US edition
US GAAP, state sales-tax concepts, federal book-to-tax differences, and international selling from a US business.
$9.99 USD
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E-commerce Accounting: UK Edition
$9.99
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E-commerce Accounting: UK Edition
$9.99
Worked entries · Exercises with answers · PDF + EPUB
Download link by email after payment. PDF + EPUB in a ZIP file. No physical book. 14-day refund policy.
Understand the books behind your online business, from the first journal entry to the month-end close.
The UK edition covers physical goods, digital products, and subscriptions, with plain-language explanations and technical notes.
- 32 chapters progressing from foundations to advanced judgments
- 96 exercises with explained answers
- Worked journal entries and two complete month-end cases
- 12 working templates within the book, a glossary, and a source guide
- UK GAAP, VAT, imports, Making Tax Digital, and Great Britain versus Northern Ireland.
Includes PDF and EPUB files in one ZIP download. Digital edition; no physical book. Research cut-off: 20 October 2026.
Educational material; not personalised accounting, tax, or legal advice. Apply current rules and the framework relevant to your business.
Look inside before you buy
Read the actual contents, a worked entry, and an exercise with its answer from the finished books.
UK edition
Full contents
- Accounting, VAT, and the rules that apply to you
- Debits, credits, and the general ledger
- Accruals, customer advances, and VAT timing
- Financial statements and profit versus cash
- Accounts, VAT codes, and reporting dimensions
- Connecting documents, systems, and bank activity
- Opening balances and changing systems
- Controls for a small accounting team
- Sales, discounts, and delivery
- Reconciling processors, reserves, and payouts
- Refunds, chargebacks, and customer disputes
- Marketplaces, deemed suppliers, and dropshipping
- Purchasing inventory and calculating landed cost
- Cost of goods sold and product margins
- Warehouses, counts, and stock differences
- Net realisable value and inventory recoveries
- Downloads, licences, and hosted access
- Subscriptions, renewals, and cancellations
- Bundles, pricing, and changing contracts
- Contract costs, development, and website investment
- Closing the month
- Reconciliations and correcting errors
- Cash flow, working capital, and financing
- Channel profitability and owner dashboards
- VAT in the everyday books
- Overseas customers, marketplaces, and Northern Ireland
- Imports, postponed VAT, and foreign currencies
- UK business taxes, filings, and Making Tax Digital
- Principal, agent, and merchant of record
- Returns, vouchers, loyalty, and warranties
- Multiple entities and group reporting
- Closing Harbor and Lumen
- Appendix A Working templates
- Appendix B Exercise answers
- Appendix C Glossary
- Appendix D Sources and further reading
- Appendix E Topic finder
A worked example from Chapter 1
Assume the £20,000 is a genuine capital contribution, with no repayment obligation:
| Account | Debit | Credit |
|---|---|---|
| Bank | 20,000 | — |
| Contributed capital | — | 20,000 |
Assets and equity rise together. No revenue is created. If the owner instead lends £20,000 under an enforceable loan arrangement, the credit would be assessed as a liability under the actual facts. The owner's label is relevant evidence but does not replace the agreement.
Try an exercise
The business receives £20,000 capital, a £5,000 loan, and a £1,200 customer advance for next month's service. Ignore VAT in this classification exercise. Calculate changes in assets, liabilities, and equity.
Read the explained answer
Assets rise £26,200; liabilities rise £6,200 from the loan and unperformed service; equity rises £20,000. No revenue has yet been established from those receipts.
Choose the edition for your business
All three start with the accounting basics and cover physical goods, digital products, subscriptions, and the month-end close. The reporting frameworks and tax chapters differ.
EU edition
EU VAT, OSS and IOSS, cross-border goods and digital services, and the choice between IFRS and national accounting rules.
$9.99 USD
Explore this editionUK edition
UK reporting frameworks, VAT and Making Tax Digital, imports and exports, and relevant Great Britain / Northern Ireland distinctions.
$9.99 USD
Explore this editionWork across borders? Get all three.
Three digital books, each in PDF and EPUB. $20.99 USD for the set — save $8.98 compared with buying the three $9.99 editions separately.
Explore the complete set
Practical accounting education, published by DAS Financials
We publish guides that follow a transaction all the way through: from an order to a payout, the bank, and the financial statements. Start with the basics, then work through examples and more demanding accounting decisions.
About DAS FinancialsEnglish-language first editions. Research cut-off: 20 October 2026. Educational material; apply current rules and the framework relevant to your business.