Regulations on Disposal of the Financial Affairs of Social Associations Article 4
Social associations shall keep account books, and those with property shall keep property registers. Other account books may be kept as needed.Where the amount of the annual budget is more than NT$3,000,000 a social association shall prepare a general ledger and detailed ledgers separately.
中文原文 社會團體財務處理辦法第4條
社會團體應備日記簿，其有財產者應置財產登記簿，並得視實際需要自行編訂其他帳簿。
社會團體年度預算金額逾新臺幣三百萬元者，應另備總分類帳簿及明細分類帳簿。
社會團體年度預算金額逾新臺幣三百萬元者，應另備總分類帳簿及明細分類帳簿。