JP6719063B2 - Accounting input system, terminal device, server device, method and program - Google Patents

Description

The present invention relates to an accounting input system, a terminal device, a server device, a method, and a program, and in particular, an accounting voucher received from an adviser by an accounting firm as a source of accounting processing and contract documents as a basis for accounting processing. The present invention relates to technology that comprehensively supports accounting input work performed by accounting firms based on related materials.

Conventionally, accounting firms actually visit customers and perform journal processing, accounting processing, and accounting audits based on actual voucher documents (receipts, slips, etc.). CPA firms and tax accountant firms (referred to simply as “accounting firms” in this application) receive data from various sources, which is the basis of accounting processing, and primitive vouchers, and receive accounting from the consultant. It is processing. In this case, the basic material submitted by the adviser to the accounting firm is often a paper or electronic medium. If the basic material received from the adviser is an electronic medium, it is taken as it is, and if it is a paper medium, it is converted into electronic data with a scanner or the like, and the document is managed for each adviser. At the accounting office, the journal entry is entered using accounting software while looking at the primitive certificate (receipt, receipt, handwritten slip, credit card usage statement, copy of passbook, etc.), which is the paper medium received from the adviser. Accounting input is often a bookkeeping service, and accounting firms often request external input operations.

JP, 2014-191762, A JP, 2004-133569, A JP, 9-274628, A

Techniques for document management and accounting input already exist, and a combination of these techniques enables a PC to perform a certain level of work.

However, the management of related documents such as the original document of the accounting process and the contract documents, which is the basis for the accounting process, is related to the accounting file in order to input the accounting while referring to the original document, and the related documents are It is associated with company information of the adviser and is managed separately for use in accounting audit.

Since the accounting office performs the accounting process based on the primitive voucher received from the adviser, it is possible to read the transaction information from the primitive voucher and input the journal. When using the accounting system as disclosed in Patent Document 1, journals can be journaled while viewing the imaged primitive voucher, and the journal data and the image data of the primitive voucher can be linked and managed, so the relationship between the journal entry and the primitive voucher Can be grasped.

When using the accounting system as in Patent Document 1, it is possible to create journal data and manage and grasp the relationship between the journal data and the primitive voucher, but it is the accounting to identify the transaction that is the basis for the primitive voucher to occur. It's difficult in the office.

For example, it is possible to create a journal from a receipt for payment related to an automobile lease and manage the journal data and the receipt imaged in an associated manner, but when the lease contract that is the basis for the receipt is signed It is not possible for the accounting firm to confirm whether the contract is based on the contract, or if there are multiple lease contracts, which contract the contract is based on.

For this reason, accounting firms look at paper copies of contract documents, etc. entrusted to them by the adviser, and image contracts to check whether payments have been made correctly.

Paper copies such as contract documents entrusted by the adviser and contracts converted into images are managed in a filing system or paper form that is different from the system that performs ordinary accounting processing. It is not possible to manage in terms of the accounting treatment such as the relationship between the contracts and the accounting year of the consultant, etc.

In addition, one of the tasks of an accounting firm is to prepare a financial statement report of a consultant company. Since the settlement report must describe the amount paid for executive compensation, etc., the accounting office will receive the terms and conditions from the adviser and confirm that the compensation is in accordance with the regulations. Therefore, when using the accounting system as in Patent Document 1, it is possible to visualize the journal data and the details of the paid executive remuneration and to manage them by associating them, but the payment is in accordance with the regulations of the agreement. Until then, it cannot be confirmed without looking at a paper copy of the agreement or an image of the agreement.

In this way, accounting firms that have a certain number or scale of consultants can make journal entries based on the primitive voucher delivered to each consultant or each department of the consultant, but the payment is made correctly. When confirming whether there is a voucher, the contract documents and contracts on which the primitive voucher is based are received from the adviser each time, and when the accounting office keeps a copy, the relevant document is searched for. However, many man-hours were generated.

In addition, in Patent Document 2, by efficiently performing accounting audit, correction, etc. based on accounting materials and voucher documents, the accounting server processes accounting and voucher documents based on accounting information input and created by the user. It describes technologies for efficiently performing accounting audits based on the above.

However, in the technology disclosed in Patent Document 2, the loss can be carried over for 3 years in the final tax return (blue tax return) (loss report), and the loss of shares and mutual funds is carried over for 3 years, and the share transfer income for each year is transferred. Due to various tax systems, such as deductions from vouchers, it is necessary to relink the images of voucher documents to the journal entries of previous years, which is a very troublesome task.

Further, in the technology disclosed in Patent Document 2, as the materials used for auditing, there are accounting management materials such as journal entry diary, journal entry list, income statement, financial statements, financial statements, and receipts and receipts such as contracts and passbooks. For supplementary materials other than written documents, it is necessary to prepare and confirm documents and image data that are digitized documents when necessary. There was a problem that it took.

Further, although the technology disclosed in Patent Document 3 describes that accounting processing is performed via a network from an accounting office at a place other than the accounting office, for example, at an adviser's or home, the accounting file is created at the adviser. It is necessary to manually enter items such as account items and register on the server via the network, which is troublesome.

Further, when the voucher document is converted into electronic data and input at the accounting office as in Patent Document 2, an empty (uninput) accounting file is created by the adviser as in Patent Document 3 and the electronic data is input. It may be possible to register it on the server via the network together with the converted voucher document, but it is necessary to create an empty accounting file, which is a troublesome work on the go.

Therefore, the present invention has been made in view of the above points, not only collecting and inputting voucher documents for reference input, but also bookkeeping at an adviser, image data captured by imaging a voucher document by a scanner or the like. According to the business mode of the accounting office where the staff of the accounting office manually inputs or outsources the input, the image data of the voucher document is not simply input or basic data for entrustment, This is an accounting input system in which materials related to a corresponding transaction or business are associated with each other when made into a book as an accounting file, and the associations are accumulated, so that the materials can be traced back to verification or audit work after accounting processing.

In the past, the document management system that manages management documents and contract documents and the image management system that manages primitive vouchers as image data were independent, but by integrating these with accounting input, , It becomes a new system that can utilize the advantages of document management and image management at the accounting input stage, and it becomes a reference when accounting input by associating different types of materials such as documents and images with accounting files and declaration data. The purpose is to provide an accounting input system in which materials can be reused by searching for materials.

Further, instead of simply converting the voucher document into an image, it is possible to set additional information in the image data, and by performing a search process using the additional information as a keyword, the related data are associated with each other, It is an object of the present invention to provide an accounting input system that enables reuse of materials from multiple viewpoints.

In addition, the documents (contracts, contracts, etc.) that are the basis for the generation of the primitive voucher, and images and drawings of real estate properties that are necessary for accounting processing and auditing are visualized, and each customer's account or each customer's accounting year The purpose is to provide an accounting input system that can trace data back to verification or audit work after accounting processing by associating with such classification.

Also, when it becomes necessary to verify journal data during accounting processing, the primitive voucher should be imaged and associated with the journal data, and then the above-mentioned imaged documents, photos, drawings, etc. should be linked. It is an object of the present invention to provide a method and system for facilitating confirmation and search in accounting processing.

The present invention is an input system for an accounting office, and means for reading vouchers such as receipts generated by transactions of each consultant and storing them as receipt images in a server device,
A means for reading a document used in the business of an adviser and storing it in the server device as an electronic book table;
Means for managing the receipt image and the electronic book table in association with each other in the server device;
From the input operation terminal, a reference input means for inputting journal data while referring to a receipt image stored in the server device and an electronic book table associated with the receipt image,
When entering journals, the server device
For each consultant, the receipt image and the electronic book table associated with the receipt image and the electronic book table associated with the accounting file are read and provided to the input operation terminal,
Enables input and correction while referring to the receipt image and the electronic book table on the input operation terminal,
The server device further comprises a first associating unit for accounting, which associates the input journal data with the referenced receipt image,
A second associating means for accounting that associates the entered journal data with the referenced electronic book table,
A third associating means for accounting that associates the receipt image referenced at the time of input with the electronic book table,
When registering an accounting document, including financial statements and financial statements created in the accounting process, as an electronic book table based on the entered journal data, the electronic book table to be registered must be based on the accounting document. A journal image data and a receipt image associated with the journal data and an electronic book table associated with the receipt image and the journal data, further comprising a fourth associating means for accounting.
In the subsequent accounting process, depending on the type of accounting business such as journal entry and settlement processing, the journal data associated with the application used for the accounting business or its created data, and the receipt image associated with the journal data. The electronic book table associated with the receipt image can be extracted.

INDUSTRIAL APPLICABILITY The present invention makes it possible to efficiently perform verification and audit work after accounting processing by associating and registering voucher documents such as receipts and receipts referenced at the time of accounting input, and supplementary materials such as contracts with accounting data and files. Like

Further, the present invention relates to an accounting file that is a source of creating a financial statement or a tax return when creating a financial statement or a tax return and registering it as electronic book table data, and further, a receipt or a receipt. By associating and registering voucher documents, supplementary materials such as contracts, it becomes possible to efficiently perform verification and audit work.

