Özet:

Bitcoin is a digital crypto currency that allows people to pay instantly anytime and anywhere. Bitcoins can be purchased, sold and exchanged for other currencies. Bitcoin users can prove ownership of their transactions on the bitcoin network with private keys. In addition, bitcoin users can spend their own values or transfer to the other users. The aim of this study is to analyzed the electronic payment systems that have differentiated from traditional payment systems, to investigate the effect of online payment systems on electronic commerce and how to make the accounting records of digital money. In the study, electronic payment systems such as credit card, electronic money, virtual card, e-wallet, e-check, smart card, electronic fund transfer (EFT) are examined. In addition, the study focuses on how Bitcoin will be included in the accounting system.

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