Arabic source examples:

State of Kuwait · Statutory text

Article 28 of Commercial Code

English translation

All financial transactions carried out by the merchant, as well as the expenses he has incurred on himself and his family, shall be entered in the original journal. Such entries shall be made day by day.
Arabic original
تقيد في دفتر اليومية الأصلي جميع العمليات المالية التي يقوم بها التاجر، وكذلك المصروفات التي أنفقها على نفسه وعلى اسرته. ويتم هذا القيد يوما فيوميا.

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