Abstract: A method to facilitate commerce over a computer network utilizing a prepaid account code. A potential consumer desiring to purchase goods or services over a computer network purchases the account code or card. To purchase goods or services, the consumer utilizes the card and a secret code at any seller web site, accessed via a computer network, such as the Internet. The seller web site verifies the validity and balance of the money card when the account code and secret code are utilized to purchase goods or services. Upon receiving authorization from the money card exchange, the seller executes the purchase and the money card exchange updates the money card balance in a database. In this manner the account code system facilitates commerce over a computer network.