JP3823164B1 - Accounting system with automatic journal creation function - Google Patents

Abstract

The present invention provides an accounting system with an automatic journal creation function that enables a journal to be automatically created even if a user does not input / select summary data (transaction contents) in principle.
A journal pattern recording unit for recording a plurality of journal patterns in association with respective business partners, and an input unit for inputting business partners, transaction dates, transaction amounts, etc. 1 and when the business partner is input by the input unit 1, the journal pattern extraction unit 8 for extracting the journal pattern corresponding to the business partner from the journal pattern recording unit 5 and the journal pattern extraction unit 8 Journal entry unit 10 for automatically creating a journal entry for a transaction based on the entered journal pattern and the date and amount data of the input journal pattern thus extracted. Accounting system with creation function.
[Selection] Figure 1-1

Description

  The present invention relates to an accounting system having an automatic journal creation function.

In a conventional personal computer accounting system, a description (transaction details) and a subject applicable to it are linked and registered, and a journal is created after displaying the subject derived from the description (transaction details) selected and entered by the user. (For example, refer patent document 1).
JP-A-7-13979

  However, although the method of the conventional system as shown in Patent Document 1 can be said to be an automatic setting for “subject” based on selection / input of summary (transaction contents), it can be said to be an automatic creation of “journal”. Absent. Further, as described above, the conventional system has the following problems (1) to (3). (1) Although the automatic setting of the item is possible, the elements that make up the journal are not only the description (transaction details) and the item, but also the business partner, date, amount, and consumption tax classification. A system in which everything is automatically created with the minimum necessary input cannot provide sufficient convenience to the customer, but such a system is not provided. (2) With regard to input for creating journals, some transactions can be entered using the subledger screen, and complex transactions such as compound journals can be entered in the transfer slip format. Thus, it uses a plurality of input formats that require bookkeeping knowledge and is far from advocating automatic journal creation. (3) Although it is possible to verify whether the entered journal is correct or not, it is not possible to automatically check for an entry (accounting) omission in the journal. As described above, the conventional accounting system has not been sufficiently automated even in the automatic creation of journals, which is the premise of automatic accounting, and the system itself is incomplete.

  The present invention has been made paying attention to such problems of the prior art, and automatically creates journal entries even if the user does not input or select data of the summary (transaction contents) in principle. The purpose is to provide an accounting system with an automatic journal creation function. In addition, the present invention automatically creates a journal only by displaying a single input format on the screen without displaying a plurality of input formats such as a subledger or transfer slip format on the screen as in the prior art. It is an object of the present invention to provide an accounting system with an automatic journal creation function. In addition, the present invention can automatically check for omissions (counting) and double counting of journal entries, and automatically enter a monthly deadline or settlement deadline, etc. by simply filling in the prescribed fields displayed on the screen. An object is to provide an accounting system with an automatic journal creation function that can be performed.

(1. Means for creating journal entries for variable amounts from time to time)
The accounting system according to the present invention for solving the problems as described above includes, in advance, a date, an amount, and at least a subject of both a debit and credit, a customer, and a transaction content as items, Specific data is associated with at least one of the debit creditor and transaction details items, and each of multiple journal patterns that do not have specific data associated with the month and date items, respectively. Journal entry pattern recording means for recording in association with business partners, supplier input means for inputting business partners of a certain transaction, and journalizing of a certain transaction In addition, when a business partner is input by the business partner input unit, a journal pattern extraction unit for extracting a journal pattern corresponding to the input business partner from the journal pattern recording unit; A month and date input means for inputting the date of the transaction, a monetary value input means for inputting the amount of the transaction when journalizing a transaction, and the journal Based on the journal pattern extracted by the pattern extraction unit and the date and amount data of the extracted journal pattern input by the month / day input unit and the amount input unit, the transaction journal is automatically Journal entry creating means for creating the journal automatically.

(2. Journal entry creation by automatic amount calculation)
In addition, the accounting system with the automatic journal creation function according to the present invention includes, in advance, items such as a date, an amount, and at least a subject, a business partner, and a transaction content of a debit credit, and a subject item and at least a credit credit Specific data is associated with any of the business partners and transaction content items, and a plurality of journal patterns that are not associated with specific data in the month and date fields are assigned to each business partner. Journal entry pattern recording means for recording in association with each other, supplier entry means for inputting a supplier of the transaction when journalizing a transaction, and journal entry of a transaction A journal pattern extracting unit for extracting a journal pattern corresponding to the input business partner from the journal pattern recording unit when a business partner is input by the business partner input unit; To enter the date of the transaction when entering the transaction date, and to automatically calculate and input the transaction amount using a pre-programmed formula when performing the transaction journal entry. Amount of money automatic input means, a journal pattern extracted by the journal pattern extraction means, and data of the date and amount of the extracted journal pattern input by the month and date input means and the amount automatic input means And a journal creation means for automatically creating a journal for the transaction.

(3. Journal entry preparation means for fixed-rate transactions as needed)
In addition, the accounting system with automatic journal creation function according to the present invention includes, in advance, items such as month, date, amount, and at least subject, supplier, and transaction content of both debit and credit, and item of amount and subject, at least Specific data is associated with one of the debit creditors and the item of transaction details, and a plurality of journal patterns that are not associated with specific data are assigned to each business partner. Journal entry pattern recording means for recording in association with each other, supplier entry means for inputting a supplier of the transaction when journalizing a transaction, and journal entry of a transaction A journal pattern extracting means for extracting a journal pattern corresponding to the inputted business partner from the journal pattern recording means when the business partner is input by the business partner input means; Monthly date input means for inputting the month and day of the transaction, journal pattern extracted by the journal pattern extraction means, and the date input by the month / day input means And a journal creation means for automatically creating a journal for the transaction based on the date data of the journal pattern.

(4. Monthly variable transaction journal creation means and journal consolidation processing means)
In addition, the accounting system with automatic journal creation function according to the present invention includes an occurrence month as one of the items, and a transaction that occurs periodically every month or once in a specific month (monthly variable transaction). A plurality of corresponding journal patterns, including in advance the month of occurrence, the date, the amount, and at least the subject, customer, and transaction details of both the debit and credit, and (A) the item of occurrence month Predetermined data has been entered, data for unsettled items such as accounts receivable, accounts payable, etc. is entered in the item of any of the loan items, the item of the month and day, the item of the other item of the unsettled item, Month in which specific data is entered in at least one of the debit creditor and transaction details, but some data is not completed because no specific data is entered in the amount item Occurrence journal A for next variable transaction and ( ) No specific data is entered in the item of occurrence month, date, and amount, and the data of unsettled items such as accounts receivable and accounts payable are entered in the item of either loan item, and the partner of that unsettled item Data for clearing items such as cash is entered in the item on the side, specific data is entered in at least one of the debit creditor and transaction details items, and the item of the account in that unsettled item Corresponds to the settlement journal pattern B of the monthly variable transaction in which the data of the same business partner as the business partner of the unsettled item in the occurrence journal A of the monthly variable transaction is input. Journal data recording means for pre-recording the data, and predetermined data is recorded in the item of the month of occurrence of the monthly variable transaction occurrence journal A in the journal pattern recording means at a predetermined time every month It is done The occurrence month check means for checking whether or not and outputting the predetermined signal, and the occurrence journal entry A of the monthly variable transaction from the journal pattern recording means based on the output from the occurrence month check means Monthly variable transaction occurrence journal A for recording as transaction journals for a period of time, supplier input means for inputting the partner of the transaction when journalizing a transaction, and the monthly After the settlement of the variable amount transaction is performed, when the settlement partner is input by the user, the settlement journal pattern B of the monthly variable transaction corresponding to the partner is extracted from the journal pattern recording means. When performing a journal entry for a monthly variable amount transaction, a method for extracting a journal entry pattern B, a month input means for inputting the date of the transaction, and a journal entry for a transaction. The amount of the transaction Amount input means for inputting, a journal pattern extracted by the settlement journal pattern B extracting means for the monthly variable transaction, and the extracted month input by the month / day input means and the amount input means Journal creation means for automatically creating a journal entry for the settlement journal C of the monthly variable transaction based on the date and amount data of the settlement journal pattern of the next variable transaction, and the monthly variable Monthly variable transaction generated by means of generating the monthly variable transaction occurrence journal A and the monthly variable transaction settlement journal C generated as a journal for the current month by the transaction journal entry A recording means Based on the two journals with the clearing journal C, after clearing the specific data of the items on the unsettled items side of the two journals to each other, a specific clearing item such as cash in the item of one of the loan items Data has been entered To create a merged journal entry D for one monthly variable transaction in which the specific data of the other line item of the unsettled item of the journal entry A of the monthly variable transaction is entered on the other side of the settlement item And a merged journal entry D creating means.

(5. Monthly fixed amount transaction journal creation means and journal consolidation processing means)
In addition, the accounting system with the automatic journal creation function according to the present invention includes an occurrence month as one of the items, and is a transaction with a fixed amount (monthly flat-rate transaction) that occurs regularly every month or once in a specific month. A plurality of corresponding journal patterns, including in advance the month of occurrence, the date, the amount, and at least the subject, customer, and transaction details of both the debit and credit, and (A) the item of occurrence month Predetermined data has been entered, data for unsettled items such as accounts receivable, accounts payable, etc. are entered in the item of either loan item, the month and day items, the amount item, and the counterparty of the unsettled item By entering specific data in the item of the item and at least one of the debit creditor and the item of transaction, the journal entry of the monthly flat-rate transaction that has already been completed as a journal for the monthly flat-rate transaction A and (B) occurrence No specific data has been entered in the, and month / day items, and data on unsettled items such as accounts receivable and accounts payable are entered in the item of either loan item, and the item of the counterpart item of that unsettled item The data of the settlement item such as cash is entered in, and specific data is entered in the amount item, at least one of the debit creditor and transaction details items, and the account of the unsettled item In the item, the settlement journal pattern B of the monthly flat-rate transaction in which the data of the same business partner as the business partner of the unsettled item in the occurrence journal A of the monthly flat-rate transaction is associated with each business partner. Journal data recording means for recording in advance, and at a predetermined time every month, predetermined data is recorded in the item of the occurrence month of occurrence journal A of the monthly flat-rate transaction in the journal pattern recording means Or Based on the output from the occurrence month check means for checking whether or not to output a predetermined signal, the occurrence pattern entry A of the monthly fixed amount transaction is changed from the journal pattern recording means to the current month A means for recording monthly fixed-amount transaction occurrence journal A for recording as a transaction journal, a supplier input means for inputting a partner of the transaction when journalizing a certain transaction, and a monthly fixed-rate transaction Monthly fixed amount for extracting the settlement journal pattern B of the monthly fixed amount transaction corresponding to the business partner from the journal pattern recording means when the business partner of the settlement is input by the user after the settlement is performed A transaction journal entry pattern B extraction means, a month / day input means for inputting the date of a transaction when journalizing a transaction, and a settlement journal pattern B extraction means for the monthly flat-rate transaction Settlement journal C of the monthly fixed amount transaction based on the extracted journal pattern and the month and day data of the extracted settlement journal pattern of the monthly fixed amount transaction input by the month and day input means. The journal generation means for automatically creating the journal entry for the month, the occurrence journal A for the monthly flat-rate transaction recorded as the journal for the current month by the means for recording the occurrence journal A for the monthly flat-rate transaction, and the monthly fixed-line transaction Based on the two journals with the settlement journal C of the monthly fixed amount transaction generated by the means for generating the settlement journal C, the specific data of the items on the unsettled item side of the two journals are offset against each other, Data for a specific settlement item, such as cash, is entered in the item for either loan item, and the specified item for the other item in the unsettled item of the journal A that generates monthly flat-rate transactions on the other side of that settlement item Data has been entered And merging journal D creation means for creating a single merged journal D monthly flat-rate transaction, in which comprises a.

(6. Journal entry pattern recording means)
In the present invention, the journal pattern recording means includes a common clause storage area for recording at least a date and a monetary amount, and a debit item section storage area for recording at least a debit item, a customer, and a transaction content. And a credit item storage area for recording at least a credit item, a business partner, and a transaction content.

(7. Transaction type and supplier input means associated with the customer category)
Further, in the present invention, it is provided with an attribute-specific supplier recording means for recording in advance all business partners in association with business partner attributes of the business category and business partner class, respectively, Transaction category and supplier category selection screen display means for the user to select one category from a plurality of transaction categories and customer categories recorded in the attribute-specific supplier recording means, and the selected transaction category And a supplier selection screen display means for the user to select any one of the suppliers associated with the supplier classification from the attribute-specific supplier recording means.

(8. Journal pattern identification means based on supplier name)
Further, in the present invention, it is provided with an attribute-specific supplier recording means for recording in advance all the suppliers in association with the supplier attributes of the transaction category and the customer category, respectively. When there are multiple journal patterns related to a certain business partner, the name including the name of the actual business partner and identification data of each relevant journal pattern is used as a name for identifying the business partner. Record.

