JP2019109799A - Accounting system, and program - Google Patents

Abstract

To provide an accounting system and a program that increase efficiency of accounting journalizing.SOLUTION: An accounting processing system includes: a communication terminal that executes accounting processing; and a server capable of communicating with the communication terminal. One of the communication terminal and the server comprises: acquisition means for acquiring a transaction database; writing means for writing data of each record of the transaction database to a corresponding field of each record of a journal database; extraction means for searching for data of a field of a transaction content in the journal database on the basis of a predetermined condition, and extracting a corresponding record; and copying means for copying data in a field of a debit account title or a credit account title of any record, to a field of a debit account title or a credit account title of another record.SELECTED DRAWING: Figure 4

Description

  The present invention relates to an accounting system and program for processing accounting information.

  Conventionally, accounting software (so-called accounting software) has been developed in order to improve the efficiency of accounting work (Patent Document 1). After the accounting person in charge of the company or the person in charge of the accounting office enters transaction data in the transfer slip of accounting software by journalizing, the accounting software transcribes the data to a book such as a journal diary or general ledger Since the processing is performed automatically, the accounting work can be made more efficient.

Unexamined-Japanese-Patent No. 2006-293533

  In the conventional journalizing process, the person in charge takes account of transaction data (for example, date, deposit, withdrawal, etc.) based on the receipts generated by the transaction, invoices, credit card use slips, or primitive vouchers such as bank passbooks. , Abstract, etc.) in the transfer slip of accounting software. At this time, for example, when 10 transactions occur, the person in charge has individually input data of the 10 transactions into the transfer slip. Therefore, when the number of transactions is large, it takes labor to input the transfer slip of the accounting software, which impairs the efficiency of the journalizing work. As already stated, the process of posting data already entered in the transfer slip to the book has become more efficient by accounting software, so the journaling operation is a bottleneck in further improving the efficiency of the entire accounting operation. It has become.

  Therefore, the present invention aims to increase the efficiency of accounting journalizing work.

One aspect of the present invention is an accounting processing system including a communication terminal that executes accounting processing, and a server that can communicate with the communication terminal,
Acquisition means for acquiring a transaction database in which data of each field of date, transaction amount, and transaction content is regarded as one record,
The data of each record of the transaction database, the fields of date account, debit account and amount fields, credit account and amount fields, and transaction content field data are one record of journal database Writing means to write to the corresponding field of each record of
An extraction means for searching the data of the field of transaction contents in the journal database based on a predetermined condition and extracting a corresponding record;
A duplicate means for copying data of either the debit account field of a record or the field of a credit account field in the debit account field of another record or the field of a credit account field in the journal database. ,
The communication processing system according to any one of the above, wherein each of the means is included in either the communication terminal or the server.

Another aspect of the present invention is a program for causing a computer to execute an accounting method.
The accounting method is
Acquiring a transaction database in which data of each field of date, transaction amount, and transaction content is taken as one record;
The data of each record of the transaction database, the fields of date account, debit account and amount fields, credit account and amount fields, and transaction content field data are one record of journal database Writing in the corresponding fields of each record of
Searching the data of the field of transaction contents in the journal database based on a predetermined condition, and extracting a corresponding record;
Copying the data of either the debit account field of the record or the field of the credit account field into the debit account field of the other record or the field of the credit account field in the journal database ,
Is a program that has

  According to the present invention, it is possible to enhance the efficiency of accounting journalizing work.

BRIEF DESCRIPTION OF THE DRAWINGS It is a figure which shows the whole structure of the accounting system which concerns on embodiment. In the accounting system according to the embodiment, it is a diagram conceptually showing data processing between each terminal and the database. It is a figure which shows the hardware constitutions of each element of the accounting system which concerns on embodiment. It is a functional block diagram of an accounting processing system concerning an embodiment. It is a figure which illustrates the image of the web page containing a transaction database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. FIG. 6 is a diagram illustrating an image of a web page including a journal database. It is a flowchart which shows the example of the journalizing process with respect to a journalizing database. It is a sequence chart which shows an example of a series of processings of an accounting system concerning an embodiment.

In the accounting system 1 of the present embodiment, it is an object to realize significant efficiency improvement of the journalizing operation for a large number of transactions. When the accounting staff of a company and the staff of an accounting office share accounting work, the following processing is generally performed to realize significant efficiency of the journalizing work.
A person in charge of accounting in a company creates a transaction database based on receipts, bills, slips using credit cards, or primitive vouchers (hereinafter simply referred to as “cash”) such as bank passbooks. This transaction database is, for example, based on a bank passbook, is a tabular database corresponding to a deposit receipt book such as date, deposit, withdrawal, payment, etc. Alternatively, it is possible to create a transaction database by putting together a plurality of transactions and easily inputting data to the terminal based on the voucher.
In the accounting system 1, the transaction database created by the accountant is posted to the journal database. The journal database is a tabular database in which each record is similar to a journal journal, but the contents immediately after being posted have not been determined either debit or credit account (that is, the counter account item) It is in the state.
When the person in charge of the accounting office acquires a journal entry database for which either a debit or a credit account has not been decided, a plurality of transactions of the same type are put together in one table based on the summary (transaction content) of each transaction. Summarize. That is, focusing on the fact that a plurality of transactions having the same summary data or having a common summary data format will be the same account item in both debit and credit, such transactions are grouped together It will be aggregated into one table for processing. The person in charge of the accounting office determines account items for any one of the plurality of transactions, inputs data, and collectively replicates the data to other transactions of the same type. As a result, it is possible to execute the input of the opposite account items in a very short time for a plurality of transactions of the same type.
By aggregating each of a plurality of types of transactions included in the journal database into one table and collectively inputting them in duplicate, even if the journal database contains records of a large number of transactions, in a short time Data entry for all records, or almost all of the records, is completed, and significant efficiency improvement of the journalizing work is realized.

