| 摘要 |
A software application teaches cost accounting using a simplified cost system. The main screen of the software application is a schematic flowchart of inventory-related accounts and their supporting liability accounts. Each account is displayed in an X configuration. Each account is related to at least one other account on the schematic based on logical cost accounting relationships. The four nodes from the corners of each X-configured cluster are linked to screens that permit transaction data to be entered and transaction reports and ledgers to be displayed. The top left node of each cluster is always the balance in that account at the start of a month, the top right node is always the balance in that account at the end of a month, the bottom left node is the cost that is transferred into that account at the beginning of a month, and the bottom right node is the cost transferred out of that account at the end of the month. |
