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 R123-176 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 R123-176 of the French Commercial code

Article R123-176 of the French Commercial code

November 6, 2023
5:34 pm

The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require.

Entries made in the journals and subsidiary ledgers are centralised at least once a month in the daybook and general ledger.

Original in French 🇫🇷

Article R123-176

Le livre-journal et le grand livre sont détaillés en autant de journaux auxiliaires et de livres auxiliaires que les besoins du commerce l’exigent.

Les écritures portées sur les journaux et les livres auxiliaires sont centralisées une fois par mois au moins sur le livre-journal et le grand livre.

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.