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Muamalah and business develop along with technological developments and human needs. When the business model and muamalah develop, this development must be responded to appropriately and carefully. Not only related to the aspects of benefits, harm and legal conditions that govern it, but also must be prepared and developed the model and accounting system needed. One form of the new trading business is e-commerce. Namely business activities involving consumers, manufacturers, providers, and brokers using computer networks, namely the internet. So that e-commerce transactions have several characteristics, including: unlimited transactions, anonym transactions, digital and non-digital products, and intangible goods. Based on several characteristics found in e-commerce transactions, the applicable law related to the transaction is the law regarding long-distance buying, salam and salaf law, hawalah law and electronic money. With the different viewpoints and legal basis for e-commerce transactions, the accounting treatment between conventional and Sharia systems also has several differences. Sharia Accounting Bai- as-Salam is a buying and selling accounting system that is most suitable for e-commerce transactions.