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 Commercial Accounting Law is the standard for enterprises to handle accounting affairs to ensure that the preparation and recognition of accounting operations are followed. This course is based on the Commercial Accounting Law as the main structure, supplemented by Financial Accounting Standards, Commercial Accounting Processing Standards, and Commercial Electronic Processing of Accounting Information. This course explains the principles and concepts of commercial accounting information processing in my country. Through this course, students will be able to understand the connotation of commercial accounting law and the regulations of relevant laws, so that students can have a more complete understanding and judgment on accounting issues and practical applications.

蕭子誼，(2016)，商業會計法(四版)，智勝代理。

Xiao Ziyi, (2016), Business Accounting Law (4th Edition), Outsmarting Agents.