Abstract
In conventional journalizing in accounting expression, when we purchase the material, the material is located in left side as debit and the money is located in right side as credit.However, according the engineers thinking way, it is easy to think the money as input to purchase the material as output.So, it is easily understood if the money as credit expression is located in left side as input, and the material as debit expression is located in right side as output.By adopting this expression, we can open the new easy understand and thinking way, using the expression of this paper and advanced project management methodology.
