（Account Books）
Accounting books consist of following two categories:
1. Journals: used to record accounting events chronologically.
2. Ledgers: used to accumulate accounting events according to the accounting items.

（Journal Books）
Journal books are divided into the following two categories:
1.General Journal Book: The journal books recording all events on a chronological basis and/or concurrently recording the footing of special chronological accounting items on a chronological basis, such as daily events or journal entries, etc.
2.Special Journal Book: The journal books recording special events on a chronological basis, such as cash book, sales journal, purchase journal and so on.

（Ledger Books）
Ledgers consist of following two categories:
1.General Ledger: The ledger used to record all controlling items.
2.Subsidiary Ledgers: The ledger used to record all subsidiary items of a controlling item.

（Required Books）
Journals and general ledgers shall be used by all business entities. Manufacturers or entities with larger business scope may use cost accounting books or special journals and subsidiary ledgers. Business entities with sound accounting systems may replace journals with daily account lists.

（Numbering of Account Books）
Each page of the account books maintained by a business entity must need to be serially paginated. Removed or destroyed pages are not allowed.

（Establishment of Account Book Index）
A business entity must set up a table of books to specify the name, characteristics, first and last dates of usage, and have both the business entity`s person-in-charge and the handling accountant of the same to sign thereon concurrently.

（Recording of Name and Account on Business Account Books）
For an account recorded with the name of a person in the book of a business entity, the real name of the person must be specified and the address of the person must be specified in the subsidiary account. For a joint account, the real name and address of the representative must be specified.
For a property account recorded in the book of a business entity, the name, category, price, quantity and location of the property must be specified.