회계정보시스템에서의 단순대차대조표 구축사례 : Turbo Pascal을 중심으로 = A case design of simple balance sheet in turbo pascal

다국어 초록 (Multilingual Abstract)

The purpose of this study is to design one simple balance sheet by using turbo pascal to understand balance sheet and programming technique of turbo pascal. For this purpose, the literature survey, first of all. was undertaken to investigate the basic concept of balance sheet and its relatedness to the accounting information system. Second as a design procedure, one types of balance sheet is selected and analyzed grammatically based upon turbo pascal to program simple structure of balance sheet. Third, the implementation come out to be successful, more or less. But the limitation of it still exit. One immediate limitation is the simplicity of the structure. Perhaps a more fundamental limitation of this study is its slightly difficult inability to expand and connect to any other accounting information system such as ERP. SCP. However. this study is useful for understanding the structure of balance sheet and pascal programming and being utilized in small business firms for quick and convenient reference.

목차 (Table of Contents)

• 목차
• Ⅰ. 서언 = 127
• Ⅱ. 회계정보처리구조와 대차대조표 = 130
• 1. 회계정보의 용도 = 130
• 2. 회계정보처리구조 = 132
• 3. 회계정보시스템에서의 대차대조표 = 135
• 4. 대차대조표의 형식과 과목 = 137
• 5. 대차대조표작성의 유의점과 한계 = 139
• Ⅲ. 대차대조표의 설계 = 140
• 1. 보고서형식의 설계 = 140
• 2. 프로그래밍과 분석 = 142
• 3. 프로그램의 실행 = 153
• Ⅳ. 결언 = 155
• * 참고문헌 = 157