JP2015014854A - Accounting processing system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To reduce an input error of journal input as possible, to decide an account title coincident to a business content for every counselor destination efficiently.SOLUTION: The accounting processing system having a title decision support function for deciding a corresponding account title from summary information included in acquired transaction information comprises: an input data area for storing the transaction information by storage means; an account data area for storing journal data created based on the transaction information; a summary dictionary data area for storing the transaction information in association with candidates of the account title corresponding to the transaction information; and a key word dictionary data area for storing key word character strings used in the summary information. The system further comprises: a title processing unit in which processing means extracts a summary character string coincident to the key word character string from the summary information included in the transaction information, and extracts one or more candidates of the account title obtained by searching summary dictionary data using the summary character string as a key; and a journal processing unit for combining the account title decided by an operator from the candidates of the account title with the transaction information, thereby creating journal data.

Description

  The present invention supports the selection and input of account items, consumption tax categories, etc. in the accounting processing system used when accounting software is used at an accounting firm's advisory company, etc., or when journal entries are entered at an accounting office Related to technology.

  Conventionally, certified public accountant offices and tax accountant offices (hereinafter simply referred to as “accounting offices” or “offices”) receive data and primordial certificates from the consultant in various formats. Accounting for the advisor. In this case, the basic material submitted from the advisor to the accounting office is a paper medium or an electronic medium, and there are the following types (1) to (3).

(1) Bookkeeping agency: Handing over original documents (receipts, receipts, handwritten slips, passbook copies, etc.), handwritten accounts, books printed with accounting software and spreadsheet software to accounting firms, While looking at it, enter the journal entry with accounting software. In this case, the primordial voucher may pass the image data to the accounting office through a scanner.

(2) OCR processing: A method of performing accounting processing by reading accounting slips with an OCR device. In this case, a handwritten OCR slip in which all items are handwritten on a slip having only a frame line, a specific subject, a summary, and the like are printed in advance, and a date and an amount of money are partially input by handwriting. There are print OCR slips, and OCR slips that are printed on blank paper with transaction details and amount of money by the accounting software of the consultant. For example, Patent Document 1 discloses a book table reading device that reads a book table with an OCR device, displays a recognition or estimation result, and can check and correct data.

(3) Self-sufficiency: The transaction is entered using the account book form software at the advisor, and the data is sent to the accounting office via the network or stored in a storage medium such as a memory card. How to give it to the accounting office. Some of such accounting software has a function of assisting selection of account items based on the contents of transactions as a summary on the side of an advisor (for example, Patent Document 2). In this technique, when a description name is input in the description column, a pre-assigned account item is searched from the input character string and automatically input in the item column.

  Patent Document 3 can automatically perform journal entry by inputting a summary by using a transaction dictionary corresponding to account items of classified transactions and a description dictionary corresponding to the description, account items, and item information. A technique has been disclosed in which input data is automatically journaled by an operator without performing journal entry if input and selection operations are performed as if they were entered in the book.

  In addition, there is a technique for changing a dictionary to be used when converting an input character depending on the usage status by recording a dictionary type corresponding to the usage status of the dictionary (Patent Document 4). There is a technique that has a plurality of conversion dictionaries and dictionary priority data, and updates the priority data to raise the priority of the dictionary when a determination process is performed (Patent Document 5).

JP-A-8-30719 JP 2003-323581 A JP 2003-331209 A JP 2003-203609 A JP-A-6-96059

  In OCR processing, if a person who has little knowledge of bookkeeping or journal entry completes a slip, the combination of summary and account item may not always be appropriate. In self-counting, if the “summary dictionary” of accounting software is enriched, the operator can select a summary and register a transaction without knowledge of the account, and formally account for it. Journal entry registration is possible. However, if a person with little knowledge of bookkeeping or journal entry performs input, there is a problem that an inappropriate account is determined as it is, and the accounting work in which the slip or slip data with the account filled in is passed There is a problem that it is difficult to notice mistakes.

  If an existing summary dictionary is used, it is possible to set up account items based on transaction information to some extent even for those who do not have accounting knowledge, but consumption tax classification etc. from transaction information that varies depending on the business type and scale of the advisor When selecting / inputting account items that take account of the problem, accounting knowledge is required even when selecting from the summary dictionary, which makes it difficult for those who do not have knowledge to input.

  Therefore, the present invention reduces accounting errors when accounting software is used at an accounting firm's advisory company, etc., or when journal entries are entered at an accounting office, and accounts that match the business content of each advisor. The objective is to be able to determine subjects efficiently.

  In addition, the present invention prevents the input of completely wrong account items by displaying all possible account item candidates from the transaction information, and the account items to be used every time by referring to the past input results. The purpose is to reduce the work of checking from scratch. Furthermore, if you have used an incorrect account item in the past entry, and the account item was later revised by qualified personnel or the guidance of a supervisory authority, The purpose is to prevent the same mistakes and display more efficient account items more efficiently.

In order to achieve the above object, the present invention provides at least a storage unit and a processing unit in an accounting system having a subject determination support function for determining a corresponding account item from summary information included in acquired transaction information. With
The storage means
An input data area for storing the transaction information;
An accounting data area in which journal data created based on the transaction information is stored;
A summary dictionary data area in which the transaction information and corresponding account item candidates are stored in association with each other,
A keyword dictionary data area for storing a keyword character string used in the summary information,
The processing means is
Extracting a description character string that matches the keyword character string from the description information included in the transaction information, and using the description character string as a key, search for the description dictionary data to obtain one or more candidate account items A subject processing section to be extracted;
A journal processing unit that creates journal data by combining an account item determined by an operator from the account candidate with the transaction information;
It is characterized by comprising.

Further, the storage means further comprises a client dictionary data region for storing summary information and account items as history information of the advisor among transaction information included in the journal data unique to each advisor.
The subject processing unit first searches the client dictionary data based on the transaction information, and searches the summary dictionary data when there is no record of similar transactions in the client dictionary data, and searches for one or more accounts. Extract subject candidates,
Further, it is effective that the processing means includes a dictionary management unit that updates the client dictionary data of the relevant consultant based on the journal data.

  In this case, in the client dictionary data, an attribute of an operator who determines the account item of the journal data (hereinafter referred to as “subject determiner”) is registered, and the subject processing unit includes the client dictionary data. It is preferable to extract candidates for account items according to the attribute of the subject determining person when searching for items.

In the client dictionary data, the date and / or the number of times of determination of the account item for the same transaction content is registered, and the item processing unit includes:
When there are a plurality of records of subject determining persons having the same attribute, it is effective to extract account item candidates according to the date and / or the number of determinations.

The processing means further comprises:
When new journal data is created, the accounting data area is searched based on the transaction contents of the journal data and the determined account item according to predetermined conditions or instructions of the operator, and different accounts with the same transaction contents are searched. It is effective to provide a course correction reflecting section that updates the record in which the course is registered to the account item determined this time.

  In the present invention, a description character string as a keyword is extracted from the description information included in the transaction content, and the account item candidates corresponding to the transaction content are extracted with reference to the description dictionary data. Can be used to assist in the determination of account items at the office.

  In addition, the account items determined in the past are accumulated in the client dictionary data as history together with at least the description information, and the client dictionary data is searched first, and if there is a similar transaction record, that account item is extracted as a candidate. If account item candidates are extracted from the dictionary data, it is possible to quickly determine account items for repetitive transactions.

  In addition, by registering the attributes of the course determiner in the client dictionary and considering the attributes when extracting candidate account items from past histories, for example, decisions by certified public accountants and tax accountants, or guidance from supervisory authorities, etc. Candidate candidates with an emphasis on can be presented.

  In addition, when a different account item from the past history is determined, the past journal data can be corrected automatically or selectively. It can be omitted.

  According to the present invention, a book including transaction information or summary information, which is judgment information for selecting an account item or tax classification, by a question format based on a description rule (specific rule) specific to accounting processing or tax processing at a consultant. By creating a table (question-type slip, etc.) and handing it to the accounting office, it is possible to check the correct and appropriate account items without checking with the consultant whether the transaction information is correct when the journal entry is entered on the office side. Work can be done by judging tax classification.

