JP2017107468A - Geometric accounting sheet and accounting processing method using the same - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a geometric accounting sheet which allows a user to recognize, on display at a glance, debits, credits and involvement with each other in transaction and provide an accounting processing method using the same.SOLUTION: A table is made which has an axis of debits and an axis of credits crossing at an original point. The axis of debits has account titles including assets, liabilities and net assets in a positive direction from the original point and account titles including expenses in a negative direction from the original point, which are arranged in order. The axis of credits has account titles including assets, liabilities and net assets in a positive direction from the original point and account titles including revenues in a negative direction from the original point, which are arranged in order. When time is specified, an amount N is recorded in a point specified by the debits and the credits arranged on two axes, so that the debits, the amount N, the credits, the amount N and transaction date/time are entered in one line of a transfer slip to arrange the layout containing one transaction record.SELECTED DRAWING: Figure 1

Description

  In addition to the previous month balance, debit total, credit total, and current month balance, the present invention geometrically displays the financial statements, and in addition to debit items, credit items, It relates to a geometric accounting sheet that can be displayed and recognized at a glance.

Conventional financial statements are based on assets, liabilities, net assets, income, expenses, and the balance of the previous month, total debit, total credit, balance of this month, and the operating profit, ordinary profit, current period before tax calculated from them. Profits, net profits, etc. are presented in the standard financial statements.

  Conventionally, for example, in the construction industry, it is necessary to perform sales management and manufacturing management at the same time, and a construction period occurs. Therefore, the construction ledger for the target year in a given year (at least the construction name, payment It is necessary to create a table showing the amount, deposit amount, and deposit difference. “Contract construction ledger” for the construction industry that is generally marketed, fills in the “contract contract amount” and “construction receipt” as the revenue side, and “material costs”, “labor costs”, “subcontract costs”, “ "Expenses" and "construction information" are entered in chronological order.

  Also, a device that performs current financial accounting processing (generally a device in which application software that operates on the OS is installed in a computer in which a predetermined OS is installed) is used for financial accounting, inventory, purchase, and man-hour management. The accounting management ledger and the like are created on the condition that the data is unified and each data is input by performing a plurality of processes simultaneously.

  This requires financial accounting and software expertise and complicated transfer slip processing, which complicates the work (a number of data must be input to create a business management ledger). There was a drawback that financial statements could not be prepared easily.

In addition, as this type of system, for example, one proposed by Patent Document 1 is known. This is to display the bill table on the display and enter the bill information issued by the merchant on this, and also display the payment table on the display and input the payment information every month. . Then, display the construction ledger table on the display, import the invoice table and payment table information created earlier, enter other information, create a construction ledger on a monthly basis, It displays the deposit difference (gross profit) and expense ratio (gross profit ratio) for each construction. Patent Document 2 discloses an input means, a display means, a storage means for storing a construction ledger book, and a process for causing the display means to display a construction ledger for each construction on one screen and storing it in the construction ledger book. In the construction ledger creation device provided with means, the construction ledger displayed on one screen displays the contract amount, the budget for each contractor and the total amount thereof, the cost required for each contractor and the total amount, and the display contents A construction ledger creation device that can be rewritten and additionally entered is disclosed.

JP 2000-123075 A JP 2004-54662 A

  However, a standard financial statement is a result report, and in order to confirm the process that led to the numerical value as a result, it is necessary to confirm each time in the auxiliary book, which is complicated. As a result, management decision-making may be hindered because they are not good at reading financial statements, despite being in a management position.

  Companies that can conduct management analysis at their own company or by a dedicated consultant are not limited to the above, but for small companies with few personnel involved in finance, the financial statements are not used as management indicators. As a result report, if the debt expands, the sense of crisis will be frustrated, and if profits are generated, we will be satisfied immediately, identify the cause of these figures, how to deal with the cause, and the figure The challenge surrounding today's small businesses is that they cannot think of the predictable impact on the future.

In this way, SMEs and micro-enterprises that do not employ dedicated accounting engineers struggle to align transaction records and financial results, and also to investigate the causes of corporate results from the contents of financial results. Furthermore, there is a problem that it is difficult to understand the causal relationship between the contents of the settlement of accounts and the cost of sales.
For example, in the conventional financial statements such as the balance sheet and profit and loss statement, there is a problem that it is impossible to judge at a glance the counterpart items constituting the figure of the subject and the values for each counterpart subject. For example, when “100,000 yen” is listed in the cash item in the balance sheet assets, it is necessary to confirm the counterpart item that constitutes “100,000 yen” and the amount for each counterpart item in the sub-book. It was. Moreover, it is not possible to confirm these values in a time series. Conventionally, financial statements are a pinpoint result report at a specified time, and in order to obtain information immediately before and after that time, and before and after that time, it was necessary to check with separately prepared financial statements. . In addition, it was extremely difficult to grasp the time-series continuous changes in the figures described in the financial statements.

