JP6279782B1 - Information processing terminal, information processing method, and program - Google Patents

Abstract

Journal data that can be output from each of all financial accounting systems is to be checked, and efficiency and accuracy at the time of checking are improved. A journal acquisition unit 101 acquires a plurality of journal details data. The first grouping unit 102 groups each of the plurality of journal specification data acquired by the journal acquisition unit into each of a plurality of first journal patterns for each of the plurality of journal specification data composed of the same account item. . The first counting unit 103 sets each of the plurality of first journal patterns as a processing target, the number of one or more journal specification data included in the processing target, and the one or more journal specification data included in the processing target. And the total amount of money specified respectively. [Selection] Figure 3

Description

  The present invention relates to an information processing terminal, an information processing method, and a program.

Conventionally, in the area of accounting audits, internal audits and external audits have been carried out in accordance with predetermined routine procedures in order to identify fraud and mistakes within a company. However, the data to be audited is summary information output from the system, and only a part of the transaction data is extracted as a sample and checked.
On the other hand, the transaction data handled by the corporate system is enormous, and it is not realistic to check all the transaction data of millions and tens of millions one by one, so it is excluded from the sample extraction target. It is difficult to find fraudulent data from the journal details data that has been stored.
In response to this problem, Patent Document 1 proposes a method of creating the actual balance data after converting the acquired journal detail data into a form that can be easily aggregated.

JP 2007-122388 A

However, in the method disclosed in Patent Document 1, journalizing details data created from related system data is input to perform financial accounting and management accounting processing. , Subjects, subsidies, and data categories. For this reason, the versatility as journalizing detail data is low.
That is, according to the method disclosed in Patent Document 1, journalizing detail data depending on the specifications of information processing systems (sales system, purchasing system, salary calculation system, etc.) of each company is generated. Therefore, the versatility is low, and it is necessary to understand the specifications, classify the data, and analyze the data according to the specifications of the information processing systems of each company.

  The present invention has been made in view of such a situation, and it is intended to check all journal entry data that can be output from each of the financial accounting systems, and to check the efficiency and accuracy of the check. It aims at improving.

In order to achieve the above object, an information processing terminal according to an aspect of the present invention is provided.
Journal acquisition means for acquiring a plurality of journal details data;
First journal grouping means for grouping each of a plurality of journal details data acquired by the journal acquisition means into a plurality of first journal patterns for each of the plurality of journal details data configured by the same account item; ,
With each of the plurality of first journal patterns as processing targets, the number of one or more journal specification data included in the processing target and the amount of money specified by the one or more journal specification data included in the processing target A first counting means for counting the total,
Is provided.

Also, an account category classification means for classifying the account used in the journal entry data into a category that is an account of a concept common to the account,
A second journal grouping means for grouping each of the plurality of first journal patterns based on the category into a plurality of second journal patterns with a concept common to the plurality of first journal patterns;
Each of the plurality of second journal patterns is a processing target, and is specified by the number of one or more first journal patterns included in the processing target and the one or more first journal patterns included in the processing target. A second counting means for counting the total amount of money,
Can further be provided.

  Further, the information processing apparatus may further include a check unit that executes a predetermined check process on at least one of the aggregation result by the first aggregation unit and the aggregation result by the second aggregation unit.

  An information processing method and program of one embodiment of the present invention are a processing method and program corresponding to the information processing terminal of one embodiment of the present invention described above.

  According to the present invention, it is possible to check all journal entry data that can be output from all financial accounting systems, and to improve the efficiency and accuracy of checking.

It is a conceptual diagram of an information processing system including the user terminal which concerns on one Embodiment of the information processing terminal of this invention. It is a block diagram which shows the hardware constitutions of the user terminal which comprises the information processing system of FIG. It is a functional block diagram which shows an example of a functional structure of the user terminal of FIG. It is a flowchart explaining the various processes which the user terminal of FIG. 3 performs. It is an image figure which shows the specific example of the journal detail data and 1st journal pattern which the user terminal of FIG. 3 manages. It is an image figure which shows the specific example of the category master and the 2nd journal entry pattern which the user terminal of FIG. 3 manages.

Hereinafter, embodiments of the present invention will be described with reference to the drawings.
FIG. 1 is a conceptual diagram of an information processing system including a user terminal 1 according to an embodiment of an information processing terminal of the present invention.

The information processing system shown in FIG. 1 is configured to include a user terminal 1 operated by a user U and each of n (n is an arbitrary integer value) corporate accounting servers 2-1 to 1-n. Yes.
The user terminal 1 and the corporate accounting servers 2-1 to 2-n are connected to each other via a network N such as the Internet.
Hereinafter, when it is not necessary to distinguish each of the corporate accounting servers 2-1 to 2-n, these are collectively referred to as “corporate accounting server 2”.

The user terminal 1 is an information processing terminal operated by the user U, and is configured by, for example, a personal computer or a smartphone. Note that the number of users in the present invention may be any number as long as they are in a position to check corporate accounting. For example, a certified public accountant, a tax accountant, a person belonging to the accounting department, or the like can be the user U.
The corporate accounting server 2 is a server that manages a plurality of journalizing item data to be processed by the user terminal 1.
The information processing system configured as shown in FIG. 1 performs the following operation (processing), for example.

