Divided into nature and use

(1) Journal, also known as the chronological account book, records the accounts of economic pactions according to the order of economic pactions. Cash accounts and bank accounts are common in practice.

(2) ledger is a book that records various economic pactions according to the accounts.

The book is divided into general ledger books and subsidiary ledger books according to the different levels of classification.

The general ledger, or general ledger, is the general ledger account set up according to the first level accounting items, and records the books of all economic businesses according to the general classification.

It can provide comprehensive accounting information for various assets, liabilities, expenses, costs and revenues.

The subsidiary ledger is the subsidiary account established according to the two level or detailed accounting subjects.

(3) checking accounts, also known as supplementary accounts, is an account book that supplements and registers the economic pactions that can not be recorded or recorded in the journals and the ledger books.