The following shall be recorded in the general ledger: 1. All accounting transactions carried forward from the general journal as per the supporting documents thereof; in particular, the accounts related to cash on hand, bank, partners, creditors, debtors, revenues, withdrawals and expenses. 2. Particulars of goods remaining with the merchant at the end of the fiscal year or an overall statement thereof if the particulars are shown in separate books or statements. In this case, such books or statements shall be deemed complementary to the general ledger. 3. A copy of the annual balance sheet and the profit and loss account.
Interpretation and application must be checked against the official text and current version.