General chronological books: those recording all events on chronological basis or concurrently recording the footing of special chronological accounting items on chronological basis, such as day book or journal, etc.

• 一普通序时帐簿：以对于一切事项为序时登记或并对于特种序时帐项之结数为序时登记而设者，如日记簿或分录簿等属之。