(Principles of accounting procedures)
Accounting officer must not prepare recording document unless there is lawful source document; unlawful recording document must not be recorded into the accounts. However, events without the source document during preparation for settlement and transferred into accounts after settlement shall not be subject to this limitation.

(Preparation of recording document)
Recording document shall be prepared at all times during which the increase and decrease, custody and transfer of bulk property occur; however booking document for payments of sporadic supplies and materials shall be prepared monthly according to each category.

(Calculation of depreciation rate in government-owned enterprises)
Depreciation of permanent properties and inventory consumption of non-permanent properties of government-owned enterprises shall be calculated with reference to costs; costs which cannot be tracked back in time shall be calculated with reference to initial quotation recorded into the account.

(Cost accounting activities)
Cost accounting activities relating to element of cost shall be recorded with details and calculated accurately. Subsidiary statements of said cost elements shall be prepared to compare and analyze causes giving rise to the increase and decrease of cost.

(The posting procedure)
Except for transfer vouchers in the following subparagraph 2 and 3 in this Article, vouchers when recorded into the Journal book with subsidiary ledger book established shall contemporaneously be recorded into that subsidiary ledger book.
Where transactions in the special journal books are required to be settled periodically and entered in general ledger books, transfer vouchers shall be prepared according to the footing and be recorded in general journal books before the posting starts. However, special journal books merely involve receipt and payment of cash transactions may be posted to general ledger books directly.
Public properties and special properties shall be settled periodically according to subsidiary ledger book, transfer vouchers shall be prepared according to the footing and be posted to separately established books of controlling accounts.

(Summarization of special Journal books)
Special journal books shall be summarized in following period:
1. At the ending 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 request of senior officer or officer in charge of accounting activities, and
3. At the closing or settlement of account by authorities or fund.
General journal books shall also be summarized at the end of each month, when the authorities are to settle their accounts or at the request of accounting officer in charge.

(Settlement or closing of accounts)
Authorities or fund shall be settled or closed if any of the following circumstances occurs:
1. At the end of a fiscal year,
2. Where it is necessary to settle accounts once every month, quarterly or half-yearly, then every time during each settlement.
3. At the end of extraordinary events, excluding subparagraph 1 and 2, and
4. the authority have been abolished or fund have ended.

(Maintenance and recording of accounts)
All deferred revenue, deferred charge, matured debt payable, matured credit receivable in any accounts of ledger book and other rights and liabilities which have accrued but have not yet been recorded into books, shall be maintained and entered before the settlement of each account.
Accounting activities of government-owned enterprise, excluding accounts maintained in preceding paragraph, relating to bad debts, depreciation, consumption, amortization, inventory-check of materials, supplies and products, and offset of internal profit and loss, or other activities which are required to be maintained shall be maintained and recorded.
Each departmental accounting authority or subordinate departmental accounting with affiliated sub-accounting authorities shall maintain and record accounts upon the receipt of closing statements from the sub-accounting authorities. If the closing statements of sub-accounting authorities are delayed due to extraordinary circumstances, each departmental accounting authority or subordinate departmental accounting authority may proceed to settlement in advance with remark added, and supplement records and perform summary upon receipt of sub-accounting report later. .

(Treatment of the balance of credit and debit sides)
Once the accounts have been prepared, the balance of credit and debit sides shall be dealt with pursuant to the following:
1. All balances of receipt and payment accounts of government accounting activities shall be summarized into all accounts of annual budget revenue and various accounts of budget allocation for the purpose of calculating the surplus and deficit of annual revenue and budget allocation.
2. All balances of profit and loss accounts of government-owned enterprises shall be summarized into all accounts of total profit and loss for the purpose of calculating profit and loss.
3. All balances of accounts of accounting activities in preceding two subparagraphs relating to asset or liability nature shall be summarized into accounts for next fiscal year or period.

(Cross-out and correction of written errors)
Errors made in recording and writing financial reports, books and important books of reference or documents, which have been discovered shall be crossed out with lines and corrected immediately by original processing registrar with signatures or stamp affixed to verify the correction spot, no cut-and-paste, erasure or obliteration with correction fluid may be permitted.
Errors in preceding paragraph that is discovered by officer afterwards which does not affect the footing, shall advise the accounting officer in charge to correct the errors pursuant to the forgoing paragraph. For errors that affect the footing, vouchers shall be separately prepared in correction of the error. Correction of errors found in machine processed or stored accounting data shall be prescribed by Central BAS authority.
Where errors made, which cause the Treasury to suffer damages, relevant accounting officer shall be held joint and severally liable for damages incurred.