Further, the present invention performs the voucher documents such as receipts and receipts referred to at the time of accounting input, supplementary materials such as contracts and accounting files at the stage of the type of accounting work (journal entry, settlement processing, filing processing, etc.). By accumulating the associations, it becomes possible to efficiently perform the work of searching for related materials, reusing the materials, and inputting references.

FIG. 1 is a schematic diagram for explaining an overall outline of an accounting processing system according to the present invention. FIG. 1-1 is a diagram showing a configuration of a consultant and an accounting firm in which computers and server terminals of one accounting firm 200 and the consultants 100 of 1 to n are connected through a network such as the Internet. 1-2 is a diagram in which a configuration (out-of-home input 300 of 1 to n) for performing outsourcing or home-based input from the accounting office 200 is added to the configuration of FIG. 1-1. FIG. 1-3 is a block diagram showing the configuration of the server device 200 installed in the accounting office. 1-4 is a block diagram showing a configuration of a client terminal 400 of an accounting office. FIG. 1-5 is a block diagram showing a configuration example of the computer terminal 100 of the consultant. 1-6 are schematic diagrams showing the configuration of an accounting office system. FIG. 2A is a diagram showing an example of various management tables used in the present invention. FIG. 2-2 is a diagram showing an example of various records created/referenced in the present invention. FIG. 3 is a flow chart for explaining the overall processing of the accounting processing method according to the present invention. FIG. 4-1 is a diagram showing an example of the GUI screen 1 displayed on the consultant terminal at the reading/storing stage. FIG. 4-2 is a diagram showing an example of the GUI screen 2 displayed on the client terminal of the accounting office by tagging the stored documents, associating with the application, and the like. FIG. 4-3 is a diagram showing an example of the GUI screen 3 displayed when associating the receipt image with the electronic book table data (related documents). FIG. 4-4(a) is a list showing transitions of icons indicating whether the receipt image is associated with the journal data or the electronic book table. FIG. 4-4(b) is an electronic book table selection screen for canceling the related display when there is an association. FIG. 5A is a diagram for explaining the detailed flow of the reading/storing step. FIG. 5-2 is a diagram for explaining tagging of stored documents and association processing with an application. FIG. 5-3 is a diagram for explaining the process regarding the reference input stage. FIG. 5-4 is a diagram for explaining processing relating to association between receipt image data and document image data. FIG. 5-5 is a diagram for explaining processing relating to association with documents of previous years. FIG. 6 is a diagram showing an embodiment of the management DB and file storage unit of the server 200. FIG. 7 is a correlation/correlation diagram of the accounting process and the output electronic book table/receipt image. FIG. 8 is a correlation diagram of accounting processing, association information, and electronic book table data. FIG. 9 is a schematic diagram for explaining the structure of the accounting file.

[Overview]
Hereinafter, embodiments for carrying out the present invention will be described in detail with reference to the drawings.
FIG. 1 is a schematic diagram for explaining an overall outline of an accounting processing system according to the present invention. Primitive vouchers generated in various transactions of the consultant include primitive vouchers 10 (hereinafter abbreviated as “receipts”) such as receipts, receipts, passbooks, credit card details, contracts, insurance cards, real estate registry. Certificates such as transcripts and abstracts of commercial registers and commercial registers, drawings of land and houses accompanying the certificate of certificates, photographs of real estate, photographs of construction sites, photographs of various assets such as fixed assets, products and semi-finished products Alternatively, handwritten books (sales slips, deposit slips, withdrawal slips) created by the consultant, and other books, ledgers, financial statements, tax returns, word processor and memo pad documents and tables output by other systems. There are other vouchers 20 (hereinafter abbreviated as “contracts, etc.”) such as tables created with calculation software. In addition, the other system may be any other company's software (accounting application, word processing software, spreadsheet software, etc.) or its own software that is the provider of the system, and is meant to include all other systems.

The present invention scans the receipt or the like at a consultant of a certified public accountant office or a tax accountant office (hereinafter, simply referred to as “accounting office”) or at an accounting office received from the consultant. A mobile terminal such as a smartphone or a smartphone (hereinafter, abbreviated as a scanner, etc.) captures an image (hereinafter, the captured receipt or the like is referred to as a “receipt image”), and the PC terminal of the consultant directly from the image capturing device or from the image capturing device Or the client terminal 400 for the staff at the accounting office or a remote home-based person, which is transmitted to the server 200 via the PC terminal (advisory terminal 100) of the accounting office staff who has visited the consultant. In the accounting processing system for inputting journals on the PC terminal 300, reference documents such as contracts and payment schedules that are the basis of transactions are digitized (hereinafter, the digitized reference documents are referred to as "electronic book table data"). .) is registered in the server 200. Then, when referring to either the receipt image or the electronic book table data, or both the receipt image and the electronic book table data, at the time of journal entry, either the receipt image or the electronic book table data and the journal data, or By associating both the receipt image and the electronic book table data with the journal entry data, respectively, the receipt image and the referenced electronic book table data can be further linked, or the electronic book table data and necessary accounting data can be used. By associating with an application (hereinafter also simply referred to as "app"), it is automatically related when entering journals and when necessary accounting processing (when preparing financial statements, preparing tax returns, and auditing) It is intended to provide a system that enables electronic book table data to be called and referred to, and also enables accounting office staff and remote inputters to perform accounting processing in a secure environment.

As shown in FIG. 1, in one embodiment, the consultant terminal 100 captures the primitive voucher 10 such as a receipt through a digital camera or the like to form a receipt image (arrow 3a), and the image data of the server 200 through the WebDAV or VPN 210. The data is stored in the storage unit 211 (substantial file storage unit) (arrow 3b). Further, the contract document 20 is also imaged by a scanner or the like, a character string is extracted as necessary, converted into electronic book table data such as PDF (arrow 2a), and sent to the server 200 to the image data storage unit 211. It is stored (arrow 2b). In addition, you can bring receipts of paper media, contracts of paper media, etc. to the accounting office, staff of the accounting office go to the adviser to receive the paper media (arrow 1a), a predetermined scanner or terminal The receipt image or the electronic book table data may be generated by reading the paper medium using, and stored in the image data storage unit 211 (substantial file storage unit) of the server 200 (arrow 1b).

The electronic book table data is stored in the image data management unit 230 (management DB of the file management system) of the server 200 by a manual operation using the GUI screen 1 (FIG. 4-1) or the GUI screen 2 (FIG. 4-2). , The fiscal year, the keyword, etc. are tagged (associated) for each corresponding consultant (arrow 2c), and the accounting application related to the electronic book table data is tagged (tagging (GUI screen 2)). ). For the received receipt image, the GUI screen 3 (Fig. 4-3) is used to search for the electronic book table data that is likely to be related, and then the necessary electronic book table is manually operated. Data can be associated (association (C)).

By opening the folder to a specific person at home and notifying the access destination for remote access or the input application acquisition destination by e-mail or the like, it becomes possible to input from the home (arrow 5c). In one embodiment, the saved receipt image (and the electronic book table data associated with the saved receipt image) may be outsourced via a virtual PC virtually built in the server or via remote access (arrow 5a). Is accessed and referred to from the PC terminal 300 of the home-entry person (arrow 5d), and journal entry is performed in the empty accounting file (arrow 5b) created in the server to create an accounting file ( Arrow 5e). Here, the relationship between the accounting file and the journal data will be described with reference to the accounting file configuration diagram of FIG. In FIG. 9A, the journal entry data 40 includes a date column 41, a debit item column 42, a credit item column 43, an amount column 44, a summary column 45, a slip number column 46, a classification code column 47 and a correction flag column 48. And the journaled transactions are stored. Further, in FIG. 9B, the accounting file 50 is composed of a set of a plurality of journal data in which one bibliographical data 51 and journal data 40 are associated one to one. Further, in FIG. 9C, the bibliographic data is configured to store the consultant code 511, the fiscal year 512, the settlement date 513, and the accounting period 514. Further, reference numeral 52 is a header for distinguishing individual journal data, and for example, a journal record number is stored. When you enter journals while referring to receipt images or electronic book table data, an empty accounting file (the subject system etc. has been adjusted for the adviser) to enter journals data on the server side. It is desirable to automatically generate and make it accessible from the PC terminal 300 of the person at home together with the receipt image.

At that time, the journal data (or the accounting file that collects the journal data) is associated with the receipt image referred to when the journal is input (arrows 3c and 4c) (association (A) automatically performed when journal is input (accounting) First association of))). In detail, the association is managed by adding the association information (index) to the management DB in the file management system 230. Here, in association with the journal data, in addition to the referenced receipt image, if there is no receipt image that can be referenced, it may be associated with the referenced electronic book table data (association (B) (accounting Second association)), when the electronic book table data is also referred to in addition to the receipt image, the receipt image and the electronic book table data may be associated (association (C) (third accounting association)). An example of the correlation of these associated data is shown in FIG. If you set a receipt image or e-book table as a reference image at the time of input, the journal data and the receipt image or e-book table to be referenced are automatically associated, and the contents of the receipt image or e-book table (where Information related to receipts, contracts, settlement of accounts, etc.) may be automatically set as tag information.

