PROBLEM TO BE SOLVED: To create financial statements appropriately reflecting financial situations.;SOLUTION: A contract information update part 14 receives input of acceptance inspection information including the number of acceptance inspection of commodities corresponding to purchase contract information stored in a contract management DB 32, and stores the acceptance inspection information and an unpaid flag "unpaid" in an acceptance inspection management DB 34 in association with a contract number and an item number. In this case, the acceptance inspection management DB stores acceptance inspection information and a payment flag every acceptance inspection even when the number of acceptance inspection of commodities related to prescribed contract number and item number is smaller than the number of commodities purchased. A change part 20 changes the unpaid flag corresponding to commodities which have accepted inspection into "paid" when payment of the commodities accepting inspection is made, and a creation part 24 creates financial statements on the basis of the acceptance inspection information and the unpaid flag.;COPYRIGHT: (C)2013,JPO&INPIT
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