- Besides date, account title, debit, and credit, the journal usually includes a brief explanation for the entry.
- Two code establish, accounting title code usually use the Arabic numerals establishment, and adopt the cluster the coding method for code to namely divide the segment the combination of coding.
- account title for annual expenditures
- account title for annual receipts
- Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.