Abstract:
Methods and systems are provided for automatically filing records concerning business events in a computer system so that the records are accessible to a business application. An identification code is assigned to a business event having a data structure that is represented in the computer system. At least one set of input data, which is provided with a structure specific to a class of business events, is created from data concerning a business event. The at least one set of input data is transformed into a set of output data, which is accessible by at least two business applications. The set of output data is stored with the assigned identification code such that the set of output data can be fully or partly read by the at least two business applications by referring to the identification code.

Description:
This application is a national stage filing under 35 U.S.C. 371 of International Application No. PCT/EP2003/009954, filed Sep. 8, 2003, which published in the German language, and which claims priority to EP 02021654.5, filed Sep. 27, 2002, EP 02021648.7, filed Sep. 27, 2002, DE 102 61123.8, filed Dec. 20, 2002, and DE 10261121.1, filed Dec. 20, 2002. 
     The invention relates to a method for automatically filing documents relating to business transactions, in which a computer system is used to store data relating to a business transaction for access using a business application and in which a business transaction is assigned an identification code, with one or more different classes of business transactions having different data structures being mapped in the computer system. 
     Methods of the stated type are known from the business accounting function, for example. In particular, such methods are carried out automatically using computer systems, preferably using database systems. 
     A fundamental task of an accounting function is the logging of all operative processes in a company&#39;s value added chain and said company&#39;s accounting processes. In this case, the different information is put into a standard language (e.g. accounts concept) and assessed. In this context, a business transaction means a business management operation in which financial assets are either increased (income) or reduced (expenditure). Such business transactions can in turn be assigned to particular classes within which the data to be assigned to the individual business transactions have an approximately uniform structure. Typical classes are personnel, materials management and production, for example. 
     To ensure that the accounting function is in accordance with regulations, logging must be carried out in full and correctly. The document principle serves as proof of this accordance with regulations. This involves any logging of a business transaction on the basis of a particular business management assessment method being documented by means of a document which has an associated identification code. Examples of different forms of business management assessment may be: assessing a business transaction in accordance with the German commercial law or in accordance with IAS, assessing a business transaction between two group companies in accordance with the legal or group-internal provisions, assessing a business transaction in different currencies. 
     The second example mentioned will be explained in more detail: two companies A and B from the same group are assumed. Company A sells to company B a product X at a price of Y, the production costs being Z. In accordance with the legal regulations, this transaction would be booked as follows: the balance sheet account of company B for the product X would receive an increase of Y on the credit side, and a debit amount of likewise Y would appear in the profit and loss account. In accordance with a group-internal regulation, an increase of Z might appear in the balance sheet account of B for the product X. A debit of Y might again appear in the P&amp;L, but also a credit of Y-Z. 
     If a particular business transaction is assessed using a plurality of different business management methods, then accordingly a plurality of different documents are produced. This document principle ensures auditing of the aggregate data, i.e. those summed over particular features, for the invoices using the documents relating to the process data. 
     To achieve the different aims, the accounting function uses business management methods to carry out business management processes, subsequently also called business applications, business management accounting operations (e.g. auditing of results, cost accounting, balance sheet, profit and loss account) and to manage various books (e.g. general accounting, assets accounting). The different accounts and books have different demands on promptness and degree of detail. Nevertheless, coordinateability between the accounts (business applications) is of great importance for accounting, which is intended to meet the principles of orderly accounting through software, and for the ability for the results to be used. 
     A further demand on accounting function is that the observation and logging do not, as far as possible, hinder the performance of the logistical processes, which are posting operations mapping the inward and outward movements of goods and services. 
     A piece of software for assisting business processes, referred to below as ERP (Enterprise Resource Planning) software, meets the demands on an accounting function typically by performing the logistical processes and the accounting function for a company in the same system, the ERP system. The accounting function is closely linked to the logistical processes and performs direct and transactional concurrent logging, which means that a document is not stored as such until the data which the document needs to contain are complete. The logistical processes are mapped in the ERP software and are therefore normally also linked to the concepts of the accounting function (e.g. account). The concepts are implemented in the software through fixed data structures. In this case, the various accounts in the accounting function update their own documents for logging purposes. 
