Bookkeeping forms originally determine the organizational set-up of the accounting information system and bookkeeping observed as its integral part and instrumental system of records.

The following accounting forms are most commonly used: Italian accounting form (Old Italian and New Italian), German accounting form (plain German and extended German), French accounting form, American accounting form (American Diary - general ledger)

Italian accounting form

The oldest book form appeared in Italy in the Middle Ages. The oldest accounting form appeared in its first form as the old Italian accounting form and then with its improvement it was named as the new Italian accounting form.

According to the old Italian accounting form, the posting due to the lack of documentation, ie the so-called recording, was first done in the so-called a memorial, ie a reminder which was in the form of a bound book, and then the contacts were transferred to the diary, then to the individual accounts in the general ledger which were in small numbers and there was no need for their analytical breakdown.

According to the new Italian accounting form, the accounting events from the memorial are transferred in two types of diaries, namely: cash register, where payments and cash payments are recorded and the receipt diary where all other accounting events are recorded.

German accounting form

Analogous to the Italian and German book form occurs in two variants.

In the simple German accounting form, from the memorial, ie from the accounting documentation, it is recorded in two basic diaries: the receipt diary and the cash diary.

Then, from these two diaries, posting is done in the so-called summary diary, and then it is recorded in the general ledger strictly on certain days (weekly, ten-day, monthly, etc.).

Within the expanded German accounting form there are four types of diaries: cash diary, procurement diary, sales diary, receipt diary.

Accounting events from the documentation are recorded first in some of the diaries, then in the common main or so. A summary diary, and then weekly, ten-day, monthly is recorded in the general ledger.

In both variants of the German accounting form, the number of diaries is strictly limited to two.

French accounting form

After the formation of the accounting documentation, all documents are divided into two basic groups:

- cash registers, which are recorded in a special cash register

- some documents that are recorded in special diaries: diary for purchase of goods, diary for sale of goods, diary for expenses, diary for various operations

Then from all the special diaries the entries are transferred to the German (summary) diary, and from it weekly, ten-day, monthly, etc. is written in the main book. The special diaries are also published in the analytical records, ie in the auxiliary books.

The number of special diaries is not limited and they are opened:

- if there are a large number of posts, frequencies on the same account

- if there is a larger number - valences - there is a larger number of accounts with which one account corresponds

American accounting form

This is the so-called American Diary - a general ledger and is kept in a kind of tabular form of accounts, namely: column for serial number, column for date, column for number of documents, column for short description, control column where the total amount is booked, multiple columns for separate accounts with two columns, for positive and negative changes and finally the last two columns for sums (positive and negative) and the last column for text notes. The number of rows is not limited, ie they are opened according to the needs.

This form is suitable for small companies with a smaller number of accounts and is very clear. The entries are made automatically and simultaneously in chronological records and in the general ledger.