Chapter 2. Books and Accounts to be kept
Art. 66. - Entry of dealings.
1. Every trader shall keep a journal where he shall make daily entries of all his dealings regardless of the nature of such dealings or of the manner in which they were carried out.
2. He may at least once a month balance the proceeds of such dealings and shall in such a case preserve all documents necessary for checking these dealings day by day.
Art. 67. - Inventory and balance sheet.
1. When beginning to carry on his trade, every trader shall prepare an inventory and a balance sheet.
2. A trader shall also, at the end of each financial year, prepare an inventory of his assets and liabilities and balance his accounts for the purpose of preparing the final balance sheet and the profit and loss account. The balance sheet and the profit and loss account shall be entered in special books.
Art. 68. - Keeping of books.
1. The books required under Art. 66 and 67 shall be kept in chronological order without any blanks or alterations.
2. They shall be given a serial number and initialed by the prescribed authority. The number of pages of which the books consist shall be specified by the prescribed authority on the last page of each book.
Art. 69. - Preservation of books.
All books and accounting documents shall be preserved for ten years from the date of the last entry in such books or from the date of such documents.
Art. 70. - Correspondence.
Originals of all letters, messages or telegrams received and copies of all letters, messages or telegrams sent shall be filed and preserved for ten years.