Computer implemented process for executing accounting theory systems

A method for creating programs and processing data by establishing a programming language using a data processing apparatus so that said programming language will represent the steps for executing an accounting theory system, said method comprising the steps of:

• dividing and classifying by function a collection of accounting knowledge for executing accounting processing so that basic components of said accounting knowledge are extracted;
• correlating unit programs and individual programming terms constituting said programing language with said basic components of said accounting knowledge to prepare a correspondence table;
• creating an accounting execution procedure by putting together an appropriate number of said basic components of said accounting knowledge for obtaining desired results of accounting;
• creating an execution program by selecting, from said correspondence table, those of said unit programs and of said individual programming terms corresponding to the basic components constituting said accounting executing procedure;
• creating a processing program by combining the selected unit programs and individual programming terms with actual data representing accounting transactions;
• creating a set of data cards by combining said actual data with a description of the attributes exhibited by said actual data in said programming language;
• defining as execution information said basic components, said unit programs, said individual programming terms, said correspondence table, said accounting execution procedure, said execution program and said data cards;
• recording said execution information in a reusable manner;
• and
• defining and assigning said execution in formation to a command module, to a display module, to a print module and to a database module;
• wherein the assignment of any part of said execution information to said command module is made from the viewpoint of creating another execution program similar to said execution program;
• the assignment of any part of said execution information to said display module and to said print module is made from the viewpoint of displaying said execution information;
• and the assignment of any part of said execution information to said database module is made from the viewpoint of storing said execution information for later duplication and reference.