Abstract
ABSTRACT As soon the internet has been boomed, the virtual or electronic companies have witnessed a magnificent development as the specialists thought that will surpassed the real or considerable companies and corporations. This motivated the managers to think that internet will delete the financial formulaic of the companies and the idealized electronic search is the sampler of the future companies. The rapid emergence in the virtual companies would be inapplicable to the computerized accounting systems to keep coming with the electronic trading requirements via internet. So, computerized accounting systems had not accumulated yet to the developing variance of internet fields as for in time payments. This is because the proper virtual or electronic companies have embarked on withdrawal like other considerable companies in a high speed and suffered serious loss and quitting the markets competition in the same speed that interred. The current paper sought to study the impact of emergence of the virtual companies that have been built on the accounting system. Additionally, the reasons of electronic companies' failure throughout applying the analytical and critical study to the steps of founding this type of companies to reach to answer the following main question: Is it possible to inter the electronic trading marketing? The research concluded into a group of results. The most important conclusion is the emergence of internet has covered the nature, assets, existence, activities, mechanism of the companies. The main reason of the emergence of the virtual companies is taking part in the electronic trading that has a great impact of the accounting systems on the accounting guide. The importance of accounting guide has been increased in a way that became one of the prerequisite necessaries to success the accounting systems via computers and impact on the documentary group. This can help to form the document and booking, so, this group has changed into merely saved mediums of electronic inventory. The impact of the financial bills is the operation that papering the financial bills of the companies that interred the electronic trading has became much more simplified, accurate and depends on data base of acceptable accounting principles generally. ً.
