Support correct bookkeeping through the bookkeeping guide or accounting guide (Annex 2, 5, a–c)
Requirement
The digital standard bookkeeping system supports correct bookkeeping through the bookkeeping guide or accounting guide via:
- a. a bookkeeping wizard/assistant having been incorporated into the bookkeeping system to help the company record,
b. the bookkeeping system containing accounting instructions and/or linking/referring to accounting instructions/guides from third parties, or
c. the bookkeeping system having to support the function that users can enter an accounting guide for the individual account.
I would like to know if section b and c are mandatory by low or not?