The company accounting server 2 stores and manages journal entry detail data of the company that manages the company accounting server 2, and transmits the journal entry detail data to the user terminal 1 at a predetermined timing.
The user terminal 1 acquires a plurality of journal details data transmitted from the corporate accounting server 2 and executes various processes described later, thereby grouping and summing up the journal details data.

Here, the “journal description data” refers to data stored as accounting data in terms of monetary amounts in accordance with double-entry bookkeeping rules. For example, suppose an economic transaction in which a supermarket purchases 2 kg of carrots and 10 radishes for a total of 3,000 yen. In this case, the supermarket does not record in units of quantity such as “increased 2 kg of carrots” or “increase of 10 radishes”, but debit account item “product” in bookkeeping accounting and credit account “accounts payable”. It records in the accounting book by the subject and the monetary amount of “3,000 yen”. This one economic transaction becomes one journal entry data.
The journal line data includes at least an individual number for identifying the journal line data (hereinafter referred to as “journal number”), a transaction date (hereinafter referred to as “transaction date”), a debit account, a credit account, The amount corresponding to the debit account item and the amount corresponding to the credit account item are included.

Next, the hardware configuration of the user terminal 1 configuring the information processing system in FIG. 1 will be described.
FIG. 2 is a block diagram illustrating a hardware configuration of the user terminal 1.

  The user terminal 1 includes a CPU (Central Processing Unit) 11, a ROM (Read Only Memory) 12, a RAM (Random Access Memory) 13, a bus 14, an input / output interface 15, an output unit 16, and an input unit 17. A storage unit 18, a communication unit 19, and a drive 20.

The CPU 11 executes various processes according to a program recorded in the ROM 12 or a program loaded from the storage unit 18 to the RAM 13.
The RAM 13 appropriately stores data necessary for the CPU 11 to execute various processes.

  The CPU 11, ROM 12, and RAM 13 are connected to each other via a bus 14. An input / output interface 15 is also connected to the bus 14. An output unit 16, an input unit 17, a storage unit 18, a communication unit 19, and a drive 20 are connected to the input / output interface 15.

The output unit 16 includes a display, a speaker, and the like, and outputs various types of information as images and sounds.
The input unit 17 includes a keyboard, a mouse, and the like, and inputs various information.

The storage unit 18 includes a hard disk, a DRAM (Dynamic Random Access Memory), and the like, and stores various data.
The communication unit 19 communicates with other devices (corporate accounting servers 2-1 to 2-n in the example of FIG. 1) via the network N including the Internet.

A removable medium 30 made of a magnetic disk, an optical disk, a magneto-optical disk, a semiconductor memory, or the like is appropriately attached to the drive 20. The program read from the removable medium 30 by the drive 20 is installed in the storage unit 18 as necessary.
The removable medium 30 can also store various data stored in the storage unit 18 in the same manner as the storage unit 18.

  Although not shown, the corporate accounting server 2 in the information processing system of FIG. 1 also has the hardware configuration shown in FIG.

Next, details of various processes executed by the user terminal 1 of FIG. 2 will be described.
FIG. 3 is a functional block diagram illustrating an example of a functional configuration of the user terminal 1 of FIG.

In the CPU 11 of the user terminal 1, the journal acquisition unit 101, the first grouping unit 102, the first totaling unit 103, the category classification unit 104, the second grouping unit 105, the second totaling unit 106, and the check unit 107 functions.
In one area of the storage unit 18, a journal DB 401, a first journal pattern DB 402, a category DB 403, and a second journal pattern DB 404 are provided.

The journal acquisition unit 101 acquires a plurality of journal details data transmitted from the corporate accounting server 2. The method for acquiring a plurality of journal details data by the journal acquisition unit 101 is not particularly limited. It may be acquired via the network N as in the present embodiment, or may be acquired via the removable medium 30 in which the journal detail data output from the corporate accounting server 2 is stored, for example. For example, it may be acquired using an external storage medium such as a USB flash memory.
The journal acquisition unit 101 stores and manages the acquired plurality of journal details data in the journal DB 401. A specific example of a plurality of journal details data managed in the journal DB 401 will be described later with reference to FIG.