In other words, in order to solve the above problems, it is important to understand what the numerical values written in each account item mean. Need an auxiliary book. However, there are many managers who are mainly engaged in small-scale businesses who are not familiar with the matter, and an accounting method that can be understood without specialized knowledge about accounting is required.
Therefore, the figures recorded in the transactions were accounted for as an asset, liability, net asset, income or expense, and as an account for any asset, liability or net asset, for mutual purposes. It provides a geometric accounting sheet that represents the transaction in a geometric chart that can be determined at a glance, and can determine the two-sidedness of the cause and the result of each transaction at a glance.

The geometric accounting sheet according to claim 1 of the present invention that solves the above-mentioned problem is debited by creating a table in which the two axes that intersect at the origin are the axis of the debit item (tentatively the X axis) and the axis of the credit item (tentatively the Y axis) The account axis (tentatively the X-axis) arranges the asset, liability, and net asset account items in the positive direction from the origin, and the expense account item in the negative direction from the origin, and the credit item axis (tentatively the Y-axis) ) When assets, liabilities, and net assets accounts are arranged in the positive direction from the origin, and revenue accounts are arranged in the negative direction from the origin, the time is specified. To record the amount N at the address (point) specified by the debit item and credit item, write the debit item, amount N, credit item, amount N, and transaction date and time on one line of the transfer slip. Characterized by laying out to be the same work (work) as recording a transaction And

  Further, the geometric accounting sheet of claim 2 shows that the total transaction amount (debit total) of any account item placed on the debit item axis (tentatively the X axis) is the account item and the credit item axis (tentatively the Y axis) ) The total amount recorded in the address (point) created at the intersection with all the account items listed above. In addition, the total transaction amount (credit total) of any account item placed on the credit item axis (tentatively the Y axis) is the account item and all account items arranged on the debit item axis (tentatively the X axis). It is characterized by the total amount recorded at the address (point) created at the intersection with.

  Claim 3 is an accounting method using a geometric accounting sheet, and when calculating the balance of assets, liabilities, and net assets, the balance of assets is an arbitrary account item on the debit item axis (tentatively the X axis). The value is calculated by subtracting the total of the account on the credit line (assumed to be the Y-axis) from the asset) total, and the balance of the liability is any account on the credit line (tentatively the Y-axis) Liability) Calculate the value by subtracting the total of the account item on the debit item axis (tentatively the X axis) from the total, and the balance of the net assets is any account item on the credit item axis (tentatively the Y axis) ( Net assets) Calculate the value by subtracting the account total on the debit item axis (tentatively the X axis) from the total, and the balance of revenue is any account item on the credit item axis (tentatively the Y axis) (Revenue) is calculated and the value is calculated. The balance of expenses is the axis of the debit item (assuming that By summing any account (costs) on the axis), and calculating the value.

  Claim 4 is based on the balance of an arbitrary account item calculated by the method of claim 3 and the geometric accounting table, and the current month balance in the account item of the previous geometric accounting table on the time axis. Is characterized by an accounting method for calculating the value of the balance of the current account item in the geometric accounting table.

  Claim 5 is characterized in that, according to claims 1 to 4, each transaction of assets, liabilities, net assets, income, and expenses is expressed in a geometric table format that complies with the rules of double-entry bookkeeping.

  The sixth aspect of the present invention is constructed by replacing the arrangement of the axis of the debit item and the axis of the credit item.

Claim 7 is constructed by changing the arrangement of the items of assets, liabilities, net assets, income, and expenses.

Note that the geometric accounting sheet constructed in the present invention can achieve the desired effect even if the arrangement of the axis of the debit item and the axis of the credit item is changed. Moreover, the arrangement of the items of assets, liabilities, net assets, income, and expenses is arbitrary, and even if these arrangements are changed, the desired effect can be obtained.

