The objective of the General ledger is to give a faithful image of the Entreprise, so that a person of outside can have an exact perception of it.

In particular, each Compte of situation must recut with a measurable data:

*Les Stockholders' equity accounts of must correspond to the capital invested increased or decreased by the Provision S and carryforwards again.

*Les accounts Immobilization S and Stock S must correspond to the actual value of the existing inheritance.

*Les accounts of Debt S and Créance S must correspond to the situation observed near the thirds (Fournisseur S and customer S).

*Le Account of treasury, must recut with the Solde of the Banque.

The strict application of the countable rules within the framework of a traditional accountancy can not lead to a faithful image;
for example: an immobilization completely deadened which is still operational.

The new countable standards (Standards IFRS) try to bring the situation closer to the accounts with the faithful image of the company.

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