Hereinafter, an accounting system 1 according to an embodiment of the present invention will be described with reference to the drawings.
For convenience of explanation, the accounting process system 1 according to the embodiment will be described by citing specific illustrative voucher types and account items, but characteristic processes of the accounting system 1 of the embodiment are specific. It will be appreciated by those skilled in the art from the following description that reliance on the type of voucher and the item of account is taken.

(1) Overall Configuration of Accounting Processing System 1 First, the overall configuration of the accounting processing system 1 of the present embodiment will be described with reference to FIG.
As shown in FIG. 1, the accounting processing system 1 of the present embodiment includes a transaction information input terminal 2 (example of a second communication terminal), an accounting processing terminal 3 (example of a communication terminal), a web server 4, and a database. Includes server 5
In the accounting system 1, software functions such as acquisition of databases, aggregation, storage, and execution of accounting processes are provided in the form of cloud computing. Therefore, unlike the case where the accounting software is installed in each terminal, there is an advantage that it is not necessary to update the software in each terminal. Further, since the latest database is stored in the database server 5, there is an advantage that even if a problem occurs in the terminal, the subsequent accounting processing will not be disturbed.
In each terminal, reception of a message from the web server 4, exchange of messages between the terminals, start processing of access to the web server 4, or a viewer of a database stored in the database server 5 Although the native application having the function as may be installed, as to the characteristic journalizing process of the present embodiment, as will be described later, it is sufficient if there is a web browser, and it is not essential to update the native application.

  In the following exemplary description, a person who uses the transaction information input terminal 2 is referred to as an "input person in charge", and a person who uses the accounting terminal 3 is referred to as an "accountant person". The person in charge of input is, for example, a person in charge of accounting at a company, and the person in charge of accounting is, for example, a person in charge of an accounting office, but it is not limited thereto. Different persons in the company or persons in the accounting office may be input persons and accounting persons, respectively.

In FIG. 1, both the transaction information input terminal 2 and the transaction processing terminal 3 can be connected to the web server 4 wirelessly or by wire via the network NW. The database server 5 stores a transaction database and a journal database. The transaction database and the journal database will be described later.
The transaction information input terminal 2 and the transaction processing terminal 3 are respectively, for example, a laptop computer device, a tablet computer device, or a smart phone, and any mode may be used as long as the information processing device can communicate with the web server 4. .

  FIG. 2 conceptually shows data processing between the transaction information input terminal 2 and the accounting processing terminal 3 and the transaction database (transaction DB) and the journal database (journal database) in the accounting system 1 of the present embodiment. FIG.

In FIG. 2, the person in charge of input operates the transaction information input terminal 2, and for each predetermined period such as monthly, a transaction database (date, transaction amount, payment data, etc.) corresponding to the type of Create a database with one record. For example, a transaction database is created by inputting date, transaction amount and payment data for each type of voucher such as bank passbook, receipt, and credit card. The transaction information input terminal 2 transmits the monthly transaction database (in the example shown in FIG. 2, the transaction database of June 2017, July 2017,...) To the web server 4 by, for example, the final day of the month.
In the database server 5, the transaction database transmitted from the transaction information input terminal 2 is stored in an aggregated state. In the example shown in FIG. 2, the transaction database of each month of June 2017, July 2017,... Is summed up, and the transaction database after June 2017 is stored in the database server 5. The transaction database stored in the database server 5 is also provided for each type of voucher.

The accountant operates the accounting terminal 3 to access the transaction database of the database server 5 via the web server 4 in a timely manner or at the end of the accounting period, and based on the transaction database, each transaction Create a journalizing database by executing the journalizing process of. The journal database is stored in the database server 5 via the web server 4.
In addition, the accountant can operate the transaction processing terminal 3 to access the transaction database stored in the database server 5, modify the transaction database as necessary, or change the data to the transaction database. It is possible to add.
Note that various methods can be adopted by those skilled in the art for implementing the transaction database and the journal database. For example, each of the transaction database and the journal database may be stored in physically different database servers. Also, different database servers may be provided for reading and writing. That is, a reading database server and a writing database server may be provided, and a transaction database and a journal database may be provided in each database server.

(2) Hardware Configuration of Each Element of Accounting System 1 Next, the hardware configuration of each element of the accounting system 1 will be described with reference to FIG.
In the following description, communication between the web server 4 and each of the transaction information input terminal 2 and the transaction processing terminal 3 is performed in accordance with HTTP (Hypertext Transfer Protocol), and the communication information input terminal 2 and the transaction processing terminal 3 Each describes the case of acquiring an HTML (HyperText Markup Language) document from the web server 4. In addition, in order to improve security, it is preferable that secure connection be performed by HTTPS ((Hypertext Transfer Protocol Secure)) in HTTP.
In addition to HTML, the transaction information input terminal 2 and the accounting processing terminal 3 acquire, as necessary, data using another description language such as JSON (JavaScript (registered trademark) Object Notation), for example. You may do it.

As shown in FIG. 3, the transaction information input terminal 2 includes a control unit 21, a memory 22, an operation input unit 23, a display unit 24, and a communication interface (communication I / F) 25.
The control unit 21 mainly includes a microcontroller, and controls the entire processing of the transaction information input terminal 2. The memory 22 stores software including a web browser. The software stored in the memory 22 is executed by the microcontroller of the control unit 21.
The operation input unit 23 includes at least one input device of a keyboard, a pointing device, and a touch panel having a touch input function, and an input interface circuit that transmits an input accepted by the input device to the control unit 21. .
The display unit 24 includes a display panel and a drive circuit for driving the display panel, and displays an image obtained by execution of software by the control unit 21 such as display of a web page by a web browser.
The communication interface 25 communicates with the web server 4 in accordance with HTTP to acquire an HTML document.

