ELECTRONIC ACCOUNTING DEVICE AND METHOD OF RECORDING DATA INTO FINANCIAL ACCOUNT BASE USED THEREIN Russian patent published in 2013 - IPC G06F17/30 

FIELD: information technology.

SUBSTANCE: device has a database of financial accounts with an additional financial account "Re-evaluation" table, a database of the relative value of the accounting unit and a report generator which interacts with the database of the financial accounts and the database of the relative value of the accounting unit and which generates an output of the system in form of reports on the financial status of a subject and results of business activities of the subject and other management reports, expressed in any currency or accounting unit. The method of populating the database of financial accounts is based on crosswise recording into the financial account tables without the additional financial account "Re-evaluation" table by recording each business transaction four times. All records are entered in the respective order in the natural expression of the accounting unit.

EFFECT: high efficiency of accounting using a computer.

2 cl, 1 dwg, 8 tbl