Abstract

Abstract
The regular development for informatics via internet and its spreading and expanding , had very impact in respect of local and global business world . Then the achievement of transactions and deals electronically , became real thing , when many business moved from traditional channels to more flexible easier channels . From here , it became more clear that electronic commerce system could be ideal tool to improve transaction implementing through many developed communication network , these improvements could make an effect , customer satisfication and speed exchange .
In purpose of achieving lake these targets , then the accounting aspect requests more interest with many other aspects , because it is more influence with developments which made in information and communication technique . This leads to more developments and very big jumps in accounting , which is no confined to registration classification , summarization and examination in conclusion accounts about activity result , but developed to be a system for information aiming to produce different information for their users from outer and insider parties in respect of making discions then it became social technique touching all the economical , social , and technical variables ,and showing their accounting reflects clearly. In order to show the interesting of this study ,and resolves its problem , so it has been divided into some sections,the first deals with electronic commerce concept and its nature, characteristics ,and classifications, while the second section argues showing the accounting under electronic commerce with all aspects, the third one has devoted to future conclusion .