As shown in FIG. 3, the transaction processing terminal 3 has a control unit 31, a memory 32, an operation input unit 33, a display unit 34, and a communication interface (communication I / F) 35.
The control unit 31 is mainly configured of a microcontroller, and controls the entire processing of the accounting processing terminal 3. The memory 32 stores software including a web browser. The software stored in the memory 32 is executed by the microcontroller of the control unit 31.
The operation input unit 33 includes at least one input device of a keyboard, a pointing device, and a touch panel having a touch input function, and an input interface circuit that transmits an input accepted by the input device to the control unit 31. .
The display unit 34 includes a display panel and a drive circuit for driving the display panel, and displays an image obtained by execution of software by the control unit 31, such as display of a web page by a web browser.
The communication interface 35 communicates with the web server 4 in accordance with HTTP to acquire an HTML document.

The web server 4 includes a control unit 41, a memory 42, and communication interfaces (communication I / F) 46 and 47.
The control unit 41 is mainly configured of a microcontroller, and controls the entire processing of the web server 4. The memory 42 stores software including an accounting program. The software stored in the memory 42 is executed by the microcontroller of the control unit 41.

The accounting program stored in the memory 42 is programmed to create an HTML document including a transaction database or a journal database in response to an HTTP request from the transaction information input terminal 2 or the accounting terminal 3. The accounting program is also programmed to process the transaction database obtained from the transaction information input terminal 2 to the corresponding cells of the journal database (see write module 402 described below).
The HTML document is analyzed by the web browser of the transaction information input terminal 2 or the accounting terminal 3 and a web page in which the transaction database or the journal database is embedded as a spreadsheet is displayed on the transaction information input terminal 2 or the accounting terminal 3 Be done. The spreadsheet means, for example, a table of spreadsheet software represented by Excel of Microsoft Corporation in the United States.

The communication interface 46 performs communication in accordance with HTTP between each of the transaction information input terminal 2 and the transaction processing terminal 3 and transmits the HTML document created by the control unit 41 to the transaction information input terminal 2 or the transaction processing terminal 3 Do.
The communication interface 47 is configured to communicate with the database server 5 in accordance with a predetermined protocol. The control unit 41 reads the transaction database or the journal entry database from the database server 5 via the communication interface 47, or writes (records) the database to the database server 5.

The database server 5 stores a transaction database and a journal database.
The transaction database is a database in which data of each field of date, transaction amount, and transaction content is used as one record, and is created, for example, for each type of voucher.
A journal database is a database that uses date fields, debit account and amount fields, credit account and amount fields, and transaction content fields as one record, and corresponds to the transaction database. Is created.
In the following description, in a table corresponding to each of the transaction database and the journal database, a frame corresponding to any one field of a single record is referred to as a "cell".

  An example of the transaction database is shown in FIG. The example of FIG. 5 shows a screen G1 of a web page including a transaction database related to the contents of a transaction at bank A of ordinary deposits. In this example transaction database, data of date field 101, deposit field 102, withdrawal field 103, balance field 104, and payment field 105 is a record of one case, and the voucher column 106 related to the voucher. (Including “Cash and deposits” and “Bank A”).

An example of the journal entry database is shown in FIG. The example of FIG. 17 illustrates a screen G12 of a web page including a journal entry database (one for which the data of the opposite account item has been input) created corresponding to the transaction database illustrated in FIG. In this exemplary journal database, date field 201, debit account field 202, debit sub-field 203, debit tax field 204, debit amount field 205, credit account field 206, credit sub-field 207, credit tax field The data of the field 208, the credit amount field 209, and the summary field 210 is one record, and includes a voucher column 211 ("normal deposit" and "bank A") related to the voucher.
The journal database corresponds to compound journals.

(3) Functional block of accounting system 1 Next, with reference to FIGS. 4-18, the function implement | achieved in the accounting system 1 of this embodiment is demonstrated. FIG. 4 is a functional block diagram of the accounting system 1. FIG. 5 is a diagram illustrating an image of a web page including a transaction database. 6 to 17 are each an example of an image of a web page including a journalizing database. FIG. 18 is a flowchart showing the journalizing process described later.
In order to realize each function of the accounting system 1, data processing in which hardware of each element of the accounting system 1 described above and software such as a web browser cooperate is performed.

The acquisition module 401 (an example of an acquisition unit) has a function of acquiring a transaction database. The function of the acquisition module 401 is realized as follows.
When the control unit 21 of the transaction information input terminal 2 transmits an HTTP request specifying a URL (Uniform Resource Locator) to the web server 4 according to a predetermined operation by the person in charge of input, the control unit 41 of the web server 4 communicates The HTML document is transmitted to the transaction information input terminal 2 through the interface 46. The web browser of the transaction information input terminal 2 analyzes the HTML document and displays a web page on the display unit 24. The displayed web page includes a transaction database of the type illustrated in FIG.

When the web page is acquired, the input person in charge inputs a value or a character string into the cell of the transaction database in the web page through the operation input unit 23. When the input person in charge operates the transmission button (not shown) on the web page after the input, the control unit 21 of the transaction information input terminal 2 uses the communication interface 25 to web the transaction database into which the value or the character string is input. Send to server 4 When the transaction database is received from the transaction information input terminal 2, the control unit 41 of the web server 4 accesses the database server 5 via the communication interface 47, and records (stores) the received transaction database. An example of the transaction database entered by the input representative is shown in FIG.
As described above, acquisition of the transaction database input by the input person in charge is performed through the web browser.

