Concept of proof and commercial books as a means of proof

Proof is the meaning of the word, by providing evidence to reveal a truth, to verify and to bring to a certain situation. Evidence is the means of proof of contentious issues between the parties. From the past to the present, the necessity of recording commercial transactions for the maintenance of commercial life has arisen. This led to the need for commercial bookkeeping. These books in which commercial transactions are recorded and how they should be kept and developed over time vary. The provisions regarding the commercial books in our country are included in various laws, especially the Turkish Commercial Code No. 6102. However, the use of commercial books as a means of proof in disputes in the commercial life is regulated in the Civil Procedure Code No. 6100. In this context, conditions for using commercial books as evidence have been determined. The fact that there is evidence in favor of and against the owner has been evaluated within the framework of judicial decisions.