(Cross-out of blank space)
Books and important book of references where two pages have been overlapped which resulted in blank pages, that page shall be obliterated with lines, where one or two lines or one or two rows arise out of mistake, the mistaken lines or rows shall be obliterated with lines and signed or stamped by registrars and accounting officer in charge.

(Compilation and consolidation of vouchers into volume)
Vouchers that have been recorded into books shall be compiled and consolidated into volume according to each type and date and order of serial number, with cover pages specifying the date, month, year of starting and ending dates, the number of pages and serial numbers, and kept in custody by accounting officer for auditing purposes.

(Treatment of source documents 1)
Source documents, except for those sent to Audit Offices for audit purposes shall be marked with serial numbers of voucher with voucher attached and be dealt with according to preceding Article; Those without vouchers attached, shall also be marked with voucher serial number, be pasted neatly in order and compiled into volume with cover pages specifying the date, month, year of starting and ending dates, the number of pages and serial numbers. Accounting officer in charge shall affix stamps on the space between pages and edges of glued vouchers, and kept in custody by accounting officer for auditing purposes.Source documents that can be easily classified and compiled into volume may not be required to be glued and pasted. Treatment of source document and custody for accounting activities dealt with as a whole prescribed in Article 9, shall be prescribed by Central BAS authority.

(Treatment of source documents 2)
The following source documents shall not be governed by the preceding Article. However, places of custody, file numbers and other relevant facts for easy reference shall be specified in compiled volume:
1. Various contracts
2. Documents required to be filed and statements required to be compiled into separate volume.
3. Documents stored for future usage or custody of cash, notes, securities and properties.
4. Documents required to be transferred to other authorities.
5. Other documents, which may not be or shall not be pasted and compiled into volumes.

(Items specified on the cover page of each book)
Cover pages of account books shall contain name of authorities, titles of books, volume numbers, number of pages and starting date of usage, and be signed or stamped by Chief Officer of authority and accounting officer in charge.

(Items specified on the last page of each book)
Last page of each book shall contain a list of accounting processing officers such as names and positions of accounting officer and relevant persons who are in charge of bookkeeping and reviewing, dated by date of processing, signed and stamped by each officer.

(Pagination of books)
Pages of various books shall be paginated in order and no page shall be destroyed or torn out. Each general ledger book and subsidiary ledger book shall contain a table of contents in front of the book.

(Treatment of loose-leaf books)
Each new page of loose-leaf book shall be stamped at the bottom by accounting officer in charge; cover page and last page of loose-leaf book shall be governed by Article 72 and Article 73. However pagination shall not be required but separate tables to specify accumulated pages and temporary table of contents shall be disposed 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 processing officer.
Except for general accounts, journal books and ledger books shall not use loose-leaf pages contemporaneously.

(Limitations to the replacement of account books)
Account books shall not be replaced by a new book prior to settlement of accounts, unless completely exhausted; the remainder that provides enough space for long-term recording, even after the settlement, may be used continuously.
When replacing new accounting book, the blank pages of the old books shall be marked with the words "Blank and Invalid" to render it invalid.

(Exceptions for machine-processed books)
Due to limitations of machine function, accounting data processed by machine shall not be governed by Articles 68, Article 72 up to Article 76.

(Procedures for dealing with used books, reports and vouchers)
Used financial reports, books, storage device of machine processing accounting data and accounting documents compiled into volumes shall be numbered and kept according to each year with table of content prepared for auditing purposes.

(Signatories on financial reports)
Each financial report shall be signed or stamped by Chief Officer of the authorities and accounting officer in charge; Those category of activities relevant to senior officer and officer in charge shall be signed or stamped by that senior officer or officer in charge. However, financial report used internally shall not be required to be signed or stamped by Chief officer of authority.
Where financial report has been compiled into volumes in preceding paragraph, only its cover page shall be signed or stamped by Chief Officer of the authorities and accounting officer in charge.

(Restrictions on the signature)
Signature or stamps on financial reports, books and documents shall contain no erratum or alias.

