When using an electronic method of payment, the payment is in exact funds. Therefore if something cost $19.24, and you have that amount in your account, then you pay for the item, and $19.24 comes out of your bank account. There is no need to hand a quarter, and have to worry about dealing with the 1 penny you would receive in return. There are countries that round prices up or down to the next 5ยข which can be unfair to someone. By using an electronic currency, there is no need to round up or down. You just pay for the item and move on.