The person in charge of input can update the transaction database at any time. When the person in charge of input makes an input again to the transaction database, the control unit 41 of the web server 4 in response to the HTTP request received from the transaction information input terminal 2 uses the database server 5 for the transaction database which was input and stored immediately before. , And transmits the HTML document including the transaction database to the transaction information input terminal 2.
For example, when the closing date of each month is reached and the input of the transaction database is completed, the input person operates an input completion button (not shown) on the web page. Thereby, the control unit 21 of the transaction information input terminal 2 transmits an input completion notification to the web server 4. When the control unit 41 of the web server 4 receives the input completion notice, the control unit 41 transmits the input completion notice to the transaction processing terminal 3 in order to notify that the execution of the journalizing process can be started. Alternatively, the control unit 41 of the web server 4 transmits an input completion notification to the transaction processing terminal 3 even if the input completion notification is not received from the transaction information input terminal 2 when, for example, each month's closing date has passed. It is also good.

  The writing module 402 (an example of the writing means) has a function of writing data of each record of the transaction database into the corresponding field of each record of the journal database. The function is a function of transferring the value or character string of each cell of the transaction database to the corresponding cell of the journal database when the input to the transaction database is completed. The timing of the transfer may be as long as the person in charge of accounting performs the journalizing process based on the journal entry database, for example, the timing after receiving the notification of completion of input from the transaction information input terminal 2, or after the end of each month's closing date. The timing is the timing after receiving the journalizing request from the accounting terminal 3.

5 and 6, the function of the writing module 402 is realized as follows by the control unit 41 of the web server 4 executing an accounting processing program. FIG. 6 shows a screen G2 of a web page including a journal database after transcribing the value or character string of each cell of the transaction database (ie, the transaction database regarding the contents of the transaction in bank A of ordinary deposit) illustrated in FIG. It shows.
The control unit 41 of the web server 4 executes the accounting program to access the database server 5 via the communication interface 47 and writes the data of each record of the transaction database into the corresponding field of each record of the journal database. Processing is performed.
In the example of FIGS. 5 and 6, the control unit 41 performs the writing as follows.

Write the character string of the voucher field 106 of the transaction database into the voucher field 211 of the journal database.
Write the value of the date field 101 of each record of the transaction database into the date field 201 of each record of the journal database.
If a value is written in the deposit field 102 of each record of the transaction database, the value is written in the debit amount field 205 and the credit amount field 209 of the journal database according to double entry bookkeeping, and the voucher field 106 of the transaction database Write the following string into the debit account field 202 and the debit sub-item field 203 of each record in the journal entry database.
-If a value is written in the withdrawal field 103 of each record of the transaction database, the value is written in the debit amount field 205 and the credit amount field 209 of the journal database according to double entry bookkeeping, and the voucher column of the transaction database The 106 strings are written in the credit account field 206 and the credit sub-item field 207 of each record of the journal entry database.
Write the string in the summary field 105 of each record of the transaction database into the summary field 210 of each record of the journal database.

  That is, the accounting program is programmed to debit and credit the values of deposit and withdrawal of the transaction database according to the rules of double entry bookkeeping and transfer the values to the journal database. However, at this point in time, the data of the other account item in each record of the journal entry database is undefined.

The extraction module 403 (an example of the extraction means) has a function of searching the data of the fields of the debit account item or the credit account item in the journal entry database based on a predetermined condition and extracting a corresponding record. . The extraction module 403 also has a function of searching the data of the field of transaction content in the journal database based on a predetermined condition, and extracting the corresponding record.
The duplication module 404 (an example of the duplication means) adds data of the debit account item of any record or the field of the credit account item in the journal entry database to the debit account item of another record or the credit item. It has a function to duplicate in the account field of.

  The extraction module 403 and the duplication module 404 are executed in order for the accountant to perform the journaling process very efficiently based on the journalizing database. As shown in FIG. 6, in the state of being transferred from the transaction database to the journal entry database, the opposite account item is undefined. Therefore, it is necessary for the accountant to determine the offset item and to input each record in the journal entry database. Since the extraction module 403 and the replication module 404 can collectively copy the debit or credit account field strings of a plurality of records at the time of this input, the accountant can count the number of records in the journal entry database Even if the number is very large, data can be input to the account field in a short time.

6 to 9, the function of the extraction module 403 is realized as follows.
As shown in the figures, corresponding filter buttons f1 to f10 are provided in each field of the journal entry database included in the web page. Each filter button is an operation target for a person in charge of accounting to perform an operation of searching data of each corresponding field based on a predetermined condition and extracting a corresponding record.

First, the accounting terminal 3 acquires a web page including the journal database in order for the accountant to perform journal processing based on the journal database.
Specifically, when the control unit 31 of the transaction processing terminal 3 transmits an HTTP request specifying a URL to the web server 4 in accordance with a predetermined operation by the treasurer, the control unit 41 of the web server 4 communicates with the communication interface. The HTML document is sent to the accounting terminal 3 through 46. The HTML document includes a journal database read out by the web server 4 by accessing the database server 5. The web browser of the accounting processing terminal 3 analyzes the HTML document and displays a web page on the display unit 34. The web page to be displayed includes a journalizing database of the format illustrated in FIG. 6, and a process of extracting records of the journalizing database starting from an operation of any of the above-described filter buttons f1 to f10 (hereinafter referred to as “filtering” The web page is configured so that it can be done.

