| 摘要 |
PROBLEM TO BE SOLVED: To know an accounting state and a financial state by calculating profit-and-loss statements or/and balance sheets by working groups according to completion data, purchase data, sales data, and manufacture cost data and outputting them. SOLUTION: To find the profit-and-loss statement and balance sheet regarding a product a1 of a working group A, a computer performs all journalization such as journalization regarding purchases, journalization regarding the completion of the product, journalization regarding the payment of costs etc., and journalization regarding sales. Daily profit is calculated by subtracting the sales cost from the sales amount. Then the profit-and-loss statement is outputted. The difference between the sum of asset titles and the sum of debt/asset titles is calculated as daily profit. This daily profit matches the daily profit of the profit-and-loss statement. The balance sheet which is thus calculated is outputted. In this case, an output means is composed of a host computer and an output device such as a CRT and a printer. |
