National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 12
Accounting books are categorized into two types below:1. Chronological books: Records based primarily on the chronological occurrence of accounting events.2. Classified books: Records based on the classification of accounting items.
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第12條
會計帳簿分下列二類：
一、序時帳簿：指以會計事項發生之時序為主而為紀錄者。
二、分類帳簿：指以會計事務歸屬之會計科目為主而紀錄者。
一、序時帳簿：指以會計事項發生之時序為主而為紀錄者。
二、分類帳簿：指以會計事務歸屬之會計科目為主而紀錄者。