National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 13
Journal books consist of the following two categories:1. General journal books: Journal books recording all events on a chronological basis or concurrently recording the footing of special chronological accounting items on a chronological basis.2. Special journal books: Journal books recording special events on a chronological basis.
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13條
序時帳簿分下列二類：
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。
二、特種序時帳簿：以對於特種事項為序時登記而設者。
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。
二、特種序時帳簿：以對於特種事項為序時登記而設者。