2016 Volume 16 Pages 47-53
With the Matrix Bookkeeping, I obtain an idea to I-O table of Leontief used for national income analysis and an economic ripple effect and am considered that Mattessich devised it. As for Matrix bookkeeping chart, the useful thing was always said if we made it in a medium and small-sized company. I tried the making of the Matrix bookkeeping chart only using securities report announced this time in a big company. As a result, I was able to make the thing of the available level by using estimated journalizing, but was not able to make the complete Matrix bookkeeping chart. The reason is because the “source” and the “purpose” for which money is spent expressed in journalizing lose it at financial statements making. The enhancement on inspection sides is expected by adding the “source” and the “purpose” for which money is spent to increase the reliability of current financial statements data.
