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I have mobile and desktop version of iCompta, there are two accounts: my current bank account and cash in the wallet. Usually I keep track of all my spendings from the wallet in mobile version, but transfers from bank to wallet are performed on desktop version. After last synchronization I noticed that all my cash spendings from the wallet are lost. It would be nice to find the reason for that, but currently I'm more concerned about finding the lost data. The question is: does iComptaMobile do backup before sync? if yes, where can I find it? (I have an access to iPhone filesystem through ssh)

No there is no backup before sync on the iPhone sorry but if you have a Time Machine backup on the Mac, you can restore it.

well, unfortunately I have only old backups from iPhone. but thanks anyway.