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E-commerce is something that can be a brick and mortar business accepting payments off the web, or a robust stand alone sales and distribution point giving access to products to a world wide clientele.

Ubercart is the core of Drupal e-commerce.

All the components of Ubercart are open source, and therefor can be  re-written and adapted for particular accounting needs. This with ERP and with the other Drupal modules, will make this the preferred system for advanced accounting techniques. Program code can be fully customized making the utility meet the exact requirements of an application.     

(From http://www.ubercart.org/what_is_ubercart)

Ubercart is an open source e-commerce solution fully integrated with the leading open source content management system, Drupal, winner in two categories of the Packt Publishing 2008 Open Source CMS Awards. This is a killer combination for anyone looking to build a community around a product, sell access to premium content, offer paid file downloads, and much more, all while maintaining a seamless connection to your users.

Ubercart leverages the advantages of Drupal's major core and contributed systems, providing your users with shopping cart functionality that integrates with other parts of your company or community website. To learn more about the benefits of using Drupal, check out our article which answers the question, "Why use Drupal for e-commerce?"

Developers can add to or alter Ubercart features to accommodate virtually any e-commerce need. This means you'll never have to change the source code to add new features, so you'll have an easy upgrade path as Ubercart continues to evolve to meet the demands of a growing community.

http://www.authorize.net/solutions/merchantsolutions/onlinemerchantaccount/

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