Bank accounting, analysis and audit

Advantages and disadvantages of debit cards
With debit cards, consumers are effectively making their purchases in cash—that is, with money they actually have, as opposed to money borrowed on credit. But they are considerably safer than cash. Every transaction made with a debit or check card will appear on the account holder’s monthly statement, making it easy to "see where the money went."
And while lost or stolen cash is gone forever, a lost or stolen debit card can be reported to the bank, which can deactivate the card, remove any fraudulent transactions from the cardholder’s account, and issue a new card.
Debit cards are easier to get if you have poor credit—as long as the bank lets you set up an account, you're in—and you don't have to apply for them, as you do with credit cards. Nor do you pay annual fees. Because debit cards don't charge merchants much, merchants don't impose minimum-purchase amounts on debit cards, as they often do with credit cards.
Note that debit cards generally don't offer as many perks, or have as many protections against fraud, as credit cards. For one thing, if an identity thief gets into your actual bank account and withdraws funds, you lose the money immediately. Getting it refunded can be tough.
Also, your expenditures on the debit card are limited to the money you have in the bank. And with auto-bill pay, auto deposits, and ATM withdrawals, it can be hard to remember how much is in a checking account at any given time, making it tricky to use a debit card for purchases. Your card could be declined, or you may incur overdraft fees.
Virtual cards
Virtual cards are electronic cards of commercial banks and payment organizations, created for the purpose of secure purchases over the Internet. The only difference between virtual cards and traditional cards is that they cannot be held by hand.
Virtual cards are opened using the online interfaces of banking and payment organizations (mobile applications, Telegram-bot). To open virtual cards, you need to be an identifiable customer (i.e., have your own account) and sign up for a mobile app. As soon as you leave an application to open a virtual card, you will be notified of the virtual card information (card number and CVV code) and you will be able to use them when making online purchases.
Today, mobile applications of commercial banks and payment organizations have the opportunity to open virtual VISA cards. This means that you can create a virtual card for a particular purchase, and no one can use the funds on your main card, even if they have the information.
Advantages of virtual cards are security - virtual cards allow you to make payments over the Internet in a reliable and tested way; speed - virtual cards are opened in a short time through the online interfaces of banks and payment organizations (mobile applications or Telegram-bot); convenience - the possibility of opening virtual cards without going to the bank.