Account books consist of the following two categories:
1. Journals: Journals are used to record accounting events chronologically.
2. Ledgers: Ledgers are used to accumulate accounting events according to the accounting items.

Journal books consist of the following two categories:
1. General journal books: Journal books recording all events on a chronological basis or concurrently recording the footing of special chronological accounting items on a chronological basis.
2. Special journal books: Journal books recording special events on a chronological basis.

Ledgers consist of the following two categories:
1. General ledgers: Ledgers used to record all controlling items.
2. Subsidiary ledgers: Ledgers used to record all subsidiary items of a controlling item.
The general ledger and subsidiary ledgers in the preceding paragraph should be reconciliatory and amounts in related accounts should be consistent.

Cultural foundations shall establish general journal books and general ledgers. They may also set up special journal books or subsidiary ledgers based on actual requirements.

Cultural foundations shall set up a table of books to specify the name, characteristics, first and last dates of usage. They shall be signed or sealed by both the chairperson of the cultural foundation or authorized individual and the in-charge personnel or handling accountant. The table of books shall be appropriately stored.

Account books shall be numbered in accordance with the sequence of the accounts and they may not be damaged. An account book should be used continuously for record keeping within the same accounting year and, unless completely exhausted, shall not be replaced by a new book.
When replacing an account book, each blank page of the book shall be stamped "Blank and Invalid" and the words "All of the following pages are blank and invalid" should be added on the first blank page.