Colombian Commercial Code - Decree 410 of 1971 - First Book - Of Merchants and Trade Affairs - Title IV - Trade Books, Chapter I - Books and Paper Merchant - From Article 48 to Article 60
COLOMBIAN COMMERCIAL CODE TITLE IV BOOKS OF THE TRADE CHAPTER I Books and papers of the merchant Article 48 .- Every merchant conform its accounting books, accounting records, inventory and financial statements in general, the provisions of this Code and other regulations on the subject. Such rules may authorize the use of systems such as microfilm, facilitate the keeping of your records and correspondence. It will also be allowed to use other procedures of recognized technical value accounting in order to establish their operations, provided that knowledge and provide proof of story clear, complete and reliable individual seats and general business. Article 49 .- For legal purposes, when referring to the book trade, by such means as determined by the law as mandatory and necessary auxiliary for the complete understanding of those. Article 50 .- The accounts can only be in Castilian language, the double entry system, in books recorded, so as ...
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