1. To implement its internal control system in order to prevent falsification, fraud and other errors for the sake of safeguarding assets of the accounting units;
2. To maintain the books of accounts and other registers in order to enable the preparation of the financial statements;
3. To chronologically record all economic and financial transactions;
4. All entries recorded in the journals must be referred to supporting documents in accordance with the regulatory and legal provisions. The said supporting documents should be kept and classified systematically according to specify methods;