MERCHANT ACCOUNT : ECOMMERCE
A merchant account is a specialized bank account issued by a merchant processing bank that allows a business to accept credit cards such as Visa and Mastercard, debit cards, gift cards and other forms of payment cards. This acceptance is also known as payment processing, credit card processing or merchant card processing.In the US, all merchant accounts are issued by an FDIC insured bank. To protect the bank from liability, the bank requires merchants to agree to detailed terms and conditions required by Visa, Mastercard, State and/or Federal regulators. Most terms and conditions cannot be negotiated, though rates and fees can.
To protect the bank from fraud, financial liability usually falls on an individual that signs the contract. This is considered standard and is only waived under special circumstances, such as for non-profit organizations and publicly traded companies.

Today a majority of credit card transactions are sent electronically to merchant processing bank for authorization, capture and deposit. The method of processing credit cards will vary by industry. In all circumstances either the entire magnetic strip is read by a swipe through a credit card terminal/reader or the credit card information is manually keyed in to a credit card terminal, a computer or website. Whenever practical it is best to swipe a credit card because the rates will be much lower and the incidence of stolen credit card number fraud is greatly reduced. A payment gateway is an e-commerce service that authorizes payments for e-businesses and online retailers. It is the equivalent of a physical POS (point-of-sale) terminal located in most retail outlets. A merchant account provider is typically a separate company from the payment gateway. Some merchant account providers have their own payment gateways but the majority of companies use 3rd party payment gateways. The gateway usually has 2 components: a) the virtual terminal that can allow for a merchant to securely login and key in credit card numbers or b) have the websites shopping-cart connect to the gateway via an API to allow for real time processing from the merchant's website.
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Source (1) Wkipedia

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