(1) The accounts as a rule are to contain an organised record of the receipts and expenditure, on alienations and acquisitions of assets and, to the extent that it is customary to provide supporting documents, they are to be provided with supporting documents.
(2) If a trade or business is operated with commercial bookkeeping, then a financial statement drawn up from the books is sufficient as a rendering of accounts. The family court may, however, require the books and other supporting documents to be submitted.