Module 18 min912 wordsFree — no account
Record, count, close
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — Commercial code, article L123-12: chronological accounting recording of movements affecting the assets of the business, verification by inventory at least once every twelve months of the existence and value of asset and liability items, annual accounts comprising the balance sheet, the income statement and a set of notes forming an indivisible whole; version in force since 21 September 2000 — verified on September 8, 2026
- Légifrance — Commercial code, article R123-173: every trader is required to keep a day book and a general ledger, numbering and initialling by the court clerk at the trader's request and free of charge, documents in electronic form allowed provided they are identified and dated as soon as they are drawn up by means offering every guarantee as to evidence; version in force since 1 January 2016, from decree no. 2015-903 of 23 July 2015 — verified on September 8, 2026
Contents linked from this module
- Depreciation calculator
One of the entries the annual stocktake calls for, and whose amount has to be substantiated.
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.