SIMPLIFIED BOOK FOR DOUBLE ENTRY SYSTEM WITHOUT DEBTOR AND CREDITOR AND METHOD OF RECORDING IN THE SAME

摘要

PURPOSE: A simplified book for the double entry system without a debtor and a creditor and a method of recording in the same book is provided to make it possible for even a non-expert to easily and simply calculate information on management statistics such as the ledgers by accounts and the financial statements. CONSTITUTION: The simplified book for the double entry system without a debtor and a creditor and a method of recording in the same book comprise a day-book form regarding receipt of money and payment and a method of recording the same; a totaling sheet form by accounts, a totaling sheet form by crops, a totaling sheet by clients and a process and a method of recording the same; a form of trial calculation sheet on the total and balance and a method of recording the same; a method of processing the settlement and a method of calculating the net income; a profit-and-loss statement form and a method of recording the same; and a form of term-end properties and debt statement and a method of recording the same.