France · Bookkeeping

Use this Guide whenever asked about bookkeeping, the chart of accounts, the Plan Comptable Général, books and registers, the livre des recettes, the registre des achats, the livre-journal, the grand-livre, the accounting entries file (fichier des écritures comptables), invoice mandatory particulars, record retention, expense classification, asset capitalisation, depreciation (amortissement linéaire and dégressif), bank reconciliation, or day to day accounting for a French business. Trigger on phrases like "plan comptable", "chart of accounts France", "bilan", "compte de résultat", "micro-entreprise accounting", "régime réel simplifié", "capitalise or expense France", "amortissement", "depreciation France", "FEC France", "bank reconciliation France", "bookkeeping France", or any question about recording transactions, classifying expenses or keeping records under French law. For drawing up, approving, filing and auditing the annual accounts, use france-financial-statements. For the VAT return itself, use france-vat-return. For electronic invoicing and the dates it binds, use france-einvoice. For payroll postings and contribution rates, use france-payroll and fr-social-contributions. For an audit under way, use fr-tax-audit.