The card account book is referred to as the card account. Using cards as storage pages in a special card box, the account page can be added whenever necessary. Account book 。

The use of this account book is flexible and convenient, which makes the contents of the records detailed and specific, and can be used over the years without changing the accounts page. classification Summarize and transfer cards according to the needs of management. But the pages of such books are easily lost and replaced. Therefore, when used, it should be numbered consecutively on the card to ensure safety.

The card account book is generally adapted to the ledger that the account page needs to be rearranged with the transfer of material use or storage location, such as the subsidiary ledger.

Loose leaf account books, for short, loose leaf accounts. Before starting, the order number of the book page was not prepared. In the course of using, each account page was placed in the loose leaf folder or the book book was temporarily tied up. This kind of account book can be added to the accounting page according to the actual situation. It will not cause waste, use more flexible, and facilitate the division of accounts.

However, the pages of such books are easy to be lost and replaced. Therefore, when using this kind of account book, the blank account page must be used continuously. number And the relevant personnel stamped on the account page should be regularly bound up to prevent defects. Loose leaf books are generally suitable for subsidiary ledger.