Eduka ja jätkusuutliku ettevõtluse aluseks on korras raamatupidamine, mis näitab ettevõtte finantsolukorda ning aitab seeläbi teha ettevõtte tegutsemise ja tulevikuplaanide kohta vajalikke järeldusi ja otsuseid.
Igal äriühingul on kohustus kuue kuu jooksul pärast majandusaasta lõppemist esitada äriregistrile aruanne lõppenud perioodi kohta. Kuna enne äriregistrile saatmist peavad osanikud aruande heaks kiitma, siis ei saa selle kokkupanemist jätta viimastele päevadele.
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