When the filter button f6 corresponding to the credit account item field 206 is operated on the web page of FIG. 6, the filter setting window wf6 is displayed as shown in FIG. The filter setting window wf6 includes an input unit 301, a selection unit 302, and buttons b1 and b2.
The input unit 301 is an area for inputting a desired character string of the accountant as a key for searching the data of the credit account item field 206. It is a search condition that the character string is included in the data of the credit account item field 206.
The selection unit 302 is an area for the accountant to perform a selection operation from the options of the search condition for the data of the credit account item field 206. It is a search condition that the data of the credit account item field 206 satisfy the condition corresponding to the option for which the selection operation has been performed (in the example shown, the option with a check mark).

The options included in the selection unit 302 are, for example, as follows.
"Select all" (meaning all records selected, virtually unfiltered options)
"Blank cell" (an option for searching for a record for which data has not been entered in the credit account field 206; in other words, an option satisfying the condition that the data is "Null")
-Data of each record written in the credit account item field 206 (matching with the character string of the option with a check mark is a search condition: in the example of FIG. 7, only "normal deposit")

For example, when the “blank cell” of the selection unit 302 is selected on the web page of FIG. 7 and the button b1 (“OK”) is operated, the screen G4 of the web page is displayed as shown in FIG. Ru. In the web page of FIG. 8, a record for which data has not been entered is extracted and displayed in the credit account item field 206 out of all the records in the journal entry database.
Furthermore, when the filter button f10 corresponding to the summary field 210 is operated on the web page of FIG. 8, the filter setting window wf10 is displayed as shown in FIG.

  In the filter setting window wf10, the options included in the selection unit 302 are “select all”, “blank cells”, and data of each record written in the summary field 210 (“S. T in the example of FIG. “Tunes for June”, “Interest for closing results”, “RG for June”, etc. The selection unit 302 is configured to be able to view data of all the records by scrolling horizontally and vertically. In the example shown in FIG. 9, "ST" and "RG" mean the names of persons or their initials.

In this example, in order to perform batch processing on transactions corresponding to the same account item, the account manager extracts only records in which the character string “Tutorial fee” is included in the abstract field 210, so filter settings are made. In the window wf10, select an option of data including the character string "tuition fee" from the selection unit 302 (Fig. 9 (a)), or enter the character string "tuition fee" into the input unit 301 (FIG. 9 (b)), the button b1 ("OK") is operated.
The filter setting window may be provided with an operation button "cancel all". The operation button “cancel all” is an operation target for setting all of the options (options with a check mark) selected in the selection unit 302 in the non-selection state (canceling the selection state). Providing this operation button is convenient for the accountant to reselect data.

Next, referring to FIGS. 10 and 11, the function of the copy module 404 is realized as follows.
When the filtering process illustrated in FIG. 9 is executed, only the records in which the character string “tuition fee” is included in the summary field 210 are extracted as illustrated on the web page of the screen G5 in FIG. That is, by the filter processing corresponding to the filter button f6, f10, only the record in which the credit account item has not been input from the journal entry database and the note includes the character string "tuition fee" is extracted. .
Here, as shown in the web page of FIG. 10, the accounting clerk sets data in cells of the credit account item field 206 and the credit assistance subject field 207 of the first record of the journal database (in the example of FIG. A character string “sales amount” and “tuition fee” is input, and an operation of dragging the cell downward so as to expand the frame of the cell (hereinafter referred to as “copy processing” as appropriate) is performed. As a result, as shown on the web page of screen G6 in FIG. 11, the data input to the first record is copied (copied) to the other cell subjected to the drag operation. Therefore, it is possible to copy account item data and the like collectively to a large number of records by a simple operation.

  In addition, a web page is configured so that the accountant can select and operate from options presented by, for example, a pull-down menu etc. without directly inputting a character string in each cell of the first record to be a source of duplication. It may be Also, in general, the tax classification is uniquely determined according to the account item, so that in the journal entry database of FIG. 11, the data of the credit tax classification field 208 is automatically input based on the data of the credit account item field 206. The web page is organized on

The series of filtering and copying processes sequentially exemplified in FIGS. 7 to 11 are processes performed to input data and the like of the credit account item field 206 of the credit, but they are similarly performed in the case of the debit. Can.
Specifically, first, the search conditions for the filter processing corresponding to the filter buttons f6 and f10 are removed (that is, "select all" is selected from the selection unit 302 in the corresponding filter setting window and the button b1 (""OK" to display all the records in the journal entry database again. Next, the screen G7 of FIG. 12 is displayed by selecting “blank cell” in the filter setting window (not shown) displayed by operating the filter button f2 corresponding to the debit account item field 202. In the web page of FIG. 12, among the records of the journal database, the records for which data has not been entered are extracted and displayed in the debit account field 202.
Furthermore, when the filter button f10 corresponding to the summary field 210 is operated on the web page of FIG. 12, the filter setting window wf10 is displayed as shown on the web page of the screen G8 of FIG. In this example, in order to perform batch processing on transactions corresponding to the same account item, the account manager extracts only records in which the character string “transfer fee” is included in the abstract field 210, so filter settings are performed. In the window wf10, an option of data including the character string "transfer fee" is selected from the selection unit 302, and the button b1 ("OK") is operated. Alternatively, the same search result can be obtained by inputting a character string "transfer fee" into the input unit 301 of the filter setting window wf10 and operating the button b1 ("OK").

