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Showing 531–540 of 52528 articles for “Art. 17-1”
A company or establishment agreement or, failing that, an extended branch agreement may provide for the implementation of part-time working hours at the employer's initiative. This agreement or conven…
Communications with lawyers are made by ordinary letter, with the exception of the order closing the investigation and the notice of hearing, which are served by registered letter with acknowledgement…
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
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 cen…
Where the debt is assigned or pledged under a public contract, notification must be made to the assigning accountant designated in the contractual documents. It must include the following compulsory i…
Article R. 622-1 is applicable to receivership proceedings.
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