BUSINESS INFORM №3-2018

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48

Section: Finance, Money Circulation and Credit
UDC 657.28:336.744
Kyrylieva L. O., Shekhovtsova D. D.
The Methodical Approach to Accounting of Settlement Operations when Using Cryptocurrency (p. 304 - 308)
The innovative form of settlements in the information society is considered – the payment instrument of «cryptocurrency», which is being identified as a new kind of electronic money. The most popular cryptocurrencies in the world economic practice have been defined. The dynamics of the bitcoin course, which explains the rapid interest in this type of cryptocurrency, is considered. On the basis of the analysis of scientific works of both the domestic and the foreign authors, examining the process of implementation of cryptocurrency into settlement operations, a generalization of the essence of «cryptocurrency» from economic and accounting point of view has been made. It is determined that cryptocurrency is a program code which is the object of the right of ownership. The process of extraction (emission) of cryptocurrency and process of its obtaining are clarified. The authors analyze the most common in economic literature methodical approaches to the accounting of cryptocurrency as a tool of expansion of possibilities of information technologies for realization of changes in the financial-credit mechanism where a system of non-cash payments can be relevant. The own methodical approach to accounting of reflection of payments with cryptocurrency which will provide to receive the information on condition and change of the sum of cryptocurrency by its kinds, and to control process of implementation of new payment systems in the economic activity of the enterprise.
Keywords: methodical approach, accounting, cryptocurrency, settlement operations, bitcoin.
Fig.: 2. Tabl.: 1. Bibl.: 14.

Kyrylieva Liudmila O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Shekhovtsova Dariia D. – Candidate of Sciences (Economics), Associate Professor, Department of Economic Cybernetics and Management of Economic Security, Kharkіv National University of Radioelectronics (14 Nauky Ave., Kharkіv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kyrylieva, Liudmila O., and Shekhovtsova, Dariia D. (2018) “The Methodical Approach to Accounting of Settlement Operations when Using Cryptocurrency.” Business Inform 3:304–308.

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