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: US Edition
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E-commerce Accounting: US Edition
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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 US 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
- US GAAP, inventory, subscriptions, state sales-tax concepts, and book-to-tax differences.
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.
US edition
Full contents
- What the books are trying to explain
- Debits credits and the general ledger
- Cash accruals and the timing of a sale
- Reading the financial statements
- Designing accounts that stay useful
- 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 and dropshipping
- Purchasing inventory and calculating landed cost
- Cost of goods sold and product margins
- Warehouses counts and stock differences
- Damaged obsolete and slow moving inventory
- Downloads licenses and hosted access
- Subscription schedules renewals and cancellations
- Bundles pricing and changing contracts
- Commissions software and other investment costs
- Closing the month
- Reconciliations and correcting errors
- Cash flow working capital and financing
- Channel profitability and owner dashboards
- Sales tax across states and sales channels
- Income taxes and the bridge from books to tax
- Imports exports and foreign currencies
- Selling internationally from a US business
- Principal agent and merchant of record
- Returns gift cards 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 owner contributes $20,000 as capital on October 1. The contribution is not a loan and has no repayment obligation.
| Account | Debit | Credit |
|---|---|---|
| Bank | 20,000 | — |
| Contributed capital | — | 20,000 |
The bank asset rises by $20,000 and equity rises by $20,000. Nothing appears as sales revenue. The entry balances because it records both sides of the event.
Try an exercise
Harbor receives a $20,000 owner contribution, a $5,000 loan, and $1,200 from a customer for next month's service. Classify each receipt and calculate the total increase in assets, liabilities, and equity. Assume no service has been provided.
Read the explained answer
Assets rise by $26,200. Liabilities rise by $6,200: the $5,000 loan and $1,200 customer obligation. Equity rises by the $20,000 contribution. No revenue has yet been established. The equation increases by $26,200 on both sides.
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
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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.
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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.