Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 13
Account books consist of the following two types:1. Journals: Journals are used principally to record accounting events as occurred chronologically, including general journals and special journals.2. Ledgers: Ledgers are used principally to record accounting events according to the account titles, including general ledgers and subsidiary ledgers.
中文原文 中央銀行主管財團法人會計處理及財務報告編製準則第13條
會計帳簿分下列二類：
一、序時帳簿：以會計事項發生之時序為主而為記錄者，分為普通序時帳簿及特種序時帳簿。
二、分類帳簿：以會計事項歸屬之會計科目為主而為記錄者，分為總分類帳簿及明細分類帳簿。
一、序時帳簿：以會計事項發生之時序為主而為記錄者，分為普通序時帳簿及特種序時帳簿。
二、分類帳簿：以會計事項歸屬之會計科目為主而為記錄者，分為總分類帳簿及明細分類帳簿。