     This practice has a series of drawbacks for data processing:
     a) the prerequisite that all logistical processes run within a single ERP system is normally not satisfied. Many companies have heterogeneous system landscapes which have grown historically and handle many processes using special systems. The local ERP system is frequently insufficiently prepared for logging such externally running processes, which usually do not know the concepts of the accounting function. Extensive transfer programs are therefore frequently necessary.   b) The fixed data structures in the local ERP system mean that companies are forced to align their business management concepts with the nomenclature and the technical properties of the local ERP system. This is a great problem particularly in the case of the heterogeneous system landscapes presented in a).   c) The individual document updating for the various accounts in different business applications results in a very large volume of data and time involvement for updating. Since the accounts have individual structures, considerable coordination problems also arise between the accounts.   d) The direct, transactional updating of the accounting function burdens the performance of the computer systems used and consequently of the logistical data processing processes to be handled. In particular, errors which arise in the logging in the accounting function, for example owing to incorrect system setting, prevent the processes from being performed.   

     Therefore, systems and methods are needed to improve upon the method cited at the outset such that the stated drawbacks are eliminated at least in part. 
     SUMMARY 
     In a method consistent with an embodiment of the present invention, a first step involves at least one input data record being produced from data relating to a business transaction, said input data record having a structure which is specific to one or the or each different class of business transactions and to one or more business applications. 
     A second step involves the at least one input data record being transformed into an output data record which is designed for access by at least two business applications. 
     Further, a third step involves the output data record being stored with its associated identification code, so that the output data record can be read in full or in part by the at least two business applications by referring to the identification code. 
     Embodiments consistent with the present invention automatically file documents relating to business transactions. In one embodiment, a computer system is provided that stores data relating to a business transaction for access using a business application and in which a business transaction is assigned an identification code, with one or more different classes of business transactions having different data structures being mapped in the computer system. 
     A first step involves at least one input data record being produced from data relating to a business transaction, said input data record having a structure which is specific to one or the or each different class of business transactions and to one or more business applications. 
     A second step involves the at least one input data record being transformed into an output data record which is designed for access by at least two business applications. 
     Further, a third step involves the output data record being stored with its associated identification code, so that the output data record can be read in full or in part by the at least two business applications by referring to the identification code. 
     Embodiments of the invention also encompass apparatus, computer programs and computer program products, and also an electronic data structure or an electronic document which can be obtained or has been obtained in accordance with methods based on the invention. The invention also covers computer programs on or embedded in a data storage medium which can be used to load the programs into a computer and to carry out methods consistent with the invention. The program may be in the form of a source code, an object code or a hybrid code, in fully or partially compiled form. The data storage medium may be any unit or apparatus which is suitable for holding a program: ROM, e.g. CD-ROM or a semiconductor ROM or DVD ROM, a magnetic storage medium, e.g. a floppy disk or hard disk. Alternatively, the program may be embedded in an integrated circuit which is provided for carrying out methods according to the invention. 
     The inventive method and also the program code for carrying out the method are subsequently also referred to as “accounting engine”, and the output data record is also subsequently referred to as “document”. 
     The inventive method can be used as a tool in a piece of ERP software for the accounting function for the purpose of electronic document filing by private organizations or by public organizations (together called “company” for short). It is carried out using a computer system. A computer system within the context of the invention may either be just one computer (such as a PC, laptop) or may comprise a network containing a plurality of computers. This is also to be understood to mean a network which is formed using the Internet. Preferably, the accounting engine is used in a computer network within a company. In such a computer system in a company, data relating to the individual business transactions can be stored using a piece of ERP software, for example. When executed in the computer system, the accounting engine in the form of program code causes data relating to an individual business transaction (output data) to be used to produce an input data record which is in turn transformed into an output data record (document) which can be read by a plurality of application programs in the accounting function (business applications), which are executed on the computer system, and is stored separately from the output data. This allows redundancy-free document filing with a great saving on storage space. The output data can actually be stored in the computer system or can be input by a user using a user interface and immediately processed further, or can be imported using remote data transmission. The transformation operation involves the input data being altered or complemented in full or in part, depending on the requirements of different business applications, using further data which are stored in the computer system. In this context, it is possible for one business application to set the business management procedure to use for assessing a business transaction. Another business application can be used to choose another kind of assessment. This can result in one and the same business transaction being assessed in a plurality of different ways. For one business transaction, however, just one document is produced per assessment, but a plurality of business applications may have read access to said document. Although this one document contains more data than would be necessary if just one business application needed to access the document, it generates fewer data overall than would be generated if a separate document were produced for each of the different business applications, which do not always need to prescribe different assessments, of course. This corresponds to the feature of being designed “for access by at least two business registrations”. 