(9. Automatic verification means by voucher serial number check)
Also, in the present invention, the common section storage area of the journal pattern recording means is a serial number for automatically counting the serial number of vouchers such as receipts, receipts, invoices, invoices, or registration sheets. When a journal entry corresponding to a journal entry pattern is extracted based on the business partner input by the user at the time of journal creation, the serial number voucher item of the journal entry pattern includes the transaction classification and The name of the voucher corresponding to the supplier classification and the serial number of the voucher automatically added with the serial number automatically counted in the previous journal plus 1 are automatically entered, and the serialized voucher of the extracted journal pattern An option display means for displaying, on the user side, a screen for selecting four options of (1) number duplication, (2) multiple numbers, (3) letter loss, and (4) no voucher. According to the user When the above (1) is selected, the number of the two data becomes the same, and therefore when the same number as the previous number is forcibly entered, a means for counting again from the next number and the above (2 ) Is selected, a means for displaying a screen from which a number can be entered for transactions involving multiple vouchers, and when the above (3) is selected by the user, the number is written. When the above (4) is selected by the user and the means for counting as a loss number, if no voucher is required, such as automatic transfer or deposit, the serial number will skip the data by selecting “no voucher” When the user inputs an instruction to check the serial number of the voucher at the monthly deadline, the serial number of each voucher in the item of the serial number voucher of the automatically created journal is entered. Checks for parts missing or duplicate, if some loss or duplication exists has an automatic verification means for outputting a predetermined warning.

  According to the present invention, journal entries can be automatically created without the user inputting or selecting summary data (transaction details) in principle. In addition, according to the present invention, journals can be automatically displayed only by displaying a single input format on the screen without displaying a plurality of input formats such as a subledger or a transfer slip format on the screen as in the prior art. Can be created. Furthermore, according to the present invention, it is possible to automatically check for journal entry omissions (counting) and double counting, and automatically enter a monthly deadline, settlement deadline, etc. just by filling in a predetermined field displayed on the screen. Can be performed.

  The best mode for carrying out the present invention will be described below. The system of this embodiment can be implemented by installing a program for realizing the functions of this embodiment in a computer system such as a personal computer. Below, the case where this embodiment is realized using a personal computer is described as an example.

FIG. 1-1 is a conceptual block diagram for explaining the automatic journal creation function for transactions that occur at any time. FIG. 1-1 is an accounting system according to the present embodiment. In particular, journals for transactions that occur at any time (the amount may be fixed or may vary) are shown. It is a conceptual block diagram for demonstrating the part which fulfill | performs the function to produce automatically. 1-1, 1 is an input unit such as a keyboard and mouse of a personal computer, 2 is a display unit such as a display of a personal computer, 3 is an interface control unit for controlling the input unit 1 and display unit 2, and 4 is a plurality. The attribute-specific business partner recording unit that records the business partner in advance in association with the attribute (business category or business partner category). Reference numeral 5 denotes a journal pattern recording unit that records in advance a journal pattern, which is a source of journals of transactions that occur at any time, in association with each business partner or business partner category for each transaction type (transaction category). is there. That is, the journal pattern recording unit 5 includes, as items, the month and day, the item of both the amount and the debit credit, the customer, the transaction content, the consumption tax, the consolidation, the inventory management (at least the item, the customer, the transaction content), Specific data is associated with the item of the item and at least one of the debit creditor and transaction details, and no specific data is associated with the month and date items (fixed amount) In this case, a plurality of journal patterns (corresponding to specific data) are recorded in association with each business partner or business partner classification.

  Further, in FIG. 1-1, 6 is an accounting journal recording unit for recording the recorded journals, 7 is for searching the data in the attribute-specific business partner recording unit 4 based on an instruction from the user, and for the display unit 2 is a supplier selection screen generation unit for generating a supplier selection input screen to be displayed in 2. When a transaction partner is input from the input unit 1 when creating a journal of a transaction, A journal pattern extraction unit for extracting a journal pattern corresponding to a business partner from the journal pattern recording unit 5, and an automatic amount input unit for automatically calculating and inputting the transaction amount when creating a journal for a transaction, Is a journal creation for creating a journal for the transaction based on the journal pattern extracted by the journal pattern extraction unit and the data such as the date and time input from the input unit 1 and the automatic amount input unit 9 , It is. The journal created by the journal creating unit 10 is recorded in the recorded journal recording unit 6 as a journal for the current month. As a result, journal entries for changes in the amount of money that occur at any time can be automatically created by the user simply by entering the business partner and the amount (if the amount of money is fixed at any time, (Since the data of a specific amount is entered in the journal pattern recorded in the journal pattern recording unit, it is not necessary to input the amount during the journal operation.) Although not shown in the figure, the journal creation unit 10 (1) in the case of a transaction type that requires a serial number voucher such as a receipt, a receipt certificate, a bill certificate, an invoice certificate, or a cash register sheet Using the built-in counter, the serial number automatically entered in the item of the serial number voucher of the journal pattern is automatically entered in the serial number voucher item of the journal pattern by adding the serial number automatically incremented by 1 in the previous journal. And (2) a function of automatically inputting the date of the journal creation date into the date field of the journal pattern using the built-in calendar data.

  Also, in FIG. 1-1, 11 indicates the items of the serial number voucher of the journal for a certain month or year recorded in the booked journal recording unit 6, and the receipt, receipt deduction, invoice deduction, delivery This is a serial number verification unit for verifying whether there is any omission or duplication of serial numbers between similar vouchers, such as a letter, and outputting a warning to that effect when there is omission or duplication. The serial number verification unit 11 allows the user to automatically verify whether there is a journal entry omission or duplication at the time of individual journal entry work, the monthly deadline, or the closing date of accounts only by giving the verification instruction. can do.

  In FIG. 1-1, each of the recording units 4, 5, and 6 is composed of a hard disk of a personal computer. The interface control unit 3, the supplier selection screen generation unit 7, the journal pattern extraction unit 8, the journal creation unit 10, and the serial number verification unit 11 are configured by a CPU (central processing unit) of a personal computer and a program. ing.

Conceptual block diagram for explaining the automatic journal creation function for monthly transactions (monthly variable transactions)
Next, FIG. 1-2 is an accounting system according to the present embodiment. In particular, a journal for a monthly generated transaction (a transaction that occurs every month or once in a specific month. The amount may be fixed or may vary). It is a conceptual block diagram for demonstrating the part which fulfill | performs the function to produce automatically. In FIG. 1-2, the same code | symbol is attached | subjected to the part which has the same structure, operation | movement, and a function as FIG. 1-1, and description is abbreviate | omitted. In FIG. 1-2, 5a is the journal pattern recording part which records beforehand the journal pattern used as the journal of the monthly generate | occur | producing transaction in association with each customer for each transaction type. In other words, the journal pattern recording unit 5a includes a month of occurrence as one of the items, and a plurality of transactions corresponding to transactions (monthly variable transactions) that vary periodically and occur once a month or once in a specific month. It is a journal entry pattern. (A) Predetermined data is entered in the item of occurrence month, and data of unsettled items such as accounts receivable and accounts payable are entered in the item of either loan item. Specific data is entered in the item of the other party of the settlement item, at least one of the debit creditor and transaction details, but some data is not entered in the amount item because some data is not entered There is no specific data entered in the A / B entries for the monthly variable transactions that have not been completed, and (B) the month, month, date, and amount of the occurrence, and accounts receivable in the items of either loan item , Unpaid item data such as accounts payable The data of the clearing item such as cash is entered in the item of the other item of the unsettled item, and specific data is entered in the item of at least one of the debit creditor and transaction details, and In the item of the account of the unsettled item, the settlement journal pattern B of the monthly variable transaction in which the data of the same customer as the account of the unsettled item in the occurrence journal A of the monthly variable transaction is input Are associated with each business partner and recorded in advance.

(Monthly flat-rate transaction)
At the same time, the journal pattern recording unit 5a includes an occurrence month as one of the items, and a plurality of transactions corresponding to fixed transactions (monthly flat-rate transactions) that occur periodically every month or once in a specific month. It is a journal entry pattern, and (A) the predetermined data is entered in the item of occurrence month, the data of unsettled items such as accounts receivable and accounts payable are entered in the item of any of the loan items, Monthly fixed amount that has already been completed as a journal for monthly fixed amount transactions by entering specific data in the item of the counterparty of the unsettled item, at least one of the debit creditor and transaction details Transaction specific journal A and (B) No data is entered in the occurrence month and date fields, and the data of unsettled items such as accounts receivable and accounts payable are entered in the item of either loan item , Its open items Settlement item data such as cash is entered in the item of the other party's item, and specific data is entered in the amount item, at least one of the debit creditor and transaction details items, In the item of the account of the settlement item, the settlement journal pattern B of the monthly fixed amount transaction in which the data of the same business partner as the account of the unsettled item in the occurrence journal A of the above monthly fixed amount transaction is input, This is also recorded in advance in association with each business partner.

In FIG. 1-2, 12 checks whether or not predetermined data is recorded in the item of the month of occurrence of the monthly transaction occurrence journal A in the journal pattern recording unit 5a at a predetermined time of the month. The generation month check unit 13 for outputting a predetermined signal, and 13 generates the monthly transaction generation journal A from the journal pattern recording unit 5a based on the output from the generation month check unit 12 Monthly transaction occurrence journal A for recording as a journal entry, 14 is the time when the transaction partner is input from the input unit 1 after the settlement of the monthly transaction, The monthly transaction settlement journal pattern B extraction unit 15 for extracting the monthly transaction settlement journal pattern B corresponding to the business partner from the journal pattern recording unit 5a. The journal pattern extracted by the unit 14 and the month and date of the settlement journal pattern of the extracted monthly transaction input by the month / day input means (including the amount input means in the case of monthly variable transactions) A journal creation unit for automatically creating a journal entry for the settlement journal C of the monthly transaction based on the data of the monthly variable transaction). Two journals, a monthly transaction occurrence journal A, which was once recorded as a journal for the current month by the accounting unit 13, and a monthly transaction settlement journal C generated by the settlement unit C for the monthly transaction settlement journal C Based on, after clearing the specific data of all items such as business partner, transaction content, consumption tax, consolidation, inventory management etc. of the unsettled items side of these two journals, the item of any item of lending Specific settlement items such as cash Data for which the transaction item is entered, and specific data for the other transaction item of the unpaid item of the journal entry A of the monthly transaction is input to the other transaction item. It is the merged journal entry D creation part for creating.
Although not shown in the figure, the journal entry C creating unit 15 uses (1) a voucher using a built-in counter in the case of a transaction type that requires a serial number voucher such as a receipt or a receipt deduction. A serial number automatic input function that automatically inputs a serial number automatically added to the serial number automatically counted in the previous journal entry into the serial number voucher item of the journal pattern, and (2) built-in calendar data And the function of automatically inputting the date of the journal creation date into the month / day field of the journal pattern.

  In FIG. 1-2, each of the recording units 4, 5a, 6 is constituted by a hard disk of a personal computer. Also, the interface control unit 3, supplier selection screen generation unit 7, serial number verification unit 11, occurrence month check unit 12, monthly transaction journal entry A counting unit 13, monthly transaction journal pattern B extraction unit 14, monthly Transaction journal C generating unit 15 and merged journal D creating unit 16 are constituted by a CPU (central processing unit) of a personal computer and a program.

  In general, the accounting transactions of companies vary widely depending on the type of industry and individual companies. Even in an individual company, unique transactions with each business partner are repeated monthly or from time to time, and they are continuously conducted. This automatic journal creation requires a system that registers data corresponding to the uniqueness, repeatability, and continuity of transactions in the previous process of journal creation, and a system that extracts the registered data at the time of journal creation. The inventor thinks. The configuration and operation of an accounting system (hereinafter referred to as “the present system”) according to the first embodiment of the present invention produced based on such an idea will be described below.

(Classification of transactions and comprehensive registration of business partners)
In this system, the registration (registration in the previous process of journal entry work) and the extraction at the time of the journal entry are the main points of automatic journal creation. To do. In the registration of the transaction data, first, “customer” is registered separately according to “transaction category” and “customer category”. In addition, “transaction data” corresponding to “transaction classification” (in this specification, the term “transaction data” is used to mean all or part of the data necessary for journalizing a single transaction. Registration data (accounting transaction data that is the source of journal entries) is categorized. In addition, in this system, for major types of transactions (which are the majority of transactions) such as sales and purchases, the “partner classification” such as “Accounts Receivable” and “Supplier” is assigned to By registering a business partner as a comprehensive name, labor saving of registration is achieved so that one business partner registration is directly registered as a type of transaction data. In addition, some unique transactions that are not categorized are devised so that they can be individually registered within the categorized transaction frame, and a unique mechanism is also used for data extraction and automatic journal creation from these data registration files. Is developing.

(Features of this automatic accounting system)
(1) As a result, you can select “Where (Business Partner)” and enter “Some (Amount)” with only the minimum necessary input (no need to enter transaction details, monthly flat-rate transaction) It is now possible to create journals automatically (without entering the amount) (automatic journal creation). (2) In addition to the input mistake, when there is a practical processing error such as forgetting to pay or an error in the payment amount, a system that automatically verifies it by using the “Combination check of inventory and voucher serial number” An internal check system was also adopted. (3) In addition, “Monthly deadline” and “Financial closing date” can be automatically performed only by inputting in a predetermined field displayed on the screen. As a result, the automatic accounting system is completed, and even people without bookkeeping knowledge can `` automatically create journals '' by selecting and entering the minimum items according to an interactive screen guide without being aware of journals. The result can be “automatically verified” and finally the “final closing date”.

  This system does not treat transactions indicated by double-entry journal entries as a combined transaction of two transactions: a transaction that indicates the cause (cause transaction) and a transaction that indicates the result (result transaction). It has a feature in that the idea of capturing is taken into PC accounting. For example, “Debit: Cash” / “Credit: Sales” XX yen journal entry (journal entry by double-entry bookkeeping) is not considered as a single transaction “Sold product in cash XX yen”. Consists of two transactions: a credit transaction (cause transaction) that “sells the product for XX yen” and a debit transaction (result transaction) that results in “cash increased by XX yen” Think of things.

