With the introduction of internet in the early 1990s, the use of the web for E-commerce has grown tremendously. There are two types of E-commerce ventures in operation: (a) traditional brick and mortar businesses which have adopted electronic medium, particularly the internet, to enhance their existing products and services, and/or to offer new products and services, and (b) the pure E-ventures which have no visible physical presence. This difference has wider ramifications than mere visibility when it comes to issues like customers' trust, brand equity, ability to service the customers, adopting new business culture, and cost. This book explains the conceptual framework of E-commerce. It examines the operational aspects of E-commerce and various related issues pertaining to accounting, auditing, taxation, and more. [Subject: Business, Economics, Computer Technology]