| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To solve the problems that accounting data, which is necessary for companies on business management, is not enough only with financial statements, and cash flow statements, various cost statements and statement of revenues and expenses for every department, are independently extracted from accounting books to be created but they may include errors and, in principle, cannot be created until accounts are settled. <P>SOLUTION: Accounting data of four elements for every trading is extracted, and then it is divided into two categories to be journalized twice. The two categories of total calculation ledgers and trial balance sheet constitute an accounting system. Furthermore, financial statements can be conventionally created from one category, and calculation documents for every department according to various project purposes can be precisely and quickly created from the other category. <P>COPYRIGHT: (C)2005,JPO&NCIPI</p> |
