National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 15
Cultural foundations shall establish general journal books and general ledgers. They may also set up special journal books or subsidiary ledgers based on actual requirements.
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15條
文化法人應設置普通序時帳簿及總分類帳簿，另得按實務需要設置特種序時帳簿或明細分類帳簿。