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The ability to account for Internet-based sales transactions according to GAAP / Blanché Steyn

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dc.contributor.author Steyn, Blanché
dc.date.accessioned 2009-03-12T11:11:24Z
dc.date.available 2009-03-12T11:11:24Z
dc.date.issued 2007
dc.identifier.uri http://hdl.handle.net/10394/1437
dc.description Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.
dc.description.abstract The incorporation of a new technology, such as the Internet, into business processes can have an unexpected influence on those business processes. The study focused on the hypothesis that four entities (case studies) can account for their South African Internet-based sales transactions in a manner that complies with the requirements of GAAP. To address the hypotheses, the study was divided into the following research questions: • How do the four entities capture and record their South African Internet-based sales transactions? • Are these sales transactions accounted for in a manner that complies with the requirements of GAAP? To answer the first research question, data were collected from four entities. To answer the last research question, the data collected were compared with the requirements of GAAP to enable the study to conclude positively on the hypothesis.
dc.publisher North-West University
dc.subject Internet en
dc.subject B2C en
dc.subject E-commerce en
dc.subject Generally Accepted Accounting Practice (GAAP) en
dc.subject Sales transactions en
dc.title The ability to account for Internet-based sales transactions according to GAAP / Blanché Steyn en
dc.type Thesis en
dc.description.thesistype Masters


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    This collection contains the original digitized versions of research conducted at the North-West University (Potchefstroom Campus)

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