  In this system, each debit and credit component of journal entry by double entry bookkeeping as described above is regarded as an independent transaction with causal relationship. And this system gives each "debit transaction" and "debit transaction" to each "debit transaction", and "transaction data area" that specifies the transaction occurrence frequency, transaction amount, and other various automatic calculation functions. A field with a control function was set so that data can be registered in the previous process of journal entry.

(Concept of single-entry bookkeeping)
This system also incorporates a mechanism that automatically extracts actual transaction data of transactions that generate profits / losses using the field of the “transaction data area” on the profit / loss transaction (cause transaction) side. Focusing on the cash (results transaction) side, “Daifu book”, which describes the cash balance and tries to measure the profit / loss by the balance, can be said to be typical of single bookkeeping. Focus on the profit and loss transaction (cause transaction) side instead of the asset (result transaction) side, and after automatically extracting the profit and loss transaction data, let's verify the correctness by entering the actual inventory on the (result transaction) side The method is adopted.

(1 profit and loss transaction 1 registration)
On the other hand, in this system, transaction data is registered in a double format as “joined transaction data” obtained by combining two “dealing transaction data areas” as described above. At that time, the item that becomes the result transaction with respect to the profit and loss transaction (cause transaction), whether it is an unsettled item (accounts receivable, accounts payable, etc.) or a settlement item (cash deposits, bills, etc.) Registration according to the settlement method is usually required. In this system, depending on the contents of profit and loss transactions and the classification of business partners, it is either settled transactions or unsettled transactions for each profit and loss transaction data. It was devised so that it can be specified and registered. As a result, in this system, one profit / loss transaction (cause transaction) and a result transaction derived therefrom can be registered as one combined profit / loss transaction as “joined transaction data” fixed with a string. As a result, in this system, registration can be performed regardless of the settlement method (result transaction) of profit / loss transaction (cause transaction). In addition, as a result, this system focuses on profit and loss transactions (cause transactions) that do not have duplicate registration, and uses this field to control and extract data. It was decided that there would be a path to this (details will be described later).

(Functions and significance of assets, liabilities and capital items)
In the automatic accounting system that adopts the single bookkeeping concept according to the present invention in which the grasp of profit and loss transactions is the first, the main transaction is the profit and loss transaction. The “result transaction” on the asset / liability / capital side has the role of (1) guiding the profit / loss transaction (cause transaction) data to be extracted to the transaction classification unit. 2) As a subordinate transaction that uses the field on the profit and loss transaction (cause transaction) side to verify the correctness of the automatically extracted data on the profit and loss transaction side based on the book balance that is the result of collecting the data on the result transaction side It becomes something with a role.

(Form setting of transaction data)
In this system that adopts the above-mentioned single-entry bookkeeping method, transaction data (transaction data to be combined) that is the source of journal entries is (1) “common clause”, which is an area for recording transaction data common to lending and borrowing (2 ) It is divided into three areas (segments): “Debit item section” which is an area for recording data belonging to debit transactions, and (3) “Credit item section” which is an area for recording data belonging to credit transactions. Fields having the following data control functions are set for each.

(Field setting for transaction data)
That is, as shown in FIG. 2, (1) fields of occurrence month, date, serial number voucher, and amount are set for the “common clause” area. In the field of (2) “Debit item section”, fields of item, supplier, transaction content, consumption tax, consolidation, and inventory management are set. In the field of (3) “Credit item section”, fields of item, supplier, transaction content, consumption tax, merger, and inventory management are set.

  The data control function provided in the present system for each of the above fields will be described as follows (see FIG. 2).

(Occurrence month field)
(A) The occurrence month field is used when a journal entry in which the flag “every month (or a specific month)” is input in the occurrence month item is automatically counted in the occurrence month ( (Regarding the automatic creation of journal entries for monthly flat-rate transactions and automatic creation of journal entries for monthly variable transactions).

(Monday / Day field)
(B) The input date is automatically entered in the month / day field of the journal pattern on the screen of the terminal used by the user using the automatic calendar input function built into this system. Therefore, the user can input the input date as data in the month / day field simply by pressing the enter key, for example. If you want to enter a date other than the input date in the month / day field, you can change it using the keyboard.

(Serial number certificate field)
(C) In the field of serial number vouchers, vouchers such as receipts, invoices, invoices, receipts, registries, etc. are used to serve as a guide to narrow down the group of suppliers. The Moreover, in this system, the automatic counting function of the serial number of the voucher prevents the transaction data of the same number from being counted twice, and can prevent the accounting data from being overlooked due to oversight of the voucher (miscounting prevention function). On the other hand, in this system, when the cursor is placed in the serial number voucher column, four options are displayed: (1) number overlap, (2) multiple numbers, (3) letter loss, and (4) no voucher. In the above (1), since the numbers of the two data are the same, when the same number as the immediately preceding number is forcibly input repeatedly, the count is restarted from the next number. On the other hand, in (2) above, it is possible to input from what number to what number for a transaction involving a plurality of vouchers. In the above (3), in the case of a letter loss, the number is counted as a letter loss number. In (4) above, when no voucher is required, such as automatic transfer or transfer deposit, the serial number skips the data by selecting “no voucher”. These correspond to the case where the serial numbers are out of order. For these, a list of lost letters, duplicates, etc. can be output and checked in the “monthly deadline” function described later.

(Amount field)
(D) Amount fields are entered in the system at the time of data registration, such as the amount of flat-rate transactions, depreciation, gains or losses on sale of fixed assets, deposit interest tax, prefectural tax interest discount, dividend withholding tax, compensation withholding tax In addition to selecting and setting a monetary amount automatic calculation function or the like, it is usually used when an unspecified amount is input at the time of data extraction.

(Course Field)
(E) In the subject field, when a business partner (in some cases, transaction details) is entered in this system, subjects (including journal patterns) that match them are automatically extracted as a set with them ( Therefore, it is not necessary to enter a subject every time a transaction is entered.)

(Business partner field)
(F) The supplier field is used as a data extraction key in the present system when data is extracted. That is, by selecting a business partner, unique transaction data (including journal patterns) belonging to the business partner (including transaction details) is extracted in a lump. Thereby, all the other fields (item, consumption tax classification, presence / absence of merger, inventory management, serial number voucher) of the “loan item section” of the extracted data are fixed. In other words, in this system, when a transaction is entered, as a general rule, only a business partner is selected, and the course setting is determined, as well as the determination of the consumption tax category and other processing of the data. The customer selected (by clicking with the mouse) / designated by the user is the customer on the cause transaction side, and the combined transaction data of the customer is extracted. The trading partner on the result trading side is automatically the same trading partner as the trading partner on the cause trading side unless otherwise specified by registration. In other words, the accounts of unpaid items such as accounts receivable, accounts receivable, accounts payable, accounts payable, etc., which are “result transactions for profit / loss transactions”, are automatically automatically determined unless specified in the registration. Is the same as

(Other fields)
(G) The transaction content field is used when transaction data is extracted by selecting the above-mentioned business partner in the present system. At that time, only when there are multiple transaction details of the business partner and the business partner name that identifies the journal pattern is not used, the transaction content selection field is displayed on the screen, and the user selects one from them. Thus, data (transaction contents) is extracted.
(H) The consumption tax field is used in the present system when the consumption tax is processed according to the handling classification registered in the item section of the extracted data.
(I) The merge field will be described in detail in the section "Automatic merge of current month journal entries".
(J) The field of inventory management is used for data control of item sections that require inventory management, such as cost of sales calculation, construction cost calculation, increase / decrease in depreciable assets, and bill receipt payment.

1st transaction data categorization and registration method Next, the transaction data categorization in this system and the initial registration of this system (not only at the time of system introduction but also at the stage of the pre-process of journal entry after introduction) The registration method of transaction data (including registration, the same shall apply hereinafter) (registration method of each journal and each journal pattern corresponding to each supplier) will be described.

1. Setting of transaction classification In order to automatically create a journal by extracting transaction data (journal pattern) when a user creates a journal, in this system, for the convenience of the user (e.g., the convenience of the user selecting a business partner) First, the transaction classification (business) is selected as to what kind of transaction the generated transaction corresponds to. Transactions that should be the guide for data extraction (transactions with business partners) are basically (1) revenue, (2) payment, or (3) future revenue ( 4) Will be paid in the future or only the above four. With regard to the transactions (1) and (2) above, depending on the payment method, 1 cash deposit / deposit, 2 cash deposit / withdrawal, 3 bill receipt, 4 bill payment, and 5 temporary Divided into 5 transactions: receipt and provisional settlement. In addition, with regard to the transactions that are accounted for in unsettled payments in (3) and (4) above, 6 accounts receivable, 7 accounts payable, 8 unaccounted income, 9 unpaid operating expenses, etc. It is divided into 7 transactions of 10 asset decrease, 11 asset increase, and 12 salary. Therefore, all transactions with business partners are classified into one of these 12 transaction categories (see FIG. 3-1). The above 1 cash deposit and withdrawal, and 2 cash deposit and withdrawal are further divided into deposit and savings accounts. Also, if discounts or returns occur in the above 6 accounts receivable, 7 accounts payable, 8 unaccounted income, 9 unpaid operating expenses, 10 assets decrease, 11 assets increase, etc. For example, the original credit (debt) generation transaction may be classified as a separate transaction to be adjusted. However, basically, all transactions are divided into these 12 transaction categories, transaction data is registered for each category, and actual transaction data is extracted through a routine for each transaction category. In addition to the above “transactions with business partners (external transactions)”, there are 13 transaction deadlines for automatically creating journals for internal transactions and 14 transaction closing dates.

2. Setting / Registering / Deleting Business Partner Categories All business partners are classified as either revenue or payment destinations. Revenue destinations are divided into sales destinations and other revenue destinations according to transaction details, and each is divided into cash-on-delivery customers (or cash-on-revenue destinations) and invoice deductions according to the settlement method and voucher. It is divided into six revenue destinations: the accounts receivable (or the accounts receivable) as the basis voucher and the accounts receivable (or the accounts receivable) as the evidence voucher. Similarly, payees are divided into vendors and other payees, each of which is a cash-on-delivery vendor (or cash-on-delivery payer) and an accounts payable based on invoices (or the same payable). ), And the payer (or unpaid customer) based on the delivery note is classified into six payees. As a result, all business partners are classified into one of these 12 and registered as business partners (see FIG. 3-2). By the way, if the customer becomes another income recipient or payee at the same time, it is registered at both the seller and other income recipients and payees, but it is registered in multiple categories within the same customer group. It is automatically checked at the time of initial registration so that it cannot be done. The same applies to other revenue destinations, suppliers, and other payees. At the time of this supplier registration, the closing date of the supplier is also registered.

  In this way, suppliers are 'characterized' based on transaction details, settlement methods, and evidence vouchers. (1) This system is intended to identify and extract journal patterns by selecting and inputting suppliers during journalizing work. This is because it is convenient for the user to narrow down when selecting a specific business partner. In addition, (2) at the time of initial registration, by registering transaction data for each of the above-mentioned classified customer categories, for example, if “Accounts Receivable” is selected, COD sales will not be recorded, If you select “Accounts Receivable” with voucher as voucher, there will be no duplicate sales from the invoice receipt. Transactions that do not fit into the business partner category can be automatically excluded, regardless of which business partner is selected, such as being processed and not receivable. This is because double counting of profits and losses and erroneous settlement can be prevented.

  For new business partners, register only the business partners that are expected to continue trading as business partners, and register the business partners of Spot as 'Cash on delivery general customers', etc. To do. If there is no transaction for three years for the registered business partner, the registration is automatically deleted.

3. 16 types of all transactions To all transaction categories set in 1 above (see Fig. 3-1), all supplier categories set in 2 above (see Fig. 3-2) Further, when further sorting, it is divided into 16 categories of business partners as shown in AP of FIG. Therefore, the 16 supplier categories cover all the supplier categories corresponding to all the transaction categories. In other words, a transaction with a business partner is, in any case, one of these 16 categorized transactions (and discounts or reduced adjustments for returns) (Figure 3-4). And FIG. 3-5). In the following, the 16 types of classified transactions may be referred to as “transaction categories” or “transaction types (type transactions)”.

