As has been pointed out by other authors, business accounting systems are similar in nature to social or macro-accounting systems. In this case, business accounting data were put into a Leontief input-output framework and changes in the accounts predicted by the system. It was found that the estimated changes were very close to actual changes for two accounts and somewhat variable for the other two accounts. The input-output system provides a method whereby management can predict changes in the level of the balance sheet accounts which arise from some level of operations, analyze the dollar flows into and out of accounts, or investigate the impact on the accounting system and level of accounts brought about by changes in operating levels and conditions. The framework, common to all firms, also provides a uniform procedure for aggregating firm data and thus is a method of consistently establishing an inter-firm analysis for an industry or an inter-industry analysis for the economy. In order to fully assess the value of the system for financial analysis and planning, a more detailed and expanded system is needed. This would require analysis of the individual accounts and their relationship to each other under normal operating conditions. Changes in operating or accounting procedure as well as technological changes would influence the applicability of the system and the specification of the coefficients.