ACCOUNTING TRIAL BALANCE SHEET FOR ENTERPRISE

摘要

PROBLEM TO BE SOLVED: To improve a guideline of an enterprise administration adopting a future factor by introducing an unrealizing or imaginary amount for giving an influence to the administration even without moving a money to an item as an imaginary number. ;SOLUTION: A factor which does not fall within a current accounting frame in an account title such as, an imaginary number corresponding to an estimated amount, an anticipated acceptance of an order or the like is used, and though a money is not actually moved, it is adopted in an accounting like that the money were moved. Accordingly, if the imaginary number of an unrealizing or imaginary amount is not desired to affect an influence to the accounting, the influence of the imaginary number is canceled by using a means of an offset account, and it may be summed up as a mere comparison number. And, even in the case of mixing the imaginary number with the actual accounting, the numeral of the imaginary number is clearly described, and hence the actual amount number is obtained by subtracting a part of the imaginary number from the apparent numeral. Thus, in a business world for handling a server trial calculation transaction of an evaluation change, a difference between the apparent amount and the actual amount can be known. And, the enterprise can be controlled, and a cause and a result of an enterprise result can be clarified.;COPYRIGHT: (C)1999,JPO