Commercial books
Simply put
Their purpose is to make the trader's business documented and orderly, so they serve as evidence in disputes and as the basis for financial statements and returns. They may be kept electronically in an accounting system under conditions that prevent tampering and allow inspection.
The books and their supporting documents are kept for a period set by law, and failing to keep them or destroying them is penalized. The details are in the Commercial Books Law and its regulations.
Example
During a tax examination, ZATCA asked a store for the books of previous years. Because the store keeps its books in an accounting system along with its e-invoices, it extracted them within hours instead of searching through scattered papers.
Don't confuse it with
in FullScreen ERP
Every invoice and voucher generates its entry without intervention, and the trial balance and final statements are extracted from the system. General accounts