     In a first preferred embodiment, the first step in the inventive method is performed using a first program module, and the second step is performed using a second program module. In this case, the input data record having the specific structure is transferred from the first program module via an interface to the second program module. In addition, the or each business application can be in the form of a third or further program module and can interact with the second program module such that the transformation operation in the second step of the inventive method can be set by the or each third program module using an interface. This configurability of the document can be implemented, by way of example, by virtue of a screen being used to display to a user a list containing the selectable data or fields or else functions from which, by means of interaction (e.g. keyboard or mouse click or voice input) he can select one or more data items, fields or functions which are to be stored in the document (data, fields) or which are to be used when transforming the input data record into the document (functions). With particular preference, the second program module is in a form such that it can read data, which can be selected by the at least two business applications, from the document upon a data request from the or each third program module and can transfer said data to the or each third and/or a further program module via an interface for the purpose of further processing and/or for the purpose of display. These selectable data can be selected by the third or a further program module. The document obtained in the second step of the inventive method is preferably stored on a transactional basis. Advantageously, the document has, for a plurality of business applications, a specific database structure having one or more tables. It is particularly advantageous if the document has, for different journals in the accounting function, different data areas. In this context, journals are tabular summaries of posting records, e.g. from the areas of claims, liabilities, costs, revenue, goods inwards, goods outward etc. By way of example, the document may have a first data area for costs and revenue, a second for stock of materials, a third for claims and liabilities etc. The first area may contain details regarding: customer, product, cost center etc., the second may contain details regarding product, storage type, storage location etc., the third may contain details regarding: customer etc. These details serve merely for explanation and can be altered or complemented as required. In addition, the document may contain a further area (“header area”) containing data which are common to a plurality of journals, e.g.: the identification code (ID), the respective legal unit (company), a posting date, an editing date, an editor etc. The different data areas can then store that information from the business transaction which relates to the respective journal. The filing of the document in a physical memory can advantageously be implemented using a database structure having one or more tables. 
     In a further preferred embodiment, at least one function is applied to the data contained in the document. Such a function may be, by way of example, checking the document balance or a customer group contained in the document. Preferably, such functions are filed in selectable form in a program module. With particular preference, at least one function can be configured using a further program module. The selectability of the functions can be implemented, by way of example, by virtue of a screen being used to display to a user a list containing the selectable functions from which he can select one or more functions by means of interaction (e.g. keyboard or mouse click or voice input). Alternatively, there may be functions available which are applied to all of the documents as standard. The configurability of the at least one function can be implemented by virtue of said function&#39;s parameters being selectable, e.g. in a similar manner to what has already been described. If, by way of example, one document stores postings for a plurality of legal units, then, by way of example, the function for checking the balance can be configured, for example by means of a selection table, such that it checks only the account balances of the selected unit. 
     The invention is explained in more detail below with reference to  FIGS. 1 and 2 . This does not intend to limit the invention in any way. 
    
    
     
       BRIEF DESCRIPTION OF THE DRAWINGS 
       The accompanying drawings, which are incorporated in and constitute a part of this specification, illustrate embodiments of the invention and together with the description, serve to explain the principles of the invention. 
         FIG. 1  is an illustration of an exemplary computer system for performing a method consistent with embodiments of the present invention; 
         FIG. 2  is an exemplary embodiment of a computer program for carrying out the method using a block diagram; 
         FIG. 3  is an illustration of an exemplary data structure of a document with data sources and accesses by business applications; 
         FIG. 4  is an illustration of exemplary structures and contents of an input data record and a document for a purchase of goods example; and 
         FIG. 5  shows exemplary structures and contents of an input data record and a document for a sale of goods example. 
