Tema ovog rada usmjerava pažnju na pojam trgovine te oblike plaćanja i njihovo računovodstveno praćenje u redovnom poslovanju trgovinskih poduzeća. Plaćanja se mogu obavljati na tri načina i to: bezgotovinski, gotovinski i obračunski. Pod pojmom bezgotovinskog plaćanja podrazumijevamo prijenos sredstava s računa platitelja na račun primatelja. Gotovinsko plaćanje se odnosi na ono plaćanje u kojemu se obavlja izravna predaja gotovog novca između sudionika platnog prometa, tj. uplata i isplata gotovog novca na račun i s računa. Obračunska plaćanja podrazumijevaju podmirenje međusobnih potraživanja i obveza između sudionika bez ikakve uporabe novca. Rad u osnovnim okvirima prati oblike plaćanja uz primjere iz prakse, tj. u trgovačkom poduzeću Alles d.o.o. U prvom dijelu rada posebno je naglašena aktualna uloga plaćanja karticama te sve manje korištenje nekadašnjeg popularnog načina plaćanja, čekova. Dok je u drugom dijelu, obračunskog plaćanja, naglašena uporaba cesije i kompenzacije kao sve popularnijeg načina podmirenja obveza.

This paper drives attention to the concept of trade and forms of payment with bookkeeping them in the normal course of commercial enterprises. Payments can be done in three ways, namely: non-cash, cash and accounting. The term non-cash payment means the transfer of funds from the payer to the payee's account. Cash payment refers to that payment in which direct conveyance is done among participants in the payment system, ie. payin and payout of money on the account and from the account. Accounting payments mean the settlement of mutual claims and obligations between the parties without any use of money. This work in its basic limits tries to explain forms of payment with personally known examples, ie in Alles d.o.o. trading company. In the first part of the paper particularly emphasized is the role of current payment cards and less use of the former popular payment methods, checks. While in the second half of the paper use of the accounting payment is emphasized in means of the transfers and compensation as well as the increasingly popular ways of obligation resolving.