FIG. 1A is a processing system of a system in which an advisory computer system includes accounting software for acquiring detailed information on transaction events using a question-type slip, and FIG. 1B is a conventional method in which the advisory computer system is other than the question-type. The processing system when accounting software for acquiring accounting data is provided. FIG. 2 is a diagram illustrating a configuration example of the advisor system 10. FIG. 3 is a diagram illustrating a configuration example of the accounting office side system. FIG. 4 is an example of the structure of question content data provided on both the accounting office side and the consultant. FIG. 5 is a diagram showing registration contents of input data input for each transaction at the advisor. 6A and 6B are diagrams showing the structure of summary data automatically created from input data. FIG. 7 is a diagram showing client dictionary data in which subjects determined by past journal entries at an accounting office or a consultant are stored. FIG. 8 is a diagram showing the structure of question code data indicating the correspondence between various questions and question codes prepared in the question formula slip. FIG. 9 is a diagram showing the relationship between account items and item classifications based on account item codes (JIS-X406) defined by Japanese Industrial Standards (JIS). FIG. 10 is a diagram showing a configuration of summary dictionary data for extracting account item candidates from the summary. FIG. 11 shows an example of the structure of advisor data provided by the accounting office. FIG. 12 is an example of the structure of operator data for registering an account data input person or subject determination person in client dictionary data. FIG. 13 is a table that defines job titles as attribute information of subject determiners. FIG. 14 shows the structure of slip format data defining slips that can be handled by the present system. FIG. 15 shows an example of the structure of accounting firm data provided in the advisor terminal 10. FIG. 16 shows an example of the structure of accounting data created and stored by the accounting processing system of the present invention. FIG. 17 is a modification of the accounting data shown in FIG. FIG. 18 is a flowchart showing the processing flow of the entire system. FIG. 19 is a flowchart showing details of the accounting input process. FIG. 20 is a flowchart showing the details of the subject determination support process. FIG. 21 is a flowchart showing the details of the subject display support process. FIG. 22 is a flowchart showing details of the subject correction reflecting process. FIG. 23 is a flowchart showing details of subject search processing. FIG. 24 is a diagram for explaining the processing flow of the system according to the second embodiment in which the advisor terminal 10 has a subject determination support function. FIG. 25 is a diagram for explaining the processing flow of the accounting firm that has acquired the accounting data according to the second embodiment. FIG. 26 is a diagram illustrating an example of a question content display screen. FIG. 27 is a diagram illustrating an example of a subject display setting screen. FIG. 28 is a diagram illustrating an example of an accounting data input screen. FIG. 29 is a diagram showing another embodiment of the transaction data input screen of FIG. FIG. 30 is a diagram illustrating an example of a keyword dictionary. FIG. 31 is a diagram showing an embodiment of a category dictionary. FIG. 32 is a flowchart showing details of search keyword creation processing.

[Glossary]
EMBODIMENT OF THE INVENTION The form for implementing this invention is demonstrated in detail below, referring an accompanying drawing. Prior to the explanation, accounting terms used in the present specification and claims will be briefly described below.
[Accounting firm, office] All the words include “Certified accountant office” and “Tax accountant office”. Documents that clarify transaction facts such as receipts, slips, invoices, etc. Demonstrate the accuracy and authenticity of the booked contents When a "Journal" transaction occurs, the transaction is debited and credited and the amount is recorded using the item. Item “Tax classification” for easy description of the details of the transaction with the destination “Tax classification” Tax entry / exclusion / tax exemption including import / export, etc. A subject that represents the nominal amount of money used for various tables, etc. “2D code” A code that converts various information into a specific pattern such as a barcode or 2D barcode.

[Overview]
First, an overview of the flow of information and processing in the accounting processing system of the present invention will be described with reference to FIG. Figure 1A shows that the consultant's computer system is trading based on the framework format of 5W1H (when, where, who, what, what, why) or 5W2H (when, where, who, what, what, why, how much) 1B is a processing system of a system that includes accounting software that obtains detailed information on transaction events by generating individual questions for each person and inputting or selecting the answers. FIG. 1B shows the computer system of the consultant. A processing system in the case of providing accounting software for acquiring accounting data by a conventional method other than the question type is shown.

  1A and 1B, the left side shows a system or process on the advisory side, and the right side shows an accounting office side. In the present invention, the person in charge on the advisor side inputs information relating to accounting to the advisor terminal 10 and prints it on a paper medium and passes it to the accounting office, or the advisor terminal 10 is portable such as a communication network or a USB memory. Transfer accounting data to the accounting office using a storage medium. On the accounting office side, there are a server 20 and one or more client terminals 30 connected to the server 20 via an in-office network. In the embodiment of FIG. 1A, accounting software related to the present invention is installed in the advisory terminal 10, and this accounting software is 5W1H (when, where, who, what, what, Based on the “Why” outline format, individual transaction-specific questions are generated for each transaction, and detailed information on the transaction event is obtained by inputting or selecting an answer (processing of the circled number 1). This is referred to as a question type slip or a question type OCR slip in the present application. In one embodiment, when the size of a summary character to be printed out is a predetermined value or less, the character recognition accuracy in the OCR processing of the accounting office is lowered, so that the type information is two-dimensionally encoded and simultaneously printed on the table. (Processing with circled number 2). In one embodiment, the accounting software of the consultant terminal 10 has a subject determination support function for creating a summary sentence from the acquired detailed information of the transaction event and determining an appropriate account item in light of the transaction content.

  As shown in the upper left frame of FIG. 1A and its surroundings, there are a paper medium and an electronic medium provided from the consultant to the accounting office, and the paper medium is, for example, a handwritten book table (type I) made by another company. , Handwritten question type OCR slip (type II), journal book with type information only (type III) as an output book table from consultant terminal 10, journal type book with both type information and two-dimensional code (type IV) ) (Processing of the circled number 3). In the types I to IV, the staff of the accounting office receives the slip or book, reads it with the scanner of the advisor or the scanner of the accounting office, makes it an image and stores it in the server 20 of the accounting office (processing of the circled number 4). In addition, in the case of journals where type information and two-dimensional codes coexist, such as type V, two-dimensional codes are read with a mobile terminal with a camera such as a smartphone, and the accounting It may be transmitted to the server 20. Further, as in the type VI, the slip input created at the consultant terminal 10 may be transmitted as it is to the accounting office by e-mail or web upload without printing.

  The slip image or slip data registered in the server 20 is read by the accounting processing software operating on the client terminal 30. In this accounting processing software, a slip image or slip data and an input screen are displayed at the same time, and it is possible to input / select summary data and account items on the input screen while viewing the slip image or slip data (processing of the circled number 5). . Here, in the case of the above-mentioned type I, only the slip image may be displayed, and the accounting office staff may input and select the accounting information while looking at it. Alternatively, the text may be read with commercially available character recognition software. Then, keywords may be extracted from the text string converted into text, and subject candidates may be presented using a summary dictionary. In the case of the above type II-IV, the slip image is subjected to image processing (text information is OCR processing, two-dimensional code is decoding processing) to extract description information, and the extracted slip content is reflected on the input screen ( Processing of the circled number 6). Furthermore, the accounting system of the present invention refers to the description dictionary (generally called a subject dictionary) or history information from the description in the description column, and presents an appropriate account item from the description information on the input screen. Can be selected / determined (the processing of the circled numbers 7-8). The accounting information including the account item input / decided in this way is stored in the server 20. In the mode shown in FIG. 1A, the accounting software used on the accounting office side and the advisor side is compatible, and when the accounting data is acquired in the question format at the advisory side, the contents of the question are also received on the accounting office side. Holding a table.

  In addition, the type I non-OCR form includes a memo format in which the answer to the question is entered in an atypical form, and the type IV slip text data is similarly a free text in an email format with an indefinite format. (Natural sentence) or enumeration of response contents such as comma delimiters may be included.

  FIG. 1B is a modification of FIG. 1A, except that the consulting terminal 10 operates in a conventional manner, that is, accounting software for registering accounting data by inputting necessary information in a predetermined frame is operating. Is almost the same. In one embodiment, this accounting software includes a summary dictionary (generally called a subject dictionary), and a subject determination support function for registering account items by presenting and selecting subjects analogized from input information. May be included. The registered accounting data is sent to the accounting office by printing or communication. In the accounting office, the acquired accounting data is read out by the client terminal 30 and journalized, and if necessary, the accounting office staff inputs or corrects the summary column to have appropriate contents. By referring to the subject dictionary or history information from the contents of the summary column determined in this way, it is possible to select and determine an appropriate account subject from the summary information by presenting it on the input screen.

  In addition, even when using accounting software (general book software) that obtains accounting data using a conventional method other than the question method, detailed accounting / transaction information in accordance with FIG. Can be used by filling in the description column. Specifically, detailed information on transaction events is obtained by generating individual questions specific to accounting for each transaction based on the outline format as described in FIG. 1A and inputting or selecting the answers. Instead, the accounting office presents and gives guidance to the consultant on a list (correspondence table between questions and examples of responses) such as filling in this manner in the case of such transaction types. In such a case, the summary column described based on the guidance will contain somewhat detailed summary / transaction information, and this character string (in the case of a printed book table, is read by a commercially available character recognition software). Then, a keyword may be extracted from the text and then converted into a text), and subject candidates may be presented using a summary dictionary.