At this time, the receipt image, the related electronic book table data as necessary, and the journal entry screen are simultaneously displayed on the PC terminal 300 of the home-entry person (display screen 350), and the input person receives the receipt image and the related images. You can enter journals while viewing the electronic book table data. The server 200 and the home-entry input person's PC terminal 300 are connected to each other via a virtual PC on the cloud, remote access, or WebDAV or VPN as a modified example. It is set so that only authorized consultant data can be viewed, and accounting can proceed in a secure environment. Further, the at-home input person may hide the specific name of the consultant who is the subject of the journal entry so that he/she does not know which consultant's accounting information is entered.

When entering journal data, in addition to receipt images and electronic book table data, questions entered in the form of questions such as "when and where and how much did you buy" and "when and where and with whom" The formula input data may be referred to, or if necessary, the ledger data input by the consultant may be referred to. Such data is transmitted to the accounting office server via the network (arrow 4a), stored in the storage unit of the server (arrow 4b), and becomes the original data for creating the accounting file. Then, the interrogative input data can be referred to at the PC terminal 300 of the resident or the terminal 400 of the accounting office together with the receipt image or the electronic book table data, or independently.

Similarly, at the terminal 400 in the accounting office, it is possible to input journal data while referring to the receipt image or the electronic book table data (arrow 8), but a virtual PC on the cloud or remote access Alternatively, the details of the other processes are omitted because they are the same except that they do not go through WebDAV or VPN. In the present invention, in addition to the above-described automatic or manual operation superimposing association processing in each processing process, further, based on the accounting file (bundle of journal data), the income statement or the balance sheet. When you create a financial statement using the financial statement application that creates a financial statement (arrow 6a) and register it as electronic book table data such as PDF (arrow 6b), the accounting file or the file used at that time It is possible to correlate with the referred receipt image and electronic book table data such as contracts acquired from the consultant (arrow 6c) (association (D) (automatic association at the time of registering the output electronic book table data) 4 association)).

In addition, when a tax return application is used for tax filing and a tax return is generated (arrow 7a) and registered as electronic book table data such as PDF (arrow 7b), similar association processing is performed. be able to. This makes it possible to handle electronic book table data such as contracts obtained from an adviser and electronic book table data output by the financial statement application or tax return application in the same way as the target to be associated with receipt images and journal data. It will be possible. Therefore, at the time of audit, from the electronic book table data of the financial statements and tax returns, the journal data, the receipt image, the electronic book table data that were previously associated (the electronic book table data such as the contracts obtained from the consultant). Besides, the electronic book table data output such as the financial statements and tax returns including past years) can be referred without any omission, and it becomes possible to support the audit work.

For electronic book table data, you can search for the necessary electronic book table data for each application by tagging each electronic book table data with a keyword required for accounting processing or by tagging each application. It is possible to refer to more detailed materials (arrow 9). For tagging, you can set multiple keywords, so you can search keywords effectively and combine keywords in multiple stages by classifying them into categories, which may be related to the receipt image or its journal entry. The electronic book table data can be further narrowed down and searched, and the receipt image or the journal can be associated with the reference material. Further, by additionally using the tagging with the above-mentioned application, the electronic book table data can be searched while further improving the accuracy of whether the receipt image or the journal is likely to be related. It should be noted that, as will be described later, even if it is not implemented to the point where the associations are superposed, only a combination of an effective electronic book table data search means using this tagging means and a receipt image association means However, it is possible to manage all the materials (receipt images and electronic book table data) necessary for the tax accounting processing of the adviser, for each adviser, for each year, and for each application.

Next, as a feature of the present invention, the receipt image and the electronic book table data referred to in the journal entry processing are associated with the journal data, and the receipt image and the electronic book table data referred to in the financial statement preparation process are output to the relevant financial statement (output). Other than the receipt image and electronic book table data (acquired contracts, etc.) that were associated with the tax report preparation process, the financial statements output by the financial statement application, or the tax return application By associating the output (former yearly tax return) with the tax return (output electronic book table data), the association is made in a superposed manner, and FIG. It will be explained using.

First, the management DB that manages the index of the association information (corresponding to the related information storage unit 211 and the data management unit of the server 200) has a hierarchical structure for each consultant, each fiscal year, and each file created by each application. have. When journal entry is performed with reference to a receipt image, association information between the referenced receipt image and journal data is automatically generated and recorded (Description 1) (association (A)). When journal entry is performed while referring to the electronic book table data, similarly, association information between the electronic book table data and the journal entry data is automatically generated and recorded (description 2) (association (B)). ..

Alternatively, when journal entry is performed while referring to the electronic book table data in addition to the receipt image, the association information between the receipt image and the electronic book table data is automatically added (in addition to associating the journal data with the receipt image). Generated and recorded (Description 3) (association (C)). Note that the association between the receipt image and the electronic book table data is automatically performed when the journal entry is made, and the receipt image is displayed regardless of the journal entry, and it seems that there is a relation using the tag. The electronic book table data may be searched for, and the electronic book table data that is particularly likely to be related may be associated by a manual operation such as dragging and dropping.

In addition, when a financial statement is created and output as electronic book table data such as spreadsheet or PDF, when registering, the journal data referred to when the financial statement is created and a receipt image associated with the journal data, Also, association information between the electronic book table data (contract, etc.) and the output electronic book table data is automatically generated and recorded (explanation 4) (association (D)). In addition, the company name, year, keywords, etc. can be tagged to the electronic book table data, which electronic book table data is likely to be relevant when inputting with reference to the receipt image later. It is used when searching (explanation 5). Furthermore, it is possible to associate with electronic book table data of previous years (contracts, financial statements, etc.), and refer to related electronic book table data of previous years when preparing, filing, or auditing financial statements for the relevant year. (Explanation 6) (association (E)). In addition, as a result of the association, the electronic book table data (for example, the articles of incorporation) associated only with the name of the consultant is considered to have no individual association with the fiscal year, individual apps, or journal data. It can be grasped as a material for the hierarchy (explanation 7). In this way, the materials of various advisers can be managed for each hierarchy through the associating means. The above-mentioned associating means are not all indispensable, and it is sufficient that there is at least one or more, and further combining two or more works more effectively. Further, not all receipt images or electronic book table data to be referred to (that is, the receipt images and electronic book table data to be associated) are not essential, and either one or none may be present. For example, a receipt image or the like is usually present, but there may be a month when there is no month when viewed from every month, there is a day when there is no day when viewed from every day, or there is no case when viewed for each journal. Therefore, there are cases where only the electronic book table is read, cases where only the receipt image is read, and cases where neither the receipt image nor the electronic book table is read.

In this way, when inputting accounting, creating a financial statement, or creating a tax return, the receipt image and electronic book table data are superposed each time, and hierarchized for each company, each year, and each file generated by the application. Since they are related to each other in the structure, it is easy to confirm the materials necessary for tax accounting work of each company at the time of accounting input, financial statement preparation, tax return preparation, and audit at another opportunity. ..

In particular, in auditing business, it is necessary to judge whether the handling as accounting treatment is appropriate in accordance with the accounting principle or tax law, because it is necessary to make a judgment based on the content of the contract or the value judgment of the real estate. What kind of materials (receipt images, electronic book data (contracts, real estate photos, land prices, etc.)) were used (referenced) to input (create) the relevant accounting input and financial statement preparation Since it is necessary to confirm, the system of the present invention is a tool that supports very efficient audit work.

Note that the association at the time of creating a tax return is not directly described in the overall schematic diagram (FIG. 1), but is the same as the association processing in accounting work. For example, when a tax return is created and output and registered as electronic book data such as PDF, the financial statements (financial statements, etc.) are referred to when the tax return is created. Since it is created based on the accounting file (journal data), it will eventually be referred to the accounting file (journal data) for aggregation, and it will be possible to refer back to the receipt image associated with the journal data. become. At that time, the electronic book table data of the tax return is also associated with the receipt image, which will be referred to as a first association means for taxation for convenience.

As can be seen from the overview diagram (Fig. 1), this is to associate the journal data (a part of the accounting file) with the receipt image when referring to the journal data and the receipt image when inputting the journal. A) It has the same relationship as (the first association of accounting), and when the “accounting file” is replaced with “electronic report table data for tax return” and “electronic report table data for tax return” is the main It will be equivalent. Similarly, the second associating means for tax purposes for associating the electronic book table data of the tax return with the electronic book table of the contract, financial statement, etc. referred to when the tax return was created This corresponds to (B). In addition, the third associating means for tax purposes that associates the electronic book table data of the tax return with the receipt image referred to when the tax return was created and the electronic book table is equivalent to the associating (C) in the overall schematic diagram (Fig. 1). Will be done. Similarly, when referring to the electronic book table data of the tax return and the electronic book table data (contract, etc.) in addition to the receipt image when creating the tax return, the tax created from the entered tax report data When registering tax return data as a separate e-book table, the tax return data that is the source of the tax filing data, the receipt image associated with the tax filing data, and the receipt image are associated with the e-book table to be registered. The fourth associating means for tax relation with which the obtained electronic book table is further associated corresponds to the associating (D) in the overall schematic diagram (FIG. 1).

[System configuration]
A configuration example of the accounting processing system of the present invention shown in FIG. 1 will be described. FIG. 1-1 is a diagram showing a configuration of a consultant and an accounting firm in which computers and server terminals of one accounting firm 200 and the consultants 100 of 1 to n are connected through a network such as the Internet. 1-2 is a diagram in which a configuration (out-of-home input 300 of 1 to n) for performing outsourcing, home-based input, or the like from the accounting office 200 is added to the configuration of FIG. 1-1. In one embodiment, the accounting firm comprises a system consisting of a server 200 and a client terminal 400.

