Art. 18 Ledger. — COMMERCIAL CODE

The ledger shall show an accurate and up-to-date record of

all transactions classified as personal and impersonal accounts and

so kept as to render possible the drawing up of a true and correct

picture of the state of affairs of the business or trade at any given

time.

← Art. 17 Inventory-book. COMMERCIAL CODE Art. 19 Optional trade books. →