     
    
    
     DETAILED DESCRIPTION 
       FIG. 1  shows a computer system  101  having a computer  103 , which has a CPU  105 , and a main memory  102  into which a piece of ERP software  111  has been loaded for execution by the CPU  105 . The ERP software  111  comprises one or more program modules  110  for handling and editing data relating to business transactions, an accounting engine  106  in the form of a program module and one or more business applications in the form of program modules  109 . The computer system  101  also comprises: input means  113 , output means  112 , a network connection  104  for connecting the computer  103  to further identical or different computers  114  in the form of a network, where the network computers  114  may serve as further input and/or output units for inputting and/or outputting data relating to business transactions or for configuring the accounting engine and for showing input masks or for outputting results or for executing the accounting engine. A database  107  is also present, which contains data relating to the business transactions and business applications and can be accessed by the ERP software  111 , and also a memory unit  108  for storing the documents, the memory unit  108  also being able to be part of the database  107 . The program modules  106 ,  109 ,  110  may likewise access the database  107 , and the program modules  106  and  109  may additionally access the document memory  108 . 
     Such a computer system can be used to carry out the inventive method in the manner described below. One of the modules  110  transfers data relating to a particular business transaction with an identification code (ID) to the accounting engine  106 . In this case, the data may already be available in the database  107  or may have been input using the input and output means  113 ,  112 ,  114  and stored in the main memory  102 . The accounting engine  106  transforms the transferred data by adding data from the database  107  and/or by altering or converting the transferred data into a document which meets the demands of a business management document and which can be read by the different business applications  109 . Next, the document is stored in the memory unit  108 . To perform the transformation, the database  107  contains all of the information which is relevant from a business management point of view. The type of transformation and the type of data which can be stored in the document can be set specifically in each case using the modules  109 . 
     A further embodiment of the accounting engine will now be described in more detail with reference to  FIG. 2 . Here, the angular rectangles represent program code, and the rounded rectangles represent data structures. The accounting engine shown in  FIG. 2  has a first program module  210  and a second program module  220 . From a business transaction, the first program module  210  receives, via a program module  250  which is designed specifically for a class of business transactions, data relating to this business transaction via an interface  271 . Such data may be, by way of example: nature, number, type of a product sold or, as an example from production, the removal of a number of a goods item or of a raw material from a depot for a particular workplace in a particular production facility or the payment of wages to an employee. These data can be loaded via storage media or can be input using input means (e.g. keyboard, screen), so to speak online. The data may also be transferred, by way of example, by transferring the addresses of the data in question. In addition, an identification code  251  (ID) is transferred at the same time. The first program module  210  contains one or more generation modules  211  which take the data for the business transaction and generate an input data record  212  which has a structure which is specific to all of the classes of business transactions which are mapped in the respective ERP software. The generation module  211  is likewise designed to be specific to each class of business transactions  250 . The association between the modules  250  and the modules  211  can be implemented using a table, for example. The structure of the input data record  212  has a header area containing general data such as the ID  251 , account, cost center, user, time stamp, posting date, legal unit etc. and also data relating to the class of the business transaction. The remaining part of the structure contains the data which relate to the respective specific business transaction. The general data may in part also be read from a database via an interface  272  using a database application  260 . The configuration of the modules  211 , their association with the modules  250  and the stipulation of the structure of the input data record  212  are expediently performed when the accounting engine is installed on the respective company&#39;s EDP system. 
     The input data record  212  generated in this manner is transferred from the first program module  210  via an interface  213  to the second program module  220 . The latter contains a transformation module  221  in which a document processor  222  transforms the input data record  212  into an output data record (document)  226  whose structure is specifically shaped such that it can be accessed from at least two business applications. With this transformation, the business transaction&#39;s data contained in the input data record  212  are converted into the appropriate data for the accounting function. 
     This transformation is performed by adding data and/or by converting data from the input data record. The addition is performed using the database application  260 , which can be accessed by the document processor via an interface  273 . Examples of such added data are a customer group or a price. Data can be converted, by way of example, such that a transferred number of items and the item price, which is available from the database application  260 , are taken and a turnover is calculated. This can then be stored in the document  226  in a further step for access by different business applications. 
     Different business applications are, by way of example, applications in the accounting function such as profitability analysis, cost accounting, balance sheet, profit and loss accounting, or applications in control. To meet the requirement of accessibility for at least two business applications, the document  226  has a header area  226   a  and also different data areas  226   b ,  226   c  with structured contents, said data areas being provided for read access by individual or a plurality of business applications. The header area contains the general data in the input data record  212  and also the data added by the document processor  221  from the database application  260 . The different data areas  226   b ,  226   c  contain the data for the individual journals in the accounting function. By way of example, the area  262   b  represents the cost and revenue journal. Which data in the individual areas  226  can be viewed from which business applications is configurable from the respective business application. This is explained in more detail below. 
