Innovative forms of promotion and sales of goods through marketplaces, their reflection in accounting

Active implementation of information technologies in the management of the trade process provides entrepreneurs with ample opportunities to promote and sell a commodity product in the domestic and foreign markets, promotes more efficient use of the Internet, the development of e-commerce, electronic document management, virtual and online relationships with customers, reducing the duration of the chain of product sales. Transformation of the management process in the context of digitalization makes its own adjustments to the organization of accounting for the movement of goods, the reflection of revenue, and the accounting of settlement transactions with customers and clients. New forms of selling a commodity product through entering marketplaces increase the requirements for both the product and the document flow, since the main feature of e-commerce is its implementation online. In this regard, companies organize electronic document flow that determines the promotion and sales of a commodity product on marketplaces. The article discloses consistent procedures for adjusting the accounting policy of an enterprise in terms of accounting for the promotion and sale of a commodity product on marketplaces, summarizes the methods for accounting for remuneration determined in favor of an agent for entering marketplaces, the use of electronic platforms of large trading companies.