| 摘要 |
A method and apparatus for electronically performing bookkeeping upon a plurality of accounting journal entries having at least one account number and at least one data component associated with each account number. A chart of accounts having account numbers and opening balances associated with the plurality of journal entries is read electronically. A set of account-section numbers is then created for each account number. The journal entries are electronically read and one of the account-section numbers is assigned to each account number. The assigned account-section numbers and associated data components are then sorted in a predetermined order. A design for the predetermined order is identified and compared with stored design records to see if such a design already exists. If not, the new design is stored. If so, the associated data components are added to the accumulated total for each account-section number. A tally representing the number of account-section numbers is increased by one and an entry number is added to a list for the particular design record. The process is then repeated for each journal entry. |
