الحساب الجاري في ضوء قانون التجارة العراقي و الأعراف المصرفية

Abstract EN

Current account is considered one of the most known activities trade banks do.

It has a wide range of great qualities such as limiting the use of paper money as well as a tool of insurance due to the total clearing when the account is closed when everyone pays their debts.

The idea of a current account is based on two parts repeating the role of a creditor and debtor from time to time.

This exchange processes has stable legal foundations.

One of its main qualities is merging between two current processes which lead to losing the quality of independence and individuality of each part into a single current account as soon as registering it.