Any company's accounting and financial system have to consider how to capture all the business transactions incurred and
recorded the financial impact in the ledgers system in a timely manner without omissions.

Therefore, the development of the [middle layer] has to be tricky, and it is necessary to fully understand the customer's operational needs and reporting requirements in order to define the scope of data to be captured.

[For example: The accounting system of a minibus company should collect minibus fare income, fuel filling, and maintenance costs on basis of individual minibus such the profit or loss of each minibus or each route can be computed.]