The effect of Covid 19 process on financial statements: Application in an e-commerce company

The rapid development in technology has reflected in every area of life. This development also affected the transformation of world trade and turned the world into a village. Internet users can obtain goods or services very easily and quickly from any part of the world. The COVID-19 epidemic, which shook the world in december 2019, caused most governments to decide to stay home, as it negatively affected the world. These decisions have led consumers to meet their needs through e-commerce. During the epidemic, new e- commerce companies started to operate and existing e-commerce companies expanded their fields of activity and range of goods and services to reach more consumers. During the epidemic, both the public and private sectors in Turkey were adversely affected. However, in this process, e-commerce companies continued to operate more intensively. In the study, the financial statements of one of the e-commerce companies operating in Turkey between the years 2019-2021 were analyzed. Keywords: E-Commerce, COVID-19, Social Media, Consumer and Shopping.