     In the example shown in  FIG. 2 , a business application is in the form of a third program module  240 . This third program module  240  contains a configuration module  242  which interacts with a configuration service  223  in the transformation module via an interface  274  such that the configuration module  242  can be used to determine which data are written to the data area in question ( 226   a  or  226   b ) in the document  226  for the purpose of access by a particular business application and may also be read by the respective third program module  240 . The data required for transformation may be filed in a database in table form. The names of the appropriate fields in the table can be selected via an interface  276  using the database application  260 . The names of the selected fields are transferred to the configuration service  223  via an interface  274 . The contents (data) of the fields selected in this manner are then read from the database application  260  by the transformation module  221  via the interface  273  and are added to the document or used for transformation by the document processor  222 . In addition, the configuration module  242  can be used to determine what business management assessment needs to be performed for the input data record and which of the results obtained need to be stored in the document, e.g. what currency needs to be used for a particular kind of posting. 
     Once the input data record  212  has been transformed into the document data record  226 , then a server module  230  can be used to apply one or more functions  231  to the document data record  226 . By way of example, one or more functions  231  can be used to check whether the balance of debits and credits is equal to zero, whether stated tax rates are correct, whether all obligatory fields have been filled, account details are correct, whether a customer group has been determined correctly or whether there are other errors or a lack of concurrence with the principles of orderly accounting. These functions  231  are filed in the service module  230  and can be selected via interfaces  277 ,  227  using the configuration module  242  for the purpose of application to the document in question and for the business application in question. 
     The document  226  with its structure data, with the identification code  251  and also with the settings configured by the third program modules  240 ,  242  is stored by a persistency server module  225 . Filing in a physical memory is effected in the form of a database structure having one or more tables. The document processor  222  can access the structure data via an interface  228  and can use said structure data in order to transform an input data record  212  into a document  226  in a particular class of business transactions. The interfaces  271 ,  213  are designed specifically for each class of business transactions. 
     For the purpose of reading the data, the or each third program module  240  contains a reading module  241  which interacts with a reading service module  224  via an interface  275 , the reading service  224  providing the reading module  241  with the data which have been selected using the configuration module  242 . Using the configuration module  242 , it is likewise possible to set, in the manner indicated above, what general data or fields are added to the document using the database application  260  and can also be read. 
     A further explanation of the invention will be given with reference to  FIG. 3 . The figure shows a schematic illustration of the data structure of a document  304  together with advice of what the options are for transforming data for business transactions  301 ,  302 ,  303  into particular data areas  306 ,  307 ,  308  in the document  304 . The figure likewise shows what options there are for business applications  309 ,  310 ,  311  to access the data areas  306 ,  307 ,  308  in the document  304 . The options shown are in no way to be understood to be a conclusive listing, however, but rather are merely exemplary embodiments of the invention. The electronic document  304  has a header area  305  and a data area  313 . The header area  305  contains the ID  312  and also other general data relating to a business transaction  301 ,  302 ,  303 . It should be mentioned at this point that a separate document is created for each of the business transactions  301 ,  302 ,  303 . However, these three separate documents have been summarized in the document  304  in order to simplify the illustration in the drawing. The data area  313  has different areas  306 ,  307 ,  308  containing data relating to different journals in the accounting function: an area  306  for data relating to cost and revenue, an area  307  relating to warehousing and also an area  308  relating to claims and liabilities. For a business transaction such as the business transaction  301 , however, a situation may also arise generally in which data are produced for the header area and for all possible combinations of journal areas, such as the areas  306 ,  307 ,  308  etc. This is explained in more detail below with reference to  FIGS. 4 and 5 . This does not intend any kind of limitation. In contrast to  FIGS. 1-3 ,  FIGS. 4 ,  5  do not identify data structures in rounded form, since no program modules are shown. 
