Articles on Andorran accounting

Keeping the books properly does not generate revenue, but keeping them badly loses money—always at the worst possible time: an inspection, a sale, a change of partner or a handover to a new accounting firm.

Here we write about the real work: balancing, reconciling, closing and knowing where every figure comes from. Most of it applies whether or not you use AndCompta, because that is how double-entry bookkeeping works.

The common thread is the audit trail. Accounts in which errors have been erased cannot be audited, and the person reviewing them will miss precisely the evidence that was deleted.