Accounting the electronic commerce: An application on the accountants in Adana province

Developments experienced in informatic technology had an impact on society for a long time. In the end of technological developments changes have been made in business activities as well as daily activities. These changes that have been made have been adapted by individuals, institutions and organisations and in short time and have been complied with. Electronic commerce has showed parallelism with the technological developments and has been influenced by these developments. Particularly, in our day internet is used largely and amplified use of electronic commerce and saved time and space by various electronic devices. All these developments had an impact on accountants and accounting records. Use of electronic commerce prevalently causes using new ways in accounting field. The accountants who are using classical methods are now making accountings by electronic devices. Accordingly, all these developments created the legal structure of the electronic commerce. Legislation studies are the important steps taken in electronic commerce to give no damage to the parties. A lot of important legal steps have been taken in Turkey for electronic commerce and laws were introduced. This thesis study is an application which is performed on accounting the electronic commerce and on the accountants who reside in Adana province. It is dwelled upon accounting the electronic commerce in this study. As a result of the study carried out, the websites and the related images and video etc components relating to the electronic commerce are considered as fixtures and it could be stated that it is considered appropriate by the accountants that a depreciation should be separated. It is also considered appropriate by the study participants to account the costs which are formed for the website updates in electronic commerce as the marketing and sales distribution expenditures as well. It is finally concluded that in case the accounting the costs which occur at the stage of formation of the websites do not exceed the amount of 800 ₺, then it is required to account it as the terminal expenditure and if it exceeds the amount of 800 ₺, then a depreciation should be separated and it is also required to account the same in the fixtures group. In addition to this, it is considered appropriate by the accountants that the transactions relating to the domain name in electronic commerce is commercial title and it is required to account them in the related account item as well.