  Also in FIG. 1B, the type I non-OCR form includes a memo format in which answers to predetermined questions are entered in an atypical form, and similarly, the type IV slip text data has an indefinite format. May be included in free text (natural text) in e-mail format, or in a list format of response contents such as comma delimiters.

[System Overview]
A configuration of an embodiment of an accounting processing system according to the present invention will be described. FIG. 2 is a configuration example of the advisor system, and FIG. 3 is a configuration example of the accounting office system.

  Referring to FIG. 2, an advisor terminal 10 is a personal computer used in an advisor company, for example, an input unit 11 such as a keyboard or a scanner, a display unit 12 such as a liquid crystal display, and an output unit 13 such as a printer. , A communication unit 14 for connecting to an accounting office via the Internet, a storage unit 15 in which various data and accounting software (not shown) are stored, and various programs executed by executing programs read from the storage unit 15 And a control unit 16 such as a CPU for realizing the function. In this embodiment, the advisor terminal 10 will be described as a personal computer arranged in an advisor company. However, as long as various functions and data of the system of the present application described below can be provided, the advisor terminal 10 is a smartphone or a tablet PC. Further, various functions of the consulting terminal 10 may be realized as a web service by a web server accessible from the consulting company's PC. Further, it may be constructed as a client-server system in which various data and tables stored in the storage unit 15 are arranged in a server accessible from a consulting personal computer (client PC).

  The storage unit 15 stores various data 151 for creating and outputting the accounting data provided to the accounting office. In one embodiment, the data 151 of the storage unit 15 presents question data (question information data and question content data) presented to the operator, input data that is an answer to the question by the operator, summary data, and account item candidates. Client dictionary data to be referred to when making a description, summary dictionary data for creating a summary from input information, subject data, accounting data, operator data, subject decision positions (eg, clerks, qualified tax authorities, supervisory authorities) Etc.), slip format data used when outputting accounting data, accounting office data sending data, etc. are included.

  The control unit 16 includes a data management unit, a summary processing unit, a dictionary management unit, a subject processing unit, a journal processing unit, a print processing unit, and the like. These elements are realized by developing accounting software stored in the storage unit 15 in the advisory terminal 10 on the CPU, and may include further elements for performing various processes of the present invention described later. .

  Referring to FIG. 3, the accounting office system also has an input unit 21 such as a keyboard and a scanner, a display unit 22 such as a liquid crystal display, an output unit 23 such as a printer, and the Internet, like the consultant terminal 10. A communication unit 24 for connecting to the advisor terminal 10 via the client terminal or a client terminal 30 of the accounting office, a storage unit 25 for storing various data and accounting processing software (not shown), And a control unit 26 such as a CPU for executing various functions by executing a program read from the storage unit 25. Here, the accounting office server 20 and the client terminal 30 may have the same configuration as shown in FIG. 3, or the server 20 includes a part of the means, functions, or information shown in FIG. The client terminal 30 may have a configuration, and the server 20 and the client terminal 30 may partially include the elements illustrated in FIG. 3, and some of them may overlap.

  The storage unit 25 stores various data 251 for realizing the accounting processing method of the present invention described in detail later. This data includes question data (question information data, question content data) presented to the consultant, input data that is an answer to the question from the consultant, summary data, client dictionary data that is the history of the selected account, subject Data, accounting data, operator data, position data, slip format data, consultant data, dictionary data for character recognition, and the like are included. Here, the input data and summary data which are answers to the questions from the consultant mean data obtained by converting information obtained by reading a paper slip into text.

  The control unit 26 includes a data management unit, a summary processing unit, a dictionary management unit, a subject processing unit, a journal processing unit, a print processing unit, an image processing unit, and an audit processing unit. These elements are realized by developing the accounting processing software stored in the storage unit 25 on the CPU, and may include further elements for performing various processes of the present invention described later.

[data structure]
A data structure in one embodiment will be described with reference to FIGS. In the present embodiment, the accounting information is acquired by the question form slip described with reference to FIG. 1A, and the following data structure includes a data group necessary for acquiring the accounting information by the question expression.

  FIG. 4 is an example of the structure of question content data provided on both the accounting office side and the consultant. This question data is generated by reflecting specific rules specific to accounting / tax processing based on the 5W1H or 5W2H outline format for each slip code prepared for each transaction event subject to accounting processing. Question contents are registered. 5W1H is a high-level concept of individual transaction events such as “when, when”, “where, where”, “who, who”, “why, why”, “what, how”, “how, how”. Thus, 5W2H is a large frame format in which “how much, how much” is added in addition to the above. The slip code corresponds to the slip format data shown in FIG. In the illustrated embodiment, the slip code “811” in the top record is registered with a group of questions to be presented at the time of entry / exit entry when there is a receipt / receipt (receipt, paid). , This is the question data generated by reflecting the specific rules specific to accounting and tax processing based on the 5W2H format outline format, corresponding to the transaction category (food and drink), payment date, store name, participant ( This includes questions such as the number of people, names, whether there are people outside the company, details when there are people, etc.), purpose, food and drink contents, amount of money, and payment method. 5W2H from the left of the question contents data, "when", "where", "who", "what", "for what", "how", and "quantity / amount" column according to the transaction event Specific question contents are registered, and further, various question contents as detailed questions are developed on the right side for items for which more detailed information needs to be obtained according to transaction events. For example, since the top slip code 811 is an example of eating and drinking, the account item can change into entertainment expenses, welfare expenses, conference expenses, etc. depending on who (external, in-house, number of people, etc.) eating and drinking, Detailed questions about “with whom” are being developed. In the second “slip code 812”, a group of questions for acquiring detailed information when the transportation fee is paid is registered. As described above, in the question data, specific question groups for acquiring summary information sufficient to determine the account item and tax classification are registered in advance for each transaction category. Depending on the contents of the transaction category, not all elements of 5W1H are necessary. In this case, “-(NULL)” is registered for unnecessary elements as shown in FIG.

  FIG. 5 is a diagram showing registration contents of input data input for each transaction at a consultant, for example. In this input data, the input contents of the operator for the question are registered. For example, the data of the management number 1000001 for managing the input data is the input data in the journal form when eating and drinking, and the answer corresponding to the question data of “slip code 811” in FIG. 4 is registered as the input data. The Since a detailed question is defined for the item “who” in this record, only the question code data shown in FIG. 8 is registered in the “who” column, and the details of the specific detailed question are on the right side ( The number of people outside the company, outside who1,. That is, as detailed questions corresponding to “who”, “d2a001: number of people outside”, “d2a002: outside Who1” (name of outsider who was present), “d2a003: outside Who2” (same as left), “d2a501: number of people inside , “D2a502: in-house Who1” (name of in-house person who attended) is registered, and a specific number and name are registered for each question code (d2a001, etc.) on the right side. In this embodiment, question code data is used, but a detailed question (eg, the number of people outside the company) itself may be registered instead of the question code data (eg: d2a001).

  FIG. 6 is a diagram showing summary data automatically created from input data obtained by answering a question-type slip on the side of the advisor. This summary data is passed to the accounting office and used as judgment information for determining an appropriate account item and tax classification when inputting journals. In the example shown in FIG. 6A, the summary data includes items of slip code, payment date, amount, summary sentence (for printing), and summary sentence (for data output) for each management number. The summary text itself (that is, for printing) is a sentence that is formed by connecting the contents of each item of the input data shown in FIG. 5 with a particle. For example, as shown in the figure, “Outside: Toyo Design, Suzuki Managing Director, Toyo Design, Tanaka Mr. and Mr. Yoshimoto, the manager of the department, paid for food and drinks and credit cards for entertainment (not shown for violations of public order and morals). This text shaping process is performed by the control unit 16 with reference to summary dictionary data and the like. “Summary (for data output)” further includes the contents of a question corresponding to each element, and is reference data to be stored in a communication network or storage medium and passed to an accounting office.

  The above processing is performed by an operator entering or selecting an answer to a question in accordance with each question type slip (input) prepared for each transaction category as shown in FIG. At that time, a table of question information data (FIG. 8) to which a question code is assigned is referred to, and a question code corresponding to the question content is associated with each answer content entered or selected, as shown in FIG. Is generated / recorded as summary data. And the question code matched with the reply content (individual transaction / summary information) is used as information serving as a mark when each transaction / summary information is divided, as will be described later.