The first grouping unit 102 converts each of the plurality of journal details data acquired by the journal acquisition unit 101 into a plurality of journal patterns (hereinafter referred to as “first journal pattern” for each of the plurality of journal details data composed of the same account item. ”).).
Specifically, for example, the transaction date is “January 1, 2016”, the journal number is “1001”, the debit account item is “Accounts receivable”, and the credit account item is “Sales”. When there is journal entry data and journal entry data with a transaction date of “August 1, 2016”, a journal number of “1008”, a debit account of “Accounts receivable”, and a credit account of “Sales” Is assumed. In this case, each journal line data is composed of the same account with a debit account of “Accounts receivable” and a credit account of “Sales”, so the debit account is “Accounts receivable” and the credit account is “Sales”. Are grouped into the first journal pattern.
Further, for example, among a plurality of journal details data, the transaction date is “April 1, 2016”, the journal number is “1004”, the debit account item is “Purchase”, and the credit account item is “Accounts payable”. Journal entry data, journal entry with transaction date "September 1, 2016", journal number "1009", debit account items "Purchase" and "Import items", and credit account item "Accounts payable" Assume that detailed data exists. In this case, each journal line data includes the same account, “Purchase” in the debit account, and “Sales” in the credit account, but in the debit account of the journal line data with the journal number “1009”. Includes an account item "import miscellaneous charges" in addition to "purchase". On the other hand, the debit account item of the journal entry data whose journal number is “1004” does not include the account item “import various accounts”. For this reason, the journal detail data having the journal number “1004” and the journal detail data having the journal number “1009” cannot be said to be composed of the same account item, and therefore different first journal patterns. Will be grouped respectively.

The first tabulation unit 103 treats each of a plurality of first journal patterns, which are composed of one or more journal detail data grouped by the first grouping unit 102, as one processing target, and includes one or more journals included in the processing target. The number of detail data and the sum of the amounts respectively specified by the one or more journal detail data included in the processing target are totalized.
Specifically, for example, when there is a first journal pattern in which the debit account item is “Accounts receivable” and the credit account item is “Sales”, the number of journal line item data and the total amount constituting the first journal pattern are Aggregated.
The first tabulation unit 103 assigns a different individual number (for example, “first journal pattern number” in FIG. 5B described later) for each first journal pattern, and stores it in the first journal pattern DB 402 together with the tabulation result. to manage.
In this way, each of a plurality of journal details data is grouped and aggregated into a plurality of first journal patterns, for example, one year's journal details data (millions) of overseas subsidiaries can be obtained in thousands of patterns. It is also possible to compress the first journal pattern.
In other words, if a large amount of journal detail data is compressed, it is possible to focus on risk items, so even if illegal data detection work that checks all journal detail data is performed, it is an early stage. This makes it possible to narrow down illegal data.

Further, by grouping each of the plurality of journal details data into each of the plurality of first journal patterns for each of the plurality of journal details data having the same account item structure, the following effects are obtained.
For example, if the number of journal entry details data is aggregated for each first journal entry pattern, it is easy to grasp the distinction between normal processing with a large number of cases and non-normal processing with a small number of cases, making it easy to perform temporary processing. Can be extracted. That is, by regularly analyzing the first journal pattern, it is possible to homogenize the journal process, and it is possible to extract a temporary process. Also, efficient monitoring can be realized by individually extracting only non-homogenized processes as “risks” in the journalizing process. Specifically, for example, abnormal journalizing processing that is not performed in normal journalizing processing, such as “Cost of sales” for the debit account and “Accounts receivable” for the credit account, is clearly defined. May be automatically detected.

  Further, for example, as in the first journal pattern having the journal number “1009” described above, the journal detail data composed of a plurality of account items are grouped as the first journal pattern in a so-called compound journal state. Can do. For this reason, it is possible to easily grasp the contents of the transaction even if only the journal detail data is viewed. In other words, if it is not possible to group as a single pattern in the state of compound journals, a plurality of account items are “groups” (that is, if there are a plurality of counter account items, these are grouped into one account item in a pseudo manner. For that purpose). In this case, it is difficult to grasp the actual state of the individual journals that make up the various mouths. For example, there are cases in which the general ledger is used for detailed analysis of account items for auditing purposes, but it is extremely difficult to grasp the outline if various accounts are frequently used in the general ledger. It becomes.

Further, for example, the progress degree when grouping the journal detail data into the first journal pattern can be a barometer for measuring the level of IT control of the company. In other words, the higher the degree of progress when grouping the journal detail data into the first journal pattern, the higher the IT control level in the company's internal management. This is a solution to the problem that there has been no clear barometer for improving the level of corporate IT control. For example, the number of first journal patterns of companies that directly input journals using manpower is extremely large. Compared to this, the number of the first journal pattern of the company where accounting system control is widespread is small, and the share of the first journal pattern that is the highest in the total number of journal entry data of the company is high. Become. Specifically, companies with a high IT control level in which the ratio of the total number of journal entry details data grouped in each of the first journal entry patterns in the top 100 is over 90% of all journal entry details data for the enterprise. If there are, there are companies that mainly input manually by manpower, with the ratio being around 30%.
A specific example of the first journal pattern managed by the first journal pattern DB 402 will be described later with reference to FIG.

