ACCOUNTING ASPECTS OF THE PECULIARITIES OF THE FUNCTIONING OF INTERNET-SHOPS IN MODERN CONDITIONS

Under modern conditions, characterized by the development of information technologies, the approach to trade activity has been changing fundamentally as its movement to the virtual reality brings changes in the sphere of management and determines the organization of accounting. The current pace of development of computer systems and technologies has led to the development of e-commerce, the possibility of function of which is provided by the information systems. Methodology of research, analysis of last researches and publications. Rapid growth of e-commerce market and the existence of practical issues concerning the organization and the peculiarities of functioning of the appropriate entities have been formed a scientific interest in the task solving. The need for accounting approach to e-commerce activity subjects has been identified the relevance of research. The purpose of research is to generalize the researches regarding the e-commerce and its components, formation of a common understanding of organization and the features of e-commerce business entities with the definition of the accounting aspects in order to ensure efficiency. Subject of research. In the article the essence of e-commerce and peculiarities of its implementation in connection with the development of e-commerce in Ukraine and in the world has been considered. The activity of Internet-shops as one of the most popular e-commerce systems has been researched. Advantages, disadvantages and feasibility of functioning of Internet-shops compared to other systems have been identified. The place and role of accounting as well as the features of its organization in creating of Internet-shop have been determined. The features of accounting according to the different ways of payment have been considered. Results of research. The development of e-commerce in Ukraine and in the world contributed to the development of the activities of Internet-shops as one of the most common of its systems. The ability to save money and time when buying goods contributed to factors of this kind of e-commerce system in Ukraine. However, during the organization of this type of trade it is important to take into account the negative impacts, one of them – the need to develop electronic payment systems. Organization of operation of Internet-shops has a number of features and in the first place it is provided by the Internet-site that initially requires an investment, but in the future development minimizes costs and is more efficient and less expensive way of doing business in the modern world. In the research the different aspects of Internet-shops, taking into account the methods and organization of accounting, have been considered, the possible expenses at the beginning of activity and in the further development of this type of trade have been identified, the various ways of purchase by customers, that determine in complex the characteristics of functioning of the Internet-shop, have been considered. Thus, accounting in modern conditions being still a source of high-quality (accurate, timely) information for management system has been developing and transforming in parallel with changes in the types of business, appearance of new objects and requests for information by appropriate users. In the article the peculiarities of the activities of the online shops in modern conditions have been considered, in further research the other types of such business models should be more studied. In addition, as e-trade is actively growing, the analysis of problematic issues becomes the main tasks: pricing, product range, delivery and payment