Accounting Act Article 75

Each new page of loose-leaf Books shall be stamped at the bottom by the Chief accounting Officer; cover page and last page of loose-leaf Books shall be governed by Article 72 and Article 73. Pagination shall not be required, however, but separate tables to specify accumulated pages and temporary table of contents shall be put on the first page. Cover pages shall be added to compiled volumes and the number of aggregated pages shall be specified on the cover page pursuant to Article 74. Loose-leaf pages which may not be bound into volumes shall be put in boxes and kept in custody by the processing Officer.Except for General Accounting, Journal Books and Ledger Books shall not contain loose-leaf pages contemporaneously.