4). Setting of registration data for each type of transaction All transactions with business partners correspond to any of the 16 types of transactions (including reduction adjustment transactions; the same applies hereinafter) listed in Figs. 3-4 and 3-5. Therefore, it can be said that the transaction data of all the 16 types of transactions and the individual transaction data based on the transaction data cover all the transaction data of all transactions for all the business partners. In this system, the transaction data is initially registered according to the methods described in the following a) to h).

a) Identification of account for accrual of unsettled transactions Transactions of business partners registered as unaccounted-for account accounts (EH and MP in Figure 3-3) are always recorded via unsettled items. The Therefore, even if these trading partners are selected in the cash deposit / withdrawal category, profit / loss transaction data is not extracted, and profit / loss is not duplicated.

b) Comprehensive registration of supplier names In the above-mentioned type of transaction data, except for the types of transactions listed in “Individual registration of unique data” in h) below, only the names of individual specific suppliers are included. In addition, initial registration is performed using the name of the supplier attribute indicating the supplier category, such as “Accounts Receivable” and “Cash on delivery”. As a result, transaction data (journal pattern) can be registered in a lump in correspondence with the above-mentioned business partner classification, instead of registering transaction data (journal pattern) for each business partner. With the initial registration of a few types of data, it becomes possible to extract the data (journal pattern) of many transactions related to sales and purchase recording / settlement, etc. In addition, the number of business partners can be increased or decreased. However, it is no longer necessary to add transaction data for each business partner and register for change deletion.

c) Comprehensive Registration of Settlement Items For the same transaction, cash items such as deposits, bills, deposits / provisional payments (representative account), etc. are not required to be registered for each payment method. Initial registration as a course that includes settlement courses. Therefore, all the items that are set as cash in the initial registration data can be replaced with these other settlement items. For example, when bill payment is selected in the transaction category, the data to be extracted includes data registered in the cash withdrawal category in addition to data originally registered in the bill payment category.

d) Set registration of composite data The above 16 type data (from A type to P type) are basic data, and in the case of composite journals, set data obtained by adding additional data to these type data as main data be registered.

e) Reduction Adjustment Transactions The above-mentioned E type to H type and M type to P type reduction adjustment transaction data for discounts and returns are registered as transaction data for reversing these unsettled payment transactions.

f) Temporary Receipt and Temporary Payment Settlement The credit provisional receipt and provisional payment settlement for the I-type, J-type, K-type, and L-type are regarded as one of the settlement means. On the other hand, the settlement of the temporary deposit as a debit and the payment of the temporary payment are processed as cash on delivery.

g) Batch registration of type data According to a to h above, A type, C type, D type, E type, G type and I type, K type, L type, M shown in FIGS. 3-4 and 3-5 For 10 types of type transactions, type O and type O, only one data in which transaction contents and subjects are specified collectively is registered in one type. Therefore, once the supplier classification is determined, this type registration data can be extracted as it is. For example, if “Accounts payable” is selected as a transaction category with “Evidence evidence” as an invoice, the M type as basic transaction data is extracted. After that, only the “accounts payable” with the invoice as a voucher is displayed on the screen as the options of the business partners, and a journal is automatically created by selecting a specific payable from there and inputting the amount.

h) Individual registration of unique data On the other hand, B type, F type, H type, and J type, N type, and P type transactions, depending on the various transactions that occur, even within the same transaction category, Because the transaction contents and subject of "Cause Transaction" are different, unique transaction data is individually registered initially. Also in this case, except that the initial registration of the business partner is not comprehensive but individual registration, registration and extraction within the frame of the type transaction can be performed in the same manner as other type transactions. However, only the number of transactions to be individually registered, the type data is only subdivided for each supplier category (for each transaction type). Accounts payable include accounts payable other than costs, and this includes deposits.

2. Extraction of transaction data (journal pattern) and automatic creation of journal entries In this system, transaction data (journal pattern) necessary for transaction journals are individually extracted from the initial registered transaction data group. A journal is automatically created. The extraction of data and the automatic creation of journals are performed by one of the following four methods depending on the type of data to be extracted (see FIG. 4).

1. Supplier-specific extraction method This is a method of automatically creating journals by extracting transaction data (journal pattern) using the data in the supplier field of each data as a guide (key) for extraction. Specifically, when extracting the transaction data, by selecting the “business partner” (the business partner classification has already been set by the business partner registration, selecting the business partner is not Specific, that is, the type of transaction data), specific transaction data belonging to the business partner (including transaction details) is extracted in a lump, and the journal is entered by inputting the following "amount" Created automatically. Here, if the amount is a fixed amount or is subject to automatic calculation, it is automatically input / displayed, so that it is not necessary to input “amount”. In conventional PC accounting, which has shifted to versatility, in order to create transaction data, first select “Description (transaction details)”, position the transaction, and then select and enter “customer”. Basically, this system is "one transaction data (journal pattern) for each business partner" (one business data (journal pattern) is associated with each business partner). , Most transaction data (data required for journal entry = journal pattern) is specified and extracted at the time when “business partner” is selected. At that time, it is not necessary to select “Summary (transaction content)” (because a journal pattern including the corresponding transaction content (summary) is registered at the initial registration stage for each business partner). .

That is, in this system, at the stage of initial data registration at the time of system introduction, each customer and each transaction data (journal pattern) are registered in association with each other. For example, in the case of a transaction with the same “A store”, there is a transaction in which the A store is an account receivable and a transaction in which the A store is an account payable, at the same time that the A store is registered as an account receivable. By registering as an accounts payable (refer to “1. Setting of business partner category” in the first section), accounts receivable for each customer, that is, “A store as an account” and “A store as an account” And separate transaction data (journal pattern) related to accounts payable. Also, if there are transactions with the same “NTT” with a telephone number of 963-3455 and transactions with a telephone number of 963-3257, the transaction data (journal pattern) of 3455 “NTT3455” is registered as a corresponding business partner, and “NTT3257” is registered as a business partner corresponding to the transaction data (journal pattern) which becomes 3257. If it carries out like this, separate transaction data (journal pattern) will exist for each customer "NTT3455" and "NTT3257". That is, in this case, a word that combines the name and transaction details (letters, numbers, and symbols that specify a part of the transaction data) as a supplier is referred to as “customer” (for example, “NTT3455” or “NTT3257”). ). This makes it possible to identify and extract unique journal patterns from a plurality of differentiated business partners. Also, when completing the journal after extracting the journal pattern in this way, if the amount is indefinite, it is necessary to input the amount, but if the amount is a fixed amount (as part of the transaction data, it is registered in advance. It is not necessary to enter the amount.

2. Fully Automatic Extraction Method The fully automatic extraction method is a more advanced version of the above-mentioned extraction method by business partner for transactions that occur regularly every month or in a specific month (monthly transactions). In the fully automatic extraction method, at the time of initial registration, a flag “monthly (or a specific month)” is entered and registered as data for the month of occurrence of the journal entry pattern. Among them, by detecting the flag, a journal of a transaction that occurs monthly is extracted, and the journal is automatically created. At that time, there is no need for selection / input by the user to extract the journal pattern or journal data. If the amount is undefined, it is necessary to extract the journal pattern and then enter the amount to complete the journal. However, if the amount is a fixed amount (because it is registered in advance when the system is introduced in advance), it is not necessary to input the amount, so the journal extracted in the routine is recorded as an official journal as it is.

3. Extraction method from a predetermined column This is a method of automatically creating a journal pattern by automatically extracting transaction data by inputting into a predetermined column of various books.

4). Secondary creation method by automatic calculation Inventory journals created using the inventory management field, gains and losses on asset sales created using the amount field, and calculation journals for deposit interest taxes, etc. Or, a journal (secondary creation journal) automatically created based on the journal (primary automatic creation journal) created by 3.

Third Outline of the Automatic Accounting System The mechanism of the automatic journal creation function of the system is completed as described in the second item. In this system, the result of the automatic journal can be backed up by “automatic verification”, and finally, automatic processing up to “monthly deadline” and “financial closing date” is also possible. An outline of specific functions of these systems will be described below.
(1) Monthly transactions are automatically counted without any input during the first month of update work, and journals are automatically created (automatic journal creation for monthly transactions).
(2) Further, for these transactions, payment omission and payment amount error are automatically verified. (Automatic merge of current month journal entries using settlement data).
(3) After selecting the relevant transaction category on the screen, select the relevant one from the multiple “business partners” (pull-down menu screens) corresponding to the transaction category (already registered by the supplier registration) Therefore, selecting a business partner directly identifies the business partner classification, that is, identifies the type of transaction data) (by entering the “transaction amount”) , Transaction data registered in advance and filed are extracted and journals are automatically created (automatic journal creation of transactions as needed).
(4) By automatically counting numbers such as checks, bills of payment, invoices, receipts, etc., it is possible to prevent omissions due to oversight of numbers or double counting due to duplication of numbers (errors due to automatic serial numbers) Prevention).
(5) By classifying suppliers according to transaction details, settlement methods, and evidence vouchers, when data is extracted, duplicate counting of data is prevented by checking the voucher serial number, and at the same time, the number of suppliers is narrowed down ( (Prevent duplication and narrow down data by supplier classification).
(6) Journal entries relating to salaries and social insurance premiums are automatically created by entering a salary ledger and social insurance notice on the screen (automatic journal creation from a salary ledger, etc.).
(7) A stock list is displayed at the time of input of product withdrawal, and a delivery receipt ledger is automatically created at the same time as a delivery check, and an inventory journal is automatically created on the monthly deadline (automatic calculation of cost of sales).
(8) About construction sales and its cost, by selecting a construction site from the screen, a journal to be allocated to each site is automatically created, and a construction ledger is also automatically created (automatic calculation of construction cost).
(9) The increase / decrease in depreciable assets is also checked for payment in the same way as products, and a depreciable asset schedule is automatically created (automatic inventory of depreciable assets).
(10) With regard to bill receipts and payments, the bills are checked for receipt and payment, and a bill entry book is automatically created (automatic bill receipt and receipt management).
(11) Automatically create all journals whose amount is fixed by calculation, such as legal welfare expenses, social insurance deposits, depreciation expenses, gains or losses on asset sales, withholding tax, etc. using the automatic amount calculation function (automatic amount calculation ).
(12) By entering the actual balance in the “Actual amount confirmation column for assets and liabilities” displayed on the screen, and entering the final number of the voucher, it is possible to prevent erroneous entry or omission of profit / loss transactions. Auto-verify "to automatically create inventory journals (monthly deadline).
(13) The settlement process is automatically performed only by inputting in a predetermined column displayed on the screen (final settlement deadline).
(14) Automatically create all required accounting books from the journal diary, general ledger, subledger to financial statements (book output).

4. Details of Automatic Accounting Function of the System This system is a comprehensive accounting system having a plurality of automatic accounting functions described in the third (1) to (14) above. The mechanism will be described in detail below for each number.
First, in this system, “classification according to frequency and amount” is performed on transactions as a precondition for fulfilling the automatic journal creation function that forms the basis of automatic accounting. In other words, when looking at the generated transactions from the viewpoint of the repetition frequency and the amount of money, all transactions are (1) -1. “Monthly flat-rate transaction” that occurs once a month (or in a specific month), (1) -2. “Monthly variable transaction” of the amount fluctuation that occurs once a month (or in a specific month), and (3) “Occurrence transaction” that occurs at any time regardless of whether it is a fixed amount or variable amount, and the above three types You can see that it is classified as one of the transactions. Therefore, if a system for automatically creating journals according to each classification is created, journals can be automatically created for all transactions as a result.

Below, the mechanism of automatic journal creation by this system will be described in detail for each of these three types of transactions.
(1) -1. Automatic creation of monthly fixed-price transaction journals Fixed amounts that occur once a month (or during a specific month), such as maintenance revenue, rent, insurance premiums, lease fees, advisory fees, various fees, reserves, repayment of borrowing principal This transaction is called “Monthly flat-rate transaction”. This will be described below with reference to FIG. In FIG. 5A, the cause transaction is surrounded by a thick line (the same applies to all other drawings described below). In addition, in FIG. 5-1, the list on the right side of the letters “above” described at the end of the example shown in FIG. 5A is that the transaction data basic type is N, L type. , That the transaction data extraction method is a fully automatic extraction method and a supplier-specific extraction method, and that the fields to be used are the month of occurrence, amount, consumption tax, consolidation, date, serial number voucher, and supplier It is shown (the same applies to all other drawings described below).

First, the operation at the time of initial registration will be described. At the time of initial registration, as shown in A of FIG. 5-1, a flag (attribute information) for setting a monthly (or a specific month) to the occurrence month field of the common clause is input, and unsettled items such as accounts receivable and accounts payable are entered. To register transaction data (journal pattern) (see A in FIG. 5A). That is, as shown in A of FIG. 5A, data “monthly” is input to the item of occurrence month, data of unsettled items such as accounts receivable and accounts payable are input to the item of any loan item, By entering specific data in the item of the day, amount, the counterparty item of the unsettled item, at least one of the debit creditor and transaction details, it has already been completed as a journal for monthly flat-rate transactions. The journal entry A for monthly flat-rate transaction is initially registered.

At the same time, as shown in FIG. 5B, the data for settlement processing of the journal A (the journal pattern used when inputting the journal after the settlement is completed) Register with blank (see B in FIG. 5A). That is, as shown in B of FIG. 5-1, the data of the unsettled item entered in the journal A is input to the counterpart item side of the journal A with the items of occurrence month and date remaining blank. Enter the data of the clearing item such as cash in the item of the other item of the unsettled item, and enter specific data in the item of the amount, and at least one of the debit creditor and transaction items The settlement journal pattern B (unfinished journal because the date is blank) is initially registered.

  In addition, since the settlement item of the settlement data includes a plurality of settlement methods such as cash and savings accounts and bills at the time of initial registration, it is not necessary to register the same data for each settlement method. In the transaction data extraction at the time of work, even if the settlement is made by any settlement means, it is replaced with the input data of the settlement means (ordinary deposit if it is an ordinary deposit) and extracted (the first “4. (Refer to the item “c” Comprehensive Registration of Settlement Items) in “Setting Transaction Registration Data”).

Next, in the routine for renewal work at the beginning of the month, the occurrence month field of the “Monthly flat-rate transaction” journal shown in A of FIG. Automatically recorded as a journal entry. At this time, no input is required on the user side.

