商業會計法為企業處理會計事務之規範，以確保會計作業的編製與認列上有所遵循，本課程即是以商業會計法為主體架構，並輔以財務會計準則、商業會計處理準則、商業使用電子方式處理會計資料辦法及記帳士法，來闡述我國商業會計資訊處理的準則及觀念，學生透過此課程將可以瞭解商業會計法的內涵，亦可以知悉相關法令之規範，以利學生在會計議題與實務應用上有更加完整的認知與判斷。

The business conference method is the standard for handling conference affairs in enterprises to ensure that the conference is compiled and recognized. This course is based on the business conference method as the main structure, and it also handles the conference data using financial conference standards, business conference processing standards, and business electronic methods. Law and the law of the law to describe the standards and concepts of the processing of business association information in my country. Through this course, students can understand the connotation of business association law and also know the regulations of relevant laws and regulations, so as to facilitate students to have a more complete understanding and judgment in the discussion topics and practical applications.

蕭子誼，(2016)，商業會計法(四版)，智勝代理。

Zizi, (2016), Business Association (Fourth Edition), Smart Agent.