شروط انتظام الدفاتر التجارية التقليدية و الإلكترونية

Abstract EN

It is submitted that technical scientifc progress in modern life, especially, after computer revolution with its divers, leads to appear new systems and styles, that were not known before.

One of these styles, is the electronic business notebooks, as a contemporary means to register all statements related to commercial activity and to organize counting and fnal affairs as a substation to the papers, which had been enforced by trade codes.

But these electronic business notebooks face many abstractions, frst of all is the absence of its legal regulation which had been solved throughout legislations to organize these notebooks.

Many inquiries are involved in this matter, such as the legal effect of these books as a proof, and the scope of its capability to achieve its function.

We will try in this research , to give the answers to the capability of the electronic functions like the paper one had done throughout.

The conditions to approve work about it, with its potential ability to sustain this operation , raises many questions as mentioned before.