The category classification unit 104 classifies each account item used in the acquired journal entry data into a category that is an account item of a common concept of the account item. This makes it possible to abstract miscellaneous journal details data of any company into a simple pattern that does not depend on a corporation.
That is, the journal item data may use account items that are uniquely defined for each company. That is, since the definition of the account item of the journal entry details data depends on the type of accounting system and the internal rules of the company using the accounting system, for example, “Product A”, “Cash (for X company)” A specific account may be used. In addition, in the journal details data stored in overseas accounting systems such as overseas subsidiaries, the language is not uniform, and it may be difficult to group them as the same pattern at a glance at the journal details data level. .
For this reason, the category classification unit 104 abstracts the account items with a granularity on the assumption that the check is performed in order to execute a common check on the journal detail data of all companies. Specifically, the category classification unit 104 selects each of the account items used in the acquired plurality of journal entry details data from among a plurality of categories stored in the category master stored in the category DB 403 in advance. Classify into one of the categories.
For example, among the account items used in the acquired journal entry data, “cash”, “cash (for company X)”, “CASH”, “cash deposit”, “deposit”, “CASH ABC corp.” Six types of account items may be used. In this case, the category classification unit 104 can classify all of these six types of account items into account items (categories) having a common concept of “cash deposits”. Thereby, six types of account items with different words can be abstracted into common account items.
Further, the category classification unit 104 can change the granularity of abstraction when the account items are classified into any category and abstracted. Thereby, the category classification matched with the viewpoint of the check becomes possible, so that the user terminal 1 can execute the check efficiently.
Note that the classification method by the category classification unit 104 is not particularly limited. As in this embodiment, classification is performed by using a classification method corresponding to one of a plurality of categories stored in the category master, a classification method using a similar language search engine, classification by machine learning, or the like. Any classification method such as a method can be employed.
A specific example of categories stored in the category master of the category DB 403 will be described later with reference to FIG.

The second grouping unit 105 is based on the result of classification by the category classification unit 104, and each of the plurality of first journal patterns stored in the first journal pattern DB 402 is a concept common to the plurality of first journal patterns. Grouping into each of a plurality of second journal patterns.
Specifically, in the above example, six types of account items “cash”, “cash (for company X)”, “CASH”, “cash deposit”, “deposit”, “CASH ABC corp.” A case is assumed where all are classified into the category of “cash deposits” by the unit 104. In this case, the debit account items of a plurality of first journal patterns having a common credit account item are “cash”, “cash (for company X)”, “CASH”, “cash deposit”, “deposit”, “CASH” "ABC corp." Is grouped in the same second journal entry pattern with the debit account item "cash deposit". Similarly, the credit account items of a plurality of first journal patterns having a common debit account item are “cash”, “cash (for company X)”, “CASH”, “cash deposit”, “deposit”, “CASH” "ABC corp." Is grouped into the same second journal entry pattern with the credit account item "cash deposit".
As described above, by classifying a plurality of types of account items used in the journal entry data into categories that are account items of a common concept, the number of first journal patterns can be compressed.
Thus, for example, after grouping journal entry data (millions) of overseas subsidiaries for a year into several thousand first journal patterns, this is further grouped into a second journal pattern with a common concept. It is also possible to compress to several tens of patterns.

The second totaling unit 106 sets each of a plurality of second journal patterns as processing targets, the number of cases specified by one or more first journal patterns included in the processing targets, and the one or more included in the processing targets. And the sum of the amounts specified by the first journal entry pattern.
Specifically, in the above-described example, the second journal pattern in which the debit account item is “cash deposit” and the credit account item is “Accounts receivable” is the processing target, and one or more first journal pattern included in the processing target is used. The number of cases specified and the total amount are totaled. It is also possible to add up the total number of cases identified by the journal detail data constituting one or more first journal patterns included in the processing target.
The second totaling unit 106 assigns a different individual number for each second journal pattern (for example, “second journal pattern number” in FIG. 6B described later), and stores it in the second journal pattern DB 404 together with the total result. to manage. A specific example of the second journal pattern managed by the second journal pattern DB 404 will be described later with reference to FIG.

  In this way, a large amount of journal detail data can be more efficiently compressed by aggregating the results of grouping each of a plurality of first journal patterns that have one or more journal detail data as components, and further using the second journal pattern. can do. Thereby, since the risk item can be focused, the check unit 107 described later can execute a finite number of error check routines. That is, it is possible to narrow down illegal data at an early stage even if all journal entry details are subject to check.

The check unit 107 performs various check processes for detecting illegal data on at least one of the aggregation result by the first aggregation unit 103 and the aggregation result by the second aggregation unit 106. For example, a check process for detecting fraudulent data is executed from the aggregate value of the second journal pattern relating to accounts payable, accounts receivable, depreciation expenses, expense recording, intangible fixed assets, and the like.
The check unit 107 can break down the second journal pattern into one or more first journal patterns during the check process, and can further break down the first journal pattern into one or more journal details data. it can. Thereby, it is possible to efficiently detect an abnormal value by correlation analysis, detect a deviation between a transition with time and a predicted value in the future, and compare with an industry / industry average value.
For this reason, it is possible to perform a risk check in accordance with the actual state of business transactions and the actual state of accounting procedures. Specifically, for example, the analysis of the accounts receivable collection site can be performed efficiently.
In addition, it is possible to improve the reliability of accounting procedures by breaking down into individual journal entry data with high specificity and confirming the original system that created the journal entry data stored in the broken down journal DB 401 and the input status. It can also be verified.

