Every trader, whether a corporate or natural person shall keep a Journal in which his daily
commercial transactions shall be recorded.
He shall also keep a General Ledger, with a general summary balance, as well as an Inventory
Book.
Such accounts books shall be kept in accordance with the provisions of the Uniform Act relating
to the organisation and harmonisation of accounts of enterprises.
Every corporate person carrying out commercial activities shall also comply with the provisions
of the Uniform Act relating to commercial companies and economic interest groups and the
Uniform Act on the organisation and harmonisation of accounts of enterprises.
Official translation
Spot-checked
In force from 17 April 1997
Source page 10