1. Classification by purpose: chronological account books: also known as journals, such as cash books and deposit journals, which are registered one by one every day according to the time sequence of economic transactions. Account book classification: including general ledger and subsidiary ledger, registered in the general ledger account set according to the specific categories of accounting elements. Memory account book: also known as auxiliary register or supplementary register, it is a supplementary registration of some economic businesses that are not recorded or incompletely recorded in chronological account books and account book classification.
2. Classification by external forms: user-defined account books, such as general ledger, cash account book and deposit journal. Loose-leaf account book: suitable for all kinds of subsidiary ledger. Card account book: such as fixed assets card account book.
3. Classification by account page format: two-column account book: account book with only two columns of debit and credit. Three-column account book: an account book with debit, credit and balance columns, which is suitable for general ledger and subsidiary ledger of various journals, capital, creditor's rights and debts. Multi-column account book: set multi-column account book in two amount columns (debit and credit) of account book as required, which is suitable for subsidiary ledger of income and expenses. Quantity and amount account book: it is applicable to the subsidiary ledger of raw materials, inventory goods and finished products.