Next, at the time of journal entry work after settlement, the data is narrowed down according to the following procedure. When the user selects “cash / withdrawal” from the transaction category selection screen, multiple payment destinations registered in advance with suppliers or other payees in the supplier registration are displayed (in a pull-down menu format). Will be a guide by "result transaction" data to lead to profit and loss transaction (cause transaction) data), and when the user selects the customer "Taro Yamada" from among them, as shown in C of FIG. Settlement journal C is automatically created. At this time, since the date of the work is automatically displayed in the item of the date of the journal C by the automatic calendar display function built in the system, the user can input the date by pressing the enter key, for example. Determine. The serial number of the serial number voucher item is also automatically displayed by an automatic counting function built in the system, and the input is confirmed when the user presses the enter key, for example. In this way, in this system, the business (transaction category) is selected, and then the selection of the business partner (selecting the business partner is the specification of the business partner category, that is, the identification of the type of transaction data. To extract actual transaction data. As described above, the automatic date display function does not require the user to manually enter the settlement date. The fixed amount is also initially registered, so no entry is required. Receipt # (receipt for deposit settlement transactions) Since the automatic count function is used (returns to # 1 every month by monthly update), input is not required. In practice, for receipts, fill in the # (receipt number) that was automatically counted and paste it as a voucher one by one on the receipt.

Next, based on journal A and journal C in Fig. 5-1, these two journals A and C are merged together (the two account sections with the same item, amount, customer, and month are offset and eliminated). As a result, a merged journal D shown in FIG. 5-1D is automatically created. That is, in the settlement journal, if the item section of the unsettled item (payable in the example of FIG. 5-1A) is registered as having a consolidation process, the item section, the item, the business partner, and the amount are the same. It is set so that the other subject section is searched from the journal entries in the current month, offset each other, and the remaining subject sections merge to form one journal (merge journal). At this time, the month and day are replaced with the settlement date. In the example of FIG. 5A, the unpaid item section is offset and the two journals A and C of FIG. 5A are merged, and as a result, only one journal D is created.

(2) Automatic merging of current month journals As described above, the monthly journals are recorded with the unsettled items such as accounts receivable, accounts receivable, accounts payable, and other accounts payable in the opposite item. After confirming the match, deleting the left and right subject sections of the unsettled items for the current month to make two journals into one is “automatic merge of current month journals” in this system. In other words, unsettled items are linked to the origination and settlement of transactions, and if the accrued transactions are settled in the current month, the unsettled items are deleted and the clearing items such as cash and deposits are directly recorded as counterparty items for the accrued transactions, If it is not settled, it automatically creates an account for accruing unsettled accounts such as accounts receivable, accounts payable, etc., and displays it on the unsettled list (monthly transaction unsettled list screen) at the same time, indicating that it should not be settled Warning. After all, in this system, for the monthly transaction, all the items on the “result transaction” side are registered through the unsettled items in a uniform manner, so that double counting, miscounting, and misrecording are made in advance. And avoiding double payments, incorrect payments, and lost payments by “automatically merging the current month's journals” at the time of payment, and verifying (checking) the correctness of monthly transactions in terms of both occurrence and payment It is structured. In conventional PC accounting, since the system does not have a system in which all monthly journal entries are uniformly registered via unsettled items, the accounting depends on the presence or absence of settlement. I can't.

  Note that unsettled transactions prior to the previous month have already been confirmed as journals, so even if they are set to be merged, they will not be eliminated, but will only be processed as regular accounts receivable or accounts payable. No merge process is performed. However, the unconfirmed item section is checked for coincidence, and when unsettled transactions of the same kind of transactions are made over a plurality of months, the settlement is applied in order from the one that occurred first.

(1) -2. Automatic creation of journal entries for monthly variable transactions Monthly transaction (such as telephone bills, electricity bills, water bills, etc.) that occurs once a month (or every month, etc., in a specific month) "Transaction". Hereinafter, description will be given with reference to FIG. 5-2 (the description of the parts common to the above “(1) -1. Monthly flat-rate transaction” is omitted).

First, at the time of initial registration of monthly variable transaction, a flag (attribute information) is set for each month (or a specific month) in the occurrence month field in the common section of Fig. 5-2, and unsettled accounts receivable, accounts payable, etc. Register transaction data with the amount blank using the subject (see A in Fig. 5-2), and at the same time register the settlement data with the payment date blank in addition to the amount (see B in Fig. 5-2) The comprehensive registration of settlement items is the same as the above-mentioned “Monthly flat-rate transaction”).

Next, by checking the flag of the item of the month in which the “monthly variable transaction” data of A in FIG. (This item is not yet complete because it is blank)) is automatically recorded as transaction data for the current month.

Next, at the time of the journalizing work after the settlement of the monthly variable transaction, as shown in the “selection / input screen at the time of settlement” below the journal of B in FIG. Select “Fukugin ordinary / withdrawal” (this is a guide for “result transaction” data to lead to profit and loss transaction “cause transaction” data), then select and click “NTT74” Is entered, the payment journal C indicated by C in FIG. 5-2 is automatically created. At this time, the settlement date is not required to be manually input by the automatic calendar display function, and the receipt # “serial number voucher” is not required to be input by the automatic count function.

The structure of the consolidation process is the same as in “Monthly flat-rate transaction”, but at this time, if the amount field of the recorded data is blank, not only the date but also the amount is set to be replaced with that of the settlement data. (In the example of Fig. 5-2, the account clauses of accounts payable are offset and the two journals A and C in Fig. 5-2 are merged, and as a result, only one journal of the same D is created. ).

  Also, since the unsettled list is automatically displayed and checked for items that have not been settled in that month, if you enter the amount according to the guide (see E in Fig. 5-3), the occurrence of accounts receivable, accounts payable, etc. Automatically recorded as a journal entry. In addition, since the confirmation of the agreement of the loan item section is performed in the same manner as the above-mentioned “Monthly flat-rate transaction”, if the settlement journal for the following month or later cannot find the same counterpart section from the generated journal entry, the payment to “NTT74” An error message appears, stating that there is no journal entry that matches the ○○○ yen. As a result, it is possible to automatically check an accounting error and a payment error between the generation side and the payment side (see FIG. 5-3).

(1) -3. Automatic creation of journal entries for monthly compound transactions Items that become compound data, such as loan repayments, are registered as set data. In the case of registration set data (see A and B in Fig. 5-4) for the principal payment method of the principal equal method, where the occurrence month field is "Monthly", select the business partner "repayment bank" After that, if you enter the total amount of principal and interest, the interest sum is calculated by using the set data summation function (see the input items in the “Select / Input Screen” in Figure 5-4), and the set journal is calculated. Automatically created (see C and D in FIG. 5-4). In the case of the principal and interest method, the same processing is performed. In this case, the principal column of the registration data is left blank and is input at the time of extraction. Since it is a monthly transaction, what was not settled in that month is automatically displayed and checked as an unsettled list in the case of FIG. It is the same.

(3) -1. Automatic creation of journals for occasional transactions For transactions that occur at any time other than monthly transactions, as in the case of data extraction at the time of settlement in the above monthly transactions, first select one of multiple transaction categories Select from the screen (pull-down menu), and select a business partner from the selection screen (pull-down menu) displayed corresponding to the selected business category (Because the business partner category has already been set by supplier registration, Selecting a supplier directly identifies the supplier category, that is, the type of transaction data, and extracts transaction data (journal pattern) and inputs the transaction amount (as needed) In the case of flat-rate transactions, the amount is initially registered, so input is not required), and journal entries are created automatically.

  That is, in FIG. 6A, A is a journal pattern that is initially registered at the time of initial registration, and a “selection / input screen” below A is a diagram for explaining an input screen at the time of journal work after a transaction. At the time of journal entry, the user selects a business (transaction category) “bank B normal / withdrawal” from the selection screen, and further selects a business partner “A Trading” from the selection screen corresponding to the business. Then, this system extracts the journal pattern A corresponding to this “A trading” and displays it on the screen. Therefore, when the user inputs “30,000” in the item of money, the present system is indicated by B in FIG. 6-1 based on the data “30,000” and the extracted journal pattern A. Create journals automatically. In the following, the function for automatically creating journals for occasional transactions in this system will be described for each transaction form.

(3) -2. Automatic creation of payment transaction journals a. Cash-on-acquisition transaction types are (1) cash deposits / payments, (2) cash deposits / withdrawals, (3) bill receipts, (4) bill payments, (5) settlements such as provisional receipts / provisional payments If it is a transaction, for example, “If you pay 30,000 yen for the cash-on-delivery of A trading company from bank B's ordinary deposit”, select “B bank ordinary / withdrawal” as shown in Figure 6-1. Then, select “A Trading” from the pull-down menu to narrow down the extracted data, and then enter the transaction amount to automatically create a journal (see B in FIG. 6A). The transaction date and time are not required to be manually input by the automatic calendar display function, and the receipt # (receipt deduction # in the case of a payment transaction) is not required to be input by the automatic counting function. In the initial registration data of FIG. 6A, the data whose supplier item is “supplier” includes all the suppliers registered as suppliers. Therefore, it is not necessary to register the same data for each supplier, and at the time of data extraction, any supplier is replaced with data of a specified specific supplier. This is the same as the case where the course is registered as the above-mentioned “Comprehensive Settlement Course” (b in the first “4. Setting of Registration Data for Each Type of Transaction”). See the section).

  In the case of a settlement transaction business that has unsettled items such as accounts receivable, accounts payable, accounts receivable, and accounts payable in the item section of the result transaction, each time an amount is entered, the subledger balance of those unsettled items (balance for each business partner) Automatic check of. If the balance becomes negative, a warning “Balance becomes negative.” Is displayed on the screen.

B. Cash Register (Cash) Sales If the business is cash register (cash) sales, select “Cash / Payment” as shown in Fig. 6-2, and select “General Cash Customer” from the pull-down menu. Narrow down the extracted data. After that, the sales amount is entered from the register, and the journal is automatically created (see B in FIG. 6-2). The transaction month and day are not required to be input by the automatic calendar display function, and the registry number that is the serial number voucher is not required to be input by the automatic count function. If the deposit is not made according to the registry, the book balance based on the registry and the actual cash balance will not match, so you can check for any registry entry mistakes or deposit leaks.

C. Temporary payment settlement (provisional receipt)
In the case of temporary payment settlement (or provisional receipt, the same applies hereinafter), which is a transaction that records retail expenses, it is treated as the same settlement transaction as cash and withdrawals. Specifically, as shown in FIG. 6-3, “Temporary payment adjustment” is selected, “Customer” is selected from the pull-down menu, and the extracted data is narrowed down. After that, the amount is entered and the journal is automatically created (see B in FIG. 6-3). The provisional payment settlement date (or provisional receipt date, often the end of the month) is not required to be input by the automatic calendar display function, and the receipt number for the serial number voucher is not required to be input by the automatic counting function. However, for the serial number voucher, “multiple numbers” are often selected due to the nature of the small expense business (see Example 1, paragraph 0037 (serial number voucher field) and FIG. 2).

(3) -3. Automatic creation of journals for unsettled transactions a. Of the transactions that occur at any time, such as accounts receivable, the above-mentioned (3) -2. Registered transactions ((1) cash deposits / payments, (2) cash deposits / withdrawals, (3) bill receipts, (4) bill payments, and (5) provisional receipts / provisional payments) (6) Receivables, (7) Accounts payable, (8) Accrued income, (9) Unpaid operating expenses, (10) Asset reductions, etc. (11) Register as unsettled account transactions such as asset increase, (12) salary, discounts and returns, etc. using unsettled items such as accounts receivable, accounts receivable, accounts payable, accounts payable (A in FIG. 7) (Refer to “a. Identification of unpaid transaction accounting” in “4. Setting of registration data for each type of transaction”).

  From there, data is extracted by the following procedure. For example, if you want to record a retail amount of ¥ 31,250 to Yamadaya from the invoice book on the sales closing date at the end of May, first select “Accounts Receivable” from the transaction category as shown in FIG. Then, the evidence evidence is displayed from the pull-down menu. When “Invoice Deduction” is selected here, the business partner registered as “Invoice Deduction for Sales / Evidence” is displayed in the business partner registration, and when the business partner “Yamadaya” is selected, A The initial registration data is automatically extracted. After that, the transaction amount is entered and a journal is automatically created (see B in FIG. 7). The transaction date is displayed at the end of the registration deadline of Yamadaya, and the invoice # that becomes the serial number voucher is not required to be input by the automatic counting function.

(4) Prevention of miscounting by automatic serial number As mentioned above, this system has an automatic serial number assignment function that automatically assigns voucher numbers to serial numbers. When there is a possibility of miscounting, a warning can be displayed on the screen.

(5) Preventing duplicate counting and narrowing down data by business partner classification In the above case, only the business partner registered as “seller / foundation voucher” is displayed in the business partner registration. The purpose is to prevent cash-on-delivery sales (cash sales) from being recorded or duplicate sales from the invoice receipt. On the other hand, since this also narrows down the number of display business partners, it also has the function of speeding up the speed of business partner selection at the time of data extraction. The same applies to the recording of cash-on-delivery purchases (cash purchases) and purchases from invoices when displaying a supplier whose voucher is registered as “invoice” (the first item above) (See “2. Setting / Registering / Deleting Business Partner Categories”). In addition, No. of invoice (or invoice) Is automatically counted to prevent the loss of revenue due to oversight of numbers and double counting of revenue due to duplication of numbers (see Example 1 above, paragraph 0037 (serial number certificate field) and FIG. 2). ). In addition, the handling of the business partner who is “sales customer” in the “initial registration data” is described in “(3) -2.
This is the same as the case of “Vendor” comprehensive registration in “I. Cash on delivery purchase” in the item of “Automatic creation of settlement transaction journals” (Regarding the registration data for each type of transaction described in the first item “4. (See “b) Comprehensive registration of supplier name” in “Settings”). In addition, in the month / day field, the deadline in the supplier registration automatically becomes the month / day of the account for accruing unsettled money.

