Accounting Act Article 63
Special Journal Books shall be summarized in the following periods:1. At the end of each month, where it is necessary at intervals of one month, one week, five days or one day with separate cumulative totals.2. At the handover of the senior Officer or Officer in charge of accounting affairs.3. At the closing or settlement of account by Agencies or Funds.General Journal Books shall also be summarized at the end of each month, when the Agencies are to settle their accounts or at the handover of Chief accounting Officer.
中文原文 會計法第63條
各種特種序時帳簿，應於左列時期結總：
一、每月終了時，遇事實上有需要者，得每月、每週、每五日或每日為之，均應另為累計之總數。
二、各種會計事務之主管或主辦人員交代時。
三、機關或基金結帳時。
普通序時帳簿，於每月終了時、機關結帳時或主辦會計人員交代時，亦應結總。
一、每月終了時，遇事實上有需要者，得每月、每週、每五日或每日為之，均應另為累計之總數。
二、各種會計事務之主管或主辦人員交代時。
三、機關或基金結帳時。
普通序時帳簿，於每月終了時、機關結帳時或主辦會計人員交代時，亦應結總。