  In another embodiment, the summary text (for printing) does not have to be written in natural text (free text) by connecting the contents of each item of the input data with a particle, and the consultant answers the question-type slip. For example, “Outside: Toyo Design / Senior Managing Director / Outside: Toyo Design / Mr. Tanaka / Inside: Section Manager Yoshimoto / For entertainment / (Not shown for violation of public order and morals) / Eating / Credit / Credit A delimiter may be inserted in each input data unit such as “card payment”. Also, the delimiter is not limited to “/ (slash)”, and any description information can be used as long as it can be distinguished from each other. If it is clearly understood that the delimiters are delimited, “%”, “#”, “−” , “:”, “;”, “•” or “;”, “,”, etc., or “” (space), and “(when)”, “(where) "," (With whom) ", etc.

  Such a delimiter (symbol) may be automatically selected and attached to a place where a delimiter is necessary when appropriately registered in a table or DB, or the operator can select any delimiter (symbol). It may be determined (selected) whether or not to use. In the case of the question type input method, different delimiters (symbols) may be assigned to each type of question so that the contents of the question can be distinguished. Further, regarding the determination of the part that needs to be delimited, in the case of a question type input, when inputting or selecting an answer to a question, a process of associating the answer code with the question code in the table of FIG. However, it may be determined whether or not a delimiter (symbol) is necessary based on information on a location where the question code is associated. Then, it can be generated / recorded in the form as shown in FIG. 6 together with the response contents (each transaction / summary information).

  In the example shown in FIG. 6B, the summary code for data output is registered in association with the question code shown in FIG. 8 instead of the question content itself. By including the question content and question code in the summary data, the accounting office can grasp what kind of question content was created and use it as reference information when determining account items. it can. Also, not only when transaction information is acquired and output by query input, but also when inputting detailed summary information using general accounting input software (book software) at the consultant. Enter and output the above delimiters or symbols together (print on paper media, print conversion output to PDF document, upload to web server or text output for memos and emails, to server such as cloud) Or the like for uploading DB etc.).

  FIG. 7 is a diagram showing client dictionary data in which subjects determined by past journal entries at an accounting office or a consultant are stored. This client dictionary data is used to extract subject candidates when determining account items in a new journal entry. In the client dictionary data, information such as input date, advisor code, description, number of people in the company / outside the company, subject of the other party, operator code of the input person, number of selections, subject name, and borrowing are accumulated as a unique history for each advisor. The The operator code corresponds to the operator data and position data shown in FIGS. When extracting subject candidates in a new journal entry, first refer to this client dictionary data so that previously determined subject names are extracted as candidates when accounting data with the same structure exists. May be. This is because the subject is often determined by matching with the past history in the client dictionary without referring to the summary dictionary.

  On the other hand, if detailed summary / transaction information is obtained with ordinary book software through the input of a question formula or the guidance of an accounting firm, it is possible to narrow down the subjects sufficiently by referring only to the summary dictionary. There is no need to use a client dictionary. As described above, the reference processing of the client dictionary or the summary dictionary can often narrow down the practical subjects sufficiently even when used alone. Of course, there are cases where subjects cannot be narrowed down sufficiently with only one of the dictionaries, and by combining both appropriately, narrowing down of subjects with higher accuracy may be possible. For example, the client dictionary reference process requires a large amount of DB operation processing, and it is expected that the reference process will take time. Therefore, it seems that the client dictionary includes only the minimum necessary items to increase the speed. In such a case, narrowing down of subjects is not enough with the client dictionary alone. Here, the case where the narrowing of subjects is insufficient means, for example, a case where a plurality (two or more) or a large number (three or more) are extracted as candidate subjects. If the number of narrowing is insufficient, it will be recorded as a table as appropriate. If the number of narrowing exceeds the predetermined number, the summary dictionary and client dictionary will be used together as described later to further narrow down. Good.

  In this case, for example, when the subject candidates are first narrowed down by referring to the summary dictionary, and a plurality of narrowed subjects are still extracted, the client dictionary is used as a reference for determining which is appropriate. Both the summary dictionary and the client dictionary may be used to narrow down subject candidates more accurately, for example, by referring to a subject similar to the past and adopting the subject. In this case, the order combined with the reference process of the summary dictionary may be preceded by either the client dictionary or the summary dictionary reference process.

  An example of when the summary dictionary and client dictionary are effective is, for example, for transactions related to eating and drinking expenses, even if “inside / outside, eating partner, eating place, etc.” are the same, depending on the amount and time zone Is a case where handling may be different. Specifically, if you eat and drink only within the company, it may be recorded as a conference fee if it is less than 3000 yen, and if it exceeds that, it may be recorded as a welfare program. In this case, the subject will be included in the conference fee and welfare fee. fluctuate. Or, if you eat and drink with people outside the company, if it is less than 5000 yen per person, you can record it as a deduction by excluding the full amount from the compensatory expenses (for tax purposes), but if you exceed 5000 yen per person, There is a case where a difference in handling occurs in which the total amount cannot be recorded and is accounted for as an expense. In this way, for information such as the amount of money and time zone, there may be cases where subjects are not uniquely determined simply by referring to the client dictionary of past history. May be effective. In the embodiment, for convenience of explanation, the client dictionary and the summary dictionary are described as separate configurations, but the two dictionaries may be configured as a single unit.

  Client dictionary data is stored separately at the advisor and accounting firm. On the accounting office side, client dictionary data is created for each advisor and is referred to when journal entries are entered. Since the same transaction is often repeated at the same advisor, paying attention to the fact that account names determined in the past with the same transaction contents can be applied as they are, the history of past journal entries is saved in this way and priority is given. By presenting the same subject name in the case of the same transaction content, an appropriate subject name can be presented quickly. In addition, by recording the position of the operator (whether qualified or unqualified, supervisory office, etc.) and the number of selections of the operator who decided on the subjects, more reliable subjects decided by subjects or subjects with more selections It becomes possible to extract preferentially. When the subject name presented as a candidate in a new journal entry is selected again, the selection number column is added.

  FIG. 8 is a diagram showing the structure of question code data indicating the correspondence between various questions and question codes prepared in the question formula slip. This question code data is kept the same for both the advisor and the accounting firm. As shown in FIG. 8, in the “classification” column, there are “questions” which are large frame questions, and “detailed questions” prepared for each large frame question corresponding to rules specific to accounting for each transaction. Each detailed question corresponds to one of 5W1H, which is a large frame question, but if a transaction event (for example, food and drink, transportation expenses, salary payment, etc.) is different, the question to be asked is different, and that is defined as a detailed question. Each question or detailed question is associated with a unique question code, which is referred to when determining account item candidates. In addition, as mentioned above, it can be used when associating a question code with each answer content (individual transaction / summary information) as information indicating which question the answer content is for the question. it can.

  FIG. 9 is a diagram showing the relationship between account items and item classifications based on account item codes (JIS-X406) defined by Japanese Industrial Standards (JIS). In this way, account items are uniformly defined in Japan, and JIS-X406 defines an account item name, a large classification code, a medium classification code, a small classification code, and a fine classification code. FIG. 9 includes a detailed subject name, subject loan, subject category 1, subject category 2, and subject category 3 for each subject code, and represents the relationship between the account item and the subject category. The course classifications 1 to 3 are positioned in a form corresponding to the major classification, middle classification, and minor classification defined by the JIS code, respectively, and the system of the present application also complies with the JIS code. For example, if there is “cash” (subject code 1111) as an account item, this corresponds to “current assets” as a major category (subject category 1 in FIG. 9), and “subject category 2 in FIG. 9” as “subject category 2”. It is included in “cash and deposits” as “current assets” and subcategory (item category 3 in FIG. 9). In journal entry, it is necessary to register a detailed subject name at the accounting office. For example, if the person in charge of the advisory side with poor accounting knowledge inputs, one of the subject categories 1 to 3 may be used. . In this way, if you enter the subject roughly to some extent at the advisor, it will be a guideline for determining detailed subjects at the accounting office rather than not entering it, and entering account items with completely different subject classifications This will prevent the check burden on the accounting firm.

  FIG. 10 shows the structure of summary dictionary data for extracting account item candidates from the summary. This summary dictionary data is used for extracting account item candidates from the transaction contents when the client transaction data does not have the same transaction contents in the past transaction of the consultant. In one embodiment, for each transaction event determined by the combination of categories 1 and 2, the form of the slip from the left, the question content that is the key to derivation of the subject depending on the transaction event, the keywords that may be included in the answer to the question, etc. There are columns for the number of internal / external persons and amount conditions that can be used as search conditions. On the right side, one or more candidate subject names and loans are registered according to these conditions. For example, when eating and drinking with a question-type slip, pay attention to the part of the question content “purpose” in the summary text, and if there are keywords such as “food, entertainment, ...” as the subject name “Dating expenses, meeting expenses,...” Are extracted as candidates. This is presented to the accounting firm staff (or consultant) who can select an appropriate course from this or enter it directly if it is not a candidate. The history of the selected or input subject name is accumulated in the client dictionary data of FIG. 7, and when searching for candidate candidates, the history information is preferentially searched.