(Numerical order of reports)
Reports prescribed in subparagraphs 1 to 4, paragraph 1 of Article 32(1) shall be arranged in order and numbered, its number shall be re-numbered each year. Supplementary reports in the period of preparation after the ending of a fiscal year shall resume the numerical order of that fiscal year.

(Promulgation of financial statement)
The promulgation of annual general financial statement shall be governed by Financial Statement Act.
Monthly financial report of each authority shall be promulgated to such authority by accounting officer each month. However, sections therein which is required to keep confidential shall not be promulgated.
Officer of authorities having doubts to promulgation in preceding paragraph may enquire to the accounting officer.

(Preservation of supporting documents)
All types of accounting documents shall be preserved for at least two years commencing from the promulgation of general financial statement or its effective date; after expiration of two years, those preserved may be destroyed with the consent of controlling superior authorities and controlling audit authorities, except for those relating to credits and debts.
Under special circumstances, the preservation period referred to in the foregoing paragraph may be extended or shortened according to aforementioned procedure.

(Preservation of reports and books)
Financial reports, books, important reference books, storage of machine-processed data and its relevant manual shall be preserved for at least 20 years commencing from the promulgation of general financial statement or its effective date by the general accounting authority; those of departmental accounting and subordinate departmental accounting shall be preserved for at least 10 years; those of the sub-accounts and sub-accounts of subordinate departmental accounting shall be preserved for at least 5 years. Upon expiration of preservation period, documents of general accounts from each year may be transferred for safekeeping to document archive authorities or other equivalent authorities with the consent of administrative Chief Officer and audit authorities; Those of departmental accounting, subordinate departmental accounting and sub-accounting may be destroyed with the consent of superior authorities and controlling audit authorities. However, the preservation period of daily, five-day, weekly, ten-day and monthly reports may be shortened to 3 years.
The preservation period referred to in the foregoing paragraph may be shortened in accordance with the foregoing procedure under special circumstances.

(Reports of sub-accounts)
Financial reports of each sub-accounting authority shall be compiled according to stipulated dates, periods and manners and once reviewed by Chief Officer of each authority shall be submitted to the controlling superior authority.

(Review of sub-account reports)
Reports in preceding article, once reviewed by controlling superior authority shall be delivered to accounting officer in charge for audit; those reports required to be consolidated or controlled shall be incorporated into separate controlled record and consolidated report.

(Submission of sub-account reports)
Financial report of sub-accounting authority shall be submitted to the departmental accounting authority or subordinate departmental accounting authority, once reviewed by the chief Officer of departmental accounting authority or subordinate departmental accounting authority, the report shall be submitted to accounting officer in charge for review. Those reports required to be consolidated or controlled shall be incorporated into separate controlled record and consolidated report and submitted to controlling senior authority.
If the departmental accounting authorities in the forgoing paragraph are second-tier department authorities, reports shall be submitted to government authorities of BAS, treasury, property management and auditing offices as may be required.

(Submission of departmental accounting reports)
Each departmental accounting authority shall submit report directly to government BAS, treasury, property management and auditing related authorities. However, where it is necessary, reports may be submitted to superior departmental accounting authorities for further dispatch.

(Controlling record)
Once each BAS authority receives financial reports of each departmental accounting authority and departmental accounting fund, those report that is required to be consolidated or controlled shall be incorporated into separate controlling record for compilation of general financial statement of each government.

(Explanation of the discrepancies)
Discrepancies between the general account reports of government BAS authorities and report of competent authorities relating to government treasury, property management, taxation, government bond, special properties and special funds, shall be examined by controlling auditing authorities and explained in a table.

(Saving copies of report)
Authorities preparing financial reports shall save copies of each report for references.

(Submission of machine-processed reports)
Financial report or information produced from accounting data processed collectively by machines shall be dispatched to relevant authorities dealing with the matters on the whole, collectively.

(Circumstances in which authorities are in charge of more than one type of activities or conduct on behalf of others)
Government authorities in charge of more than one type of special government activities shall prepare account for more than one type of special government activities; those also handling government-owned enterprise shall prepare account for activities of government-owned enterprise.
Non-government affiliated authorities acting as agent in handling government activities shall prepare account for activities handled according to provisions of this Act.

(Distinction of accounting activities and non-accounting activities)
Distinction of accounting activities and non-accounting activities shall be approved by BAS authorities and its affiliated authorities unless otherwise stipulated by law, in which such law shall prevail.