Accounting Act Article 44
The Ledger Books are categorized into the two following types:1. General Ledger Books: The Ledger Books which are set up to record all general events with the main purpose of compiling the general financial report.2. Subsidiary Ledger Books: The Ledger Books which are set up to record all special events by subsidiary classes or that are recorded into separate accounts with the main purpose of compiling subsidiary financial report, such as Annual revenue Ledger, Allocations Ledger, Property Ledger, and other Ledgers relating to special events.General Ledger Books having Subsidiary Ledger Books shall set up control accounts to record the aggregate of subsidiary accounts. However, Property Ledgers shall set up separate controlled accounts apart from being entered into the balance sheet pursuant to Article 29.
中文原文 會計法第44條
分類帳簿分左列二種：
一、總分類帳簿：謂對於一切事項為總括之分類登記，以編造會計報告總表為主要目的而設者。
二、明細分類帳簿：謂對於特種事項為明細分類或分戶之登記，以編造會計報告明細表為主要目的而設者，如歲入明細帳簿、經費明細帳簿、財物明細帳簿及其他有關於特種事項之明細帳簿。
設有明細分類帳簿者，總分類帳簿內應設統制帳目，登記各該明細分類帳之總數。
但財物明細分類帳簿，除依第二十九條應列入平衡表者外，應另設統制帳簿。
一、總分類帳簿：謂對於一切事項為總括之分類登記，以編造會計報告總表為主要目的而設者。
二、明細分類帳簿：謂對於特種事項為明細分類或分戶之登記，以編造會計報告明細表為主要目的而設者，如歲入明細帳簿、經費明細帳簿、財物明細帳簿及其他有關於特種事項之明細帳簿。
設有明細分類帳簿者，總分類帳簿內應設統制帳目，登記各該明細分類帳之總數。
但財物明細分類帳簿，除依第二十九條應列入平衡表者外，應另設統制帳簿。