FIG. 1-3 is a block diagram showing the configuration of the server device 200 installed in the accounting office. In order to connect the server device 200 to a communication network, an input unit 201 such as a mouse and a keyboard, an input unit 202 such as a scanner, a smartphone, and a digital camera, an output unit 203 such as a display, print, USB port, and DVD writer. Communication unit 204, a storage unit 205 which is a large-capacity storage medium, and a control unit 206 which executes various processes described later. The storage unit 205 stores a receipt image that is a book type indicating the transaction content of the adviser or an image data of the primitive voucher (including a character string acquired by recognizing the content of the document as necessary). A storage unit 209, an electronic book table storage unit 210 that stores electronic book table data that is image data of related documents other than primitive vouchers, such as contracts, documents, and documents related to transactions of the adviser, and various data (consultant, A related information storage unit 211 that manages related information such as receipt images, electronic book table data, various applications, various files, journal entry data, etc., and information (company name, address, scale, use) of each consultant of the accounting office. Accounting information storage unit 212 for storing accounting software, accounting data storage unit 213 for storing accounting data input by the processing of the present invention, and various accounting services used in accounting firms. And an application storage unit 214 in which an application is stored.

The electronic book table data includes various documents related to transactions, and includes, for example, a register, various certificates, drawings, contracts, insurance cards, payment schedules, and photographs of construction site/real estate/asset goods.

The functions executed by the control unit 206 are roughly classified into a data capturing unit that captures image data read by an optical device such as a scanner as image data, a data management unit 230 that manages the image data, and each consultant of an accounting office. Information management department that manages information (company name, address, scale, accounting software used, etc.), accounting data management department that manages accounting data, history management unit that manages the operation history of the input person And management of at-home people, creation of public folders for at-home input, provision of receipt images and electronic book table data, other at-home input management departments for managing input accounting files, etc., accounting operations used by accounting firms, etc. And an application management unit that manages various applications. Note that the contents of the storage unit and the functions of the control unit are not limited to these, and other data and functions necessary for implementing the processing described in detail below are included. Further, although the present embodiment is described as having a server and client configuration, the server device may be used as a stand-alone device.

1 to 4 are block diagrams showing the configuration of the client terminal 400 used by the staff (operator) of the accounting office. The client terminal 400 is, for example, a laptop computer or tablet type portable computer terminal, and is usually connected to the server 200 in an accounting office by a network so that accounting processing can be performed. The connection with the 200 can be disconnected and carried. Also. The same configuration as that of the client terminal 400 can be used when the staff inputs at home, and in this case, the terminal 300 for home-entry input person shown in FIG. 1 is used.

The client terminal 400 includes a first input unit 401 such as a mouse and a keyboard, a second input unit 402 such as a scanner, a smartphone, and a digital camera, an output unit 403 such as a display, a print port, a USB port and a DVD writer, and a communication network. A communication unit 404 for connecting to the device, a storage unit 405, and a control unit 406 including an image data acquisition unit, an image data management unit, an electronic book table data management unit, and an application management unit. The storage unit 405 includes an image data storage unit, an electronic book table data storage unit, and an application storage unit, and the image data storage unit includes a primitive document voucher DB and a contract document DB.

For example, when a receipt image or electronic book table data is fetched from the second input unit 402 of the client terminal 400, or when necessary receipt image or electronic book table data is read out by accessing the server 200 from the client terminal 400, the client The image data is temporarily stored in the storage unit 405 of the terminal 400, but the image data is overwritten on the server 200 at the end of the accounting application or the logoff of the client terminal 400 so that no data remains in the client terminal 400 itself. Constitute. This makes it possible to prevent tampering and unauthorized use of the underlying data (data stored in the server 200). It should be noted that the computer terminal 300 for a home-entry person shown in FIG. 1 also has a similar configuration, and a description thereof will be omitted here. Note that the contents of the storage unit and the functions of the control unit are not limited to these, and other data and functions necessary for implementing the processing described in detail below are included. In addition, multi-screen accounting software for proceeding accounting processing is installed in the client terminal 400, and the control unit 406 can read the accounting software and perform accounting processing (input or check) of each consultant. In the case of the home-use terminal 300, the receipt image and the electronic book table data are basically input by using the one provided by the accounting office (this is the accounting information of which consultant). It is useful in that it can be kept secret from the subcontractor), and the input unit 2 (scanner or the like) described in the client terminal 400 may not be provided.

FIG. 1-5 is a block diagram showing a configuration example of the computer terminal 100 of the consultant. The consultant terminal 100 communicates with a first input unit 101 such as a mouse and a keyboard, a second input unit 102 such as a scanner, a smartphone, and a digital camera, an output unit 103 such as a display, a print port, a USB port, and a DVD writer. It includes a communication unit 104 for connecting to a network, a storage unit 105 that is a large-capacity storage medium, and a control unit 106 that executes various processes. The storage unit 105 includes an image data storage unit and an electronic book table data storage unit, and the image data storage unit includes a primitive document voucher DB and a contract document DB. The general configuration is the same as that of the client terminal 400 shown in FIGS. 1-4, and the individual description is omitted here.

FIG. 1-6 is a schematic diagram showing the configuration of an embodiment of an accounting office system (client server). As shown in the figure, an accounting office server and one or more input terminals (client terminals) are connected by an office network (LAN, wireless LAN, etc.).

[Tables and records]
Next, various tables and records used in the present invention will be described. The storage unit 205 of the server 200 has an area for storing the following tables and records (not shown). It should be noted that all of these tables/records need not be on the server 200 depending on the embodiment, and may be partially or partially on the data server or cloud installed separately from the accounting office, or on the client terminal 400 of the accounting office. All may exist.

FIG. 2A is a diagram showing an example of various management tables used in the present invention. As shown in the figure, the storage unit 205 of the server 200 stores a related document table, a consultant table, a table for managing files and image records created by the application, a charge management table, a charge table, and an application management table. Has been done.

The related document table is a table including a related document column indicating the nature of the document, a classification column indicating a classification tag, and an item column of tags 1 to n indicating the keywords set as tags. The attributes of the electronic book table data are set. Used to do. As will be described later, when a classification tag or keyword is set as tag information for the electronic book table data on the setting screen of the imported electronic book table data (GUI screen 1 in FIG. 4A), for example, “accounting” by classification If is specified, the items “receipt”, “receipt”, and “slip” of the related documents corresponding to the item “accounting” of the classification are presented as options, and “receipt” is specified in the item of tag 1. In that case, the item of the related document is determined to be “receipt”, and the item “receipt” is set to the item of the related document of the image record shown in FIG. 2B.

In the adviser table, the adviser code, the adviser name, and the folder name managed in the storage area of the server 200 are registered for each adviser contracted by the accounting firm. The table that manages the files and image records created by the application is a table that manages the image file name of the electronic book table data by tagging which application the electronic book table data relates to the work of. The type of accounting application is registered in the application management table, and types such as corporate tax, business summary, inheritance tax, detailed statement, and accounting input are set. For the table in charge, for each staff member of the accounting firm and for outsourced home-based entry, the consultant who is in charge and the public folder that is published securely (that is, accessible only by the person in charge) are set. To be done. The person in charge table is a table in which the information of the person in charge is registered. The person in charge code, the person in charge, the mail address, the password for accessing the server 200 or the public folder, etc. An input form column for registering work at home (or subcontractor) is set. Public folders for people who are at home or outsourced are not only virtual PCs such as cloud, remote access, WebDAV, etc., as described in the blocks ahead of arrows 5a and 5b in the overall schematic diagram (FIG. 1). It is realized by VPN or the like.

FIG. 2-2 is a diagram showing an example of various records created/referenced in the present invention. The records used are the journal entry record in which the details of transactions that occur at the adviser are registered, the image record created when the name of the adviser and the keyword (tag) are set, and the input person in charge of the client. When the input history record in which the content of work performed at the terminal or the home terminal 300 is accumulated, the related image data for associating the electronic book table data with the journal data, and the related document is fetched and the consultant name and the keyword are set. And an electronic book table record created.

[Overall processing flow]
The accounting method in the input system configured as described above will be described below with reference to screen examples at each occasion. FIG. 3 is a flowchart for explaining the overall processing of the input system according to the present invention. The system according to the present invention is roughly classified into (1) processing relating to the reading/storing stage of receipt images and electronic book table data (S01-S04) performed by the consultant terminal 100, and (2) performed on the stored documents by the server 200. Tagging, application association processing (S05-S07), client terminal 400 or home PC 300 (3) reference input step processing (S08-S12), server 200 (4) receipt image data and electronic book table The process relating to data association (S13-S14) includes the process (5) of associating with document of previous year (S16), which is performed when the document image data is of previous year (S15).

