raamatupidamiskohustuslane arvestab oma vara, kohustisi ja majandustehinguid lahus tema omanike, kreeditoride, töötajate, klientide ja teiste isikute varast, kohustistest ning majandustehingutest, the accounting entity keeps separate accounts of its assets, liabilities and business transactions and the assets, liabilities and business transactions of its owners, creditors, employees, customers