PURPOSE: To execute the accounts processing of construction business without recognizing a construction completion date.

CONSTITUTION: Money reception data which requires to be divided into different items whether construction is not completed or completed is inputted with a common item. In a step 64, construction is judged to be not completed or completed. When it is not completed, construction reception money W is altered into incompleted construction reception money Wii and the construction cost Wo such as the cost of materials, labor cost, order cost for external supplier and expense cost into incompleted construction expenditure Wio. At the time of completed construction, construction reception money W is altered into completed construction uncollected money Wic. Thus, automatic transfer to the item corresponding to incompleted construction or completed construction is executed only by inputting the common item.