The processes (1) to (5) will be individually described below, but the process in FIG. 3 will be briefly described. First, a primitive document voucher for performing journal entry as a job of an accounting office is read by a scanner or the like, and a receipt image is sent to the server 200 (S01). Also, necessary contract documents and the like are read by a scanner or the like and sent as electronic book table data to the server 200 (S02). These processes may be performed by the adviser as described above, or may be passed to the accounting office in a paper medium and digitized by the accounting office. These are sent to the server 200 via WebDAV, VPN, electronic mail, or the like, and stored in an area prepared for each consultant (S03). The operator of the accounting office tags the image data with year information and necessary keywords using a dedicated tool (S04). This is performed using the GUI screen 1 as shown in FIG. 4A, for example, and the details will be described later.

Not only at the stage of capturing the image data, but also at the stage of capturing the captured image data (receipt image data and electronic book table data), if necessary, it is possible to add tags such as keywords (S05). Further, the electronic journal table data registered for auditing the journal data input thereafter and for new accounting processing can be searched by the tag (S06). Further, the accounting application, which is useful for referring to the registered receipt image or electronic book table data, is associated with the image data (S07).

The registered receipt image is set so that the accounting office staff member or the home-based input person can input the reference (that is, enter the journal while viewing the receipt image) (S08-S10). Specifically, a blank (or empty) accounting file that refers to the receipt image is automatically generated, associated with the receipt image (S08), and registered in a predetermined public folder for the person in charge (S09). Here, even if a blank accounting file and a receipt image are associated with each other, even if a plurality of receipt images are associated with one accounting file as a whole, one (( Alternatively, in the case of a transfer slip or the like, a plurality of receipt images may be associated with each other as necessary. At this time, the electronic book table data associated with the adviser or the accounting input work of the adviser is automatically extracted and stored together in the public folder so that the person in charge can refer to it when entering the journal. If you do not have a receipt image, you can enter it by referring to only the electronic book table data, or in the case of question-based input, enter the receipt while looking at the paper receipt. It is also possible to input journals by referring to only the question input data without any images or electronic book data. The person in charge is notified of the access path of the public folder by means of electronic mail or the like (S10). The person in charge uses the accounting input application of the terminal 300 to simultaneously display a multi-screen type (that is, a receipt image as a basis for journal entry, a journal entry screen, and, if necessary, one or more electronic book table data. On the input screen, journal entry is performed while confirming necessary information with image data (S11). In this case, at least a part of the contents of the receipt image or the electronic book table data may be extracted by the OCR process and automatically reflected in the corresponding input field on the journal entry screen. For example, if the date of the receipt image or the total amount of money is automatically reflected in the corresponding field of the journal entry screen, the labor of input can be saved and the accuracy can be improved. In the journal entry work, the person in charge may request the server 200 to display the electronic book table data such as a contract to be displayed on the person in charge terminal 300 in the journal entry work. The accounting file thus input/determined is sent to the server 200 (S12). The work history performed by the home terminal 300 and the accounting office client terminal 400 is also sent to the server 200 and stored therein.

Further, for example, the receipt image and the electronic book table data are associated with each other automatically or based on the information of the electronic book table data referred to by the person in charge when the journal is input (S13). , S14). Accordingly, when the receipt image is subsequently called for correcting or confirming the journal entry, the electronic book table data that is automatically associated can be called and referred to.

Furthermore, for example, the tax return (blue tax return) can carry forward the loss for three years (loss report), and the loss of shares and mutual funds can be carried over for three years and deducted from the share transfer income for each year. Due to various tax systems, voucher documents from previous years may be carried over for several years. Therefore, for example, if the information of the fiscal year related to the electronic book table data related to loss is registered in advance for the required number of years, the electronic book table data required for the previous fiscal year will be applied to the corporate tax application in the next fiscal year, etc. Can be called by the process of. Therefore, it is automatically determined based on the past-year management table whether or not the electronic book table data should be carried over (S15), or the operator uses the designated tag or the search tag of the past-year management table to associate the image data with which the operator associates. If it is identified and applicable, the data of the previous year and the electronic book table data are associated with each other (S16).

The steps (1) to (5) described in the overall processing flow will be individually described below in detail. FIGS. 5-1 to 5-5 show a detailed flow of each step, in which the steps corresponding to any of the steps in FIG. 3 are denoted by the same step numbers, and are referred to/registered next to the flowcharts in each figure. The following table shows the relationship between various tables/records. These tables/records are shown in FIGS. 2-1 and 2-2.

[Detailed flow (1) Processing related to reading/storing stage]
First, (1) the process related to the reading/storing stage will be described. FIG. 5A is a diagram for explaining the detailed flow of the reading/storing step. Hereinafter, the case of reading with the adviser terminal 100 will be mainly described, but the same applies to the case where the staff of the accounting office brings back a paper receipt or the like and operates the client terminal 400 of the accounting office. When the image management program of the input system is activated, the GUI screen 1 as shown in FIG. The GUI screen 1 is a screen for displaying file information such as a “scanner reading” button 501, a “file import” button 502, a “setting” button 503, a “document registration” button 504, and a file name of the imported image data and an acquisition date. (File information column) 505 and preview screen 506 of the captured image data.

When the image management program of the input system is started, the adviser name (advisory code) preset in the adviser terminal 100 is automatically set as the registration destination as the information of the storage destination of the image file. When reading with the client terminal 400 of the accounting office, a company (adviser) selection window opens (not shown), and when one of the advisers registered in the adviser table is selected, Processing is associated with this consultant. If you start the program with no company selected, you can either select a temporary storage folder or create a new folder and associate it with the entered company name. When you press the "Scan Scanner" button 501, the book documents showing the transaction details of the adviser, the primitive certificates such as the primitive certificates, and the contract documents related to the transactions of the advisors and the related documents other than the original documents such as documents related to the contract A document or the like is read by the input unit 102 such as a scanner, and image processing is performed on the read image data (S01 to S02). When the "File import" button 502 is clicked, the image data of the primitive document voucher (ie receipt image) and contract documents (ie electronic book table data) that have been read and imaged are imported and selected in the file information field 505. The selected image data is displayed on the preview screen 506 (S03).

When the "Set" button 503 is clicked, a registration screen as shown in the lower left of Fig. 4-1 is displayed, and in addition to the file name and consultant information, tag information such as the fiscal year and classification tag is set if necessary. It is possible (S04-1). These pieces of information are temporarily registered in the primitive certificate voucher DB or the contract document DB in the image data storage unit of the consultant terminal 100 together with the image data. When the "document registration" button 504 is pressed, the registration destination of the server 200 having a hierarchical structure such as company name, fiscal year, classification according to the nature of the document, etc. is displayed. After setting the registration destination, the "register file" button 507 is displayed. When is pressed, the image data selected in the file information field 505 is transmitted to the registration destination of the set server 200 together with the information input/designated here (S04-2). The server 200 associates the received receipt image data and electronic book table data with the adviser (S04-3), and registers the receipt image data and the electronic book table data in the category based on the classification of the related document table (S04-). 4). Specifically, a new record is created in the image record or e-book table record, and the customer code corresponding to the customer name specified when reading the image data is registered in the record by referring to the customer table. Further, the classification and tag selected in the setting window (window called by the setting button 503 in FIG. 4-1) are registered, and the related document name is also registered by referring to the related document table. The electronic book table data may be composed of a set of image data such as a contract and a character string obtained by performing character recognition on the image data as necessary.

FIG. 6 shows an image of the management DB and file storage unit of the server 200 registered here. As shown in FIG. 6, each consultant (company A, company B...) Has a hierarchical structure in which areas such as a fiscal year and files for various accounting applications (for example, accounting, corporate tax, breakdown, etc.) are provided. The receipt image and the electronic book table data are stored in the corresponding consultant in association with the file of the fiscal year.

In the processing of the reading/storing stage of FIG. 5A, at least the consultant information is registered as tag information in association with the image record even if the year, classification tag, etc. are not set in the image data. The registration destinations may be collectively stored in the adviser destination folder having the adviser name folder name. When there is tag information such as a classification tag or a keyword, it is associated with the image record by the related document table. The above processing explained the case where the image data import and tagging etc. are performed by the consultant, but the original certificate and the copy of the contract documents are kept and returned to the accounting office, and the import and tag processing is done at the accounting office. You can go. In the case of an accounting firm, the image data of primitive vouchers and contract documents will be displayed after being classified by the consultant at the import stage.

[Detailed flow (2) Tagging of stored documents and association with apps]
A search process for a stored document, a tagging process, and a process (2) of associating with an application will be described with reference to FIG. More specifically, here, for example, when importing electronic book table data such as contracts, the electronic book table data is the minimum name such as only the contact name or the contact name and year information. In the case where information is tagged as a tag, a case where it is desired to search and pick up with a minimum number of tags and then tag the keyword or the application name to be used will be described. For example, when the operator activates the consultant management program (not shown) of the input system on the client terminal 400 of the accounting office, the GUI screen 2 as shown in FIG. 4-2 is displayed on the client terminal 400. Image data registered in the server 200 can be searched and called by designating a consultant, a fiscal year, a tag, etc. on the GUI screen 2, and a new tagging, an association with an application, or the like can be performed. The GUI screen 2 includes, for example, a column 601 for selecting a consultant or a fiscal year, a column 602 for specifying a reading date (eg, last one month) as a search condition, and a search condition (eg: “tag: bank”). A column 603 to specify, a tab 604 of a search range classified according to the nature of the document (eg, "All classification" tab, selected "Documents" tab, etc.), a search result screen 605, and the selected image A file name of data, set tag information, a preview screen 606, and an “associate with application” button 607.

