FEATURES OF ACCOUNTING AND CONTROL OF INTERNATIONAL SETTLEMENT OF AGRICULTURAL HOLDINGS USING ELECTRONIC MONEY

The article explores the theoretical, methodological, and applied aspects of organizing accounting and internal control of international settlements in agroholdings through the use of electronic money instruments. It demonstrates that the active use of e-money in the foreign economic activities of agricultural enterprises entails new risks and necessitates the transformation of traditional accounting procedures, adaptation of synthetic accounts, improvement of documentation systems, and enhancement of internal financial control. Based on a regulatory and analytical review and a systematic generalization of accounting practices, the study substantiates the need to recognize electronic money as an independent object of accounting and proposes the creation of new subaccounts. Particular attention is paid to internal control issues, including insufficient regulation, lack of standardization in internal verification procedures for e-money, and the absence of integration between enterprise accounting systems and international payment platforms. The article proposes a model of three-level control (preliminary, current, and subsequent) and introduces the use of electronic transaction registers and access control cards for digital wallets. It is emphasized that the comprehensive digitalization of settlement processes in the agricultural sector involves the integration of ERP systems with accounting control modules for cross-border e-payments, enabling the implementation of a continuous control mechanism (CCM) and improving the transparency of international financial operations. The article generalizes the concept of synthetic accounting of electronic money in agroholdings as a separate type of digital asset. The authors develop methodological approaches to accounting and control of e-money within the system of foreign economic activity. The study concludes with recommendations for agricultural enterprises, accounting departments, and software developers regarding the modernization of accounting policies, implementation of new accounts, automation of e-money operations, and the strengthening of control mechanisms in a digital environment.