Module 18 min912 wordsFree — no account
Record, count, close
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 80 words · 1 min
Worked example
The ArtisanBois SARL spreadsheet, article in hand
Sorting by supplier does not satisfy the chronological recording required by article L123-12: the order imposed is that of dates. Nor does the file satisfy the condition article R123-173 attaches to the electronic form, for want of identification and dating as soon as it is drawn up. The 48 000 € of purchases are accurate, but they sit in a medium that serves neither as a day book nor as a general ledger.
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.