In the example shown in the figure, after starting the advisory management program of the input system, the operator selects the advisor (Tokyo Shoji) and the year (2015) (S05-1), and if necessary, the receipt image data or the electronic book. The tag 603 of the table data is designated (S05-2). The image data of the server 200 is searched under these conditions (S06-1), and the extracted image data is displayed as a list in the display field 605 (S06-2). After that, select the additional tag setting button (not shown), select the specified electronic book table data or receipt image, select the tag (year or keyword) you want to allocate, and register the tag. Additional tags can be registered by clicking a button (not shown). Further, it is also possible to tag an application name to be used with predetermined electronic book table data or a receipt image, and the operator selects the receipt image data and/or the electronic book table data to be associated with a specific application (S06). -3). When the "Associate with application" button 507 is clicked, a list of available applications (for example, corporate tax filing, business summary, inheritance tax, etc.) is displayed, and when any one of the applications is selected (S07-1), these Is sent to the server 200, and the selected image data and electronic book table data are associated with the designated application (S07-2). Specifically, the consultant table, application management table, etc. shown in FIG. 2-1 are referred to based on the consultant, fiscal year, tag information, etc. set on the GUI screen 2 and shown in FIG. 2-2. The image record, the electronic book table record, the file created by the application, the image record, and the tagging information such as the keyword or the application name related to the table for managing the electronic book table are registered. Here, as shown in the correlation diagram on the right side of FIG. 5-2, when the “classification” set in the receipt image or electronic book table data to be set is “accounting”, the journal data is associated with the image data. To be This image is shown as tagging (GUI screen 2) (arrow 2c or a double-headed arrow with a broken line indicating association) in the overall schematic diagram (Fig. 1), and as tagging (manual on GUI screen 2) in Fig. 6. Has been done.

[Detailed flow (3) Processing related to reference input stage]
Next, the process (3) relating to the reference input stage will be described using the detailed flow of FIG. 5-3. In the present embodiment, a process will be described in which an input person at home is configured to access only necessary data and to input journal entries for individual transactions from receipt images and necessary electronic book table data. However, this is not limited to the processing at the home terminal 300, and the same configuration can be applied to the client terminal 400 of the accounting office.

In the process (3) of FIG. 5-3, S08-1 to S10-1 relate to the process on the accounting office side, and S10-2 and subsequent processes relate to the process on the home-entry side. When the operator of the accounting office starts a home-resident management program (not shown) and selects an adviser and an accounting period (S08-1), the receipt image waiting to be processed stored in the server 200 is received. An accounting file and a journal entry record that refer to the image and, if any, the associated electronic book table data are automatically generated (S08-2). These may be initially blank or may be those in which necessary information such as the date and the total amount of money is partially reflected by the OCR processing of the receipt image. The program searches the receipt image data and the electronic book table data for the accounting period of the designated adviser (S08-3), and associates the receipt image data and the electronic book table data to be referred to the automatically generated journal record (S08-). 4). This is performed by adding a new record to the journal record and registering the journal number, the app, the image file name, and the like in association with each other in the table that manages the file created by the app and the image record. Of course, a plurality of receipt images or the like may be associated with the entire accounting file instead of associating with the receipt images or the like in units of journal data. In this case, at the terminal of the person at home or the subcontractor, the receipt image or the like is associated in units of journal data.

Next, the operator of the accounting firm specifies the person in charge of input on the program (S08-5) and registers the public file in the public folder of the consultant (S09-1). That is, based on the information in the home-entry management section and the history management section, when a suitable person in charge is selected from the persons registered in advance in the person-in-charge table, a folder to be disclosed to the person in charge is created (if not present). Then, the consultant code and the disclosure folder related to the journal data are registered in the responsible table. Then, the accounting file, journal data, and associated receipt images and electronic book table data are registered in this public folder. In this case, actual data need not be stored in the public folder, and aliases of these data may be registered. This public folder is provided with public restrictions such as password authentication and electronic authentication specifying a terminal so that only the person in charge can access the public folder (S09-2). When these processes are completed, the person in charge is notified of the access path to the public folder and the preparation for input by means such as e-mail or notification setting to the corresponding reference input program of the person in charge terminal. (S10-1). It should be noted that the date and time when the contents of the disclosure folder are disclosed are recorded in the “disclosure date and time” of the input history, which will be described later when the contents are disclosed.

The input person who has received this notification obtains the target accounting file and image data from the server 200 using the home terminal 300 (S10-2), and, for example, multi-screen reference input as shown in FIG. Journal entry is performed while referring to the receipt image and the electronic book table data on the screen 350 (S11-1). As described above, the reference input screen 350 simultaneously displays the receipt image that is the basis of the journal entry, the related electronic book table data (related documents such as contracts and tariffs), if any, and the journal entry screen. The person in charge can input journals while referring to these image data. This journal entry screen is a question formula that is displayed by a predetermined algorithm. Only the question formula input data (or receipt image etc.) created with a configuration that acquires the information necessary for journal processing from the person in charge of the adviser And question expression input data). Such an inquiry type slip input method is disclosed in several patent applications filed by the present applicant. The input history of the work performed on the person-in-charge terminal 300 is also created or updated at the same time (S11-2). Note that at least one of the accounting first association to the accounting fourth association is associated with the receipt image, electronic book table, and the like referred to in the above-mentioned journal entry screen, and all of them are associated. May be. Further, in the case of the declaration input screen, at least one or more of the first association for taxation to the fourth association for taxation may be associated with the receipt image or electronic book table referred to in the declaration input screen. , All may be associated.

When the journal entry by the person in charge is completed (S11-3: Y), it is registered in the accounting file of the public file of the server 200. At this time, the input content and the input history may be transmitted to the server 200 at regular intervals for progress management. Further, even if the person in charge interrupts the work for some reason, the entered journal data or the entered accounting file data and the input history are sent to the server 200 and are not left on the home terminal 300. You may. As a result, it is possible to prevent information leakage due to the use of the home terminal 300 by a third party during the interruption. At the end of the work, the accounting terminal is notified from the home terminal 300 of the completion of input by mail or a program (S11-5), and the input history is transmitted to the public folder (S11-6). The journal data, accounting file, and input history updated in the public file are reflected in the record (FIG. 2-2) of the server 200 (S12-1, S12-2). In addition, in the terminal of the home or the subcontractor, it is possible to entrust the journal entry by simply referring to the receipt image etc. with the receipt image etc. being left unknown Also prevent information leakage. After the server registration, the entered journal data or the accounting file and the input history of the home terminal may be deleted.

Here, the input history will be described. The input history shown in FIG. 2-2 is “execution date/time”, “person in charge”, “operation”, “fiscal year”, “advisor code”, “file name”, “journal number”, “image file”, “ It is a record including items such as “document file”, “application”, and “publication date/time” (not shown). In the embodiment, the “person in charge” indicating the person in charge of inputting at a remote place such as home is associated with “(file name)” of the accounting file kaikei2014 of “fiscal year” 2014, “image file” 14121001 of the receipt and electronic Accounting for contract 141201002 ("Document File 1") and register 141201003 ("Document File 2") of the book table (additional items such as "Document File 1" and "Document File 2" when related to multiple documents) It records the date and time of execution of the input start (“operation”) and input end (“operation”) using the input application, and the publication date and time when the accounting file was published. By accumulating the records of the input history, it is possible to manage the history of when each person in charge is working, when the accounting file, the image receipt, and the electronic book table were published. Even if the journal entry is outsourced by managing the history, the progress of the person who entered can be managed, and even if information is leaked, the business status of each person in charge can be tracked from the entry history, and secure management is possible.

[Detailed flow (4) associating receipt image data with electronic book table data]
Next, processing relating to association (4) between receipt image data and electronic book table data will be described with reference to FIGS. In the present embodiment, an operator of an accounting firm will explain a process of associating a receipt image with electronic book table data using a consultant file management program (FIG. 4-2). The operator of the accounting office activates an accounting application (not shown) and selects an adviser and an accounting period (S13-1). The accounting application displays a list of journals corresponding to the designated adviser and accounting period, and the operator selects a journal to be associated (S13-2). The accounting application extracts the designated journal data, the receipt image and electronic book table data associated with the journal data, or the receipt image and electronic book table data associated with the accounting file and sequentially displays them (S13- 3). Then, the corresponding consultant file management program (FIG. 4-2) is used to designate the consultant, the fiscal year, and the search tag if necessary (S13-4), and retrieve the electronic book table data to be associated ( S13-5). As shown in the GUI screen 3 of FIG. 4-3, a list of the received receipt images and the electronic book table data corresponding to the search condition is displayed on the screen (S13-6). For example, the book table data is dragged and dropped on the receipt image (S14-1), and journal entry is performed while referring to the receipt image and the selected electronic book table data (S14-2). In this journal entry, if the reference material is only a receipt image, the journal data is associated with the receipt image (first association of accounting). When the referenced material is only electronic book table data, the journal entry data and the electronic book table data are associated with each other (second association of accounting). When the referred material is one or more electronic book table data in addition to the receipt image, the receipt image and the electronic book table data are associated (third accounting association) (S14-3). In this way, the association of journal data, receipt image data, and electronic book table data is registered in the related image data (FIG. 2-2) of the server 200 (S14-4). Note that the drag and drop operation is not indispensable, and by referring to the selected electronic book table data from the electronic book table data searched and displayed while displaying the receipt image, the journal data and electronic book data can be referenced. The table data or the receipt image thereof may be associated with the electronic book table data.

