| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To solve the maximum problem in a conventional bookkeeping that the journalization method of a transaction which is the most important and unforgiving of any mistake and the process up to settlement are complicated, and unerring judgment and mistake-free bookkeeping/calculation are necessary therefor, which are generally difficult without an professional engineer. <P>SOLUTION: In this system, the complicated and difficult journalization form as described above is easily performed by use of only two rules in which an increase in title amount is shown by plus, and a decrease and cancel are shown by minus. Accordingly, it is unnecessary to learn ten ways of rules in total of multiplication of five accounts and two kinds of credit and debit sides. Further, a settlement form can be directly formed by use of a database in which journalization slips are inputted by account title without requiring the formation of account book and estimation table required for settlement form formation in the past (7-10 in Fig. 1). A precise settlement can be performed by functions (2 and 8 in Fig. 1) for checking the journalization and data on the database. <P>COPYRIGHT: (C)2004,JPO</p> |
