| 摘要 |
PURPOSE: A double journalizing based on a mathematical identical equation, a double accounting processing method and a system thereof are provided to express a trial balance and financial statements by using the mathematical identical equation, thereby logically easily comprising the trial balance and the financial statements. CONSTITUTION: An identical equation processing module(222) performs identical equation processing in an input process. A vector calculating module(223) outputs a processing result by calculating a balance for each subject ledger based on a deposit and withdrawal item according to an input signal. A balance determining module(224) processes a signal by determining one data inputted in a journal file. A balance sheet processing module(225) displays and stores a profit and a loss by processing the profit and the loss based on the data of the journal file. [Reference numerals] (210) Auxiliary memory device; (220) Accounting processing program; (221) Screen processing module; (222) Identical equation processing module; (223) Vector calculating module; (224) Balance determining module; (225) Profit and loss statement processing module; (226) Balance sheet processing module; (227) Item ledger processing module; (228) Trial balance sheet processing module; (230) Input device; (240) Central processing device; (252) Display device; (254) Printer
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