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Is there a requirement for the cover of the bookkeeping book?
The cover of the white ledger can be written like this:

X-X。

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Then write down the date of birth and the date of death of the deceased.

After the cover is written, you can make detailed accounting according to your income and expenditure.

When handling the funeral, a gentleman who knows how to manage accounts, knows etiquette, has a certain level of education and good calligraphy will be invited as the director, so that the whole funeral activity can be carried out in an orderly manner.