According to the present invention, the following excellent effects can be obtained.
(1) The conventional financial statements are merely result reports, and it is necessary to confirm them in the auxiliary book in order to know the circumstances that led to the resulting numerical values.
Therefore, in the geometric accounting sheet of the present invention, in addition to the role of reporting the results provided by the conventional financial statements, two account items for recording transactions and the relationship between them are provided at the same time. It is possible to provide more detailed information than ever before in order to elucidate the cause of the problem.
(2) Originally, those who are involved in management should approach it with appropriate knowledge of finance, but since they are not good at reading financial statements, including those of small business owners, There are many companies that interfere with decision making. By using geometric accounting, these companies can read the balance of the previous month, total debits / credits, balance of the current month, The relationship between debit items and credit items in transactions, as well as operating profit, recurring profit, etc. can be grasped at a glance, making it easy to confirm the background of accounting for transaction values and assisting in management decision making To do.

Description showing a state in which a transaction of debit item: selling cost, amount ¥ N, credit item: unpaid amount, amount ¥ N on a specific date described in the transfer slip using the geometric accounting sheet according to the present invention FIG. It is explanatory drawing which shows the example of calculation in which the account item on the specific date of a geometric accounting sheet: Debit total of cash becomes "O12". It is explanatory drawing which shows the example of calculation from which the balance of the account item: cash on the specific date date of a geometric accounting sheet becomes "O12-J24 = O11". It is explanatory drawing which shows that the account item on the specific date date of a geometric accounting sheet: The balance of the previous month of cash is "O10". It is explanatory drawing which shows the example of calculation in which the balance of the account item on the specific date date of a geometric accounting sheet: this month's balance becomes "O10 + O11 = O9". It is explanatory drawing which shows the example of calculation of the ordinary profit in the specific date day of a geometric accounting sheet. It is explanatory drawing which shows the example of calculation of the retained earnings on the specific date date of a geometric accounting sheet.

  Hereinafter, a geometric accounting sheet and accounting method according to the present invention will be described with reference to the drawings.

  First, bookkeeping has the rules shown in Table 1 below.

When debits and credits are represented as axes, and debit and credit items are placed as addresses, transactions on a specific date are the intersection of the address of the item on the debit axis of the geometric accounting sheet and the address of the item on the credit axis. Will be filled in. When this sheet is stacked for one year, it becomes an “annual financial statement”, and when it is stacked for one month, it becomes a “monthly financial statement”.

  As shown in FIG. 1, the geometric accounting sheet according to the present embodiment creates a table in which the two axes intersecting at the origin are the debit item axis (X axis) and the credit item axis (Y axis). The axis (X axis) arranges assets, liabilities, and net asset accounts in the positive direction from the origin, and expense accounts in the negative direction from the origin. The credit axis (Y axis) starts from the origin. When the asset, liability, and net asset accounts are arranged in the positive direction, and the revenue account is arranged in the negative direction from the origin, the debit items arranged on these two axes in the table specified in time Recording the amount N at the address (point) specified in the credit item records a single transaction with the debit item, the amount N, the credit item, the amount N, and the transaction date and time listed on one line of the transfer slip. It is laid out to be the same work (work) as the thing.

  In addition, as shown in FIG. 2, the geometric accounting sheet indicates that the total transaction amount (debit total) of any account item placed on the debit item axis (X axis) is the account item and the credit item axis (Y (Axis) The sum of the amounts recorded at the addresses (points) created at the intersections with all the account items listed on the axis. In addition, the total transaction amount (credit total) of any account item placed on the credit item axis (Y axis) is the sum of the account item and all account items arranged on the debit item axis (X axis). This is the total amount recorded in the address (point) created at the intersection. That is, the account item: debit sum of cash on a specific date (October 31, 2015) of the geometric accounting sheet is displayed at address “O12”.

  FIG. 3 illustrates an accounting method using a geometric accounting sheet. When calculating the balance of assets, liabilities and net assets, the balance of assets is an arbitrary account on the debit line (X axis). The value is calculated by subtracting the total of the account items on the credit item axis (Y axis) from the total of the items (assets), and the balance of the debt is an arbitrary account item on the credit item axis (Y axis) ( Liability) Calculate the value by subtracting the total of the account on the debit item axis (X axis) from the total, and the balance of net assets is any account item (net asset) on the credit item axis (Y axis) The value is calculated by subtracting the total of the account items on the debit item axis (X axis) from the total, and the balance of the revenue is an arbitrary account item (revenue) on the credit item axis (Y axis). Calculate the value by summing up, and the balance of expenses is any account on the debit item axis (X axis) By summing the (cost), it is possible to calculate the value. That is, the balance of the account item: cash on the specific date of the geometric accounting sheet (October 31, 2015) is displayed at the address “O12−J24 = O11”.

