The education of elementary journalizations in bookkeeping is done in various schools and enterprises. And there are also many systems to support individual's learning in bookkeeping. But there is a limit in the traditional CAI systems to grasp and promote individual's present degree of understanding. The interaction in Japanese between the student and the system is indispensable and this means that the advent of an ITS should be required. Based on the present situation of such bookkeeping education, this paper discusses what an ITS should be to support it. Furthermore this paper describes the functions of a system named ISAK, which is an ITS for elementary journalizations in bookkeeping the author has been developing. The ITS is an intelligent system being studied for many years, and at present its realization has been attempted in real education spots through trial and error. This paper discusses functions which ITS should have, considering the functions of the above ISAK in connection with accounting knowledge and student's degrees of understanding. Furthermore, this paper considers unsolved problems to find a way to its realization.
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