The presentation is part of a series of Lectures on Management Information systems at the Department of Accounting, University of Jos. It elucidates the concept and practice of Ecommerce and its implications for the Accounting profession. DOI: http://dx.doi.org/10.13140/RG.2.2.24508.36486 Updated at: https://www.researchgate.net/publication/353654999_E-commerce