Summary: | E-commerce is a method of doing business by
using web services (the internet), telephony, electronic
addresses. The article is intended for theoreticians
and practicing accountants, because in addition
to the development of the theoretical basis, the
aim is to identify practical solutions in order to solve
the problematic accounting aspects related to ecommerce.
The importance of the investigated subject
imposes the necessity of an in-depth comparative
analysis of the activity of online stores that
involve an element of “virtuality” versus traditional
stores that require a physical location. The research
methodology involves both general and specific
approaches, such as: analytical method, webographic
analysis, the synthesis method, the comparison
method, the systemic method and other research
methods. In the following, an attempt will be made to
identify the similarities and differences between
stationary trade units and online stores in terms of
both practical and theoretical aspects.
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