| 摘要 |
A method of automatically converting from accrual based accounting to cash basis accounting using a computer is disclosed. The method may include reviewing an entry in a general ledger, determining whether an entry in the general ledger is for a transaction between general ledger accounts that are treated differently in accrual based accounting and cash based accounting, for an entry determined to be between general ledger accounts that are treated differently in accrual based accounting and cash based accounting, calculating a modifying entry to convert the entry from accrual basis accounting to cash basis accounting, applying the calculated modification entry to the entry, and creating a modified balance sheet and modified income statement based on the modified entry. |
