Chapter 2 Accounting Vouchers
Article 6
Accounting vouchers can be divided into the two following categories:
1. Source document: The document which proves the course of an event as the basis for the recording document.
2. Recording document: The document which proves the responsibility of accounting officers handling accounting events and which serve as the basis of account keeping.
Article 7
Source documents can be divided into the three following categories:
1. External document: Those obtained from persons other than the cultural foundation itself.
2. Outgoing document: Those given to persons other than the cultural foundation itself.
3. Internal documents: Those prepared and kept by the cultural foundation itself.
The external document and outgoing document in the Subparagraph 1 of the preceding paragraph shall be signed or sealed by the issuer and shall include the following items:
1. Name of the document.
2. Date.
3. The name and address or the unified business number of the transacting parties.
4. Contents and amount of the transaction.
The internal document in Paragraph 1, Subparagraph 3 shall be prepared and kept by the cultural foundation according to the fact and amount of the transaction.
Article 8
Bookkeeping slips can be divided into the three following categories:
1. Receipt slips.
2. Payment slips.
3. Transfer slips.
The term "transfer slip" referred to in Subparagraph 3 of the preceding paragraph may be classified into cash transfer slip and journal transfer slip. All the slips may be distinguished from one another by color or other means.
Article 9
The preparation of a bookkeeping slip shall be based on the source document affixed thereto.
However, for closing adjustments and post-closing transfers, the source documents in the preceding paragraph may be waived.
Article 10
Where the cultural foundation accounting affairs are simple or where the source documents have met the requirements for account keeping, the source documents may be accepted in lieu of bookkeeping slips.
Article 11
The bookkeeping voucher shall be bound by the sequence of date or month with a cover to specify the number of volumes, starting and ending dates and the number of pages, and shall be signed or sealed thereon by the in-charge personnel or handling accountant authorized by the chairperson, CEO, or person in equivalent roles of the cultural foundation.
The cultural foundation may compile and store the following documents separately where necessary. However, they must be categorized and numbered.
1. Source documents that prove the existence of right and liability.
2. Source documents that must be preserved permanently or bound separately for convenience.