As shown in the GUI screen 3 of FIG. 4C, when the electronic book table data is associated with the receipt image, an icon indicating that the electronic book table data is associated is displayed near the receipt image. Then, when the user clicks the above icon in the scene of referring to the receipt image when preparing the financial statement, preparing the tax return, or performing the auditing work, the associated electronic book table data will be displayed in chronological order by document type. Each document can be displayed in a list based on a specific rule such as a time-series order, a document type order, or a tag information priority order, so that related documents can be confirmed. This configuration will be described later in detail.

In the association using the GUI screen 3 of FIG. 4-3, when the contact name associated with the displayed receipt image and the contact name associated with the electronic book table data are different, the processing year of both image data If they are different from each other, or if both images are already associated with each other, an error message is issued to prevent the association. This prevents improper association.

FIG. 4-4(a) (transition diagram of association icon) is a list showing transition of icons indicating whether the receipt image is associated with the journal data or the electronic book table. This icon is displayed in the window in which the receipt image is displayed at the time of journal entry. Click this icon (or move the cursor over the receipt image) to display a list of associated electronic book tables. Click a specific electronic book table from the list to display the target electronic book table. To be configured. At the same time, the list display of the electronic book table can also serve as a setting means for switching display/non-display of the electronic book table to be displayed for association. For example, it is a mode as shown in FIG. 4-4(b) (electronic book table selection screen for canceling the related display when there is an association).

For example, as shown in FIG. 4-4(b), a column for releasing the association display is provided in each column of the electronic book table in the list display, and whether or not the release button is clicked (or a check mark is added). It is possible to provide a function of not displaying the association (release button ON) and displaying the association (release button OFF). In addition, as the meaning of the cancellation, not only may the association be displayed, but the association itself may be canceled. In this case, the release flag is grasped as a flag meaning to release the association itself.

As shown in FIG. 4-4(a), there are three types from the viewpoint of "presence or absence of electronic book table" and "association with displayed receipt image" of the fiscal year under processing at the relevant consultant during accounting. The state transition is shown. It is also possible to prepare icons having different appearances as the icon displays showing the three types of states, to display the two types of icons in a non-display state, or to change the color with one type of icon or gray out. Alternatively, the display may simply be a character string, “with/without association”. In addition, "Seki" meaning that there is an associated material with one letter or symbol, "San" meaning reference material, "R" of Relation (meaning relation) in English characters, or Connection It may be a letter such as "C" (which means a combination). Further, instead of the icon or character string that is constantly displayed, it may be an icon or character string that appears or pops up when the cursor is placed on a receipt image or the like. It should be noted that the drawing as an example shows a state in which the presence or absence of electronic book table data associated with two types of icons in a non-display manner is shown. Here, an icon with a solid line (or other line type) in the outline of the "!" mark indicates that there is an electronic book table for the fiscal year in process at the relevant consultant who is in the process of accounting and the receipt displayed. Displayed when there is an association with an image. The icon with a dotted line (or other line type) in the outline of the "!" mark indicates that there is an electronic book table for the year in process at the relevant consultant who is in the process of accounting, but it is not related to the displayed receipt image. Displayed when there is not. When the icon is not displayed, it means that there is no electronic book table for the fiscal year under processing at the relevant consultant who is under accounting processing, and there is no association with the displayed receipt image. Whether or not to check the association cancellation on the display screen is reflected by the display cancellation flags 1 to n of the related image data table (FIG. 2B).

Note that the display/non-display setting of the association (setting of the release button) can be set only by the user having the administrator authority, and the input person can use the electronic display whose association display is ON (setting of the release button is OFF). It may be possible to display only the book table. In this case, when the input person displays this screen, it is grayed out and the release state cannot be changed.

[Detailed flow (5) Association with documents from previous years]
Finally, the process (5) relating to the association with the documents of the past years will be described with reference to FIGS. As mentioned above, for example, losses of stocks can be carried over for 3 years. Therefore, by registering the information of the fiscal year associated with the electronic book table data related to the loss for a necessary number of years in advance, the electronic book table necessary for the past years can be obtained. Performs processing so that data can be called up by processing such as corporate tax applications in the next fiscal year.

The operator of the accounting firm uses the adviser file management program (FIG. 4-2) to specify the adviser and the accounting period, and if necessary, the search tag (S16-1). Here, when the target of the image data to be searched is set to the past year (S16-2), the search target period is changed to a period retroactive to the past of the search target of the past year management table from the fiscal year (S16-3). The program refers to a previously registered past year management table (shown in the lower right of FIG. 5-5) and searches for image data with the specified tag and the tag registered in the past year management table (S16-4). .. In this past year management table, the search target period (for example, 3 years) corresponding to a predetermined tag (for example, loss, tax return, stock, etc.) is registered, and these tags are added to the tags associated with the image record. Those included are extracted and displayed in a list (S16-5). The operator selects a target receipt image and electronic book table data (S16-6), registers the receipt image and electronic book table data, and the file created by the application in the server 200 (S16-7), and then records the image record. For example, as shown in FIG. 5-5, the column of the year is changed to “2014” and “2012 to 2014” for 3 years. As a result, necessary image data can be associated with a consultant, receipt image, or accounting file over other years. In addition, when carrying out the journal carry-forward processing, the receipt image associated with the journal entry data of the carry-forward source, the association information such as the electronic book table, and the tag information are inherited (associated) with the journal entry data of the carry-forward destination, and further. By associating the journal data of the carry-forward source with the journal data of the carry-forward destination, when entering the journal data of the carry-forward destination in the next fiscal year, not only the journal data of the carry-forward source, but also the original receipt image, electronic It may be possible to check the book and the like retroactively.

FIGS. 7 and 8 are diagrams showing a state in which, when inputting while referring to a receipt image or electronic book table data, the referenced receipt image or the like is associated with the input data. As you can see from the overview of the figure, the state of associating the receipt image etc. referenced at the time of data input (creation) with the input (creation) data each time, and further, such reference and correlation processing, It is a diagram showing that the materials necessary for input (creation) can be seen at a glance by sequentially folding the weights and also what kind of material was input (creation) at the time of audit. .. As shown in these figures, according to the present invention, first, the reference document data (receipt image) to be referred to is loaded and referred to for preparation for journal entry (S03 in FIG. 7). After that, when a person in charge of accounting input inputs a journal while referring to the receipt image, the receipt image and the associated electronic book table data are automatically called up, and the person in charge of accounting inputs while looking at these images ( Journal entry) can be performed (S12 in FIG. 7). In this process, the created journal data, the receipt image as the base, and the necessary electronic book table data are associated with each other.

One of the tasks of accounting firms is to prepare the financial statements of the consultant once a year. This is done by integrating all the journal data for that fiscal year and creating financial statements (financial statements) such as balance sheets and income statements. When creating a financial statement and registering it as output electronic book table data, as with electronic book table data (contracts, etc.) obtained from the consultant, the receipt image or receipt image referred to when creating the financial statement The electronic book table data (contract, etc.) associated with is further associated. As a result, it is possible to automatically associate the financial statement with a large number of journal data and the electronic book table data associated therewith. The created financial statement settlement statement is also one piece of electronic book table data, is stored in a folder for each consultant, and the association information is managed (S51).

Furthermore, the accounting firm prepares a tax return to be submitted to the tax office based on the financial statement (S52). In the present invention, when this report data (report form) is created and registered as the output electronic book table data, the referenced financial statements (electronic book table data) and the report (electronic book table data) are associated with each other, As a result, the receipt image (electronic book table data) used is associated with the used receipt image and electronic book table data, and this electronic book table data includes the financial statements and financial statements in addition to contracts and the like. ..

By the above processing, when the past report data is called in the audit work, it becomes possible to automatically refer immediately to all the receipt images and all the electronic book table data related to the report data. Work efficiency can be improved.

Although various embodiments and examples of the present invention have been described above in detail, the technical scope of the present invention is not limited to the above-described embodiments and examples, and the present invention covers the scope of the appended claims. It is possible to realize as various modified examples and modified examples without departing from the above, and it should be understood that all such modified examples and modified examples belong to the technical scope of the present invention.

INDUSTRIAL APPLICABILITY The present invention can be applied to a computer system that uses accounting software in an accounting office or a consultant company, or an accounting processing system used when journal entry is input in an accounting office.