(6) Automatic journal entry from salary ledger, etc. Salary is a monthly transaction, but unlike other transactions, it has a unique accounting routine centered on the salary ledger, so a separate salary transaction category is provided. Therefore, as shown in FIG. 8-1, according to a series of display screens that follow a series of display screens such as accrual of accounts payable from the payroll book, payroll processing, social insurance premium processing based on social insurance declaration (and labor insurance premium declaration), By entering in the column, a journal relating to salary is automatically created and a legal welfare expense is automatically calculated. This will be described in detail below.

a) Accounting and payment of salary The upper column in Fig. 8-1 is a diagram for explaining journals automatically recorded by the input of the salary ledger on March 20th, the lower column of Fig. 8-1 FIG. 8-2 is a diagram showing an input screen for the payment process on March 25, and the unpaid recipient transfer process when there is an unpaid recipient. In the payment process input screen, if the accrued payables (A, B) and payment (C to G) do not match, an unmatched warning is automatically displayed and the payment amount is re-entered. Or, since it will return to the salary recording part of the salary “bonus” ledger, no merge processing is set in these subject sections. The salary ledger will not be updated in the following month until the amount is fixed by the payment of salary.

b) Automatic verification of health insurance and welfare insurance premiums and automatic journal creation This will be described with reference to FIG. 8-3. As shown in the uppermost input record screen of FIG. 8-3, the amount is input according to the contents of the insurance premium delivery notice sent from the social insurance office on April 20. Then, in the automatic calculation by this system (software on the personal computer), the {payment (bonus) ledger {social insurance premium collection amount doubled (because it is a half-payment for labor and management)} and {delivery notice notification Compared to the total amount of social insurance premiums stated in the certificate (the amount that is paid by the entire user), the tolerance is "2 yen x the number of recipients". When it falls within the range, the legal welfare expenses are automatically recorded (see a in Figure 8-3).

  In the above case, if the allowable error between the salary (bonus) ledger and the insurance fee notification notice exceeds 2 yen x number of recipients, a warning is shown as shown in Figure 8-3. A screen is displayed. In this case, if salary is not paid, go back to the salary ledger screen and if it is after paying, the upper half of the health insurance / welfare pension column of the surplus recipient's health insurance / welfare pension column in the ledger updated the following month By inputting the surplus / shortage amount in the shortage adjustment column), the surplus / shortage amount is taken into account and the recalculation for the current month is automatically performed to match the notice amount notification.

c) Automatic verification of labor accident / employment insurance premiums and automatic journal entry For transactions related to labor accident / employment insurance premiums, the flag “May specific month”, which is the month in which labor insurance premiums are declared, is included in the item of the month in which the common accident occurs. After that, the transaction data is initially registered with the amount blank, and at the same time, the settlement data, the amount and the settlement date are also left blank. If you enter the calculation basic amount on the screen of the following labor insurance premium declaration form automatically displayed in the month of labor insurance premium declaration, the legal insurance rate (registered) of the company (in the example, the labor accident insurance premium rate) 5 / 1,000 and the employment insurance rate is 17.5 / 1,000.) The following amount of the tax return is automatically calculated and displayed (see Fig. 8-4). In the “Insufficient amount” column in the lower right corner of FIG. 8-4 (an explanatory diagram of the function for automatically creating a labor insurance claim report), the estimated insurance premium “90,000” declared in the previous year is the fixed insurance amount “ “112,500” is displayed as “insufficient” or “refund / appropriation” depending on whether it is insufficient (22,500 in the example) or excessive. Thereafter, as shown in FIG. 8-5 and FIG. 8-6, the journals A to I are automatically created based on the amount of the report, and the journal J is automatically created at the time of settlement.

Functions of the inventory management field In the inventory management field, the following four inventory processes are performed, and a ledger is output for each.
(7) Perform product receipt / payment management, automatically create inventory journals on the closing date, and output a product receipt ledger.
(8) Perform construction cost calculation, automatically create inventory journals for raw materials and work in progress “work in progress” on the closing date, and output a completed “and incomplete” construction ledger.
(9) Manage the increase / decrease in depreciable assets, automatically create depreciation journals when paying out assets, and output a depreciable asset ledger.
(10) Performs receipt / payment management of bills receivable and outputs a bill of exchange note book, and performs payout bill settlement / settlement management and outputs a bill of exchange note book.

(7) Automatic calculation of cost of sales and automatic creation of inventory journals Initial registration data (see A and B in Fig. 9-1) whose inventory management field is "Cost of sales" are extracted and managed for receipt and payment of goods. And enter the routine of the automatic inventory process, and the “product registration / selection” field is displayed on the screen. Therefore, if a product is registered and an amount is entered according to the instructions on the screen, a purchase accounting journal is automatically created (see C in FIG. 9-1). At the time of sales recording, a stock list (product name / detail / vendor / quantity) is displayed, and a delivery product is selected from the list. At the monthly deadline, inventory journals are automatically created for the inventory on the closing date, and a merchandise receipt book is automatically created. Note that the invoices and invoices of the payee are registered as evidence evidence in the serial number certificate field to narrow down the extracted data, but are not subject to sequential number management (hereinafter referred to as handling of invoices and invoices). The same in).

(8) Automatic calculation of construction costs and automatic creation of inventory journal entries The registered data (see A and B in Fig. 9-2) whose inventory management field is "construction costs" are extracted after construction, The automatic inventory processing routine is entered, and the “Construction site registration / selection” field is displayed on the screen. Then, if the amount allocated for each site is input according to the screen, the purchase accounting journal is automatically created (see C and D in FIG. 9-2). At the monthly deadline, the costs for incomplete construction sites are aggregated, and inventory entries are automatically recorded as raw materials and incomplete construction expenditures (work in process). For wages subject to cost calculation, cost allocation journals related to wages are automatically created by input to the construction site column displayed in the routine of the salary transaction category. A construction ledger is automatically created through these processes.

  By the way, in the “new construction site registration / selection” column, originally only the incomplete construction site is displayed, but there are two frames in the “display completed construction” column and “previous year completed construction” column at the bottom of the display column. It is set so that each completed construction site is scrolled, and when additional construction or discount is generated for the completed construction, the construction site is selected therefrom.

(9) Automatic creation and automatic inventory entry of depreciable assets increase / decrease Registered set data whose inventory management field is “Depreciable assets” (see A to F in Figure 9-3) Enters the routine of management (in the case of retirement / sale, automatic creation of depreciation journals will be described later). If you selected “Asset Increase / Purchase” in the transaction category, the “Depreciable Asset Registration” column will be displayed (If you select “Retirement / Sale Business” in the transaction category, the “Depreciable Assets Amount List”) will be displayed. Therefore, registering purchased assets (or selecting retired / sold assets) according to the screen and entering an amount automatically creates a journal (see GL in FIGS. 9-3). A depreciable asset ledger is automatically created in this field. By the way, the input items in the depreciable asset registration column are “asset name / detail / service life / proportion of business”, and the display item in the depreciable assets list is “asset name / detail / amount”. Since the depreciation method is selected at the time of company registration, it is not registered for each individual asset. Note that the inventory management field in the item section of the depreciable asset item is automatically registered as “depreciable asset” without being input at the time of registration.

(10) Bills automatic payment management The registered data (see A in Fig. 9-4) extracted by selecting "Bill payment / endorsed transfer" as the transaction category is "Bill inventory" in the inventory management field. Therefore, if you enter the bill management routine of bills receivable and bills are dispensed, a list of bills on hand will be displayed on the screen. (See B in FIG. 9-4). A bill of note entry is automatically created in this field. In addition, the input item of the bill inventory column of the data when the bill is received is “settlement date / recipient / bill number”. On the other hand, if you select “Bill payment / debit” as the transaction category, you will enter the payment / payment management routine of the bill of exchange, and when the settlement data is extracted, the unsettled bill list will be displayed on the screen. The bill of payment is automatically created by selecting the bill to be settled. In this field, a bill of exchange entry is automatically created. The input items in the bill inventory column of the data at the time of bill issue are “settlement date / payee / bill number”. The inventory management field of the item section of the bills receivable / payable bills is automatically registered as “Bill Inventory” even if it is not entered at the time of registration. Incidentally, in the case of bill discounts, data is extracted with the transaction category of “cash deposit and withdrawal / payment”.

(11) Automatic Calculation of Amount In this system, all journals whose amount is fixed by calculation are automatically created using the automatic calculation function of the amount. In this regard, even if the current rate of labor accident / employment insurance premiums and compensation, deposit interest tax, dividend withholding tax, etc. are revised by law, the rate and This can be done by changing and entering the numerical value of the formula to calculate the tax amount. Next, it will be described in detail.
a) Legal welfare and social insurance premium deposits “(6) Automatic journal entry from salary ledger, etc.” “b) Automatic verification of health insurance and welfare insurance premiums and automatic journal entry” and “c) Industrial accidents・ As described above in the section “Automatic verification of employment insurance premiums and automatic journal entry”.

b) Depreciation and gain / loss on sale of assets (automatic creation of asset sale journal)
In the registration data of “asset reduction / sale”, transaction data of depreciation and gain / loss on sale of assets is registered in advance (see A to E in FIG. 10-1). When “Decrease / Sale Asset” is selected as the transaction category, a list of depreciable assets is displayed on the screen. Therefore, if you select retired / sold assets according to the screen and enter the sale price, all the journal entries for asset sales are automatically created, including depreciation and gains / losses on asset sales (see FJ in Figure 10-1). ). A depreciable asset ledger is automatically created in this field. Incidentally, the display item of the list of depreciable assets is “asset name / detail / amount”. When purchasing new assets by trade-in sale, the asset purchase process and the asset sale process described in “(9) Automatic creation and depreciation of depreciable assets increase / decrease” in “Function of inventory management field” described above. In the registration data at this time, the unpaid money (A to E in FIG. 10A) is registered by replacing the unpaid money.

c) Automatic journal entry of remuneration withholding income tax The registered set data for judicial scrivener remuneration (see A and B in Fig. 10-2) whose amount field is "judicial scrivener withholding tax" If the payment amount is entered after selection, the “judicial scrivener withholding tax” is automatically calculated and the set journal is automatically created (see C and D in FIG. 10-2). That is, in FIG. 10-2, the amount of payment (80,000) is input on the selection / input screen of the personal computer, and “Judges withholding tax with judicial scrivener” is calculated by (¥ 80,000- ¥ 10,000) ÷ 9 = 7,777. ”And journals C and D are automatically created. In addition, “tax accountant withholding tax” in the case of tax accountant compensation payment is calculated by payment amount ÷ 9 (if the payment amount exceeds 900,000, payment amount ÷ 4-125,000), but otherwise the same It becomes processing of.

d) Automatic creation of journal entries for deposit interest tax and prefectural tax interest rate The above-mentioned compensation source is also applied to the registration set data for deposit interest receipts whose amount field is "deposit interest tax" or "prefectural tax interest rate". As in the case of tax, if the amount of interest received is input after selecting a business partner, a set journal (see D to F in FIG. 10-3) is automatically created according to the procedure shown in FIG. That is, in Fig. 10-3, enter the amount of interest income (1,000) on the personal computer selection / input screen, and for "deposit interest tax" (interest income amount x 0.1875), "Is automatically calculated according to (Interest income x 0.0625), and a set journal (see D to F in FIG. 10-3) is automatically created.

e) Automatic creation of journal entries for dividend withholding tax / prefectural tax dividend percent The registered set data for dividend receipts whose amount field is “dividend withholding tax” or “prefectural tax dividend percent” is the same as for interest income. If the dividend received is entered after selecting the business partner, both “dividend withholding tax” and “prefectural tax interest discount” are calculated by a predetermined formula, and a set journal is automatically created (details omitted).

(12) Monthly deadline (automatic verification of profit and loss transactions)
a) Actual balance inventory and final number check When “Monthly deadline” is selected in the transaction category, the actual balance input field and voucher final number input field are displayed on the screen for each asset listed in the table of FIG. Refer to FIG. 11-1. The actual balance is entered in the actual balance confirmation column to confirm that it matches the book balance (refer to (b) Actual balance inventory in Fig. 11-1). If it is proved that there was no input error or omission (see (b) Final number check in Fig. 11-1), then "b) Automatic journal entry for monthly inventory" is performed, and "c ) Automatic creation of consumption tax journals "is completed and" Monthly deadline "is completed. If there is a mismatch in the balance or number between “Actual balance inventory” in (b) of FIG. 11-1 and “Final number check” in (b) of FIG. It will be input again. The “final number check” is mainly performed using the serial number voucher field, but the check check number check is performed separately for each checking account, and the bill check number check is performed separately in the inventory management field. . It should be noted that a list of numbers is output and can be confirmed when there is a letter loss (number missing) or duplication (when one voucher number spans two data).

b) Automatic creation of monthly inventory journal entry When the inventory management field is registered as cost of sales or construction cost, a monthly inventory journal entry is automatically created. At the monthly deadline, an inventory journal is automatically created for the inventory on the closing date, and a “product receipt / payment ledger” is automatically created.

