Keeping your accounting books
The three duties of article L123-12, the four items every entry must state and the ten-year retention, then the move from the day book to the general ledger and the monthly consolidation of subsidiary books. Three modules on a joinery turning over 640 000 €. All the prose is free to read; the case study and quizzes are sold.
Foundational3 modules26 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Keeping and closing my accounts· Step 1 of 12· Next step: Depreciating fixed assets
This content is part of the path: Completing the schedules of my full tax return package· Step 2 of 8· Next step: Straight-line and declining-balance depreciation
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- State the three duties article L123-12 brings together in a single text.
- Retain the minimum frequency of the physical stocktake.
- Name the three documents that make up the annual accounts.
- Name the two books every trader is required to keep.
- Place what the electronic form changes, and what it does not.
- Retain the four items an accounting entry must state.
- Place the entry rhythm imposed on the day book.
- Know the only case in which operations may be summarised on a single document.
- Retain the language, the currency and the retention period of accounting documents.
- Understand what the ban on blanks and alterations actually covers.
- Describe how entries move from the day book to the general ledger.
- Place the role of the chart of accounts in the allocation.
- Understand why subsidiary journals and books are allowed.
- Retain the minimum frequency for consolidating subsidiary books.
- Separate what is internal organisation from what is a legal duty.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountRecord, count, closeWhat you will be able to do
- State the three duties article L123-12 brings together in a single text.
- Retain the minimum frequency of the physical stocktake.
- Name the three documents that make up the annual accounts.
- Name the two books every trader is required to keep.
- Place what the electronic form changes, and what it does not.
- Module 28 minIncluded in the full courseOrigin, content, allocationWhat you will be able to do
- Retain the four items an accounting entry must state.
- Place the entry rhythm imposed on the day book.
- Know the only case in which operations may be summarised on a single document.
- Retain the language, the currency and the retention period of accounting documents.
- Understand what the ban on blanks and alterations actually covers.
- Module 39 minIncluded in the full courseAllocate, then consolidateWhat you will be able to do
- Describe how entries move from the day book to the general ledger.
- Place the role of the chart of accounts in the allocation.
- Understand why subsidiary journals and books are allowed.
- Retain the minimum frequency for consolidating subsidiary books.
- Separate what is internal organisation from what is a legal duty.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.