Accounting Act Article 48
Each Sub-Accounting Agency shall regularly copy the contents of the Journal Book and submit the copies to the controlling Unit Accounting Agency or Subordinate Unit Accounting Agency for entry into the account; For accounting affairs that are relatively complex, the controlling Unit Accounting Agency or Subordinate Unit Accounting Agency may discuss with each government BAS Agency and controlling audit Agency to obtain approval to copy the total credits and total debits of each account for each period and the sum of each account, and submit them to the controlling Unit Accounting Agency or Subordinate Unit Accounting Agency for entry into the account.
中文原文 會計法第48條
各分會計機關，應就其序時帳簿之內容，按時抄送主管之單位會計機關或附屬單位會計機關列帳；其會計事務較繁者，得由主管之單位會計機關或附屬單位會計機關，商承各該政府主計機關及該管審計機關，使僅就其每期各科目之借方、貸方各項總數，抄送主管之單位會計機關或附屬單位會計機關列帳。