PROBLEM TO BE SOLVED: To provide a predicate logic formula creation device and a predicate logic formula creation program that create predicate logic formulas as rules of classifying data on each event by predetermined attributes, for events having background knowledge such as prerequisites for the events; a summary journalizing rule creation device and a summary journalizing rule creation program that create predicate logic formulas for events of accounting; and a summary journalizing device and a summary journalizing program that perform summary journalizing using predicate logic formulas.;SOLUTION: A summary journalizing rule creation process 30 applies common rules 32 of accounting transactions and company characteristic rules 33 specific to a company to past journalizing results 31 to create, by rough set theory, predicate logic formulas 34 whose decision attributes are a debit account title and a credit account title. A journalizing process 36 journalizes transaction data 35 according to the predicate logic formulas 34 to decide debit account titles and credit account titles and thus create journalizing results 37.;COPYRIGHT: (C)2006,JPO&NCIPI
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