Article D2343-10 of the French General Code of Local Authorities
November 5, 2023
The commune’s accounting officer’s entries are kept in double-entry form. They require the use of the following documents: 1° Divisional journals on which transactions are entered in detail in chronological order, as and when they are recorded; 2° A journal and a general ledger or a centralising journal in place of a general journal, general ledger and ledger of balances where transactions recorded on the divisional journals are periodically carried…
