ACCOUNTING OF E-COMMERCE: A SURVEY STUDY WITH ACCOUNTING PROFESSIONAL MEMBERS IN ADANA
E-TİCARETİN MUHASEBELEŞTİRİLMESİ: ADANA İLİNDEKİ MUHASEBE MESLEK MENSUPLARI İLE YAPILAN BİR ANKET ÇALIŞMASI

Author : Ali ANTEPLİ -- Yadigar EŞER
Number of pages : 246-268

Abstract

Dazzling developments in information communication technologies over the last fifty years have led to diversification of consumer habits and differentiation in marketing techniques of enterprises. In this context electronic commerce; It is in parallel with technological developments and has been positively affected by all developments. In particular, the rapid developments in internet technology have enabled people to reach the products they need fast and inexpensively and also to compare more varieties at the same time. The widespread use of electronic commerce mandates e-commerce compliance in accounting records. In order to determine the effects of e-commerce and its effects on accountants, a survey was conducted on the Independent Accountant and Financial Advisors and Certified Public Accountants in Adana. As a result of the survey; Web page and related images, video, audio etc. components, such as software sales and distribution expenses, and software, games, images and so on. There are various findings such as intangible assets to be capitalized and depreciation should be deducted from intangible assets.

Keywords

Electronic Commerce, Internet

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