  As shown in FIG. 4, when the balance of an arbitrary account item and the current month balance in the account item of the previous geometric accounting sheet on the time axis from the geometric accounting sheet are added, the current month balance of the account item of the geometric accounting sheet Can be calculated. For example, the previous month balance of the account item: cash on the specific date of the geometric accounting sheet (October 31, 2015) is displayed at the address “O10”.

  As shown in FIG. 5, according to the geometric sheet of the present embodiment, each transaction of assets, liabilities, net assets, income, and expenses can be expressed in a geometric table format that complies with the double entry bookkeeping rules. . For example, the current account balance: cash on the specific date of the geometric accounting sheet (October 31, 2015) is displayed at address “O10 + O11 = O9”.

FIG. 6 shows a calculation example of the ordinary profit on a specific date (October 31, 2015) of the geometric accounting sheet. Ordinary profit A = (G25 + G27) −M9 + (J10−J9) −N9.

FIG. 7 shows a calculation example of retained earnings on a specific date (October 31, 2015) of the geometric accounting sheet. The profit surplus (A ′) is 05 = D17 + D15.

  It should be noted that the geometric accounting sheet and accounting processing method in this embodiment may be executed by application software that operates on a predetermined OS of a personal computer.

Claims (7)

Create a table with the two axes intersecting at the origin as the debit item axis (tentatively the X axis) and the credit item axis (tentatively the Y axis), and the debit item axis (tentatively the X axis) is the asset in the positive direction from the origin. , Debt, net assets account, expense account order in the negative direction from the origin, and credit item axis (Y axis) is the asset, liability, net asset account in the positive direction from the origin Is placed in the negative direction from the origin in order, and the amount N is assigned to the address (point) specified by the debit item and the credit item arranged on these two axes in the table specified in time. It is laid out so that recording is the same work (recording) as recording a single transaction by entering the debit item, amount N, credit item, amount N, and transaction date and time on one line of the transfer slip. Geometric accounting sheet characterized by that. The total transaction amount (debit total) of any account item placed on the debit item axis (tentatively the X axis) is the sum of the account item and all account items lined up on the credit item axis (tentatively the Y axis). The total amount recorded in the address (point) created at the intersection. In addition, the total transaction amount (credit total) of any account item placed on the credit item axis (tentatively the Y axis) is the account item and all account items arranged on the debit item axis (tentatively the X axis). 2. The geometric accounting sheet according to claim 1, wherein the geometric accounting sheet is the sum of the amounts recorded in the addresses (points) created at the intersections with. When calculating the balance of assets, liabilities, and net assets, the balance of assets is calculated from the total of any account item (assets) on the debit item axis (tentatively the X axis) to the account on the credit item axis (tentatively the Y axis). The value is calculated by subtracting the total of the items, and the balance of the liability is the account on the debit item axis (tentatively the X axis) from the total of any account item (liability) on the credit item axis (tentatively the Y axis). The value is calculated by subtracting the total of the items, and the balance of the net assets is the account on the debit item axis (tentatively X axis) from the total of any account item (net asset) on the credit item axis (tentatively the Y axis) The value is calculated by subtracting the total of the items, and the balance of revenue is calculated by summing any account item (revenue) on the axis of the credit item (tentatively the Y axis) to calculate the value, and the balance of expenses Is the sum of arbitrary account items (expenses) on the debit item axis (tentatively the X axis) and calculates the value. Claim 1 or claim 2 accounting method using the geometric accounting sheet wherein it is. Add the balance of the arbitrary account item calculated by the method of claim 3 and the balance of the current month in the account item of the previous geometric account sheet on the time axis from the geometric account sheet. An accounting method using a geometric accounting sheet, characterized by calculating the value of the balance of the account this month. 5. Geometric accounting according to any one of claims 1 to 4, characterized in that each transaction of assets, liabilities, net assets, income and expenses is expressed in a geometric table format in compliance with double-entry bookkeeping rules. Sheet and accounting method using the same. 6. The geometric accounting sheet according to claim 1, wherein the arrangement of the axis of the debit item and the axis of the credit item is exchanged, and an accounting method using the geometric accounting sheet. The geometric accounting sheet according to any one of claims 1 to 6, and an accounting method using the geometric accounting sheet, which is constructed by changing the arrangement of assets, liabilities, net assets, income, and expenses.