The particulars of the accounting for online payment of goods

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