Any physical or legal person with trader quality, in the sense of the Moroccan Trade Code, is liable to handle his corporate accounting as provided for by the relevant Law and its attached tables of terms and conditions. The accounting should record, in detail and in day-to-day
chronological order, all transactions susceptible to alter the enterprise assets and liabilities. Every accounting record should specify the origin, designation and the transaction allotment as well as the reference of supporting vouchers.
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