The first entry in the daybook shall consist of the result of the inventory mentioned in the foregoing section, divided into one or several consecutive accounts, according to the system of bookkeeping adopted.\nThere shall thereafter follow day by day, all their transactions, each entry stating the credit and debit of the respective accounts.\nWhen the transactions are numerous, no matter of what importance they may be, or when they take place outside of the domicile, those referring to each account which have taken place on one day may be included in the same entry, but observing in the statement of the same, when they are detailed, the same order in which they occurred.\nThere shall be entered in the same manner, on the date on which they are taken from deposit, the amounts which the merchant uses for his domestic expenses, which shall be placed in a special account to be opened in the ledger for this purpose.\nHistory —Commerce Code, 1932, § 31.
Puerto Rico Legal Code