Financial and legal books record-keeping (bookkeeping)
- Financial record-keeping (bookkeeping) consists of recording all the accounting documents (purchase or sale invoices, receipts, expense reports, etc.), according to the accounting plan standards.
- The purpose of bookkeeping is twofold:
1-justify the use of company funds and certify accounting operations (purchase, payment of salaries, sale of goods or services, etc.)
2-meet the legal obligations of the tax administration: VAT, profit declaration, income declaration and declaration to the CNAS.