When the filtering process illustrated in FIG. 13 is executed, only records in which the character string “transfer fee” is included in the summary field 210 are extracted, as shown on the web page of the screen G9 of FIG. That is, by the filter processing corresponding to the filter buttons f2 and f10, only the records in which the debit account item is not input from the journal entry database and the character string "transfer fee" is included in the abstract are extracted. .
Here, as shown in the web page of FIG. 14, the accounting clerk sets data in the cells of the debit account item field 202 and the debit supplementary item field 203 of the first record of the journal database (in the example of FIG. Perform the copy process by entering the payment fee, "transfer fee" (character string). As a result, as shown on the web page of screen G10 of FIG. 15, the data input to the first record is copied to the other cell subjected to the drag operation. Also in this case, as in the case of credit, it is possible to copy account item data etc. in a batch into a large number of records.
In the journal entry database of FIG. 15, the web page is configured such that the data of the debit tax classification field 204 is automatically input based on the data of the debit account item field 202.

  In the web page of FIG. 15, the filter conditions of the above filter processing corresponding to the filter buttons f2 and f10 are removed (that is, "select all" is selected from the selection unit 302 in the corresponding filter setting window and the button b1 (" It is the web page of the screen G11 of FIG. 16 which displayed all the records of the journal entry database again by operating the “OK”). The journal entry database included in the web page of FIG. 16 shows that the data of the opposite account item of many records is written in comparison with the journal entry database of FIG. 6 immediately after the transfer from the transaction database.

Although the example of performing one example of filtering and copying for each of debit and credit has been described above with reference to FIGS. 6 to 16, there are usually a plurality of accounts included in the journal database. Therefore, it is possible to complete the whole of the journalizing process in a short time by executing the plurality of filtering processes and copying processes corresponding to each of the plurality of accounts while changing the search conditions appropriately.
If there is a record in which the other-end account item is not input after the search condition is not finally satisfied, the journalizing process is completed by directly inputting the character string in the cell corresponding to the relevant-end account item. (See the web page of screen G12 in FIG. 17).

Here, the journalizing process by the accountant based on the journal database will be described with reference to the flowchart of FIG. The journalizing process includes the process of filtering for the journalizing database, the process of copying, and the process of direct input to cells.
In FIG. 18, when any cell of the journalizing database is selected (step S50: YES) and an operation input is performed (step S52: YES), the process branches to different processing depending on the content of the operation input. If the operation input is direct input in step S52, the character string directly input is written into the cell selected in step S50 (step S54). If the operation input is designation of a copy destination cell in step S52 (specifically, if dragging is performed so as to widen the frame of the cell selected in step S50 to designate a copy destination cell), step S50 A copy process is performed to copy the data written in the cell selected in the above to the copy destination cell (step S56).

  On the other hand, when cell selection is not performed in step S50 (step S50: NO), it is determined whether or not the filter button corresponding to each field has been operated (step S58). When the operation of the specific filter button is performed (step S58: YES), a predetermined execution request (for example, the button b1 in FIG. 9 (for example, “YES” in step S60) is set. The filtering process is executed in accordance with the operation "OK") (step S62). “A search condition has been set” means that one of the options of the selection unit 302 has been selected in the filter setting window (for example, see FIG. 9A) or that a character string has been input to the input unit 301 (see For example, it means Fig. 9 (b).

Referring back to FIG. 4, the recording module 405 has a function of recording the transaction database and the journal database.
In order to realize the function of the recording module 405, when receiving the transaction database from the transaction information input terminal 2, the control unit 41 of the web server 4 accesses the database server 5 via the communication interface 47, and receives the received transaction database. Record (save). Furthermore, when the control unit 41 of the web server 4 receives the journal entry database from the accounting processing terminal 3, the control unit 41 accesses the database server 5 via the communication interface 47, and records (stores) the received journal entry database.

(4) A series of processes of the accounting system 1 Next, a series of processes of the accounting system 1 of the present embodiment will be described with reference to FIG. FIG. 19 is an example of a sequence chart showing a series of processes of the accounting system 1.
The example of the sequence chart shown in FIG. 19 shows a series of processes in which the person in charge of input enters the transaction database by the closing date of each month, and after the closing date of the month, the treasurer creates the journal database of the current month.

In response to a predetermined operation by the person in charge of input, the transaction information input terminal 2 transmits an HTTP request specifying a URL as an input request to the transaction database to the web server 4 (step S10). In this input request, for example, a transaction database for the current month is designated as a predetermined period.
When the web server 4 receives the input request in step S10, if the input request is the first input request of the current month, the HTML document including the current transaction database for which the data is not written in the cell is traded When the transaction database for the current month is already recorded in the database server 5, the transaction database is read from the database server 5, and the HTML document including the transaction database is sent to the transaction information input terminal 2 (Step S12).
The web browser of the transaction information input terminal 2 analyzes the HTML document and displays a web page (for example, FIG. 5) on the display unit 24. The web page to be displayed includes a transaction database in a data-enterable form, and the person in charge of entry inputs data (value or character string) in cells of the transaction database on the web page (step S16).

  When the person in charge of input ends the input to the transaction database and operates the send button (not shown) on the web page, the transaction information input terminal 2 transmits the transaction database for the current month for which data has been input to the web server 4 (step S18). When the transaction database for the current month is received from the transaction information input terminal 2, the web server 4 causes the database server 5 to reflect the received transaction database for the current month with respect to the transaction database stored in the database server 5. The transaction database stored in is updated (step S20).

