Accounting Act Article 41
Books are categorized into the following two categories:1. Journal Books: The Books, which predominantly record sequence of accounting events as it occurs chronologically, each individually be named a Book.2. Ledger Books: The Books, which predominantly record accounting events based on the classification of the events, each individually be named an account.
中文原文 會計法第41條
帳簿分左列二類：
一、序時帳簿：謂以事項發生之時序為主而為紀錄者，其個別名稱謂之簿。
二、分類帳簿：謂以事項歸屬之會計科目為主而為紀錄者，其個別名稱謂之帳。
一、序時帳簿：謂以事項發生之時序為主而為紀錄者，其個別名稱謂之簿。
二、分類帳簿：謂以事項歸屬之會計科目為主而為紀錄者，其個別名稱謂之帳。