Accounting books are classified into the following categories:
1. Journals;
2. General ledgers;
3. Property registers;
4. Subsidiary ledgers;
5. Other accounting books.
Groups with an annual budget of no more than NT$ 3,000,000 may use journals only, and may prepare separate property registers for the acquisition or disposal of properties.
The formats for the accounting books listed in the first paragraph are provided in Annex 3.