In the 2nd revised edition of "General Part of Commercial Law," efforts have been made to simplify the material of the general part of commercial law. The first part analyzes the general theory of commercial law, where commercial action is described as the subject of commercial law. The second part of the work covers commercial acts and merchants. The third part of the work presents the business and its organization. A special chapter deals with the accounting organization of the business, where books of merchants, among other things, are discussed. This concise and complete work on commercial law has been enriched with recent literature and case law.