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.
The old-fashioned chronological books in China are very troublesome because they are checked by the dates of Jiazi cadres and branches and by the time series.
Article 23 The account books to be established by a business are general chronological book and general ledger book.