  As described above, the conventional summary dictionary has a relatively simple (general purpose) configuration in which the summary and subject are uniquely determined (see, for example, FIG. 7 of Patent Document 2 described above), but the present invention. The summary dictionary of, responds to transactions accurately from a wide range of subject candidates based on diverse and complex summary / transaction information acquired in as much detail as possible to identify the subject of the transaction. It differs in that it has a function to present candidate candidates.

  FIG. 11 shows an example of the structure of advisor data provided by the accounting office. An advisor name, address, telephone number, etc. are registered for each advisor code.

  FIG. 12 shows an example of the structure of operator data for registering the account data input person or subject determination person in the client dictionary data (FIG. 7). For each operator code, an operator name and a job position code as operator attribute information are registered. This position code corresponds to the position data shown in FIG. Operator data is individually registered in both the advisor system and the accounting office system.

  FIG. 13 is a table that defines job titles as attribute information of subject determiners. In this embodiment, the position codes are S001 to S004, S001 is an unqualified part or part-time job, S002 is an unqualified accounting firm employee or advisory employee, and S003 is an expert. A tax accountant or certified public accountant who is a qualified person in accounting business, S004 indicates a country such as a tax office or a national tax office, or a local government office (supervisory office). The case where S004 is registered may be, for example, a case where a flaw in the subject name is pointed out and corrected in the declaration document submitted to the national or local government office. In this embodiment, job title is used as attribute information. However, information such as years of practical experience and qualifications may be set as attribute information.

  FIG. 14 shows the structure of slip format data defining slips that can be handled by the present system. The slip format data includes columns of slip type, slip format (question type or normal), and slip category for each slip code. Category 1 corresponds to a superordinate concept, and category 2 corresponds to a subordinate concept. Specific slip contents are determined by the combination of category 1 and category 2. This slip format data is held by both the accounting office side and the consultant side system.

  FIG. 15 shows an example of the structure of accounting firm data provided in the advisor terminal 10. This accounting office data is referred to and updated when providing accounting data by email, web upload, or print output to accounting firms that have contracted with a business partner. A mail address, a website, a destination IP address, a transmission ID, a transmission password, and the like are registered.

  FIGS. 16 and 17 are structural examples of accounting data created and stored by the accounting processing system of the present invention. The accounting data includes the accounting code as the code for managing journal records, the date when the transaction occurred, the consultant, the description information indicating the transaction details, the debit item, the debit amount, the debit division, the debit tax zone, and the debit consumption tax. , Credit item, credit amount, credit section, credit tax zone, credit consumption tax, tax-excluded balance, slip code, item display are registered. The subject display is associated with the subject data in FIG. 9 and defines how much the subject name is prescribed. In the example of FIG. 16, the item display is “detailed subject” in any record, and accordingly, a detailed subject name such as “accounting expense” and “office supplies cost” is registered in the debit subject. Yes. FIG. 17 shows a modification of the accounting data. For example, if the accounting data in FIG. 16 is created by the accounting office, FIG. 17 shows the accounting data created when the advisor selects the subject. is there. In the example of FIG. 17, the item display in the rightmost column is “Category classification 1”, and the debit item column is “Sales and administrative expenses and general administrative expenses”, “Cash and deposits”, etc. Subject category 1 corresponding to the standard major classification code is registered with the subject name. In this way, for example, when journalizing processing is performed by an advisor with little accounting knowledge, it is possible to prevent the input of completely different account items by proceeding with rough item classification instead of detailed items, and the accounting office's check burden Can be reduced.

[Operation flow]
The operation of the accounting processing system of the present invention will be described using the flowcharts of FIGS. 18-25 and the screen examples of FIGS. 26-29.

(1) Overall processing FIG. 18 is a flowchart showing the flow of processing of the entire system. a1-a4 is processing on the advisor side, and a5-a6 is processing on the accounting office side. When the accounting software is activated at the consultant terminal 10 and a transaction event is designated by a combination of category 1 and category 2 in FIG. 14, for example, the consultant terminal 10 identifies the slip code with reference to the slip format data in FIG. The question content is extracted from the question content data of FIG. 4, and a question type slip screen as shown in FIG. 26 is displayed (a1). Here, as described above, the question data is based on the 5W1H or 5W2H format framework format, and the question data generated by reflecting specific rules (description rules) specific to accounting and tax processing, depending on the transaction. If more detailed questions are required, detailed question data that further reflects specific rules specific to accounting and tax processing is generated, and the account items and tax categories are further classified according to the specific journal entries. It is defined by adjusting and / or subdividing so as to obtain information necessary and sufficient for determination. The operator of the consultant terminal 10 inputs information necessary and sufficient to determine the account item and tax classification by specifically answering (selecting or inputting) the question on this input processing screen (a2 ). The inputted accounting data is stored as the input data of FIG. 5, and the consultant terminal 10 creates summary information from the input content and stores it in the summary data of FIG. 6 (a3).

  In this embodiment, the book table data including necessary and sufficient information is created on the accounting office side by the question-type slip input method. However, this is not limited to the present embodiment, and FIG. As usual, the accounting book of general accounting software is displayed, and the consultant operator may create summary table data by directly entering summary data etc. Entering answers directly while looking at things (question contents in question-type slips, or entering detailed transaction details as they are)). In other words, even when using accounting software (general book software) that obtains accounting data using a conventional method other than the question method, “In this type of transaction, a list (such as a question and its answer). (Example correspondence table) ”is provided to the consultant, and the accounting office instructs the consultant to use the detailed summary / transaction information in accordance with Fig. 1A. can do.

  This content is printed on paper and handed to the staff of the accounting firm, or is passed to the accounting firm via the communication network or recording medium (a4). When printing out or when outputting the output information to the accounting office as image data, the input data or summary may be converted into a two-dimensional code as necessary and printed simultaneously with the type information.

  The accounting data and summary information created in this way are acquired by the accounting office using a paper medium, an electronic recording medium, a communication network, etc. as shown in FIGS. 1A and 1B (a5). Acquiring accounting information from the accounting office side is made using a scanner device as an image of paper slips, and if possible, it can be converted to text using OCR processing, and accounting data sent via a recording medium or communication network can be saved. Or by reading a two-dimensional code. Therefore, accounting input processing is performed (a6). An outline of the accounting input process is shown in FIG.

  In the accounting input process of FIG. 19, it is confirmed whether or not the accounting data acquired on the accounting office side has a slip code indicating that the accounting office side can electronically read the slip (b1). This is performed by checking whether a slip code is present in information obtained by imaging from a paper medium and subjected to OCR processing, or by checking whether a slip code is defined in the electronically acquired accounting data. If there is a slip code, the question content is acquired by referring to the question content data of FIG. 4 based on the slip code (b2). At the same time, accounting data (summary information, if any) is acquired from the slip or book (b3). Then, the obtained accounting data is displayed on the accounting input screen (b4). This accounting input screen is shown in FIG.

  In the accounting input screen of FIG. 28, the question content is displayed on the left side, and an input column 51 including a date, a summary column indicating transaction details, a debit item, a debit amount, a credit item, a credit amount, and a balance input column is provided. Yes. In the case where a plurality of journals are described in one reading slip, a plurality of records are displayed. In one embodiment, except for the active journal records, the records are highlighted and cannot be edited. Below the input field 51, a keyword field 52 in which a keyword extracted from a summary or the like by a process described later is displayed, and an account item candidate field 53 estimated by a process described later is displayed below the keyword field 52. In the screen of FIG. 28, the cursor is in the item of the debit item in the input column 51, and the candidate of the account item column 53 is a candidate of the debit item. Further, considering the case where the summary does not fit in the input field, the summary information 54 is displayed in full text at the bottom of the input screen.

  Further, a tax-excluded display switching button 55, a tax-included display switching button 56, a question content display button 57, and a subject display setting button 58 are provided on the left side of the screen. When the subject display setting button 58 is pressed, the subject display setting screen shown in FIG. 27 is displayed. Here, for each advisor, it is possible to set whether the account item displayed / determined as a candidate is the detailed item in FIG. This setting information is saved and referred to when determining and displaying subject candidates. When the accounting data has acquired information on the contents of the question in the form of a question-type slip or the like, the information on the contents of the question can be displayed and confirmed by the input person pressing the question content display button 57. The display of the question content and the slip image (not shown) may be switched by pressing the question content display button 57 again. By switching to the slip image, you can check the input contents of accounting data.

