Abstract: A method for processing business transaction data. Data concerning business transactions are recorded. Predetermined accounts in which the values of the business transaction should effect a corresponding change of account values are associated with each business transaction. A record identifier which unambiguously identifies a ledger structure is associated with a corresponding book data set of which has an account identifier. An account object is formed for each account. An account object of a book account with which the selected ledger structure, and at least one account object of a cross-account are selected. The book data set and at least two partial entry data sets are generated. The at least two partial entry data sets are sent to the appertaining account objects of the book account. The partial entry data sets are received in the account objects and are stored in order in the appertaining store structures.

Abstract: Data concerning business transactions are recorded in a computer system. The data concerning a business transaction specify its type, its time and values of the business transaction which are associated with this time and indicate changes. Predetermined accounts in which the values of the business transaction should effect a corresponding change of account values are associated with each business transaction. At least one ledger structure is provided which has a store structure for ordered storage of book data sets, each book data set being associated with a business transaction. A record identifier which unambiguously identifies the ledger structure and the book data set in the ledger structure is associated with each book data set, and each book data set has an account identifier.