National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 14
Ledgers consist of the following two categories:1. General ledgers: Ledgers used to record all controlling items.2. Subsidiary ledgers: Ledgers used to record all subsidiary items of a controlling item.The general ledger and subsidiary ledgers in the preceding paragraph should be reconciliatory and amounts in related accounts should be consistent.
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14條
分類帳簿分下列二類：
一、總分類帳簿：為記載各統馭會計項目而設者。
二、明細分類帳簿：為記載各統馭會計項目之明細項目而設者。
前項總分類帳及明細分類帳應有統制隸屬之關係，各有關帳戶之金額應相互勾稽。
一、總分類帳簿：為記載各統馭會計項目而設者。
二、明細分類帳簿：為記載各統馭會計項目之明細項目而設者。
前項總分類帳及明細分類帳應有統制隸屬之關係，各有關帳戶之金額應相互勾稽。