- 1. The Accounting Balance: an indispensable document for accounting control consisting of a recapitulation statement precising for every account if its balance is debitor or creditor as of the beginning of the tax year, cumulated debit and credit transactions as well as debit and credit balances added up at the end of the period.
- 2. The Ledger: a daybook held as per conditions provided for by Law where transactions are recorded either on daily basis or in the form of at least a monthly recapitulation of the sum totals, provided that in such a case, all documents enabling day-to-day traceability are preserved.
- 3. The Great Book: made up with total individual and collective accounts, it enables their follow-up. Every account shows distinctly the balance as of the beginning of the tax year, cumulated debit and credit transactions as of the beginning of the tax year (initial balance not included), as well as its balance as of the end of the period.
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