based on the use of electronic money and cryptocurrencies; reducing the risks of non-fulfillment of mutual obligations by the buyer and seller based on the spread of the system of guarantees and sureties, the use of more complex forms of non-cash settlements (letters of credit), where the bank's participation is significant and it assumes the function of guarantor.