100 Consultant terminal 200 Server 300 Personnel terminal 400 Accounting office client terminal

Claims (17)

An input system for an accounting office, a means for reading vouchers such as receipts generated by transactions of each consultant and storing them as receipt images in a server device,
A means for reading a document used in the business of an adviser and storing it in the server device as an electronic book table;
Means for managing the receipt image and the electronic book table in association with each other in the server device;
From the input operation terminal, a reference input means for inputting journal data while referring to a receipt image stored in the server device and an electronic book table associated with the receipt image,
When the journal entry is performed, the server device reads out the receipt image for each consultant, the electronic book table associated with the receipt image, and the electronic book table associated with the accounting file and provides them to the input operation terminal. ,
The input operation terminal displays the receipt image and the electronic book table on a display screen to accept input and correction by an input person,
The server device further comprises accounting first associating means for associating the input journal data with the referenced receipt image,
Second accounting means for associating the entered journal data with the referenced electronic book table,
An accounting third associating means for associating the receipt image referred to at the time of input with the electronic book table,
When registering an accounting document, including financial statements and financial statements created in the accounting process, as an electronic book table based on the entered journal data, the electronic book table to be registered must be based on the accounting document. Journal data, and a receipt image associated with the journal data, and an electronic book table associated with the receipt image and the journal data, further comprising a fourth associating means for accounting,
In the subsequent accounting process, depending on the type of accounting business such as journal entry and settlement processing, journal data associated with the application used for the accounting business or its created data, and a receipt image associated with the journal data. , An input system for an accounting office characterized by being able to track and confirm an electronic book table associated with the receipt image. In the input system for the accounting office according to claim 1, when performing tax-related business such as tax filing using the input system,
First tax-related means for associating tax return data created from accounting data including financial statements and financial statements data created based on the entered journal data with the referenced receipt image,
A second associating means for taxation that associates the tax return data with an electronic book table such as a contract or financial statement referred to,
A third associating means for tax purposes for associating the receipt image referred to when the tax return data is created with the electronic book table,
When registering tax return materials created from the entered tax return data as a separate electronic book table, the tax return data that is the source of the tax return data, and the tax return data associated with the tax return data are registered in the registered electronic book table. A receipt image, an electronic book table associated with the receipt image, and an electronic book table associated with the tax return data, further comprising a fourth associating means for tax purposes for an accounting firm. Input system. In the input system for the accounting office according to claim 1 or 2,
When conducting an audit or tax audit using the tax reporting materials created by the above-mentioned input system and accounting materials including financial statements and settlement materials for accounting processing operations such as audits and tax audit correspondence operations,
Correspondence is stored up to the information of the tax report material or the tax report data used when the tax accounting material was entered, the journal data, or the accounting data electronic book table including the financial statements and settlement materials. Using the information, call the tax return data or the tax report data or journal data, which is the basis of the tax report data or the tax report data, or the tax report data ,
Using the association information stored up to the receipt image and the information of the electronic book table used when the declaration data is input, call the receipt image and the electronic book table that are the source of the declaration data,
Using the association information stored up to the information of the journal data used at the time of inputting the accounting data, call the journal data that is the source of the accounting data,
Using the association information stored up to the receipt image and electronic book table information used when the journal data was input, call the receipt image and electronic book table that is the basis of the journal data,
Using the receipt image used when inputting the accounting material and the association information stored up to the information in the electronic book table of the accounting material including the financial statements and settlement materials associated with the receipt image, Recall the receipt image and the electronic book table of accounting materials including financial statements and settlement materials associated with the receipt image,
An input system for an accounting office, which is capable of displaying a called material by reference to support an input operation, an accounting processing operation such as the above-mentioned audit, and a tax examination correspondence operation. An input system for an accounting office according to any one of claims 1 to 3,
a) the electronic book table associated with the receipt image;
b) Journal data or declaration data entered based on the receipt image;
c) Accounting materials or tax reporting materials including financial statements and settlement materials created in the accounting process based on the entered journal data or tax reporting data; and
d) An application for creating tax filing materials in the tax related business process or financial statements and settlement materials in the accounting process.
At least two of the above elements are associated with each other, and in the subsequent accounting operations, the application used for the accounting operations or the application used for the accounting operations, such as tax-related operations such as journal entry or tax return entry, and accounting operations such as settlement processing. An input system for an accounting office characterized by being able to track and confirm journal entry data or tax return data, an electronic book, and/or accounting data or tax filing data associated with each work. The input system for an accounting office according to claim 1, wherein the input operation terminal is a local terminal in a accounting office, a remote terminal, or a virtual terminal. A control device of the server device, means for creating a public folder in the storage means of the server device;
A receipt image, an electronic book table, and accounting associated with the accounting folder by the accounting first associating unit, the accounting second associating unit, the accounting third associating unit, and the accounting fourth associating unit. Creates and stores a file, or a receipt image, an electronic book table, and a declaration file associated by the first tax association, the second tax association, the third tax association, and the fourth tax association To prepare for publication
A means for publishing the public folder whose access is restricted for each of the input operation terminals is included, and any one of claims 3 and 4 quoting claim 2 or claim 2 is cited. An input system for an accounting firm according to claim 5. Created based on the access destination to the public folder for each input operation terminal and/or the journal data or the entered journal data when the publication preparation unit stores necessary files in the publication folder 7. The input system for an accounting firm according to claim 6, further comprising means for notifying the acquisition source information of the application used for creating the declaration data created from the accounting data including the financial statements and the settlement data. The input system for an accounting firm according to claim 6 or 7, wherein the means for publishing the public folder publishes the consultant information in the public folder in a secret state. 7. The control means of the input operation terminal includes means for recording a work history for the accounting file or the declaration file, and sending the work history together with the accounting file or the declaration file to the server device. 9. An input system for an accounting office according to any one of 8 to 8. By the input from the input operation terminal, when the declaration data created from the accounting data including financial statements and settlement materials created based on the journal data or the entered journal data is registered in the input system,
10. The control means of the input operation terminal includes means for deleting data temporarily stored in the storage means of the input operation terminal and registered in the server device. An input system for accounting firms described in Crab. A means for managing the receipt image and the electronic book table in the server device by associating the receipt image and the electronic book table with each other, a display screen depending on the presence or absence of the association and/or the type of the associated document. The input system for an accounting office according to any one of claims 1 to 10, wherein different icons are displayed together. The means for managing the receipt image and the electronic book table in association with each other in the server device is a receipt image that is being displayed for reference or a receipt image or electronic document that is associated with the electronic book table when an execution operation of the icon is performed. The input system for an accounting office according to claim 11, wherein the book table is displayed based on a specific rule. The means for managing the receipt image and the electronic book table in association with each other in the server device is any one of when the receipt image or the electronic book table associated with the reference display receipt image or the electronic book table is displayed. 13. The input system for an accounting office according to claim 12, wherein an instruction for canceling the association with the receipt image or the electronic book table or canceling the display of the association is accepted. An accounting input method performed by an input system for accounting firms,
The server device stores a receipt image obtained by reading a voucher such as a receipt generated in the transaction of each consultant,
The server device stores the electronic book table obtained by reading the documents used in the business of the adviser,
The server device manages the receipt image in association with the electronic book table,
A step wherein the server apparatus, which provides reading an electronic book table associated with the electronic book tables and accounting files associated with the receipt image and the receipt image for each advisory destination input operation terminal,
A step in which the input operation terminal displays the receipt image and the electronic book table on a display screen to accept an input or correction by an input person;
Further, the server device is
A first accounting step for associating the entered journal data with the referenced receipt image,
A second associating step for accounting that associates the entered journal data with the referenced electronic book table,
A third associating step for accounting that associates the receipt image referenced at the time of input with the electronic book table,
When registering an accounting document, including financial statements and financial statements created in the accounting process, as an electronic book table based on the entered journal data, the electronic book table to be registered must be based on the accounting document. A journal image data and a receipt image associated with the journal data and an electronic book table associated with the receipt image and the journal data, further comprising a accounting fourth association step,
In the subsequent accounting process, depending on the type of accounting business such as journal entry and settlement processing, journal data associated with the application used for the accounting business or its created data, and a receipt image associated with the journal data. An accounting input method characterized in that an electronic book table associated with the receipt image can be tracked and confirmed. An accounting input program executed by a server device of an input system for an accounting office,
A step of storing a receipt image obtained by reading vouchers such as receipts generated by transactions of each consultant,
The step of storing the electronic book table that reads the documents used in the business of the adviser,
Managing the receipt image and the electronic book table in association with each other;
A step of reading out a receipt image for each consultant and an electronic book table associated with the receipt image and an electronic book table associated with the accounting file and providing them to the input operation terminal;
From the input operation terminal, a step of receiving journal data input and corrected by an input person while referring to the receipt image and the electronic book table,
A first accounting step for associating the entered journal data with the referenced receipt image,
A second associating step for accounting that associates the entered journal data with the referenced electronic book table,
A third associating step for accounting that associates the receipt image referenced at the time of input with the electronic book table,
When registering an accounting document, including financial statements and financial statements created in the accounting process, as an electronic book table based on the entered journal data, the electronic book table to be registered must be based on the accounting document. A journal image data and a receipt image associated with the journal data, and an electronic book table associated with the receipt image and the journal data, accounting fourth association step,
In the subsequent accounting process, depending on the type of accounting business such as journal entry and settlement processing, journal data associated with the application used for the accounting business or its created data, and a receipt image associated with the journal data. An accounting input program for causing the server device to execute the steps of tracking and confirming an electronic book table associated with the receipt image. The input operation terminal according to any one of claims 1 to 13, which is included in the input system for an accounting office. The server device according to any one of claims 1 to 13 in the input system for an accounting office.

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