The article discusses the role, significance and classification of funds of an economic entity as the most important types of production resources and accounting objects. The relevance of the study of enterprises' funds in the modern conditions of the development of digital electronic means of payment is indicated. Approaches and interpretations of funds and their classifications in modern Russian accounting and economic science have been studied. Based on the systematization of various scientific and regulatory classifications of funds, an author's classification was proposed, reflecting not only the species difference of funds, but also their features of use as means of payment. Possible directions for the development of an accounting mechanism for reflecting a new type of monetary resources of an enterprise - the digital ruble, which is introduced in the domestic monetary regulation system, are considered. It was concluded that it is advisable to state regulation of the circulation of digital currencies in the context of the active spread of digital cryptocurrencies as a tool to contain possible risks of fraud and financial crises.