raamatupidamiskohustuslane arvestab oma vara, kohustisi ja majandustehinguid lahus tema omanike, kreeditoride, töötajate, klientide ja teiste isikute varast, kohustistest ning majandustehingutest, in accounting, you must keep separate records of your own assets, liabilities, and business transactions, as well as those of your owners, creditors, employees, customers, and other parties