Kirjanpidon tulee olla täsmällinen, koska laki vaatii sitä.

Questions & Answers about Kirjanpidon tulee olla täsmällinen, koska laki vaatii sitä.

Why is the subject kirjanpidon in the genitive case?
This sentence uses the formal necessity structure tulee olla (must be). Just like with the verbs täytyy and pitää, the subject of this necessity construction has to be in the genitive case.
How does tulee olla differ from täytyy olla or pitää olla?
They all express necessity, but the tulee + 1st infinitive construction is much more formal. It is primarily used in legal texts, official guidelines, and strict rules, which fits perfectly with mentioning what the law requires here.
Why does vaatii take the partitive object sitä instead of the accusative sen?
The pronoun sitä (partitive of se) refers back to the entire previous clause (the fact that accounting must be exact). When a pronoun refers to a general concept, a situation, or a whole sentence rather than a specific noun, it takes the partitive case.
Does the adjective täsmällinen always mean exact?
It means exact, precise, or accurate in contexts like this one. However, when talking about people or schedules, täsmällinen translates to punctual or on time.

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