The fiscal year of the market is from January 1st to December 31st.

Names of accounting reports of the market are as follows:
1. Daily report
(1) Bookkeeping.
(2) Cash balance sheet.
2. Monthly Report
(1) Balance Sheet.
(2) Monthly cash balance sheet.
(3) Income statement.
3. Yearly Report (final accounts)
(1) Business report.
(2) Balance Sheet.
(3) Income Statement.
(4) Each subject's detail balance sheet.
(5) Property list catalog.
(6) The appropriation of revenues.

The due dates of each market report are regulated as follows:
1. Daily report is due by the following day.
2. Monthly report is due by the 10th of next month.
3. Yearly Report is due in 3 months after the fiscal year.
The Item 2, Item 3 reports herein before shall report to the municipal, county/city supervising authorities for records.

The market accountants shall not make entries for those reimbursements that are not fitted to the formal accounting procedures or accounting documentations.
If the above mentioned behavior is from the market manager's order, market accountant shall specify objection in a writing form. If it is not accepted, shall report to the municipal, county/city supervising authorities for resolution.

The market budget is made up through the following rules:
1. Market budget is made up every fiscal year.
2. The market shall make business projects by which the budget is made up. The next year's business projects and income-expenditure budget shall report to the municipal, county/city supervising authorities one month before the end of the fiscal year for approval and records.
3. Each income shall be made up by business projects and each expenditure shall basically consider the origin of income.

The yearly budgets of the market except the personnel expenditure, other item budget may be switched to use in other items within the limited of 20%. If it is necessary to exceed this limitation or in excess of total expenditure, the market shall report to the municipal, county/city supervising authorities with sound reasons for approval and records.

The market shall make the final accounts report in 3 months after the end of the fiscal year and shall report to the municipal, county/city supervising authority for approval and records.
The final accounts report herein before shall have the statement of project implementation and itemized budget execution situation in written form, any changes of budgets shall provide the approval dates and document numbers.

If the market needs to use the yearly surplus to replate facilities, improving marketing and business operating, shall apply to the municipal, county/city supervising authorities together with respective plans for approval.

The market shall assign the full duty personnel to collection of bill receivable.
If the market's receivable bill is unable to collect due to the collectors' negligence so as to make a loss, they are subject to make reparation for a loss in addition to punishment.

The market shall regulate itself the financial auditing and rectification provisions; the local supervising authority shall periodically or randomly audit the market's financial status. The market shall not avoid, disturb, or refuse.
Financial auditing items are as follows:
1. The budget execution audit.
2. The final settlement of account audit.
3. The accounting procedure audit.
4. The cash flow procedure audit.
5. The account treatment audit.
6. Assets and equipment handling audit.
7. Other relating financial audit.

The market receives the financial audit instructions or rectifications, it shall immediately put into practice and report the ongoing situations to the supervising authority. If difficulties occur, the market shall specify the fact and reasons to the supervising authority for reexamination.