| 摘要 |
One embodiment of the present invention provides a system for moving balances from at least one source account into a target account and subsequently reversing the movement. The system operates by receiving a request for a move/merge operation to move the balances from source accounts to the target account. In response to the request, the system creates a list of changes to the source accounts and the target account that are involved in moving the balances. The system stores this list of changes into a memory for later retrieval during a move/merge reversal operation. Next, the system performs the move/merge operation by applying the list of changes to the source accounts and the target account. When the system subsequently receives a request to reverse the move/merge operation, the system reverses the move/merge operation by retrieving the list of changes from the memory and applying the inverse of changes in the list to the source accounts and the target account. In a variation the on above-embodiment, the system validates the move/merge operation according to a set of business rules before performing the move/merge operation. For example, the set of business rules may ensure that the source and target accounts belong to the same financial statement category or the same business entity. In a further variation on the above embodiment, the system additionally creates move/merge audit journal entries to facilitate future auditing of the changes made during the move/merge operation. |
