Accounting and reporting of electronic commerce applications according to the revenue standard

The thesis study, of which theme is electronic commerce that hasbeen generally accepted by firms and consumers in the last 10 years andincreasingly spreading all over the world, and has become one of theindispensables of commercial life, is comprised of three parts.In the first part, definition, scope, tools, types, payment instruments ofelectronic commerce and security problems encountered in electroniccommerce were examined.In the second part of our study, Turkish Accounting Standards Boardand Revenue that is the item 18 of Turkish Accounting Standard (TAS-18)were examined in details.In the third and the last part, examples accounting problems relatedwith the electronic commerce transactions most encountered in the two typesof electronic commerce, business-to-business and business-to-consumer,which were told in the first part with their advantages and disadvantages,were solved according to TAS-18.In the conclusion part of our study, special outcomes derived from theexamples about the accounting of electronic commerce transactions, weretold. In this part, the new accounts were presented as a proposal for theenterprises, of which main operating activity is electronic commerce. Theseare 105 ELECTRONIC CHECK AND ELECTRONIC MONEY, 122RECEIVABLE REDISCOUNTS, 182 DEFERRED EXPENSES, 265 WEBSITE EXPENSES, 342 ELECTRONIC COMMERCE ORDER ADVANCESand 382 DEFERRED INCOME.In the result of those special outcomes, it is believed that it isnecessary to make a detailed regulation on accounting of electroniccommerce transactions according to the national standards in compliancewith the international standards in a common language.