Such a method of checking the aggregation result of the second journal pattern grouped by a common account item (category) excluding the company-specific account as much as possible can be applied to any company, automatically and continuously. Can also be checked.
The plurality of journal entry data acquired by the user terminal 1 is basis information for creating a corporate financial statement, and can be output from all financial accounting systems. Can do. That is, since the user terminal 1 executes all processes based on highly versatile journal entry data, it executes all processes without being affected by the specifications of the corporate accounting server 2 that transmits a plurality of journal entry data. can do.
In other words, the user terminal 1 can acquire journal entry data output from information processing systems having different specifications for each company and execute all processes. For example, even for a plurality of journal details data created at an overseas subsidiary, the user terminal 1 installed at a parent company in Japan can acquire it and efficiently check the contents.
In addition, since the journal entry data can be obtained by a standard data output function possessed by many accounting systems in companies, the information processing system including the user terminal 1 is a high standard for all companies. It can also be widely used as an audit system.

Next, the flow of various processes performed by the user terminal 1 will be described.
FIG. 4 is a flowchart for explaining various processes performed by the user terminal 1.

First, a series of processes (hereinafter referred to as “first tabulation process”) from when the user terminal 1 acquires a plurality of journal detail data until the number and amount of journal detail data are tabulated for each first journal pattern. explain.
FIG. 4A is a flowchart for describing the first tabulation process executed by the user terminal 1.

In step S <b> 1, the journal acquisition unit 101 acquires a plurality of journal details data transmitted from the corporate accounting server 2.
In step S2, the first grouping unit 102 groups each of the plurality of journal detail data acquired in step S1 into each of a plurality of first journal patterns.
In step S3, the first tabulation unit 103 sets each of the plurality of first journal patterns as processing targets, the number of one or more journal specification data included in the processing target, and the one or more journals included in the processing target. The sum of the amounts specified in the journal entry data is totaled. Thus, the process ends.
Thus, the efficiency and accuracy of the check can be improved by grouping a large amount of journal detail data into similar journal patterns (first journal patterns) and then tabulating them.

Next, after the user terminal 1 classifies each of the account items used by each of the users U into a plurality of categories, the number of first journal patterns and the amount of money are counted for each second journal pattern. A series of processes (hereinafter referred to as “second tabulation process”) will be described.
FIG. 4B is a flowchart for explaining the second tabulation process executed by the user terminal 1.

In step S11, the category classification unit 104 classifies each of the account items used in the journal entry details data acquired in step S1 of the first tabulation process of FIG. 4A into a plurality of categories.
In step S12, the second grouping unit 105 converts each of the plurality of first journal patterns stored in the first journal pattern DB 402 to a plurality of categories based on the plurality of categories generated as a result of the category classification in step S11. This is a concept common to the first journal pattern, and is grouped into a plurality of second journal patterns.
In step S <b> 13, the second tabulation unit 106 treats each of the plurality of second journal patterns as the processing target, the number of one or more first journal patterns included in the processing target, and the one or more included in the processing target. And the sum of the amounts specified by the first journal entry pattern. Thus, the process ends.
In this way, the efficiency and accuracy of the check can be further improved by grouping the plurality of first journal patterns into a common journal pattern (second journal pattern).

Next, specific examples of various data managed by the user terminal 1 will be described with reference to FIGS. 5 and 6.
FIG. 5 is an image diagram illustrating a specific example of the journal detail data acquired and managed by the user terminal 1 and the first journal pattern.

FIG. 5A is an image diagram showing a specific example of the journal detail data stored and managed in the journal DB 401 of the user terminal 1.
As shown in FIG. 5A, the journal entry DB 401 stores a plurality of journal details data acquired by the journal acquisition unit. The journal DB 401 illustrated in FIG. 5A includes “transaction date”, “journal number”, “debit account item”, “credit account item”, “amount (thousand yen)”, and “data input person”. Each data corresponding to each item is stored for each journal detail data. That is, the journal detail data is composed of a combination of data corresponding to each of these items.
Specifically, in the journal entry DB 401 illustrated in FIG. 5A, the transaction date is “January 1, 2016”, the journal number is “1001”, the debit account item is “Accounts receivable”, and the credit account item is “ "Sales", debit account and credit account corresponding to "1,000" thousand yen journal entry data with "A", transaction date "February 1, 2016", journal number Journal entry details with "1002" for the debit account, "expense" for the debit account, "cash deposit" for the credit account, "110" thousand yen corresponding to the debit and credit account items, and "C" for the input The data and the transaction date is “March 1, 2016”, the journal number is “1003”, the debit account is “expense”, the credit account is “payable”, and the amounts corresponding to the debit account and credit account are Journal entry data with "120" thousand yen and input person "C" The transaction date is “April 1, 2016”, the journal number is “1004”, the debit account is “Purchase”, the credit account is “Accounts payable”, and the amounts corresponding to the debit account and credit account are “130” thousand yen, journal entry data with input person “B”, transaction date “May 1, 2016”, journal number “1005”, debit account “salary”, credit account “Accounts payable” and “Deposits”, the amount corresponding to the debit account is “155” thousand yen (not shown), the amount corresponding to the credit account “Accounts payable” is “140” thousand yen, the credit account “Deposits” ”Is entered and the entry detail data is“ 15 ”thousand yen and the input person is“ C ”.
Another example of the journal detail data stored and managed in the journal DB 401 is as shown in FIG.

