Commercial book keeping electronically according to Algerian Law - A comparativ study

Keeping the commercial books, one of the most important obligations of the merchant, its role is to determine his financial situation such as it used in proof. The law allows merchant to use computer technology to fulfill its accounting obligations, is indirectly recorded with using micro-films, or is done directly: when pounds or accountancy will be electronic with the aid of computer system in all stages of recording. The legal organization of this accounting defers between legislation that sets out provisions for the regulated and subjecting it to the general rules of traditional books-like the Algerian law-, and legislation to which certain provisions are applied, without the subjecting at the general dispositions of commercial code to hold pounds of trade-like the UAE law-. In spite of this difference, they are assimilated with books traditional in the field of proof. Key- words: the merchant, traditional trade books, electronic accounting, electronic support, computer system.