Chapter Two Accounting Reports and Accounts
Article 6
Accounting reports include:
1. Statement of financial position.
2. Statement of revenue and expenses.
3. Statement of cash flow.
4. Statement of changes in net worth.
5. Property roll.
When a labor union sets up a fund for specific-purposes, it shall periodically compile statement of changes in this fund.
Article 7
Accounts shall be divided into five categories: assets, liabilities, net worth, revenues and expenses. Each account shall be categorized and numbered in accordance with the nature of the item.
The names and explanatory notes of each account referred to in the preceding paragraph are listed in the attached table of these standards.