  In addition, the costs of incomplete construction sites are aggregated, and inventory entries are automatically recorded as raw materials and incomplete construction expenditures (work in process) (see C and E in FIG. 11-2). In the following month, the renewal journal is automatically created (see A, B and D in FIG. 11-2). For wages that are subject to cost calculation, cost allocation journals related to wages are automatically created by input to the construction site column displayed in the salary routine. Through these processes, a “construction ledger” is automatically created.

c) Automatic creation of journal entries for consumption tax Either the tax-included process or the collective tax-excluded process is selected for the consumption tax process. -A consumption tax entry is automatically created based on the consumption tax difference calculated by Ludo (see C in Fig. 11-3. For refund, see D in Fig. 11-3). For this, a renewal journal is automatically created at the first update of the following month. In the consumption tax amount calculation table, the consumption tax amount is calculated and displayed by both basic taxation and simple taxation.

(13) Closing Date Closing When “Financial Closing Date” is selected as the transaction category, automatically (a) automatic creation of journal entries for post-payment requests, (b) automatic creation of journal entries for housekeeping denials, etc. (c) journal entries for loan accredited interest Enter into the routine of automatic creation, (d) automatic creation of period-end inventory journals, (e) automatic creation of depreciation journals, (f) automatic creation of one-year basis transfer journals, and (g) consumption tax lump-sum processing. Within each routine, the registered data is extracted by inputting predetermined data into the predetermined columns displayed in sequence, and the settlement correction journal is automatically created (the above (f) one-year basis) The automatic creation of transfer journals and (g) the consumption tax lump-sum tax processing are all automatic and no input is required). The journal entry date automatically becomes the settlement date. Unappropriated retained earnings (or unprocessed losses for the current period) calculated in this transaction category are automatically transferred to profits carried forward (or losses carried forward) at the beginning of the month of the next general meeting of shareholders. The processes (a) to (g) will be described below.

a) Automatic creation of after-billing journal entries Among the business partners (accounts payable, accounts receivable, accounts payable, unpaid) whose certificates are registered as invoices or invoices, the registration deadline is the closing date. For items different from those shown in FIG. 12A, a list of post-confirmation billing lists shown in FIG. 12-1 (a) is automatically displayed. Therefore, according to the screen, the amount entered as the post-confirmation billing amount is recorded in the journal by correcting the settlement of accounts (see B in FIG. 12-1 (b)). At this time, if the inventory management field of the extracted data is the construction cost, the “registration / selection of construction site” field is displayed, and the above-mentioned “automatic calculation of construction cost” is displayed. I will enter Ting.

b) Automatic creation of journal entries for housework-related denials (or allowances for damages) FIG. The transaction contents of the data initially registered in the transaction classification (see FIG. 12-2 (b)) of the housework-related denial (or deduction for money) are automatically displayed. As the housekeeping denial (acceptance) rate (%), the rate for the previous period (%) is displayed in advance, so you can overwrite the ratio for the current period while referring to it. Based on the input, the amount of denial or acceptance is calculated, and a journal entry for representative account transfer (or deduction) is automatically created (see B in FIG. 12-2 (b)).

c) Automatic creation of loan-accredited interest journals Figure 12-3 (a) is a loan accredited interest table. For family members (including family affiliated companies) initially registered in the transaction category for accredited interest accrual, the accumulated monthly balance of the loan account is automatically displayed. The loan-approved interest rate is displayed in advance as the interest rate for the previous term, so you can overwrite the interest rate for the current term while referring to it. After input, the balance obtained by subtracting the monthly balance of each borrowing item (b in Fig. 12-3 (a)) from the cumulative monthly balance of the loan item (Fig. 12-3 (a) b) is multiplied by the loan accredited interest rate. The amount divided by 12 is calculated as “loan authorized interest” and a journal is automatically created (see B in FIG. 12-3 (b)). If the amount falls below zero, it will not be recorded.

d) Automatic creation of journal entries for period-end inventory Figure 12-4 (a) is a physical inventory table. Journal entries are automatically created by entering the actual inventory amount “1,550,000” as of the closing date in the actual inventory table displayed in the transaction category of the end-of-period inventory (see FIG. 12-4 (b)). . At this time, if the inventory management field of the extracted data is the cost of sales, the monthly inventory journal (see FIG. 11-2 above) as of the settlement date has already been automatically created. A journal is not created again just by automatically confirming a match with the amount of money, but if there is a mismatch, a message to that effect is displayed (see FIG. 12-4 (b) E).

e) Automatic journal entry for depreciation Depreciation is indicated by indicating whether or not depreciation is performed for each asset (or asset type) for the assets at the end of the depreciation schedule displayed in the depreciation schedule. Depreciation journals are automatically created (see Figure 12-5).

f) Automatic creation of one year standard transfer journal FIG. 12-6 (a) is a one year standard transfer table automatically displayed on the personal computer screen in this system. For monthly fixed-amount transaction data, which is a reduction of fixed assets (or fixed liabilities), the smaller of the “monthly reduction × 12” and the balance of the fixed assets (or fixed liabilities) at the end of the period, current assets (or Transfer entries to (current liabilities) are automatically created (see Figure 12-6 (b)). At the beginning of the next term, the replacement journal is automatically created.

g) Consumption tax lump-sum tax processing If consumption tax lump-sum tax processing is selected, after automatically creating and canceling the reversal journal for the consumption tax accounting journal created in the “Monthly Deadline” of the fiscal year end, A journal entry is automatically created to transfer the consumption tax amount to the provisional consumption tax (or provisional consumption tax) for each transaction of each subject (see FIG. 12-7).

(14) Book table output If you specify the journal diary, general ledger, trial balance, financial statements, and various output book tables listed in the “Monthly Deadline”, at the time of the month or after the “Financial Deadline” Can be output. FIG. 13 is a diagram showing a display format of the balance schedule in this system. In this system, the table of the monthly accounts receivable balance schedule, monthly accounts receivable balance schedule, monthly accounts payable balance schedule, monthly accounts payable balance schedule, the amount of each month generated from the balance at the end of each month, A form that allows you to deduct in order from the most recent month, display the remaining amount in the form of a breakdown of the amount generated in the remaining month, and check the long-term residence, misrecording, payment loss, etc. in a list It has become.

5. Other functions of this system Consumption tax selection Tax choices for the next period will be made with the current period as the base period after the closing date of the current period. As a general rule, tax selection for the current period is continued, but depending on the case shown in the left column of Fig. 14, options are displayed on the screen as shown in the right column of Fig. A notification form is also displayed.

  In addition, the accounting process selection for the next period will in principle continue accounting for the current period. However, in the case of tax exemption, it is not possible to select collective tax. For purchase deductions when the taxable sales ratio is less than 95%, a “proportional distribution” method is used in which the purchase deduction tax amount in the consumption tax calculation table is automatically multiplied by the taxable sales ratio.

2. Maintenance of registered journal entries Since data registration specific to each company is assumed, maintenance such as addition or correction of registered journal entries may be required depending on changes in transaction status. However, since this system categorizes transactions and collects business partners together, the main point is comprehensive registration of data, so for major business partners such as customers and suppliers, data is registered for each case each time it increases or decreases. There is no need to redo. In addition, when the system is introduced, all the transactions that have occurred up to that point are registered, so once you register, you can change the amount of monthly flat-rate transactions or add additional registrations when new types of transactions increase. A little registration maintenance is required. Even if a new transaction is registered, the data cannot be extracted unless it is registered. Therefore, it is a safe accounting system in which erroneous input does not occur.

  The embodiments of the present invention have been described above. However, the present invention and the constituent elements constituting the present invention are limited to those described as the respective embodiments and the respective elements constituting the respective embodiments, respectively. Various modifications are possible. For example, in the first embodiment, as described above, the journal pattern to be initially registered includes the three storage areas of the common clause, the debit item clause, and the credit item clause. The item data may be assigned to the loan, and only two storage areas of the debit item section and the credit item section may be provided.

The conceptual block diagram which shows schematic structure of embodiment (transaction generated as needed) of this invention. The conceptual block diagram which shows schematic structure of embodiment (monthly generated transaction) of this invention. The figure for demonstrating the item of the journal entry pattern used in Example 1 of this invention. The figure for demonstrating the transaction division used in Example 1 of this invention. The figure for demonstrating the supplier classification used in the present Example 1. FIG. The figure for demonstrating the transaction classification used in the present Example 1, and the customer corresponding to this. The figure for demonstrating the type transaction data of the income destination used in the present Example 1. FIG. The figure for demonstrating the type transaction data of the payee used in the present Example 1. FIG. The figure for demonstrating the journal automatic creation method by the present Example 1. FIG. The figure for demonstrating the operation | movement (The automatic journal creation of a monthly fixed amount transaction and a fixed amount transaction at any time) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the automatic journal creation of the monthly variable amount transaction) of the present Example 1. FIG. The figure for demonstrating the operation | movement (display of the recording loss etc. of a monthly variable amount transaction) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the automatic journal entry preparation of the monthly compound transaction) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic journal creation of variable amount transaction at any time) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic journal creation of variable amount transaction at any time) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic journal creation of variable amount transaction at any time) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic journal creation of variable amount transaction at any time) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic journal creation from a payroll book etc.) of the present Example 1. FIG. The figure for demonstrating the operation | movement (journal automatic creation, such as a salary supply process) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic verification of health insurance and welfare insurance premiums and automatic journal creation) of the first embodiment. The figure for demonstrating the operation | movement (function of automatic preparation of a labor insurance premium report) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic verification of an occupational accident and employment insurance premium, and automatic journal creation) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic verification of an occupational accident and employment insurance premium, and automatic journal creation) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic calculation of a cost of sales and inventory journal automatic creation) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic calculation of construction cost, and inventory journal automatic creation) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the automatic journal entry of a depreciable asset increase / decrease and automatic inventory) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic payment management of a bill) of the present Example 1. FIG. The figure for demonstrating the operation | movement (The automatic journal creation of the depreciation and gain / loss on sale of assets) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the automatic journal entry preparation of the remuneration withholding income tax) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the journal entry automatic creation of deposit interest tax and prefectural tax interest percent) of the present Example 1. FIG. The figure for demonstrating operation | movement (Actual balance inventory and final number check) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the journal entry automatic creation of a monthly inventory) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic creation of the journal entry of a consumption tax) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic creation of the journal of the after-billing charge) of the present Example 1. FIG. The figure for demonstrating the operation | movement (automatic journal creation of housework-related denial (or allowance for damages)) of the first embodiment. The figure for demonstrating the operation | movement (automatic creation of the journalizing of loan authorized interest) of the present Example 1. FIG. The figure for demonstrating the operation | movement (Automatic journal creation of a period end inventory) of the present Example 1. FIG. The figure for demonstrating the operation | movement (the journal entry automatic creation of a depreciation) of the present Example 1. FIG. The figure for demonstrating the operation | movement (1 year reference | standard transfer journal automatic creation) of the present Example 1. FIG. The figure for demonstrating the operation | movement (consumption tax lump-sum tax removal process) of the present Example 1. FIG. The figure for demonstrating the display format of the balance schedule in the present Example 1. FIG. The figure for demonstrating the taxation selection of the next period in the present Example 1. FIG.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Input part 2 Display part 3 Interface control part 4 Attribute-specific customer recording part 5, 5a Journal pattern recording part 6 Accounting journal recording part 7 Supplier selection screen generation part 8 Journal pattern extraction part 9 Amount automatic input part 10 Journal preparation part 11 Serial Number Verification Unit 12 Occurrence Month Checking Unit 13 Monthly Transaction Journal A Recording Unit 14 Monthly Transaction Journal Pattern B Extraction Unit 15 Monthly Transaction Journal C Generation Unit 16 Merged Journal D Creation Unit

Claims (7)