  For example, if the read slip is a primitive voucher or is not compatible with the accounting software on the accounting office side and cannot be read automatically by OCR processing, the accounting input shown in FIG. A slip image is displayed in the upper left of the screen instead of the question content. While looking at this, the staff of the accounting office will input the description, subject, amount, etc. Also in this case, if the summary information is confirmed, a subject determination support function described later works and subject candidates are searched and displayed.

  As shown in FIG. 28, when the cursor is placed on the item of the debit item in the state where the summary information in the input field 51 is input, the item determination support process described later is performed (b5), and the operator selects an appropriate item from the presented item. Select a course and decide. Here, for example, when a qualified person of an accounting firm recalls data previously determined by a staff member and changes the subject, this amendment will be reflected in other journal entries for the same transaction. Course correction reflection processing is performed (b6). When the subject is determined, the input items are checked (b7), and when all the input items are confirmed, the accounting data is saved (b8). The stored data is as shown in FIGS. When a subject is determined, the history is registered in the client dictionary data of FIG.

[Details of course decision support processing]
FIG. 20 is a flowchart showing details of the subject determination support process in step b5 of FIG. If the cursor is in the subject field (c1) and a description has been entered (c2), the subject information and the subject (if entered) are acquired from the accounting data (c3). Here, the accounting data subject may or may not be entered at the advisor. Otherwise, the case where the subject field is not input or the slip is a primitive voucher or the like and there is no field for registering the subject in the first place is included.

  Next, the client dictionary data (FIG. 7) and summary dictionary data (FIG. 10) of the advisor are acquired from the advisor code included in the accounting data (c4). When searching for course candidates, first, the client dictionary data is searched using the summary information as a key (a5), and if there is a record with a matching summary, the registered course name is extracted as a candidate (c6), The process proceeds to the display support process (c12). Since the same advisor often performs the same transaction, it is possible to quickly and surely extract subject candidates by searching the client dictionary data that is subject determination history information of the advisor first. it can. Note that the summary information does not need to match completely, and can be treated as matching even when characters match at a rate equal to or greater than a predetermined threshold, or when only the amount of money changes. As described above, only one of the client dictionary and the summary dictionary may be used, or both dictionaries may be used together as necessary. The order may be changed as appropriate so that any one is referred to first.

  From this point of view, it should be noted that FIG. 20 is merely an example. For example, in this embodiment, the client dictionary is referred to in step c6, and if there is a journal (transaction) that matches the past history, the client dictionary is immediately referred to without performing the reference dictionary (FIG. 10) reference processing in step c7 and subsequent steps. The course display support process of step c12 is used, but even if there is a journal (transaction) that matches the past history, the accuracy of narrowing down the subject can be improved by using the reference process of the summary dictionary in step c7 and later. You may make it improve. Alternatively, the process of step c6 may be skipped without performing the process of step c6, or after the reference process of the summary dictionary after step c7 is performed first, in order to improve accuracy, steps c6 to C12 are further performed. These processes may be used in combination. In the following description, for convenience of explanation, the client dictionary is referred to first, and if there is a similar journal (transaction) in the past, the subject display support process, which is the client dictionary reference process in step c12, is performed. A description will be given centering on an example of proceeding to the process of referring to the summary dictionary in step c7 and subsequent steps when there is no journal (transaction) similar to the past.

[Client dictionary reference processing]
The subject display support process in step c12 of FIG. 20 will be described with reference to FIG. In the course display support processing, when a plurality of records having the same description are found in the search to the client dictionary data (FIG. 7), the items are rearranged so that the most likely one can be easily selected so that the operator can easily see. It is processing. When a plurality of records are acquired by searching the client dictionary data (d1), the records are sorted in the order of operator codes (d2). As described above, the operator code is associated with the position code (see FIGS. 12 and 13), and the reliability of the subject determination may be determined depending on the position of each operator. The most reliable is the designation by the national government or local government office (supervisory office). Next is the decision by a qualified person such as a tax accountant or certified public accountant, and in the case of an unqualified person, the reliability varies depending on the presence of expertise. The system sorts a plurality of extracted records in the order of operator codes having higher job title codes (d3). Here, when there are a plurality of records of operators with the same position code (d4), the record with a new date and a large number of selections is set first (d5). This is because the newer one is more likely to meet the more recent criteria, and the one with more past selections is considered more credible. In this way, the plurality of extracted records are arranged in descending order of possibility. Next, according to the setting contents of the subject display setting in FIG. 27, it is determined whether to display a detailed subject or another subject classification (1-3) (d6). When processing at an accounting office, detailed subjects should be selected. For example, when using this subject determination support function at a consultant, any one of 1-4 is selected depending on the setting corresponding to the level of accounting knowledge. It may be possible to set the subject display. For example, if there is an accounting person with accounting knowledge at the advisor, a detailed subject is set. If there is no accounting person, one of the subject classifications 1 to 3 may be set. When another course setting is selected, the detailed course registered in the client dictionary data is changed to the corresponding course classification with reference to the course data in FIG. 9 (d7). In this way, a plurality of subject candidates are arranged in the order of high possibility and presented in the subject display column 53 as shown in FIG. For example, when the subject display is changed to subject category 1 in step d7, “sales expenses and general administrative expenses” corresponding to subject category 1 (see FIG. 9) are displayed as subject candidates as shown in FIG. Note that the subject candidate selection field 53 is configured so that “input by myself” can be arbitrarily input in preparation for a case where none of the candidates is appropriate. In this embodiment, the selection item “input by yourself” is displayed, but a subject entry field may be prepared in the selection item field or a subject may be directly input.

  The operator determines and designates an optimal candidate from the candidate candidates presented in the candidate subject field 53. At this time, the system checks whether the operator code of the input operator matches the operator code of the record of the selected subject (client dictionary data record of FIG. 7) (d10). 1 is added to the number of times (d12). If the operator codes do not match, a new record is added to the client dictionary data (d11), and the client dictionary data is updated (d13). In this way, the selected subject selection history is added to the client dictionary data, and is used as a guideline for determining subject determination support thereafter. The operator code of the input operator is assumed to be input when the accounting software is started and is held by the system side.

[Description dictionary reference processing]
On the other hand, in step c6 of FIG. 20, when there is no journal data with the same summary in the client dictionary data (c6: N), the general candidate dictionary data is searched and subject candidates are extracted. Here, the summary information is decomposed for each word and keyword extraction is performed (c7). This search keyword creation process will be described with reference to FIGS.

  30 is a keyword dictionary, FIG. 31 is a category dictionary for specifying a category, and FIG. 32 is a flowchart for explaining a keyword creation process. First, the keyword dictionary is read (h1), the summary information is searched for each keyword in the dictionary, and the matched keyword is extracted as a summary character string (h2). Then, the attribute information (internal / external flag) of the corresponding keyword in the keyword dictionary is added to the summary character string (h3). This process is repeated for the number of keywords in the keyword dictionary.

  When one or more keywords are not extracted as a summary character string (h4: N), a character string that can be extracted from the summary information as a summary character string is displayed on the screen (h5), and the character string that the operator needs is stored in the keyword dictionary. New registration is performed (h6). In another embodiment, the character string that could not be extracted may be automatically registered in the keyword dictionary for each word. Then, the internal flag of all the extracted summary character strings is checked. If even one of the internal flag values is 1, the internal flag of the entire summary character string is set to 1 (h7). The same applies to the external flag. (H8). These in-house / out-of-house flags are used later for narrowing down when collating with summary dictionary data (FIG. 10). In this way, a summary character string is extracted from the summary information (h9). Furthermore, although not explicitly shown in FIG. 32, the category information in FIG. 31 is referred to on the basis of words or summary character strings cut out from the summary information, as will be described later, and the category information with the most matching keywords is extracted. Also good.

  In this case, the keyword assumed from the beginning is registered as a general keyword of the category dictionary, and the registered keyword is learned and registered in daily processing. That is, when the general keyword and registered keyword in the category dictionary are searched based on the summary information to determine the category, the word of summary information that is not registered as a keyword is registered in the registered keyword column. For this registration, the operator may select and instruct the word to be registered as in steps h5 to h6 in FIG. 32, or may be registered automatically. Thus, the accuracy of subject determination can be increased by increasing keywords as needed. It should be noted that the category type determined using FIG. 31 can also be used for narrowing down in the subject determination process using FIG. In addition, the process which extracts a keyword and a word from arbitrary character strings, such as a natural sentence (free sentence) or the summary sentence input in the aspect close | similar to it, may use another well-known technique. An example of such a technique is described in Japanese Patent Laid-Open No. 2003-331209 (particularly, see FIGS. 10 and 11) by the applicant of the present application. Here, when each summary information is distinguished from each other by using delimiters, delimiters, etc., as described above, instead of natural sentences (free sentences), word extraction processing from character strings is performed. It can be omitted or simplified as appropriate.

