Abstract: A control device and method controls a vehicle having an internal combustion engine connected to an automatic transmission via a torque converter with a lockup device. The torque of the internal combustion engine is limited the by a torque limit value based on a speed difference between an input rotational speed and an output rotational speed of the torque converter during acceleration in a non-lockup state. The torque-limiting of the internal combustion engine is prohibited torque-limiting upon a prescribed condition being met. The prescribed condition is met by a heating request, during hill climbing/towing, during travel at high vehicle speeds, when the accelerator pedal opening angle exceeds or is equal to a prescribed opening angle, when the torque limit value is greater than a target torque, in a range other than a D range, or in a mode other than normal mode.

Abstract: Transaction data representing a transaction to be processed is input through an input terminal. An interface unit assigns the input transaction data a business code identifying the business activities of a company involved in the transaction represented by the transaction data, and a type code identifying an account title classified based on a cost element. A journalizing unit refers to a master information storage unit, and journalizes the transaction data based on the business code and the type code. The journal result is stored in a database accessible from the terminal device of the accounting division.

Abstract: Transaction data representing a transaction to be processed is input through an input terminal. An interface unit assigns the input transaction data a business code identifying the business activities of a company involved in the transaction represented by the transaction data, and a type code identifying an account title classified based on a cost element. A journalizing unit refers to a master information storage unit, and journalizes the transaction data based on the business code and the type code. The journal result is stored in a database accessible from the terminal device of the accounting division.