Transactions that include the month of occurrence as one of the items and that occur periodically every month or specific month, such as telephone charges, electricity charges, water charges, etc. (monthly variable transactions) Multiple corresponding journal patterns,
(A) In advance, at least the month of occurrence, date, amount, debit and credit items, business partners, and transaction details are included as items. Data of unsettled items such as accounts receivable and accounts payable are entered in the item of any item, the item of the month, the item of the other item of the unsettled item, and at least one debit creditor Specific data is entered in the content item, but there is no specific data entered in the amount item, and partly incomplete due to the occurrence of monthly variable transaction A ,
(B) Preliminarily include at least the month of occurrence, date, amount, debit and credit items, business partners, and transaction details as items, and specific data in the items of occurrence month, date, and amount Data of unsettled items such as accounts receivable and accounts payable are entered in the item of either the loan item that is not entered, and data of clearing items such as cash is entered in the item of the other item of that unsettled item In addition, specific data is entered in at least one of the debit creditor and the item of transaction details, and the item of the account of the unsettled item is the unregistered item in the occurrence pattern A of the monthly variable transaction. A journal pattern recording means for pre-recording a settlement journal pattern B of a monthly variable transaction in which data of the same business partner as the business partner of the settlement item is input in association with each business partner;
At a predetermined time every month, it is checked whether or not predetermined data is recorded in the item of the month of occurrence of the monthly variable amount transaction journal pattern A in the journal pattern recording means, and a predetermined signal is output. Means for checking outbreak month for,
On the basis of the output from the occurrence month check means, the monthly variable transaction occurrence journal A for temporarily accounting the occurrence journal pattern A of the monthly variable transaction as the occurrence journal A of the current month from the journal pattern recording means. And
A partner input means for inputting a partner of a transaction when journalizing a transaction;
After the settlement of the monthly variable transaction is made, when the customer of the settlement is input by the user, the settlement journal pattern B of the monthly variable transaction corresponding to the partner is entered from the journal pattern recording means. Payment journal entry pattern B extraction means for monthly variable transaction for extracting
A month / day input means for entering the date of a transaction when journalizing a transaction;
Amount input means for entering the amount of the transaction when journalizing a transaction,
The settlement journal pattern B extracted by the settlement journal pattern B extraction means of the monthly variable transaction, and the settlement journal of the extracted monthly variable transaction input by the month / day input means and the amount input means A settlement journal C creating means for automatically creating a journal entry for the settlement journal C of the monthly variable amount transaction based on the date and amount data of the pattern B;
Monthly variable transaction occurrence journal A, which was once recorded as the current month's journal entry by the monthly variable transaction occurrence journal entry A, and the month generated by the monthly variable transaction settlement journal C creation means Based on the two journal entries with settlement journal C of the next variable transaction, the specific data of the items on the unsettled line item side of these two journals are eliminated by offsetting each other, and cash or other items are identified in the line item of either loan The data of the clearing item is entered, and the specific data of the item on the other side of the unsettled item of the journal A that generates monthly variable transaction is entered on the other side of the clearing item. A merged journal entry D creating means for creating a merged journal entry D for a value transaction;
When the settlement journal C is not created at the time of the monthly deadline, based on the journal A generated for the monthly variable transaction, which is temporarily recorded as the journal for the current month by the means for recording the journal A generated for the monthly variable transaction Unsettled transaction extraction means for extracting unsettled transactions in monthly variable transactions generated in the current month,
Warning display means for displaying a warning on the screen that the unsettled monthly variable transaction of the current month extracted by the unsettled transaction extracting means is unsettled,
An accounting system with an automatic journal creation function that prevents double counting and omission of generated transactions, and prevents double settlement and omission of payment transactions. It includes the month of occurrence as one of the items, and occurs periodically every month or specific month, such as maintenance revenue generation, rent generation, insurance fee generation, lease fee generation, advisory fee generation, association fee generation, etc. Multiple journal patterns corresponding to transactions with fixed amounts (monthly flat-rate transactions)
(A) In advance, at least the month of occurrence, date, amount, debit and credit items, business partners, and transaction details are included as items. Data of unsettled items such as accounts receivable and accounts payable are entered in any item item, and the item of month and date, the item of the amount, the item of the other item of the unsettled item, and at least one of the debit credit By entering specific data in the business partner and transaction content items, the journal entry pattern A for monthly flat-rate transactions that have already been completed as journals for monthly flat-rate transactions,
(B) Preliminarily include at least the month of occurrence, the date of the month, the amount of money, the items of both the debit and credit, the business partners, and the transaction details as items, and specific data is entered in the items of occurrence month and date Data of unsettled items such as accounts receivable and accounts payable are entered in the item of either the loan item, and the data of the clearing item such as cash is entered in the item of the other item of the unsettled item. And at least one of the debit creditor and transaction details items, and in the item of the account of the unsettled item, the journal entry pattern of the above-mentioned monthly flat-rate transaction Journal pattern recording means for preliminarily recording a settlement journal pattern B of a monthly flat-rate transaction in which data of the same business partner as the business partner of the unsettled item in A is associated with each business partner. When,
In order to output a predetermined signal by checking whether or not predetermined data is recorded in the item of the occurrence month of the monthly fixed amount transaction occurrence journal pattern A in the journal pattern recording means at a predetermined time every month Means for checking the occurrence month,
Based on the output from the occurrence month check means, the journal pattern recording means records the monthly fixed amount transaction occurrence journal A for recording the occurrence journal pattern A of the monthly fixed amount transaction as the occurrence journal A for the current month. When,
A partner input means for inputting a partner of a transaction when journalizing a transaction;
After the settlement of the monthly fixed amount transaction is performed, when the settlement partner is input by the user, the settlement journal pattern B of the monthly fixed amount transaction corresponding to the partner is extracted from the journal pattern recording means. Settlement journal pattern B extraction means for monthly flat-rate transactions for
A month / day input means for entering the date of a transaction when journalizing a transaction;
The settlement journal pattern B extracted by the settlement journal pattern B extraction means of the monthly fixed amount transaction, and the date of the extracted settlement journal pattern B of the monthly fixed amount transaction input by the month and day input means Settlement journal C creation means for automatically creating a journal entry for the settlement journal C of the monthly fixed amount transaction based on the data;
The monthly fixed amount transaction occurrence journal A recorded as the current month's journal entry by the monthly fixed amount transaction occurrence journal A recording means and the monthly fixed amount transaction generated by the monthly fixed amount transaction settlement journal C creation means Based on the two journals with settlement journal C, the specific data of the items on the unsettled items side of these two journals are offset and deleted, and the data of a specific settlement item such as cash in the item of one of the loan items Is entered, and the specific journal entry D of the monthly flat-rate transaction is entered in which the specific data of the non-settled item of the non-settled item of the monthly fixed-line transaction occurrence journal A is entered on the other side of the settlement item A merged journal D creating means for creating;
When the settlement journal C has not been created at the time of the monthly deadline, it is generated in the current month based on the journal A generated for the monthly flat-rate transaction recorded as the journal for the current month by the means for recording the journal A generated for the monthly flat-rate transaction. Unsettled transaction extraction means for extracting unsettled transactions in monthly flat-rate transactions of
Warning display means for displaying a warning that the unsettled monthly fixed amount transaction of the current month extracted by the unsettled transaction extracting means is unsettled on the screen;
With this feature, the automatic journal entry creation function prevents double counting of transaction occurrences, incorrect amount of money and loss of payment, and also prevents double settlement of payment transactions, incorrect amount of money and loss of payment. Accounting system. In advance, at least the date, the amount, and the items, business partners, and transaction details of both debit and credits are included as items. Journal pattern recording means for recording a plurality of journal patterns associated with data in association with each business partner,
A partner input means for inputting a partner of a transaction when journalizing a transaction;
Journal entry pattern extracting means for extracting a journal entry pattern corresponding to the inputted business partner from the journal entry pattern recording means when a business partner is inputted by the business partner input means for performing a journal entry of a certain transaction. When,
A month / day input means for entering the date of a transaction when journalizing a transaction;
Based on the journal pattern extracted by the journal pattern extraction means and the data such as the date of the extracted journal pattern input by the month / day input means, the journal of the transaction is automatically This is a journal creation means for creating a journal for payroll accounting when "Salary transaction" is selected as the transaction category on the screen and the pay details of each recipient are entered on the salary ledger display screen. Journal creation means for automatically creating
When input related to salary payment is made at the time of salary payment, it is determined whether or not salary recording and payment match, and if they do not match, a warning display means for displaying a warning on the screen,
An accounting system with an automatic journal creation function that prevents misreporting and mispayment of salary. In advance, at least the date, the amount, and the items, business partners, and transaction details of both debit and credits are included as items. Journal pattern recording means for recording a plurality of journal patterns associated with data in association with each business partner,
A partner input means for inputting a partner of a transaction when journalizing a transaction;
Journal entry pattern extracting means for extracting a journal entry pattern corresponding to the inputted business partner from the journal entry pattern recording means when a business partner is inputted by the business partner input means for performing a journal entry of a certain transaction. When,
A month / day input means for entering the date of a transaction when journalizing a transaction;
Based on the journal pattern extracted by the journal pattern extraction means and the data such as the date of the extracted journal pattern input by the month / day input means, the journal of the transaction is automatically This is a journal creation means to create, when “Salary transaction” is selected as the transaction category on the screen, the screen of the payroll ledger is displayed, and the social insurance premium deduction amount of the beneficiary is entered, then at the time of salary payment Journal creation means for automatically creating journals related to social insurance premium deposits;
After the insurance premium notification notice is sent from the social insurance office, “Salary transaction” is selected in the transaction category on the screen and the insurance premium notification notification input screen is displayed. When the amount described in the insurance premium payment notice is entered, the insured person's contribution of social insurance premiums automatically calculated based on the input and the recipient entered on the salary ledger screen A warning display means for determining whether or not the error between the social insurance premium deductions is within an allowable range and displaying a warning on the screen when the error exceeds the allowable range;
An accounting system with an automatic journal creation function that prevents mistakes in reporting and deduction of social insurance premiums. In advance, at least the date, the amount, and the items, business partners, and transaction details of both debit and credits are included as items. Journal pattern recording means for recording a plurality of journal patterns associated with data in association with each business partner,
A partner input means for inputting a partner of a transaction when journalizing a transaction;
Journal entry pattern extracting means for extracting a journal entry pattern corresponding to the inputted business partner from the journal entry pattern recording means when a business partner is inputted by the business partner input means for performing a journal entry of a certain transaction. When,
A month / day input means for entering the date of a transaction when journalizing a transaction;
Based on the journal pattern extracted by the journal pattern extraction means and the data such as the date of the extracted journal pattern input by the month / day input means, the journal of the transaction is automatically determined. Journal entry creation means for creating,
When “Monthly Deadline” is selected as the transaction category on the screen, the journal creation means displays (1) an actual balance input field and a voucher final number input field for each asset, and the actual balance input field. When the actual balance is entered, it is checked against the book balance, and by entering the final number of the voucher, “automatic verification” is performed for erroneous input and omission of profit and loss transactions, and the verification result is displayed on the screen. 2) If the inventory management field is registered as cost of sales or construction costs, automatically create inventory journals for the inventory on the closing date, and automatically create “product receipt / payment ledger” and “construction ledger”; and (3) Monthly deadline processing that automatically creates a journal entry for the consumption tax based on the consumption tax difference automatically calculated based on the consumption tax field in the extracted data. Accounting system with functions In advance, at least the date, the amount, and the items, business partners, and transaction details of both debit and credits are included as items. Journal pattern recording means for recording a plurality of journal patterns associated with data in association with each business partner,
A partner input means for inputting a partner of a transaction when journalizing a transaction;
Journal entry pattern extracting means for extracting a journal entry pattern corresponding to the inputted business partner from the journal entry pattern recording means when a business partner is inputted by the business partner input means for performing a journal entry of a certain transaction. When,
A month / day input means for entering the date of a transaction when journalizing a transaction;
Based on the journal pattern extracted by the journal pattern extraction means and the data such as the date of the extracted journal pattern input by the month / day input means, the journal of the transaction is automatically determined. Journal creation means for creating,
With
The journal creation means, when “final closing date” is selected in the transaction category on the screen,
(A) Of the business partners who have registered vouchers as invoices or invoices, automatically display a list of post-contract claims for those whose registered deadline is different from the closing date, and close the screen according to the screen. A function for automatically creating journal entries for after-billing in the closing process for closing the account, in which the amount entered as the post-billing amount is automatically recorded as a journal entry for the closing claim by adjusting the settlement.
(B) Closing date closing process that automatically displays data initially registered as housekeeping-related denial transactions, and when the percentage of denial is entered, the amount of the denial is calculated and a journal entry for representative account transfer is automatically created Automatic journal creation function for housework-related denial
(C) For family members and family affiliated companies, the cumulative total of each month's balance of the loan account is automatically displayed, and when the loan accreditation interest rate is entered, A function to automatically create a journal entry for accredited loan interest in the closing process of closing the account, which is calculated by multiplying the balance deducted by the loan accredited interest rate and dividing by 12 as loan accredited interest, and automatically creating journal entries.
(D) Display the physical inventory table on the screen, prompt the entry of the physical inventory as of the closing date, and when the physical inventory is entered, create the end-of-period inventory journal based on the entry, and the monthly deadline already When the monthly inventory is automatically calculated based on the amount of sales, purchases, etc., as inventory calculation data during processing, the monthly inventory as of the balance sheet date matches the physical inventory entered above. Automatic creation of period-end inventory journals in the closing date process, which displays whether or not to match, and displays a warning on the screen if they do not match,
(E) For the assets at the end of the period of the depreciation schedule displayed on the screen, by declaring the necessity of depreciation for each asset or asset type, the depreciation journal is automatically created based on the instructions. Automatic depreciation journal creation function in closing process
(F) For monthly fixed-amount transaction data that reduces fixed assets or fixed liabilities, current assets or liabilities for the lesser of “monthly reduction × 12” and the balance of the fixed assets or fixed liabilities at the end of the period. Automatic creation of transfer journals, and at the beginning of the next fiscal year, automatic creation of the replacement journals.
(G) Consumption tax in the closing date process for automatically creating a journal to transfer the consumption tax amount to a provisional consumption tax or a provisional payment consumption tax for each transaction content if transaction tax is excluded. An accounting system with an automatic journal creation function that executes the collective tax-exclusion processing function to perform the closing date process. In any one of Claim 1-6,
The attributes of all business partners shall be at least (1) cash-on-delivery customers, (2) other cash-on-delivery destinations, and (3) invoice deductions as ground evidence, depending on the transaction details, settlement method, and evidence evidence. (4) Accounts receivable based on invoices, (5) Accounts receivable based on invoices, (6) Accounts receivable based on invoices, (7 ) Cash on delivery suppliers, (8) Other cash on delivery payers, (9) Accounts payable based on invoices, (10) Unpaid customers based on invoices, (11) Based on invoices An attribute-specific business partner recording means for classifying and recording into one of a plurality of business partner categories including an account payable and (12) an unpaid customer based on an invoice.
A customer category registration means for selecting and registering one customer category from the plurality of customer categories for a certain customer,
When the supplier category registration means selects and registers one supplier category of the plurality of supplier categories for a certain supplier, the registration is performed for the supplier. Transaction data with a different customer category from that of the customer category, which prevents duplicate sales from invoices and invoices, and confusion between cash-on-delivery sales and accounts receivable receipts. An accounting system with automatic journal creation that automatically prevents it.

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