  Returning to FIG. 20, when the slip code is present in the accounting data, that is, in the case of the slip data compatible with the accounting software of the accounting firm, the question information is acquired from the slip code (c7-c8). At this time, since it is also determined whether the slip is a question-type slip, if it is a question-type slip, the number of people outside the company and the number of people inside the company are extracted from the contents of the question (if any). When the number of people in the company or the number of people outside the company is 1 or more, the inside / outside flag of the extracted keyword is set to 1. On the other hand, if there is no slip code, the subject name included in the accounting data, if any, is extracted as a keyword (c10). Then, the dictionary data (FIG. 10) is searched for each obtained keyword, and subject candidates are extracted (c11). This subject search process will be described with reference to FIG.

  FIG. 23 is a flowchart for explaining subject search processing for searching general-purpose summary dictionary data from summary information and entered subjects and extracting subject candidates. If the accounting data does not include a slip code, the entire description character string is searched in the category dictionary shown in FIG. The slip code corresponding to the combination of category 1 and category 2 is extracted, and the slip code is input to the accounting data. If there is no matching slip code (f1: N), the process proceeds to f4 described later. When the slip code is included in the accounting data (f1: Y), category 1 and category 2 are specified with reference to the slip format data table in FIG. 14, and the records of the summary dictionary data in FIG. 10 are narrowed down (f2-f3). . Then, a keyword or a description character string extracted from the summary is searched for one that matches the keyword column of the summary dictionary data (FIG. 10) (f4). Furthermore, when the question content is acquired in step C9 in FIG. 20, a search is made for items having the same question in the question content column of the summary dictionary data (f5-f6). Further, when the summary character string has an internal / external flag, the summary dictionary data is narrowed down to the internal / external flag. If a plurality of records of the summary dictionary data are extracted by the above processing (f7), the records are sorted in the order in which there are many subject candidates (f8), and the top record is extracted (f9). The subject candidates described in the subject column of one record of the extracted summary dictionary data are determined as subject candidates to be presented to the operator (f10). This is displayed in the subject candidate field 53 of the accounting data input screen, and the operator is prompted to select.

  In this way, even when not using a query formula (slip) input system (transaction / summary information in the form of text strings such as free text and comma delimiters), determine as many items as possible using keywords, By using the summary dictionary, subjects can be narrowed down to a certain level. Moreover, when it acquires with a query type | formula (slip) input system, it can raise a precision further and can use a summary dictionary, and can narrow down still more accurately.

[Reflection correction process]
Returning to FIG. 19, the subject correction reflecting process in step b6 will be described. This is a process of rewriting all past journal data having the same journal structure (explanation, slip type and question content) into the same subject when the subject of a certain transaction event is determined. For example, if an accounting office employee or advisory person in the past has made a wrong course decision and one or more incorrect accounting data has been registered in the system, a qualified accounting person or supervisor later It is conceivable to enter or correct accounting data in another account item under the guidance of the government office. In this case, assuming that the new account items determined by the guidance of qualified personnel and supervisory authorities are more appropriate, it is excessive to call up the data of the same journal entry already registered one by one and correct the subjects. Since it takes a lot of effort, it is convenient if all registered data subjects are automatically corrected. For this reason, after determining the subject, an inquiry is made as to whether or not the current determined subject is reflected in all data, and a process of reflecting the corrected subject based on the instruction is performed.

  Details of the subject correction reflection process will be described with reference to FIG. After subject determination (step b5 in FIG. 19), when the input item is the subject field (e1), it is confirmed whether the subject determined this time is reflected in the registration data of the same journal structure (e2). As this confirmation method, for example, it is conceivable to make an inquiry to a client (consultant). Also, the position code of the operator who has decided on the subject this time is confirmed (see FIGS. 12 and 13), and if the position code is higher than a predetermined level (for example, “S003” (tax accountant / certified accountant)) You may make it reflect the subject correction of data. Alternatively, client dictionary data (Fig. 7) is updated when subject determination is performed, but all data in which different subjects are registered with the same journal structure when the number of selections exceeds a predetermined value (for example, 5 times) is corrected. You may make it do. Further, these attributes (such as job title and number of selections) may be combined in combination so that the subject correction is reflected after an inquiry is made when a predetermined condition is satisfied. In such an example, there may be a case where an operator whose job position code is S003 (tax accountant / certified accountant) or more selects the same subject a predetermined number of times in the same journal composition.

  When reflecting the determined item in the journal data with the same journal structure (e2: Y), the journal data of the same journal structure is extracted from the already registered accounting data, the item is replaced, and the client dictionary data (FIG. 7) 1 is added to the selected number of times to update the accounting data (e3-e7). Here, in the process of extracting the journal data having the same journal structure, the journal data whose description completely matches is extracted in the case where the subject is selected from the client dictionary (c6: Y in FIG. 2). On the other hand, in the case where there is no history in the client dictionary and the summary dictionary is searched (c6: N in FIG. 20), the search is performed by extracting the slip code, the question content, and the search keyword of the summary that matches the subject. . Thereby, even when only the payment method differs, for example, the contents of the summary are not completely matched, the replacement can be performed. In this way, subjects can be changed for all past registration data as required.

  As mentioned above, although one Embodiment of this invention was described in detail, the said embodiment has demonstrated in the example which determines the account item by the system of the accounting office side. However, the subject determination support system of the present invention can also be used when inputting accounting data at the advisor terminal. Such an example will be briefly described below.

  Although not essential in the first embodiment described above, in the second embodiment in which the advisor terminal 10 has a subject determination support function, the advisor terminal 10 has various data necessary for the subject determination support function, For example, the client dictionary data shown in FIG. 7, the subject data shown in FIG. 9, the summary dictionary data shown in FIG. 10, the operator data shown in FIG. 12, the job title data shown in FIG. 13, the slip format data shown in FIG. In addition, in the subject display setting screen of FIG. 27, the subject classification presented at the consultant terminal 10 is set, but this subject setting may be configured so that only the accounting office side can set it. In other words, for example, if you are a consultant with a wealth of accounting knowledge, such as a full-time accountant, you may be able to decide on detailed subjects. Allow the accounting firm to set the course to be determined according to the course classification (1 to 3). In that case, it may be configured such that the course setting is performed remotely from the accounting office side via the communication network and cannot be changed on the advisor side.

  FIG. 24 is a diagram for explaining the processing flow of the system according to the second embodiment in which the advisor terminal 10 has a subject determination support function. In the case of inputting new accounting data, in one embodiment, a question type slip input screen as shown in FIG. 26 is presented (g1), and the transaction content is input (g2) by inputting or selecting it. Thereafter, summary data is created based on the input data (g3), and subject determination support processing is performed from the summary data and the question content (g5). Then, the accounting input process is completed by inputting the date, amount, etc. (g6), automatic journal data is generated (g7), accounting data is created (g8), and finally output in a book format. (G9). The processing in steps g1 to g6 is the same as the various processing performed by the accounting office side system in the first embodiment described above, and is not particularly different except that it is performed by the consultant terminal 10, so detailed description thereof will be omitted.

  FIG. 25 shows the processing of the accounting office that has acquired the accounting data up to the subject determination in this way. The acquired accounting data is displayed and confirmed, and the journal data is determined by making appropriate corrections. Here, if the advisor determines the subject in a subject category other than the detailed subject, determine the detailed subject while confirming the summary etc. at the time of the audit at the accounting office, and subject the subject to the revision of the subject as necessary. The journal data is completed by batch conversion of subjects according to FIG. Furthermore, by sending the corrected accounting data to the consultant, the amendment can be reflected in the client dictionary of the consultant for the journals with subject corrections.

  As described above, the embodiments and examples of the present invention have been described in detail. However, the technical scope of the present invention is not limited to the above-described embodiments and examples, and the present invention is limited to the appended claims. Various modifications and changes can be realized without departing from the scope of the invention, and it should be understood that all such modifications and changes belong to the technical scope of the present invention.

  In particular, the relationship between transaction-based general-purpose questions and detailed questions in the question-type slips described in this specification is an example, and what detailed questions correspond to which general-purpose questions in what format (selection formula, description formula, etc.) Whether it is displayed may be appropriately changed according to the demands of the consultant or the accountant. Further, when displaying a question for each transaction category, the detailed question column may be simply presented as a free input column without displaying one or more of the detailed questions described above. The layout of the slip example and the screen example shown in the attached drawings is merely an example, and the order of each item, the position of the window on the screen, the layout of the frame lines and characters, and the like can be changed as appropriate.