The processes in steps S10 to S20 are repeated until the person in charge of input completes the input to the transaction database corresponding to all the vouchers for the current month. When the input to all transaction databases is completed, the transaction information input terminal 2 transmits an input completion notification to the web server 4 by operating the input completion button (not shown) on the web page (step S22). ).
After receiving the input completion notification from the transaction information input terminal 2, the web server 4 writes (posts) the data of each record of the transaction database into the corresponding field of each record of the journal database according to a predetermined rule. Thus, the journal database is created or updated (step S24). In each record of the journal database at this time, only data of either the debit or credit account item is written, and the data of the opposite account item is not written.
Thereafter, the web server 4 transmits an input completion notification to the transaction processing terminal 3 (step S26). When the accounting terminal 3 receives the input completion notification, the accounting clerk can know that execution of the journalizing process for the current month can be started.

  Although not shown in FIG. 19, when the accounting processing terminal 3 receives the input completion notification in step S26, the accounting processing terminal 3 requests the web server 4 to transmit the HTML document including the transaction database, and corrects the acquired transaction database. Alternatively, data may be added. In other words, since the input clerk may make an input mistake, the accountant can correct the data input by the input clerk, or add new data to the transaction database in which the input clerk has already input. It may be configured as follows.

In response to the predetermined operation by the treasurer, the accounting terminal 3 transmits an HTTP request specifying a URL to the web server 4 as a journalizing processing request (step S28). The journalizing process request is made by designating a period (designated period) to be a target of journalizing process in the journalizing database. For example, when performing the journalizing process for only the current month, the journalizing process request is performed with the current month as a designated period.
The web server 4 having received the journalizing process request accesses the database server 5, reads the journalizing database of the designated period (step S30), and transmits the HTML document including the journalizing database of the designated period to the accounting processing terminal 3 ( Step S32). The web browser of the accounting terminal 3 analyzes the received HTML document and displays a web page (journalization processing screen; for example, FIG. 6) on the display unit 34 (step S34).

  The treasurer performs the journalizing process (see the flowchart of FIG. 18) including the above-mentioned filtering process, copying process, and direct input process to the cell on the journalizing database included in the web page (step S36). . That is, the web page is configured to allow data input by operation input by the accountant. As described above, in the journalizing process, data can be copied collectively to a plurality of records having the same summary data or a common summary data format in the journalization database, which is simple. By the operation, it is possible to copy the data of the opposite account item to a large number of records.

  When the accountant finishes the input to the journal entry database and operates the send button (not shown) on the web page, the transaction processing terminal 3 sends the journal database of the designated period for which the data has been entered to the web server 4 (step S38). ). When the journal database is received from the accounting processing terminal 3, the web server 4 is stored in the database server 5 so that the journal database for the current month received is reflected on the journal database stored in the database server 5 The existing journal database is updated (step S40).

The journalizing process is repeated until the accountant completes the journal entry database corresponding to all transaction databases for the current month. When all the journal entries for the current month have been completed, the accounting clerk sends an input completion notice to the web server 4 by operating the input completion button (not shown) on the web page. Step S42).
Upon receiving the input completion notice from the transaction processing terminal 3, the web server 4 transmits the closing notice of the current month's closing to the transaction information input terminal 2 (step S44). When the transaction information input terminal 2 receives the completion notification of the current month's closing, the person in charge of input knows that the journaling for the current month is completed.

As described above, in the accounting system 1 of the present embodiment, the accounting terminal 3 operated by the person in charge of accounting operates on the basis of the contents of the summary of each record corresponding to each transaction of the journalizing database. The records corresponding to the transactions are extracted and summarized in one table, and data of the account item entered for any one of the plurality of transactions is collectively replicated to other transactions of the same type. As a result, it is possible to execute the input of the opposite account items in a very short time for a plurality of transactions of the same type.
By aggregating each of a plurality of types of transactions included in the journal database into one table and collectively inputting them in duplicate, even if the journal database contains records of a large number of transactions, in a short time Data entry for all records, or almost all of the records, is completed, and significant efficiency improvement of the journalizing work is realized.

  As mentioned above, although one Embodiment of the accounting system of this invention was described in detail, the accounting system of this invention is not limited to said embodiment. Further, various modifications and changes can be made to the embodiment described above without departing from the spirit of the present invention.

For example, in the example of the filter processing shown in FIG. 9, FIG. 10 and FIG. 13, FIG. 14, the example of extracting the record including the same character string in the summary field 210 has been shown. It is only necessary that the accountant can extract records having the same account item, and the extraction condition (search condition) therefor may not be a character string already input in the summary field 210. For example, when the account field 210 includes data of a specific display format (display format), if the accountant can recognize that the data corresponds to the same account item, the search condition is set in the filter setting window. be able to.
For example, in the example shown in FIG. 8, if it is assumed that the data of the payment field 210 is only an initial or name such as "ST" or "RG", or an identification number of a specific format, If the person in charge can associate that the initials or name or the identification number of a specific format is a transaction related to “Tuition fee”, the accountant person in the filter setting window wf10 of FIG. It is possible to set a search condition for extracting a record that is

  Although the data of the account item of the first record of the journal entry database is used as a copy source in FIGS. 10 and 14, an example is shown in which the copy destination cell is specified by the drag operation in the direction. The data of the account items of any record may be used as the copy source, and the designation of the copy destination cell may not start from the copy source cell.

  Although the transaction database and the journal database are provided as the spreadsheet in the web page in the embodiment described above as an example provided to the transaction information input terminal 2 or the transaction processing terminal 3, the present invention is not limited thereto. By installing a dedicated application on the transaction information input terminal 2 and the accounting terminal 3 instead of the web browser, processing on the transaction database and the journal database may be performed through the application.

