The particulars of the accounting for online payment of goods

Țugulschi, Iuliana; Cușmăunsă, Rodica; Curagău, Natalia

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dc.contributor.author	Țugulschi, Iuliana
dc.contributor.author	Cușmăunsă, Rodica
dc.contributor.author	Curagău, Natalia
dc.date.accessioned	2023-03-20T11:34:20Z
dc.date.available	2023-03-20T11:34:20Z
dc.date.issued	2022-09
dc.identifier.isbn	978-9975-3590-6-1 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2616
dc.description	ȚUGULSCHI, Iuliana, CUȘMĂUNSĂ, Rodica, CURAGĂU, Natalia. The particulars of the accounting for online payment of goods. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 288-295. ISBN 978-9975-3590-6-1 (PDF).	en_US
dc.description.abstract	Actually, commercial entities apply in electronic/online commerce a diversity of forms of delivery of goods and ways of payment by buyers. As a rule, the sale of goods online requires payment in cash directly at the commercial entity's headquarters or through couriers such as cash on delivery. In the context of the aforementioned, in practice there are uncertainties regarding the conduct of transactions for the online sale of goods. In this article are examined the problematic accounting aspects of online goods deliveries with payment through different methods provided by the legislation in force. CZU: 657.28:004.78(478); JEL: M41; DOI: https://doi.org/10.53486/cike2022.35	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	e-commerce	en_US
dc.subject	cash payment	en_US
dc.subject	courier	en_US
dc.subject	postal courier	en_US
dc.subject	cash on delivery	en_US
dc.subject	tax invoice	en_US
dc.title	The particulars of the accounting for online payment of goods	en_US
dc.type	Article	en_US