1. BUSINESS & INTERNET By Pablo, Duy and Tao 3/13/2016

2. Agenda Internet Introduction Modern uses Conclusion References

3. Internet Introduction Internet History ARPA (Advanced Research Project Agency) The Foundation of Internet ARPANET TCP (Transmission Control Protocol) “Internet”

4. Modern Uses ACCOUNTING E-COMMERCE

5. ACCOUNTING Definition Old methods Use of computer and internet in Accounting

6. What is Accounting? The ART of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof (AICPA). ACCOUNTING

7. Manual Accounting A bookkeeper kept the journals, the accounts receivable, the accounts payable and the ledgers in his best possible penmanship (*). ACCOUNTING

8. Computerise Accounting One of the first accounting programs was Lotus 1-2-3 (1983). Small test (*) : Hand-done Computer 12 minutes to set up 18 minutes to perform the computations 30 seconds to load the spreadsheet 4 minutes to input the information Less than one second for it to be tabulated and printed ACCOUNTING

9. Internet and Accounting ACCOUNTING

10. E-COMMERCE Definition Utilities Specific fields

11. E-COMMERCE Consists of the buying and selling of products or services over electronic systems such as the Internet and other computer networks (en.Wikipedia.org). What is E-commerce?

12. Utilities Electronic funds transfer (EFT) Supply chain management Internet Marketing Online transaction processing Electronic data interchange (EDI) Inventory management systems Automated data collection systems E-COMMERCE

13. Specific fields B2B (Business to business) Commodity exchange Supply chain (Ultimosoft.com) B2C ( Business to consumers) Amazon E-bay E-COMMERCE

14. CONCLUSION INTERNET Important tool for business Made business easier and faster Have changed the way how companies encourage consumers FUTURE Companies working only through internet Non presential Online office

15. REFERENCE LIST “Wikipedia – E-commerce”, http://en.wikipedia.org/wiki/E-commerce, 22/05/2010 “Wikipedia – Internet”, http://en.wikipedia.org/wiki/Internet, 22/05/2010 “Ultimosoft – Supply chain”, http://www.ultimosoft.com/industry/supplychain.html, 24/05/2010 (*) : by Carol L. Cook; “How Computers Have Simplified Accounting”; http://www.yale.edu/ynhti/curriculum/units/1989/7/89.07.06.x.html#e; 18/05/10

16. THE END THANK YOU FOR LISTENING! =.=!