In the embodiment described above, an example of function sharing of the accounting processing terminal 3 and the web server 4 is shown in FIG. 4, but the present invention is not limited to this exemplary function sharing.
The division of functions of the accounting processing terminal and the server as the communication terminal can be changed as appropriate. For example, when a dedicated application is installed in an accounting processing terminal and the functions of the extracting module and the copying module are substantially realized by a server on the network by executing the application (the accounting processing terminal 3 is substantially input In the case of functioning as a means), the server is provided with all the modules.
Alternatively, by executing the above-mentioned application, for example, creation and storage of a journal database for the current month are performed by the accounting processing terminal 3, and the journal database for the current month completed by the closing date of the current month is transmitted to the web server 4. In this case, the accounting processing terminal 3 can include the writing module 402, the extracting module 403, the copying module 404, and the recording module 405.

  In the embodiment described above, although the case where the web server 4 acquires the transaction database from the transaction information input terminal 2 in order to realize the function of the acquisition module 401 is illustrated, it is not limited thereto. The web server 4 may be configured to acquire the transaction database from a terminal other than the transaction information input terminal 2 (for example, the accounting processing terminal 3) or a storage on the network.

In the embodiment described above, it is assumed that the account item when "tuition" is included in the abstract data is "sales amount" and the account item in which the "transfer fee" is included in the abstract data is "paid". Although it is referred to as a fee, these are merely examples. Since the character strings that can be included in the abstract corresponding to the account items are generally determined, it is possible to extract records having the same account items, with the character string included in the abstract data as the search target.
For example, in the case where the account item is "repayment," it is possible to extract a record in which the account item is "repayment" by searching the summary data using the character string "repayment" as a key.
When the account item is "payment premium", a record in which the account item is "payment premium" can be extracted by searching the data of the payment using the character string "insurance" as a key.
If the account item is "receivables", the account item becomes "receivables" by searching the data of the disclosing as a key, for example, a string such as "accrued", "settlement in accounts payable", or "payment on alternative". Records can be extracted.
If the account item is "retirement expenses", the records with account items "retirement expenses" can be searched by searching for texts such as "food and drink", "thank you", and "entertainment" against the data of the explanation. It can be extracted.

Once the journaling database is complete, all transaction debit and credit data will be in a known state. Therefore, it is possible to automatically post and create other books in the book organization (for example, journals, general ledger, subledger, total balance trial account, etc.) and financial statements (balance sheet, profit and loss statement) , By the prior art (e.g., conventional accounting software).
The accounting processing system 1 described above has a function of converting a journal database into a file format (for example, CSV etc.) that can be exported to other accounting software in order to export the completed journal database to other accounting software etc. 3 or may be added to the web server 4.

  DESCRIPTION OF SYMBOLS 1 ... Accounting processing system, 2 ... Transaction information input terminal, 21 ... Control part, 22 ... Memory, 23 ... Operation input part, 24 ... Display part, 25 ... Communication interface, 3 ... Accounting processing terminal, 31 ... Control part, 32 ... memory, 33 ... operation input unit, 34 ... display unit, 35 ... communication interface, 4 ... web server, 41 ... control unit, 42 ... memory, 46, 47 ... communication interface, 5 ... database server, NW ... network, 401 ... Acquisition module, 402 ... Writing module, 403 ... Extraction module, 404 ... Replication module, 405 ... Recording module, G1 to G12 ... Screen, 101 ... Date field, 102 ... Payment field, 103 ... Outgoing field, 104 ... Balance Field 105 105 Description Field 106 Evidence Field 201 Date Field 202 Borrowed Account field field 203 Debit auxiliary item field 204 Debit tax division field 205 Debit amount field 206 Credit account item field 207 Credit auxiliary item field 208 Credit tax division field 209 Credit amount field , 210: summary field, 211: evidence column, f1 to f10: filter button, wf6, wf10: filter setting window, 301: input unit, 302: selection unit, b1, b2: button

Claims (7)

An accounting processing system that includes a communication terminal that executes accounting processing, and a server that can communicate with the communication terminal.
Acquisition means for acquiring a transaction database in which data of each field of date, transaction amount, and transaction content is regarded as one record,
The data of each record of the transaction database, the fields of date account, debit account and amount fields, credit account and amount fields, and transaction content field data are one record of journal database Writing means to write to the corresponding field of each record of
An extraction means for searching the data of the field of transaction contents in the journal database based on a predetermined condition and extracting a corresponding record;
A duplicate means for copying data of either the debit account field of a record or the field of a credit account field in the debit account field of another record or the field of a credit account field in the journal database. ,
An accounting processing system comprising each means of any one of the communication terminal and the server. The accounting system includes a second communication terminal capable of communicating with the server,
The acquisition means acquires the transaction database from the second communication terminal.
An accounting system according to claim 1. The extraction means extracts records for which data has not been entered in the fields of debit account items or credit account items in the journal database.
The accounting processing system described in Claim 1 or 2. The predetermined condition is that the data of the field of transaction content includes a character string input by an operation on the communication terminal.
The accounting system according to any one of claims 1 to 3. The predetermined condition is that the data in the transaction content field matches the data selected by the operation on the communication terminal from among the options consisting of the data written in the transaction content field of each record.
The accounting system according to any one of claims 1 to 3. The acquisition means acquires the transaction database for each type of underlying voucher.
The accounting system according to any one of claims 1 to 5. A program for causing a computer to execute an accounting method,
The accounting method is
Acquiring a transaction database in which data of each field of date, transaction amount, and transaction content is taken as one record;
The data of each record of the transaction database, the fields of date account, debit account and amount fields, credit account and amount fields, and transaction content field data are one record of journal database Writing in the corresponding fields of each record of
Searching the data of the field of transaction contents in the journal database based on a predetermined condition, and extracting a corresponding record;
Copying the data of either the debit account field of the record or the field of the credit account field into the debit account field of the other record or the field of the credit account field in the journal database ,
Have a program.

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