A computerized accounting system adapted to be used by at least first and second groups of users. The system comprises a host accounting system, an overlay system, a host report system, and an overlay report system. The host accounting system allows users to store transaction data representing financial transactions. The overlay system allows users in the second group of users to store overlay adjustment data representing adjusting journal entries related to the financial transactions. The host report system allows users to generate host reports based on the transaction entries. The overlay report system allows users in the second group of users to generate overlay reports based on the transaction entries and the overlay journal entries.
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