     The assumption is a group company based in Japan, a subsidiary company A in the USA and a subsidiary company B in Europe. A first business transaction assumed is that B purchases from A 3 items of a product Y at an item price of 110£. The production costs at A are 100 £/item, and the sales mark-up is 10%. The transaction is considered by the accounting function in company B and is assessed from two different points of view, specifically from the point of view of company B (business application I, BA I) and from the point of view of the group (business application II, BA II). From a business management point of view, the stock of goods is increased at company B and a liability amounting to the purchase price arises. 
     The program module  250  (cf.  FIG. 2 ) is used to transfer the following data for this business transaction to the first module  210 : an ID ( 101 ), an order date (May 2, 2002), a descriptor for the business transaction, (goods purchase), article descriptor (product Y), number of items (3) and purchase price ( 330 ). The program module  210  takes these data and generates two input data records  410 ,  420  which are specific to this class of business transactions: a first  410  for the BA I and a second  420  for the BA II. Both have the same structure: a respective header area  411 ,  421  and a respective data area, the latter comprising the stock  412 ,  422  and liabilities  413 ,  423  journals. All of the areas are implemented in the form of single-line tables. The header area has—in the example—the fields with names ID, posting date, business transaction, in which the corresponding transferred data have been entered, the module  210  generating from the transferred-first-ID a second and third ID which clearly identifies the two input data records, specifically by adding “I” and “II”, respectively, in the example, in line with the BA, to the first ID. In addition, the module  210  has also added a field UserID, which contains an identifier for the operative in question. This identifier has been taken from the database application  260 . The stock data area  412  contains the fields group company, article, number, value in £, the group company field in this case being filled from the database and the remaining fields being filled from the transferred data. The content of the value in £ field corresponds to the purchase price. In this regard, it should be noted that debit postings appear as positive figures and credit postings appear as negative figures. The liabilities area  413  contains the fields group company, supplier and value in £, the first two mentioned containing fields with values from the database application  260 . 
     The input data record  420  for the BA II differs from the input data record  410  for the BA II not in the structural design but rather just in the content of the value in £ fields. The reason for this is that the sales mark-up is not relevant to the assessment from the group company point of view, and therefore the module  210  for generating the input data record for this BA II has been configured such that it uses the database application  260  to read the value for the production costs from a database which can be accessed throughout the group, and enters the stock line  422  and liabilities  423  into the value in e fields. 
     The transformation module  221  takes the first input data record  410  and generates a first document  430 , and takes the second input data record  420  and generates a document  440 . The two documents have different data structures which arose from the structure of the input data records through the addition or omission of individual or a plurality of fields. Header areas  431 ,  441  are present and also the stock  432 ,  442  and liabilities  433 ,  443  data areas. 
     The header areas  431 ,  441  have the same structure, but have a different content in individual fields. They contain the fields of the header area in the input data record and also additional fields for business year and quarter. From the point of view of the European company B, the business year is the same as the calendar year. The module  221  takes the knowledge of the company and of the posting date and ascertains that the business year is the year 2002 and that the quarter is the first quarter, and stores these values in the appropriate fields. 
     The stock areas  432  and  442  have different structures. The area  432  has the fields corresponding to  412  and also fields for account, value in US$ and storage location. Account and storage location are ascertained by the module  221  from the database application  260 , and the value in US$ is ascertained from the value in £ using a conversion factor from the database application  260 . A “value in US$” may be useful if the vendor is based in the USA—as in the example. The stock area  442  has almost the same structure, but instead of the storage location field there is a value in yen field. This may make sense if the group company is based in Japan and has to balance accounts in accordance with Japanese regulations, and if information relating to the storage location is not relevant from a group point of view. 
     The liabilities areas  433  and  443  likewise have different structures. Area  433  contains, in addition to the fields corresponding to  413 , the fields account and value in US$, whose content is ascertained in a similar manner to that described above. The same applies to the area  443 , which also has a value in yen field, however. 
     A further example of a business transaction which may be used is the sale of said goods by B to a non-European third party (company XYZ), specifically just the delivery of the goods. The invoice is not dealt with. From a business management point of view, in this case the stock of goods is reduced at company B, and costs amounting to the production price arise. 
