Özet:

Having the information, that exists between valuables of the new economy and information era, and sharing this information is becoming more and easily as a result of this some valuables that are used in daily lives, will be changing. Essentially, coming across the internet as a web wide world and in this net as a result of trade activity, a kind of trade occurred, called electronic trade. Electronic trade, which occurred parallel to the development of information and communication, is a new event in Turkey as well as in the world. It can not be shown that there is a sample country, which completed its technical, administrative and legal structure. As informatics technologies are developing rapidly, present legal arrangements are insufficient. Problems related to electronic trade practices are how to be reflected on accounting records and related to financial events are how to become on accounting, occurred. It is clear that in the practices, corporation has appeared resulting from discussing several new terms and practices of electronic trade.

Anahtar Kelimeler: