Article 15 of the Accounting Law of People's Republic of China (PRC) * * * The registered accounting books must be based on the audited accounting vouchers, and conform to the provisions of relevant laws, administrative regulations and the unified national accounting system. Accounting books include general ledger, subsidiary ledger, journal and other auxiliary books. Accounting books shall be registered according to the page number sequence of continuous numbers. If there are errors, missing pages, missing numbers and skipping lines in the accounting books, they shall be corrected in accordance with the methods stipulated in the unified accounting system of the state, and the accounting personnel and the person in charge of the accounting institution (accounting supervisor) shall stamp the correction place. Where electronic computers are used for accounting, the registration and correction of accounting books shall conform to the provisions of the unified national accounting system.