Laws and Regulations Database of the Central Bank of the Republic of China(Taiwan)

Chapter 3　　Accounting Books

Article 12
Accounting books are classified into the following two types:
1. Account books: Books of records containing facts necessary for the preparation 
　 of financial reports.
2. Memorandum books: Books of records not necessary for the preparation of financial 
　 reports, but to facilitate the review of accounting events or handling of 
　 accounting affairs.
For computer-processed accounting data, the records stored in the computer are regarded 
as accounting books that may be printed at any time for reference.

Article 13 
Account books consist of the following two types:
1. Journals: Journals are used principally to record accounting events as occurred 
　 chronologically, including general journals and special journals.
2. Ledgers: Ledgers are used principally to record accounting events according to 
　 the account titles, including general ledgers and subsidiary ledgers.

Article 14
A foundation shall set up a table of account books to specify the name, 
characteristics, first and last dates of usage, which will be signed or stamped 
concurrently by the foundation’s responsible officer and accounting clerk.