Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

Home | French Legislation Articles | French Commercial code | Regulatory part | BOOK I: Commerce in general. | TITLE II: Traders. | Chapter III: General obligations of traders | Section 2: Merchant accounting | Subsection 1: Accounting requirements applicable to all traders | Paragraph 1: Compulsory books, documents and accounting vouchers. | Article R123-175 of the French Commercial code

French Commercial code
- Regulatory part
  - BOOK I: Commerce in general.
    - TITLE II: Traders.
      - Chapter III: General obligations of traders
        Section 2: Merchant accounting
        Subsection 1: Accounting requirements applicable to all traders
        Paragraph 1: Compulsory books, documents and accounting vouchers.

Article R123-175 of the French Commercial code

Article R123-175 of the French Commercial code

November 6, 2023
5:35 pm

Journal entries are recorded in the general ledger and broken down according to the chart of accounts.

Original in French 🇫🇷

Article R123-175

Les écritures du livre-journal sont portées sur le grand livre et ventilées selon le plan comptable.

Need help with this article? Get help from a French lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.