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    The content concerns Finnish legislation.
     

    Day-to-Day Bookkeeping

    During the financial period, the books must be kept up-to-date (day-to-day bookkeeping). Business transactions reflected on receipts are entered into the accounts. They are entered in chronological order (daybook), and in order of substance based on the nature of the transactions (general ledger). The accounts are completed, when these two ledgers are finally printed out.

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