Importance of studying the subject:
In view of the orientation of the economic policy in the Kurdistan Region towards free trade, it has become familiar to every individual in our society with the rules and provisions of the valid Trade Law No. (30) of 1984 a necessity of our daily life, due to his need for some special issues in this law, and the knowledge of the individual with the law helps to develop Society to a civilized civil society that knows its rights and obligations, especially if this person is engaged in a commercial business in his life in order to preserve his rights and not be deceived in dealings.
The importance of teaching this subject to students of the Accounting Department also stands out because there is a close link between the vocabulary that we teach in law and the subjects taught in the field of accounting, for example.
The term concept of the moral personal trader, which is meant in the field of law commercial companies, as well as dealing in companies’ shares and bonds, commercial papers (swift, bill of exchange, instrument), commercial agency, bank operations, as well as with regard to the duties of the trader, carrying out compulsory and optional commercial bookkeeping and so on. From the places related to accounting.