根据《会计法》的规定,所有实行独立核算的国家机关、社会团体、公司、企业、事业单位和其他组织都必须设置以下法定会计账簿,并保证其真实、完整。1.总账。也称总分类账,是根据会计科目(也称总账科目)开设的账簿,用于分类登记单位的全部经济业务事项,提供资产、负债、资本、费用、成本、收入和成果等总括核算的资料。总账一般有订本账和活页账两种。各单位可以根据所采用的记账方法和财务处理程序的需要设置总账。2.明细账。也称明细分类账,是根据总账科 According to the Accounting Law, all state organs, social groups, companies, enterprises, institutions and other organizations that implement independent accounting must set up the following statutory accounting books and ensure their authenticity and completeness. General ledger Also known as the general ledger is based on the accounts (also known as general ledger accounts) to open the books, used to categorize all the business units of the registration business, to provide assets, liabilities, capital, costs, costs, revenue and results of aggregate accounting information . General ledger generally book and loose two. Each unit can set up a general ledger based on the accounting methods used and the needs of the financial processing program. 2. Detailed accounts. Also known as sub-ledger, is based on the general ledger section