Business Entity Accounting Act Article 21
（Journal Books）Journal books are divided into the following two categories:1. General Journal Book: The journal books recording all events on a chronological basis and/or concurrently recording the footing of special chronological accounting items on a chronological basis, such as daily events or journal entries, etc.2. Special Journal Book: The journal books recording special events on a chronological basis, such as cash book, sales journal, purchase journal and so on.
中文原文 商業會計法第21條
序時帳簿分下列二種：
一、普通序時帳簿：以對於一切事項為序時登記或並對於特種序時帳項之結數為序時登記而設者，如日記簿或分錄簿等屬之。
二、特種序時帳簿：以對於特種事項為序時登記而設者，如現金簿、銷貨簿、進貨簿等屬之。
一、普通序時帳簿：以對於一切事項為序時登記或並對於特種序時帳項之結數為序時登記而設者，如日記簿或分錄簿等屬之。
二、特種序時帳簿：以對於特種事項為序時登記而設者，如現金簿、銷貨簿、進貨簿等屬之。