Electronic commercial books as an argument in proof

Abstract

Commercial books are very important for a merchant and one of his binding duties to establish his daily and accounting restrictions to know his commercial activity, rights and obligations towards others, as well as determining his financial position by determining profits and losses . This importance has increased as a result of the tremendous technological development in the world, especially electronic commerce, with the development of electronic means to identify those commercial books because of their great impact on the merchant and his commercial activity because of the trade’s speed, credit, confidence and saving time and effort. Therefore, the concept of electronic commercial books, the conditions of their authenticity and their impact on proving the benefit of the merchant against the other merchant or against the merchant himself, based on the texts of the legal articles contained in this regard, and suggesting what is not dealt with