  Here, as illustrated in FIG. 5A, provision of the “input person” item in the journal entry detail data item makes it possible to extract a temporary process. Specifically, for example, for the journal entry data whose journal numbers are “1001”, “1008”, “1010”, “1013”, “1015”, the debit account item is “Receivable” and the credit account item is “Sales”. However, only the journal entry detail data “1015” is “D” and is different for the input person. For this reason, after grouping into the first journal pattern, the journal detail data “1015” can be extracted as a temporary process from the grouped journal detail data and confirmed individually.

FIG. 5B is an image diagram showing a specific example of the first journal pattern stored and managed in the first journal pattern DB 402 of the user terminal 1.
As shown in FIG. 5B, the first journal pattern DB 402 stores a plurality of first journal patterns. In the first journal pattern DB 402 illustrated in FIG. 5B, the “first journal pattern number”, “debit account item”, “credit account item”, “amount (thousand yen)”, and “number of journal item data items” The data corresponding to each of the items "is stored for each first journal pattern. That is, the first journal entry pattern is configured by a combination of data corresponding to each of these items.
Specifically, in the first journal pattern DB 402 illustrated in FIG. 5B, the first journal pattern number is “101”, the debit account item is “Accounts receivable”, the credit account item is “Sales”, and the debit account item. And the amount corresponding to the credit account item is “3,230” thousand yen, the journal entry data number is “5”, the first journal entry pattern number is “102”, and the debit account item is “ The first journal entry pattern with the amount of “940” thousand yen and the number of journal entry data items “3”, and the first journal entry, “On”, the credit account item is “Accounts payable”, the debit account item and the credit account item are “940” thousand yen The pattern number is “103”, the debit account is “Purchase” and “Import Accounts”, the credit account is “Accounts payable”, the amount corresponding to the debit account “Purchase” is “450” thousand yen and debit The amount corresponding to the account item "import miscellaneous charges" is "50" The first journal pattern with the amount corresponding to the yen and credit account item “500” thousand yen (not shown), the journal entry data count “1”, the first journal pattern number “104”, and the debit account item Is “Cost”, Credit account is “Cash deposit”, Debit account and credit account are “110” Thousand Yen, and journal entry data number is “1”, 1 The journal pattern number is “105”, the debit account is “expense”, the credit account is “payable”, the amount corresponding to the debit account and the credit account is “120” thousand yen, and the number of journal entry data is “1” The first journal entry pattern is stored.
Another example of the first journal pattern stored and managed in the first journal pattern DB 402 is as shown in FIG.

  Here, as illustrated in FIG. 5B, the journal entry data grouped in the first journal pattern is arranged from the top in descending order and grouped in the first journal pattern ranked higher. You may display the ratio with respect to the whole number of journal details data. Thereby, it is possible to compare the degree of progress when grouping the journal detail data into the first journal pattern. That is, the numerical value of the ratio can be used as a barometer for measuring the level of IT control of a company. For example, in the example of FIG. 5B, the total number of journal detail data grouped in the first journal pattern ranked in the top three patterns is 4,670, and the total journal detail data count ( This accounts for about 73% of 6,422 cases).

  FIG. 6 is an image diagram showing a specific example of the categories managed by the user terminal 1 and the second journal entry pattern.

FIG. 6A is an image diagram showing a specific example of a category master stored and managed in the category DB 403 of the user terminal 1.
As shown in FIG. 6A, the category master of the category DB 403 stores account items as a common concept in order to abstract the account items used in the journal entry details data and facilitate risk checking. Yes.
Specifically, account items such as “Accounts receivable”, “Purchase”, “Import miscellaneous accounts”, “Expenses”, “Salary”, “Cash”, “Accounts payable” and “Cash deposit” are stored as categories. .
For example, when six types of account items such as “cash”, “cash (for company X)”, “CASH”, “cash deposit”, “deposit”, and “CASH ABC corp.” Are used in the journal entry data Are classified into “cash deposits” which are account items of a common concept by the category classification unit 104.
Note that, as described above, the category classification unit 104 can change the granularity of abstraction by classification. For this reason, for example, among the above six types of account items, only three types of account items “cash”, “cash (for company X)”, and “CASH” are classified into a category of “cash” as a common concept account item. You can also
Another example of the first journal pattern stored and managed in the first journal pattern DB 402 is as shown in FIG.

