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dc.contributor.authorSteyn, Blanché
dc.date.accessioned2009-03-12T11:11:24Z
dc.date.available2009-03-12T11:11:24Z
dc.date.issued2007
dc.identifier.urihttp://hdl.handle.net/10394/1437
dc.descriptionThesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.
dc.description.abstractThe 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.publisherNorth-West University
dc.subjectInterneten
dc.subjectB2Cen
dc.subjectE-commerceen
dc.subjectGenerally Accepted Accounting Practice (GAAP)en
dc.subjectSales transactionsen
dc.titleThe ability to account for Internet-based sales transactions according to GAAPen
dc.typeThesisen
dc.description.thesistypeMasters


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  • ETD@PUK [6435]
    This collection contains the original digitized versions of research conducted at the North-West University (Potchefstroom Campus)

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