In 1967 J. C. Abbot introduced in [1] the concept of implication algebras as algebras
connected with a propositional calculus. In [5] K. Is´eki introduced a wide class of abstract
algebras: BCK-algebras. Recently, R. A. Borzooei and S. Khosravi Shoar ([2]) showed
that the implication algebras are equivalent to the dual implicative BCK-algebras. W. H.
Cornish ([4]) introduced the condition (J) and proved the BCK-algebras satisfying (J) form
a variety. In [7], as a generalization of a BCK-algebra, H. S. Kim and Y. H. Kim introduced
the notion of a BE-algebra.
In this paper we show that any implication algebra is a BE-algebra and that every BEalgebra
satisfies (J). Moreover, we define commutative BE-algebras and state that these
algebras are equivalent to the commutative dual BCK-algebras.