Accounting documents are classified into the following two categories:
1. Original document: proves the process of an accounting matter and is used as the foundation for preparing accounting vouchers.
2. Accounting voucher: proves the liabilities of accountants and is used as the foundation for bookkeeping.
Groups with an annual budget of no more than NT$ 3,000,000 may use original documents as the foundation for bookkeeping.

Original documents include the following categories:
1. External documents: ones obtained from parties other than the group.
2. Outgoing documents: ones given to parties other than the group.
3. Internal documents: ones prepared and retained by the group.

Accounting vouchers include the following categories:
1. Receipt voucher
2. Payment voucher
3. Transfer voucher
The formats for the accounting vouchers in the preceding paragraph are provided in Annex 4.