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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 5-6. P. 22-24.
SCIENTIFIC AREA:    Economic Sciences
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CORPORATE CARD AS OPTIMIZATION INSTRUMENT OF ORGANIZATION BUDGET EXPENDITURE
Devyataeva Nadezhda Vasil'evna
Ogarev Mordovia State University
Abstract. This article discusses the peculiarities of accounts implementation with corporate cards use. On the basis of the conducted studies the authors conclude about the necessity of the adoption of a number of laws regulating the specificity of corporate cards use as one of the priorities of the normative base of cashless payments development. The authors propose the improvement of the set of accounts in order to avoid the complexities of the reflection of transactions with corporate cards in accounting.
Key words and phrases: пластиковая карта, корпоративная карта, безналичный расчет, командировочные расходы, документооборот, plastic card, corporate card, cashless payment, travel expenses, work flow
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