FIG. 6B is an image diagram showing a specific example of the second journal pattern stored and managed in the second journal pattern DB 404 of the user terminal 1.
As shown in FIG. 6B, the second journal pattern DB 404 stores a plurality of second journal patterns. The second journal pattern DB 404 illustrated in FIG. 6B includes “second journal pattern number”, “debit account item”, “credit account item”, “amount (thousand yen)”, and “first journal pattern”. Each piece of data corresponding to the item “number of items” is stored for each second journal pattern. That is, the second journal pattern is composed of a combination of data corresponding to each of these items.
Specifically, in the second journal pattern DB 404 illustrated in FIG. 6B, the second journal pattern number is “201”, the debit account item is “cash deposit”, the credit account item is “Accounts receivable”, and the debit account. The amount corresponding to the item and the credit account item is “99,999” thousand yen, the second journal pattern number is “234”, the second journal pattern number is “202”, and the debit account item is “Expense”, credit account item “cash deposit”, debit account item and credit account item “7,895” thousand yen, first journal pattern number “125” second journal pattern and The second journal pattern number is “203”, the debit account is “accrued”, the credit account is “cash deposit”, the amount corresponding to the debit account and the credit account is “854” thousand yen, the first journal pattern Number of cases is “25” Second journal patterns are stored at.

For example, the debit account item of the first journal entry pattern is one of six types of “cash”, “cash (for company X)”, “CASH”, “cash deposit”, “deposit”, “CASH ABC corp.” If the credit account item is “Accounts receivable”, the first journal pattern DB 402 is grouped and stored as different journal patterns. At this time, if the above six types of debit account items are classified into the category “cash deposit” by the category classification unit 104, the debit account item “cash deposit” and the credit account item “ Grouped into a second journal entry pattern "Receivable". That is, in the example of the second journal pattern DB 404 shown in FIG. 6B, all of the six types of first journal patterns are grouped into the second journal pattern having the second journal pattern number “201”. Become.
Further, the second journal pattern whose second journal pattern number is “201” includes a record of collecting funds by various business partners and due dates. For this reason, the check unit 107 can also execute a check for collecting funds by breaking down the second journal pattern whose second journal pattern number is “201”.
In this way, the user terminal 1 efficiently manages the obtained journal entry detail data by grouping it in two stages. Thereby, it is possible to improve the efficiency and accuracy of the check while making all the journal entry details data that can be output from each of all the financial accounting systems a check target.

  Although one embodiment of the present invention has been described above, the present invention is not limited to the above-described embodiment, and modifications, improvements, and the like within the scope that can achieve the object of the present invention are included in the present invention. It is.

  For example, the hardware configuration shown in FIG. 2 is merely an example for achieving the object of the present invention, and is not particularly limited.

  Further, the functional block diagram shown in FIG. 3 is merely an example, and is not particularly limited. That is, it is sufficient that the information processing terminal has a function capable of executing the above-described series of processing as a whole, and what functional block is used to realize this function is not particularly limited to the example of FIG. .

Further, the location of the functional block is not limited to that shown in FIG.
In addition, one functional block may be constituted by hardware alone, software alone, or a combination thereof.

When the processing of each functional block is executed by software, a program constituting the software is installed on a computer or the like from a network or a recording medium.
The computer may be a computer incorporated in dedicated hardware. The computer may be a computer capable of executing various functions by installing various programs, for example, a general-purpose smartphone or personal computer other than a server.

  A recording medium including such a program is not only constituted by a removable medium distributed separately from the apparatus main body in order to provide the program to each user, but also provided to each user in a state of being incorporated in the apparatus main body in advance. It is composed of a provided recording medium or the like.

  In the present specification, the steps for describing the program recorded on the recording medium are not limited to the processing performed in time series according to the order, but may be performed in parallel or individually even if not necessarily performed in time series. The process to be executed is also included.

  Further, in the present specification, the term “system” means an overall apparatus composed of a plurality of devices, a plurality of means, and the like.

  Further, the items provided in each of the journal DB 401, the first journal pattern DB 402, the category DB 403, and the second journal pattern DB 404 in the above-described embodiment are examples, and are limited to the items shown in FIGS. Absent. It is possible to employ items to which all data that can make up the journal entry data belong.

In summary, an information processing terminal to which the present invention is applied only needs to have the following configuration, and can take various embodiments.
That is, an information processing terminal to which the present invention is applied is
Journal acquisition means (for example, journal acquisition unit 101 in FIG. 3) for acquiring a plurality of journal details data;
First journal grouping means for grouping each of the plurality of journal details data acquired by the journal acquisition means into each of a plurality of first journal patterns for each of the plurality of journal detail data composed of the same account item. For example, the first grouping unit 102) of FIG.
With each of the plurality of first journal patterns as processing targets, the number of one or more journal specification data included in the processing target and the amount of money specified by the one or more journal specification data included in the processing target A first totaling unit (for example, the first totaling unit 103 in FIG. 3) for totaling the total,
Is provided.
This makes it possible to check all the journal entry details data that can be output from all the financial accounting systems, and to contribute to the improvement of efficiency and accuracy at the time of checking.

