| 摘要 |
<p>PURPOSE: To provide a method and device for preparing a data base whose data item is standard record to be executed by a microcomputer by operating the design and programming of the data base useful for both an inspection principle and a matrix principle. CONSTITUTION: An information source 31 is connected with a microcomputer 32, and the microcomputer 32 reads an account chart, prepares each individual judgment column number, and stores it in a memory 33. Also, the microcomputer 32 reads a journal item from the information resource 31, allocates one of the account column number 33 to a debit and credit related with an account number in the journal item, and the allocated account column is divided in the order of the smaller account column number for each journal item. Here, the microcomputer 32 can identify the unique set of the account columns related with design, that is, the journal item, the size of a sparse matrix is decided, based on the number of the account columns, and when the design is new, proper design recording is prepared.</p> |
