Act No. 190 Section 329

What are original entries.

Section 329

SEC. 329. What are original entries. — When an entry is repeated in the regular course of business, one being copied from another at or near the time of the transaction, all the entries are equally regarded as originals.

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CitationAct No. 190 Section 329 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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