| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To prevent double journalizing in connection with a special journal input system in a computer financial accounting processing. <P>SOLUTION: Transaction data between special journals in which the same transaction data are surely inputted from the special journal of a counter title is detected from the transaction data inputted in the special journal system. Each title and amount of money of the transaction data between special journals is classified into either of a debit and a credit, and recorded. The sum of the amount of money of the debit of the transaction data between recorded special journals is compared with the sum of the amount of money of the credit. As the result of the comparison, if the sum of the amount of money of the debit coincides with the sum of the amount of money of the credit, It is determined that all the transaction data between special journals are correct. The transaction data between special journals which are classified and recorded are reflected in a trial balance sheet and a general ledger. As the result of the comparison, if the sum of the amount of money of the debit does not coincide with the sum of the amount of money of the credit, it is determined that the transaction data between special journals have errors, the list of the transaction data between special journals is displayed and the user is made to correct the errors. <P>COPYRIGHT: (C)2004,JPO</p> |
