Can loose-leaf books be used or not? Please answer with regulations.

Accounting book classification 1. Classification by purpose:

& lt/B& gt； 1) chronological account book: also known as journal, it is an account book that is registered one by one according to the sequence of economic business occurrence or completion time. Chronological account books shall be registered by the accounting department in the order of receipt of accounting voucher numbers. At the early stage of the development of accounting, it is required that the economic business that occurs every day must be registered on a daily basis to record the amount of business that occurs that day. Therefore, it is customary to call the chronological book a journal. Chronological books are divided into general journals and special journals according to different records.

2) classification of books: an account book in which all economic and business matters are registered in the ledger account set according to the specific categories of accounting elements. The classification of account books is divided into general ledger and subsidiary ledger according to the degree of detail of accounting indicators provided by them. General ledger, referred to as general ledger for short, is a classification of books that sets up accounts according to general classification subjects. It is used to register various economic businesses, conduct general classification accounting and provide summary accounting data. Sub-ledger, referred to as sub-ledger, is a kind of account book classification that opens accounts according to sub-ledger subjects, registers a certain kind of economic business, conducts sub-ledger accounting and provides sub-ledger accounting data.

3) Memory account book: an account book used for supplementary registration of some economic and business matters that are not registered in the chronological account book and the main account book. Such as establishing a register of leased fixed assets and a register of consigned goods.

2. According to the account page format classification:

1) Two-column account book: an account book with only two basic amounts of debit and credit. (Two-column account books can be used for various income and expense accounts)

2) Three-column account book: an account book with three basic columns (journal, general ledger, fund, creditor's rights and debt subsidiary ledger).

3) Multi-column account book: an account book with two basic columns, and several debit and credit columns can be set as required. (breakdown of income and expenses)

4) Quantity and amount account book: the three columns of debit, credit and amount are divided into three columns of quantity, unit price and amount to reflect the physical quantity and value of property and materials (the quantity and amount account book is usually used for detailed accounts such as raw materials, inventory goods and finished products).

5) Horizontal registration account book: on the same line of the same account page, the related contents of an economic business from occurrence to completion are recorded.

3, according to the appearance characteristics of classification:

1) bookkeeping account book: Booked account book, referred to as bookkeeping account book, is an account book that binds a certain number of pages with consecutive page numbers into a book before opening. This kind of account book is generally suitable for important and controlling general ledger, cash account book and deposit journal.

Advantages: it can avoid the loss of account pages and prevent account pages from being replaced, which is safer.

Disadvantages: the same account book can only be registered by one person at the same time, which is inconvenient for the bookkeeper to divide the work.

(General ledger, cash account book and deposit journal should be kept in bookkeeping mode).

2) Loose-leaf account book: Loose-leaf account book, referred to as loose-leaf account book, is an account book that puts a certain number of account pages in a loose-leaf folder, and can increase or decrease some account pages at any time according to changes in accounting contents. Binders are generally suitable for subsidiary ledgers.

Advantages: account pages can be added according to actual needs, so that account pages are not wasted, the use is flexible, and the accounts are conveniently divided.

Disadvantages: the account page is easy to lose and replace.

(Various subsidiary ledgers can be in the form of loose-leaf ledgers)

3) Card account book: Card account book, referred to as card account book, is an account book that stores a certain number of card account pages in a special card box, and can add account pages at any time as needed. Card account is generally suitable for detailed accounting of low-value consumables and fixed assets. (In China, card accounts are generally only used for fixed assets subsidiary ledger).