This course introduces students to the essence of commercial law, its origins, sources, and characteristics, as well as the distinction between commercial and civil acts. It provides an overview of commercial activities in general and the implications of distinguishing them from civil acts, along with the criteria for differentiation. The course also covers the legal provisions related to the theory of merchants, the conditions for acquiring merchant status, and the professional obligations of merchants. Furthermore, it explains the statutory provisions concerning the theory of commercial companies, detailing their elements, establishment rules, types, management, and liquidation procedures.