People’s Democratic Republic of Algeria Ministry of Higher

Education and Scientific Research

Abu Bakr Belkaid University – Tlemcen –

Faculty of Economic, Commercial and Management Sciences.
Department of Financial Sciences and Accounting Speciality :
Audit and accounting

Theme
E-Commerce

First year Master of Accounting and Auditing

presented by the student :
Boumediene redhwane miloud

under supervision of the teacher :

- Benouise Mohamed Amine
2023 /2024
Search Plan

Introduction

Chapter 1 : what is e commerce

Section 1 :the definition of e commerce

Section 2 :the importance of e commerce

Chapter 2 : Field and types of e-commerce

Section 1 : Advantages of e-commerce

Section 2 : the types of e commerce
Conclusion

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Introduction

E-commerce is the process of buying and selling products or

services over the Internet. They include a wide range of
activities, such as online shopping, paying bills, managing
bank accounts, employment, education, and health care.

E-commerce continues to grow and has become an essential

part of the global economy. However, there are some
challenges that online stores have to overcome, such as
security, trust, warranty, exchange, return, and taxes

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Chapter 1 : what is e commerce

Section 1 :the definition of e commerce

Definition of e-commerce :
E-commerce is defined as “the process of buying and selling
goods and services over the Internet.” These include
commercial activities conducted online, such as :

 Purchase of products from online stores.

 Book travel tickets and hotels.
 Pay your bills and subscriptions.
 Obtain training and consulting services.

E-commerce can be more specifically defined as :

The process of using technology to create new business
opportunities or improve existing business channels.

 E-commerce : concepts and applications, written by : Dr. Muhammad Abdel Aziz Abdullah, Dr.
Muhammad Ahmed Al-Sherbini, publishing house : Arab Renaissance House, first edition, 2023.

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Section 2 :the importance of e commerce
E-commerce has great importance for the economy, as it
contributes to achieving many economic goals, such as :

 Increased GDP : E-commerce contributes to increasing

countries’ GDP, by creating new job opportunities and
increasing tax revenues.

 Creating new job opportunities : E-commerce creates new

job opportunities in areas such as web development,
digital marketing and logistics.

 Increased competition : E-commerce contributes to

increased competition between companies, which leads to
lower prices and improved quality of products and
services.

Opening new markets : E-commerce allows companies to

access new markets around the world, leading to
increased exports and investment returns.

 E-commerce in the Arab World : Opportunities and Challenges, OECD.

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The importance of e-commerce on society

E-commerce has great importance for society, as it contributes

to achieving many social goals, such as :

 Convenient Shopping : E-commerce allows consumers to

shop from their homes or anywhere else at any time of the
day.

 Access to new products and services : E-commerce gives
consumers access to new products and services from all
over the world.

 Save time and money : E-commerce allows consumers to

save time and money by avoiding the need to travel to
stores.

 Promoting social communication : E-commerce can help

enhance social communication by enabling people to
interact with each other about products and services.

 E-commerce in the Arab World : Opportunities and Challenges, OECD

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Chapter 2 : Field and types of e-commerce

Section 1 : Advantages of e-commerce

E-commerce has many advantages, including :

 Convenience and ease of use : Consumers can shop online

anytime, anywhere.

 Wide variety of products and services : E-commerce

provides a wide range of products and services to choose
from.

 Competitive pricing : Products and services are often

priced lower online than in brick-and-mortar stores.

 Offers and Discounts : Many online stores offer attractive

offers and discounts to consumers.

 Easy access to information : Consumers can access

detailed information about products and services online
before making a purchase decision

 Advantages of e-commerce.” The book “Basics of e-commerce.” Written by : Ahmed

Abdullah, Ahmed Abdel-Nabi. Publishing house : University House, 2023.

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Section 2 :the types of e commerce

E-commerce is divided into several main categories, based on

the type of participants in the business process. The main
categories are :
 Business-to-consumer (B2C) e-commerce : This
category represents the largest category of e-
commerce, and refers to business transactions
between businesses and end consumers. For example,
when someone buys a product from an online store,
this is business-to-consumer e-commerce.

 Business-to-business (B2B) e-commerce : This

category represents business transactions between
companies. For example, when a company buys a
product from another company over the Internet, this
is considered business-to-business e-commerce.

 End-to-end e-commerce (C2C) : This category

represents business transactions between individuals.
For example, when someone sells a product to
someone else over the Internet, this is considered
end-to-end e-commerce.
 Challenges of e-commerce.” The book “E-commerce : Concept and Applications.”
Written by : Ashraf Mohamed, Mohamed Abdel Karim

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In addition to these main categories, there are also other
subcategories of e-commerce, such as :

 Mobile e-commerce : refers to business transactions

conducted using mobile phones or tablets.

 Social e-commerce : refers to commercial transactions that

take place via social media platforms.

 Augmented Reality (AR) e-commerce : refers to business

transactions conducted using augmented reality
technologies.

 E-commerce Virtual Reality (VR) : Refers to business

transactions conducted using virtual reality technologies.

• Challenges of e-commerce.” The book “E-commerce : Concept and Applications.”

Written by : Ashraf Mohamed, Mohamed Abdel Karim

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 Conclusion

E-commerce is an important phenomenon that has

many benefits to the economy and society. It
contributes to increasing the gross domestic product,
creating new job opportunities, increasing
competition, and opening new markets. It also
provides individuals with many benefits, such as
convenient shopping, access to new products and
services, saving time and money, and enhancing social
communication.

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 Research Summary:

E-commerce has become one of the leading fields these

days, due to its great importance in providing job
opportunities for young people and facilitating
commercial operations for customers, as they can search
for anything they need in the appropriate color and size,
saving them the hassle of effort. The payment feature is
also available upon receipt of the product. This is to
ensure customer satisfaction and confidence, and it will
be more popular in the future because of its advantages
that serve the seller and the consumer

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