Chapter 1 General Provisions ﹝§1﹞
Chapter 2 Source Documents ﹝§14﹞
Chapter 3 Account Books ﹝§20﹞
Chapter 4 Account Titles and Financial Statement ﹝§27﹞
Chapter 5 Handling Procedures of Accounting Affairs ﹝§33﹞
Chapter 6 Recognition and Measurement ﹝§41﹞
Chapter 7 Calculation of Profit and Loss ﹝§58﹞
Chapter 8 Closing and Examination ﹝§65﹞
Chapter 9 Penalties ﹝§71﹞
Chapter 10 Supplemental Provision ﹝§82﹞