Further, an account item category classifying unit (for example, the category classification unit 104 in FIG. 3) that classifies the account item used in the journal entry data into a category that is an account item having a concept common to the account item;
Based on the category, second journal grouping means for grouping each of the plurality of first journal patterns into a plurality of second journal patterns with a concept common to the plurality of first journal patterns (for example, FIG. 3). The second grouping unit 105),
Each of the plurality of second journal patterns is a processing target, and is specified by the number of one or more first journal patterns included in the processing target and the one or more first journal patterns included in the processing target. A second totaling unit (for example, the second totaling unit 106 in FIG. 3) that totals the total amount of money;
Can further be provided.
Thereby, it is possible to make all of the journal entry details data that can be output from each of the financial accounting systems to be checked, and to further contribute to improvement in efficiency and accuracy at the time of checking.

Further, the information processing apparatus may further include a check unit that executes a predetermined check process on at least one of the aggregation result by the first aggregation unit and the aggregation result by the second aggregation unit.
As a result, it is possible to efficiently check illegal data for all journal details that can be output from all financial accounting systems.

DESCRIPTION OF SYMBOLS 1 ... User terminal 2,2-1, 2-n ... Corporate accounting server 11 ... CPU
12 ... ROM
13 ... RAM
14 ... Bus 15 ... I / O interface 16 ... Output unit 17 ... Input unit 18 ... Storage unit 19 ... Communication unit 20 ... Drive 30 ... Removable media 101 ... Journal acquisition unit 102 ... first grouping unit 103 ... first tabulation unit 104 ... category classification unit 105 ... second grouping unit 106 ... second tabulation unit 107 ... check unit N ... Network U ... User

Claims (5)

Journal acquisition means for acquiring a plurality of journal entry data, which are data of a company's economic transactions, journalized according to the double entry bookkeeping rules;
First journal grouping means for grouping each of the plurality of journal detail data acquired by the journal acquisition means into each of a plurality of first journal patterns for each of the plurality of journal detail data composed of the same account item. When,
With each of the plurality of first journal patterns as processing targets, the number of one or more journal specification data included in the processing target and the amount of money specified by the one or more journal specification data included in the processing target A first counting means for counting the total,
An account category classification means for classifying the account used in the journal entry data into a category which is an account of a concept common to the account;
A second journal grouping means for grouping each of the plurality of first journal patterns based on the category into a plurality of second journal patterns with a concept common to the plurality of first journal patterns;
Each of the plurality of second journal patterns is a processing target, and is specified by the number of one or more first journal patterns included in the processing target and the one or more first journal patterns included in the processing target. A second counting means for counting the total amount of money,
Equipped with a,
The account category classification means further includes:
Changing the granularity of abstraction when classifying and abstracting the account used in the journal entry data into categories that are account items of the same concept as the account,
Information processing terminal. The first counting means further includes:
Aggregating the ratio of the total number of journal entry data items for each of the plurality of first journal patterns,
The information processing terminal according to claim 1. A check unit for executing a predetermined check process on at least one of the total result by the first total unit and the total result by the second total unit;
The information processing terminal according to claim 1 or 2 . An information processing method executed by an information processing terminal,
A journal acquisition step for acquiring a plurality of journal line data, which are data of a company's economic transactions, journalized according to the double entry bookkeeping rules;
First journal grouping step of grouping each of the plurality of journal detail data acquired in the journal acquisition step into each of a plurality of first journal patterns for each of the plurality of journal detail data composed of the same account item. When,
With each of the plurality of first journal patterns as processing targets, the number of one or more journal specification data included in the processing target and the amount of money specified by the one or more journal specification data included in the processing target A first counting step for totaling the total,
An account category classification step for classifying the account used in the journal entry data into a category that is an account of a concept common to the account;
A second journal grouping step of grouping each of the plurality of first journal patterns based on the category into a plurality of second journal patterns with a concept common to the plurality of first journal patterns;
Each of the plurality of second journal patterns is a processing target, and is specified by the number of one or more first journal patterns included in the processing target and the one or more first journal patterns included in the processing target. A second counting step for counting the total amount of money,
Only including,
In the account category classification step,
Changing the granularity of abstraction when classifying and abstracting the account used in the journal entry data into categories that are account items of the same concept as the account,
Information processing method. To the computer that controls the information processing terminal,
A journal acquisition step for acquiring a plurality of journal line data, which are data of a company's economic transactions, journalized according to the double entry bookkeeping rules;
First journal grouping step of grouping each of the plurality of journal detail data acquired in the journal acquisition step into each of a plurality of first journal patterns for each of the plurality of journal detail data composed of the same account item. When,
With each of the plurality of first journal patterns as processing targets, the number of one or more journal specification data included in the processing target and the amount of money specified by the one or more journal specification data included in the processing target A first counting step for totaling the total,
An account category classification step for classifying the account used in the journal entry data into a category that is an account of a concept common to the account;
A second journal grouping step of grouping each of the plurality of first journal patterns based on the category into a plurality of second journal patterns with a concept common to the plurality of first journal patterns;
Each of the plurality of second journal patterns is a processing target, and is specified by the number of one or more first journal patterns included in the processing target and the one or more first journal patterns included in the processing target. A second counting step for counting the total amount of money,
Only including,
In the account category classification step,
Changing the granularity of abstraction when classifying and abstracting the account used in the journal entry data into categories that are account items of the same concept as the account,
A program that executes control processing.

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