PROBLEM TO BE SOLVED: To generate a profit-and-loss statement as a financial statement based upon accounting principles for business enterprises by automatically journalizing and totalizing manufacture costs, selling expenditures, and general administrative expenses not by an account number classifying method through the best account number system for various expenses for the purpose of administrative accounting. ;SOLUTION: For a processing method which classifies and totalizes the manufacture costs, selling expenditures, and general administrative expenses of various financial statements as the processing method of the financial accounting system, account numbers which are common to the manufacture costs, selling expenditures, and general administrative expenses and repeated are put in one account number system for administrative accounting, previously registered individual departments are classified into two, i.e., a manufacture department group and a selling administrative department group; and the manufacture department expenditures belonging to the manufacture department group are totalized as the manufacture costs and the selling administrative expenditures belonging to the selling administrative department group are totalized as the selling expenditures and general administrative expenses to generate a profit- and-loss statement as a financial statement.;COPYRIGHT: (C)2001,JPO
展开▼
