To provide a direct entry type account book with which profit and loss of every month are recognized and even non professional man can prepare an income tax blue form return profit and loss statement and a balance sheet, easily and quickly recognize a management state of every month and easily plan a management policy.

A cash book serving also as the profit and loss statement (account book A) to which a result of debtor and creditor accounts journalized on the basis of daily transactions generated during the period of the month can be entered as the profit and loss of the month and the balance sheet (account book B) to which the result of the debtor and creditor accounts journalized and entered daily can be entered as the profit and loss cumulative total of the month are used together.