ORGANISATION DES COMPTES DE PAIEMENTS POUR LES BIENS ET SERVICES EN FRANCE ET LEUR COMPARAISON AVEC LA RUSSIE
Subject/Topic This article is devoted to the methods of accounting for transactions and determining the share of users of various forms of payments in France and Russia, it is based on the analysis of the accounts of the two countries and registration of transactions. Goals/Objectives The main objective was to review different theoretical methods of accounting for the settlements in France, and comparison of methods of accounting of payments for products and services applied in the Russian Federation and in France. Methodology In the article were studied methods of accounting of settlements in France and in the Russian Federation. Conclusion and Relevance We have noticed, that the proportion of payments effected with banking cards in Russia is 57% vs. 50% in France. Other types of payments in France have a higher percentage than in Russia. But generally, we can say that in both countries the use of the check has decreased significantly and there is an evolution in the regular payments with a bank card.