EN
This article is dedicated to the presentation of accounting regulations contained in the Napoleonic Code and the Commercial Code of 1807. The primary function of accounting regulation at that time was to ensure the safety of conducting business transactions (in particular the interests of creditors), their proper documentation and disclosure of financial information. Major provisions serving this objective included: { the requirement to keep accurate and reliable business accounts, { the requirement to preserve books of account for 10 years, { the possibility of using books that meet certain criteria as evidence in judicial proceedings,{ the requirement to prepare a report (balance sheet) for the purpose of bankruptcy proceedings, which, in case of the merchant's death, passes to his closest family, { in case of bankruptcy a severe penalty system for inaccurate bookkeeping.