French Commercial codeIn force
Subsection 1: Accounting requirements applicable to all traders
Article R123-179
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Showing 1451–1460 of 38138 articles for “Art. L 321-17”
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Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
…cting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data as well as the…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
…enever the document is necessary for understanding the processing system and for carrying out controls. This document is kept for as long as the presentation of the accounting documents to which it re…
…istered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
The practical organisation of the aptitude test is entrusted to the Conseil national des courtiers de marchandises assermentés, which receives the applications. A joint order of the Minister of Justic…
An order of the Keeper of the Seals, Minister of Justice, and the Minister of the Economy and Finance sets out the form of the declaration of registration.
The matter is referred to the commission by registered letter with acknowledgement of receipt sent to its secretariat, which convenes the parties to the meeting at which the matter is to be examined b…
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