Module 18 min912 wordsFree — no account

Record, count, close

A way to check what has landed — no marks, no account · 1 section · 148 words · 3 min

Test yourself

Question 1 of 3

In what order are movements affecting the business's assets recorded?

By supplierChronologicallyBy nature of expense

Question 2 of 3

What do the annual accounts comprise?

The balance sheet and the income statementThe balance sheet, the income statement and a set of notesThe general ledger and the day book

Question 3 of 3

Is the initialling of the books by the court clerk compulsory?

Yes, and it is charged forNo, it is done on request and free of chargeYes, for companies only

Read in French

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.