     The program module  250  (cf.  FIG. 2 ) is used to transfer the following data for this business transaction to the first module  210 : an ID ( 213 ), an order date (Oct. 4, 2002), a descriptor for the business transaction, (goods output), article descriptor (product Y), number of items (3). In a similar manner to the example above, two output data records  510 ,  520  are generated for the BA I and BA II, and two documents  530 ,  540  are generated from these, the remaining data required being ascertained using the database application  260 . The header areas  511 ,  521 ,  531 ,  541  correspond to those in the aforementioned example. Only the contents have been aligned. The same applies to the stock areas  512 ,  522 ,  532 ,  542 . A liabilities area is not necessary for this class of business transactions. Instead, the data areas contain cost and revenue journals  513 ,  523 ,  533 ,  543 . These comprise, for the input data records  510 ,  520 , the fields group company, customer (the third-party company) and value in £. For the document  530 , value in US$ and region fields have also been added, and additionally value in yen for the document  540 . The contents are obtained from what has already been said and the data in the second example. At this juncture, it will be pointed out that the contents of the account fields for the stock area are identical within a BA in the examples, but are different from BA I to BA II. This need not be the case generally. 
     The four documents are stored and can each be read by a plurality of business applications  240 , e.g. by applications in stock control, contribution margin accounting or general balance sheet accounting. In line with the invention, it is possible to set which fields can be read by which business applications. It is thus possible for a stock control application to have access to all or individual fields in the header areas and in the stock areas. This configuration is expediently brought about when the software is set up. 
     In a piece of ERP software, the accounting engine is a central component for the integrated logging of business transactions in the form of itemization using the document. One or more business applications can form specific, aggregate views onto the itemizations. The documents can be filed in redundancy-free fashion for a particular business management assessment, which allows a considerable amount of storage space to be saved, depending on the number of documents and business applications, even though the need for storage space increases for the individual document. In addition, the coordination involvement between the program modules of the business applications is reduced. The document structure and the method sequence can be configured by the user. 
     Using the accounting engine in the accounting function allows additional business management benefit to be generated in a company, since the accounting engine can be used as the sole interface between all operative business transactions and accounting-internal business applications, and it documents the documents created in a central file. The identification code stored at the same time can be used both for clear auditing and for cancelling business transactions. If a plurality of business applications use the accounting engine&#39;s document memory, then it is possible to configure a common, consistent document from the different business applications. This results in inherent coordination between the business applications involved. 
     In an ERP software system, the accounting engine allows the operative business transactions to be isolated from the applications of the accounting function. Such isolation advantageously allows the accounting function to be coupled asynchronously to logistical systems for data purposes. 
     The accounting engine also makes it possible to adopt business transactions without any business management assessment, e.g. goods issue without indication of price, together with their process-specific concepts. It can assess incoming business transactions according to the stipulations of the accounting function. Documents from different assessments can be kept isolated logically. Preferably, an independent document is generated for each assessment. 
     The different programs or program modules may have been designed using any of a number of known techniques or in connection with existing software. By way of example, modules may have been written in ®Java, C++, HTML, XML, SAP R/3 or ABAP or even in HTML with stored JAVA applets. Single instances or a plurality of the modules may also be integrated in existing e-mail or browser software, for example for data input. 
     The patent claims submitted with the application are wording proposals without prejudice for obtaining continued patent protection. The applicant reserves the right to claim further combinations of features previously disclosed only in the description or other arbitrary combinations of features disclosed in the description. Expressions in brackets in the claims do not represent limiting features. 
     Back references used in subclaims point to the further development of the subject matter of the main claim; they are not to be understood as dispensing with the attainment of independent, objective protection for the combination of features in the subclaims containing a back reference. 
     It will be noted that when features are linked by “or”, this “or” is respectively to be understood firstly as being a mathematical “or” and secondly as an “or” which excludes the respective other possibility. 
     It will also be pointed out that the statements relating to all known arrangements which do not refer to particular printed documents are known primarily to the applicant or inventor, which means that the applicant or inventor reserves the right to protect them provided that they are not also known to the public. 
     While certain features and embodiments of the invention have been described, other embodiments of the invention will be apparent to those skilled in the art from consideration of the specification and practice of the embodiments of the invention disclosed herein. Further, the steps of the disclosed methods may be modified in any manner, including by reordering steps and/or inserting or deleting steps, without departing from the principles of the invention. It is intended, therefore, that the specification and examples be considered as exemplary only, with a true scope and spirit of the invention being indicated by the following claims and their full scope of equivalents.