  Furthermore, in the accounting processing system having the subject determination support function of the present invention, the accounting data to be acquired or created is not limited to that based on the question-type slip, but is created by creating summary information from the conventional handwritten slip or the original voucher itself. The subject determination can be performed by applying the subject determination support function of the present invention to the summary information.

  According to the present invention, the candidate candidates are first extracted from the summary information with reference to the client dictionary that is the journal entry history of the advisor, so that the accuracy of determining the account item corresponding to the transaction information of the advisor is increased. This makes it possible to quickly determine courses.

  In this way, for example, a person who does not have accounting knowledge can contact the accounting office if he / she cannot select himself / herself from the summary dictionary when entering a journal entry, determine the account item at the accounting office and notify the account. In comparison, it is not necessary to check the corresponding account item at the accounting office each time, and the accounting man-hours of the accounting office can be reduced and the accuracy of the account item corresponding to the transaction information can be increased.

  In addition, when a person who does not have accounting knowledge enters a journal entry, it is possible to enter an account item using a past journal entry if it is a standard transaction, but the conditions differ from the past transaction information. You may enter an incorrect account item in On the other hand, in the present invention, since the account items narrowed down to a narrow range are presented at the time of inputting the items at the consultant, even if an incorrect account item is entered in this, an error is immediately checked by the accounting office. From the next time, measures to prevent the same mistake can be taken.

  Also, as a conventional technique, there is a method of entering account items by judging from account item classification and explanation at the consultant, but it is necessary to narrow down by yourself and it is input while confirming, so input It takes a long time, and it is not possible to judge whether the correct account item has been entered. On the other hand, in the present invention, since the account items related to the transaction information are selected in advance, the input time can be shortened, and even if an incorrect account item is input, there is feedback from the accounting office. You can enter the exact account from.

  In addition, when a person who does not have accounting knowledge enters a journal entry, it is possible to set up account items by switching multiple description dictionaries depending on the type and size of the advisor, but create a description dictionary that covers all types of business. However, in the present invention, only a client dictionary based on the business type and scale of the advisor is required, so that a client dictionary specialized for transaction information required for the advisor can be created.

  In addition, based on the outline format of 5W1H (when, where, who, what, what, why) or 5W2H (when, where, who, what, what, why, how much) with respect to transaction events that occur at the advisor There is a question-type slip in which individual questions for each transaction are generated and detailed information on transaction events is entered or printed by inputting or selecting an answer. Accounts corresponding to detailed information of transaction events that have not been displayed can be automatically displayed as account item candidates, so by displaying multiple candidates for account items that are difficult to judge, an incorrect account item in the accounting office check This eliminates the need to confirm the source certificate.

  The present invention can be used for accounting processing performed between an accounting firm and its advisors.

10 Consultant terminal 20 Accounting office server 30 Accounting office client terminal 11, 21 Input unit 12, 22 Display unit 13, 23 Output unit 14, 24 Communication unit 15, 25 Storage unit 16, 26 Control unit

Claims (15)

An accounting processing system having a subject determination support function for determining a corresponding account item from summary information included in acquired transaction information, comprising at least a storage means and a processing means,
The storage means
An input data area for storing the transaction information;
An accounting data area in which journal data created based on the transaction information is stored;
A summary dictionary data area in which the transaction information and corresponding account item candidates are stored in association with each other,
A keyword dictionary data area for storing a keyword character string used in the summary information,
The processing means is
Extracting a description character string that matches the keyword character string from the description information included in the transaction information, and using the description character string as a key, search for the description dictionary data to obtain one or more candidate account items A subject processing section to be extracted;
A journal processing unit that creates journal data by combining an account item determined by an operator from the account candidate with the transaction information;
An accounting system characterized by comprising: 2. The accounting system according to claim 1, wherein the storage means stores at least summary information and account items as transaction history information of transaction information included in the journal data unique to each advisor. Further comprising a data area,
The subject processing unit first searches the client dictionary data based on the transaction information, and even if there is no similar transaction record in the client dictionary data, or even if there is a similar transaction record, candidate account items If the search is insufficient, search the summary dictionary data to extract one or more candidate account items,
The accounting processing system further comprising a dictionary management unit for updating the corresponding client dictionary data based on the journal data.   3. The accounting system according to claim 2, wherein an attribute of an operator (hereinafter, referred to as “subject deciding member”) who determines an account item of the journal data is registered in the client dictionary data, and the subject processing. The department extracts candidates for account items according to the attribute of the subject determiner when searching the client dictionary data.   4. The accounting system according to claim 3, wherein the client dictionary data further includes a date and / or the number of times of determination of an account item for the same transaction content, and the item processing unit includes an item determiner having the same attribute. If there are a plurality of records, an accounting item candidate is extracted according to the date and / or the number of determinations.   5. The accounting system according to claim 1, wherein the summary dictionary data includes presence / absence of internal and / or external parties included in a transaction, and the subject processing unit stores the account. An accounting system that narrows down candidate account items according to the presence or absence of internal and / or external parties included in the transaction content when extracting candidate candidates. 6. The accounting processing system according to claim 1, wherein the processing means further includes:
When new journal data is created, the accounting data area is searched based on the transaction contents of the journal data and the determined account item according to predetermined conditions or instructions of the operator, and different accounts with the same transaction contents are searched. An accounting processing system comprising a subject correction reflecting section for updating journal data in which subjects are registered to account items determined this time.   7. The accounting system according to claim 1, wherein the storage means further comprises a detailed subject that is the lowest concept of the account item and a correspondence table of one or more subject classifications that are higher than the detailed subject. In addition, when the subject processing unit extracts account item candidates, an account processing system that extracts subject names corresponding to concepts set with reference to the corresponding table as account item candidates is provided. .   8. The accounting system according to claim 1, wherein the storage means includes a category dictionary data area for storing a transaction category associated with the summary character string, and the subject processing unit includes the account item. When extracting candidates, a transaction category is extracted from the summary character string with reference to the category dictionary data to narrow down candidate account items. The accounting system according to any one of claims 1 to 8, wherein the accounting system includes an advisor terminal for inputting the transaction information at an advisor and performing journal processing,
The accounting processing system, wherein the storage means and the processing means are incorporated in the advisor terminal. 9. The accounting system according to claim 1, wherein said accounting system is an advisory terminal for inputting said transaction information at an advisory partner and an accounting for performing journalizing processing at the accounting office side. With office system,
The storage means and the processing means are incorporated in the accounting office system, and further, the accounting office system further acquires communication means for acquiring the transaction information, and an image for acquiring an image and a two-dimensional code. An accounting system comprising at least one of processing means and data management means for reading a storage medium. The accounting system according to claim 9 or 10,
The advisor terminal further applies a plurality of questions for obtaining the transaction information necessary for selecting account items and tax classifications by applying rules specific to accounting and tax processing based on the outline format for each transaction category. Storage means for storing;
Display means for presenting the plurality of questions to an operator;
Input means for obtaining answers to the plurality of questions as the transaction information;
An output means for outputting the transaction information;
An accounting processing system comprising: summary processing means for creating summary information including delimiters based on the transaction information. The accounting system according to claim 11,
The summary processing means of the advisor terminal is:
An accounting processing system, wherein the summary information is created by inserting a delimiter or a symbol that can determine a delimiter of a question unit at a position where the answers to the plurality of questions are delimited by a question unit. The accounting system according to any one of claims 10 to 12, wherein the advisor terminal further includes:
An input data area for storing the transaction information;
An accounting data area in which journal data created based on the transaction information is stored;
A summary dictionary data area in which the transaction information and corresponding account item candidates are stored in association with each other,
A keyword dictionary data area for storing a keyword character string used in the summary information;
A client dictionary data area for storing at least summary information and account items as transaction information of transaction information included in the journal data;
The client dictionary data is first searched based on the transaction information, and if there is no similar transaction record in the client dictionary data, or even if there is a similar transaction record, there is insufficient narrowing of account candidate In this case, an accounting processing system comprising: a subject processing unit that searches the summary dictionary data and extracts candidates for one or more account items. In the accounting system according to claim 13 when quoting claim 2,
The accounting office system further includes a dictionary management unit that outputs the client dictionary data of a specific consultant as data for updating the client dictionary data of the consultant via the communication network or storage medium. Accounting system characterized by. The accounting system according to claim 14,
The advisor terminal further includes a dictionary management unit that acquires the client dictionary data output from the accounting office system via the communication network or storage medium and updates the client dictionary data of the advisor. Accounting system characterized by.

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