藝術與建築詞典根目錄
....物件層面
........視覺及語言傳達
............資訊形式 (層級名)
................<資訊形式 (先導詞)>
....................<文件類型>
........................<依功能區分之文件類型>
............................記錄 (文件)
................................<依形式或功能區分之紀錄>
....................................財務記錄
........................................<依功能區分之財務記錄>
............................................簿記記錄
................................................帳簿
|||....................................................會計總帳 (帳簿)
................................................帳目
....................................................遺囑帳目
|||................................................資產負債表
|||................................................臨時記事簿 (簿記記錄)
|||................................................簿記登錄本
|||................................................現金帳簿
|||................................................交易日記帳
................................................薪水帳冊記錄
|||....................................................軍餉記錄簿
|||....................................................薪資單
|||....................................................考勤簿
|||....................................................考勤卡
|||....................................................考勤單
|||................................................薪津單 [N]
|||............................................信用記錄