Um estudo sobre a contabilização do comércio eletrônico: o caso de uma empresa mercadista de João Pessoa

Abstract

With the technological evolution of the means of digital interaction, there is a growing search for the insertion of companies in this virtual environment. The pandemic state experienced by the world in recent years, accelerated this process of introduction of business in digital media. The search for this business model brought with it several changes in the business environment. However, electronic commerce, like conventional commerce, has legal obligations. Therefore, through a case study carried out in a supermarket company in the city of João Pessoa, the general objective of this research was to describe how Accounting treats electronic commerce data in a mixed company, which has physical and virtual format. To collect data, an interview was carried out with the company administrator and an open questionnaire with the accountant responsible for the company's accounting. Through the collected data, it was observed that, in the company under study, there was no adequacy of accounting performed for e-commerce sales in relation to physical commerce. The company object of research has a website for online sales, for placing orders, but the accounting of these two formats is carried out together, without distinction. Therefore, there are no differences in accounting for e-commerce and conventional commerce. The research also addresses current legislation related to e-commerce.