GENERAL LEDGER COINCIDENT WITH 'BOOK' TO REVISED CONSUMPTION TAX LAW

摘要

PROBLEM TO BE SOLVED: To develop a ledger coincident with needs of forcing a description in a 'book' satisfying predetermined legal description necessary condition for a proprietor for assessed purchase by executing a revised consumption tax law in April 1, 1997. SOLUTION: In a title 14 of a ledger, customer's names (all names) 1, actual trade day 2, remarks (general) 3, debit amount 4a, credit amount 4b of columns are provided, and coincided with legal description four necessary conditions for a 'book' of a revised consumption tax law. Further, a technical functional line of broken line to be filled in upper and lower lines are executed to effectively use a limited space.