Accounting Act Article 45
For the purpose of simplification, government BAS Agencies may merge the Books of General Accounting, Unit Accounting, Subordinate Unit Accounting, as well as Special Journal Books and Subsidiary Ledger Books of Sub-Accounting during the compilation process depending on the circumstances.
中文原文 會計法第45條
政府主計機關，對於總會計、單位會計、附屬單位會計及分會計之特種序時帳簿及明細分類帳簿，為求簡便計，得酌量合併編製。