New visitors are invited to review the series of articles written by Dr. Schwarz, and published on the Pro2Net website during the past two years.  

The section on Fundamentals provides a graphical overview to understanding the basic concepts of the Internal Accounting System.  

The Requirements section details what external data a company must have in place to compliment and support the internal structure.  

The Procedures section details the cost allocation, reallocation and absorption processing steps as implemented in the Internal Accounting model.