KR100986580B1 - Method and System for Statement of Cash Flow - Google Patents

Abstract

The present invention relates to a method and a system for providing a cash flow statement and a statement of cash flow statement, in particular, a method and system for automatically providing a cash flow statement by a direct method, a method and system for automatically providing a cash flow statement by an indirect method, and a cash A method and system for automatically providing a flow table specification.

Cash flow statement, Financial statements, Direct method, Indirect method, Cashism, Accrualism

Description

Method and system for providing statement of cash flow statement and statement of cash flow statement

The present invention relates to a method and a system for providing a cash flow statement and a statement of cash flow statement, in particular, a method and system for automatically providing a cash flow statement by a direct method, a method and system for automatically providing a cash flow statement by an indirect method, and a cash A method and system for automatically providing a flow table specification.

Along with the balance sheet, the income statement and the statement of retained earnings, there are direct and indirect methods of preparing cash flows in major financial statements.

The direct method shows cash flows from operating activities by cash inflow source and cash outflow usage, and provides more useful information in terms of predictability than indirect by displaying cash flows for major revenue activities and related expenses. Therefore, it can be said that the cash flow statement by the direct method is more in line with the original purpose of the cash flow statement.

However, since the conventional accounting system is based on accrualism, it is not possible to prepare a cash flow statement by direct method that can be prepared only by cashism. If all accounting information is re-entered by cash notes, a cash flow statement can be prepared by direct law, but the increase in accounting costs will be an overburden for the company.

The indirect method provides information on the difference between net income and net cash flows from operating activities. Since net income information from the income statement is useful for evaluating and predicting future earnings, information on the difference between net income and operating cash flow is also useful for analyzing and evaluating the entity.

However, the indirect method is a method of preparing a cash flow statement by backtracking a non-cash account that affects net income in a conventional accrual accounting system. Therefore, the net income must be finalized after the settlement is completed. It does not provide a flow table. In addition, this process requires additional information (for example, depreciation information in the manufacturing cost statement) that is not included in the balance sheet and the income statement relating to the non-cash account. The reality is being created by hand.

 Therefore, in the double-entry bookkeeping system based on the concept of accrualism, the balance sheet, income statement, and statement of retained earnings can be automated among the four financial statements requiring external disclosure, but the cash flow statement can be directly or indirectly used by external experts. Relying on manual labor, in particular, the cash flow statement by direct law is less than 1% (2003) in Korea and less than 3% (1994) in the United States. Since it is a direct method that transforms the indirect method rather than the cash flow statement by the direct method, it is not much different from the cash flow statement by the indirect method. The fact that it is so useful and not automated even though it is absolutely necessary to be included in the four financial statements itself indirectly proves that there was a technical barrier. The technical barriers of the prior art are summarized as the fact that atomic journaling and duplex systems, which are essential for automation, are not being performed, which will be described later.

 In recent years, the International Accounting Standards Committee has been considering a method of enforcing the direct law (the direct method based on cash-based accounting rather than the direct method as a variation of the indirect method) which has an unrivaled advantage in terms of usefulness. Inconclusive, most countries, including the United States, recognize both direct and indirect law. Therefore, if a method is developed to automatically provide a cash flow statement by direct law, the creation of a cash flow statement by direct law may be compelled, resulting in a change in the International Accounting Standards and, consequently, a change in Korean IFRS.

 In conclusion, in reality, there is a need for a method and system for automatically preparing cash flows using general accounting information (journal information), bypassing the manual dependence of experts, whether direct or indirect. The International Accounting Standards Committee intends to enforce the preparation of <if it is feasible (i.e., cash flow information applied directly to the accounting information system of the company without increasing the cost and burden of the financial statements). Automating the creation of cash flow statements by direct law could contribute to the increase of social benefits.

Further, the effect would be doubled if you automate the creation of a statement of cash flow statement that would allow you to capture the details of the cash flow on a date-by- date basis for all items of the cash flow statement, whether direct or indirect.

Conventional attempts to facilitate the preparation of cash flow statements using a computer include Japanese Patent Application Laid-Open No. 2001-067429. However, this does not provide a method of preparing a cash flow statement by the direct method. There is a limitation that it cannot be utilized, and it must go through complicated steps such as table storage means, fund transaction counting means, and profit and loss accounting means. In addition, since it is necessary to go through the data aggregation process as described above, it is virtually impossible to generate a cash flow statement by indirect method at the same time as a journal entry. In addition, non-cash accounts can be traced back, so they cannot provide a statement of cash flow statement that can be created only by direct tracking of cash accounts.

On the other hand, Japanese Patent Laid-Open No. 2004-234063 proposes an easy method of preparing a monthly cash flow statement according to the direct method, but since it is prepared using the monthly total balance trial data, it does not provide a real-time cash flow statement. There is. In addition, even when matching the accounting subjects and cash subjects of the cash flow statement, it is difficult to accurately match due to the complexity and duality of transaction data. In addition, it does not provide indirect method of cash flow statement, and it does not provide a statement of cash flow statement that can be prepared only by direct tracking of cash account because it is a method of backtracking non-cash account.

On the other hand, Korean Patent Publication No. 10-2007-0031068 is a computer-readable recording medium that records the method and system for automatically providing the cash flow statement and the program for automatically providing the cash flow statement to easily prepare the cash flow statement in real time according to the direct method. However, in the double entry bookkeeping system based on the conception of accrualism, there is a non-atomic journal, so a non-atomic journal must be converted to an atomic journal to provide a cash flow statement in real time. It ignores the fact that it can. Therefore, since the conventional method does not provide a method for converting an journal entry into an atomic journal, there is a drawback in the method of automatically providing a cash flow statement by a direct method. That is, the published patent demonstrates the automatic preparation of the cash flow statement by the direct method by presenting only the atomic journal as an example. However, when the non-atomic journal is included at least, the technique cannot be automatically created by the direct method. In addition, the above-mentioned technology does not separately present the concept of atomic journalization. Since the concept of atomic journalism is a necessary concept in real-time automatic generation of cash flow tables, unless otherwise explained, it may be considered that there is a theoretical flaw in the preparation of the specification. have. Second, unlike Japanese patents that trace back non-cash accounts, it is a direct method of tracking cash accounts. <In cash journal entries, even though cash accounts and credit accounts exist in debit, account debit account offsets. This is an important premise that it should not be entered in net debit or credit amount only. The present invention introduces this premise as an input rule, which will be described later. Third, since the present invention is not a dual system of <account and purpose> for the first time, but a single system of <account> of the double entry bookkeeping system based on the conventional accrual concept a) the processing logic type is' deferred occurrence ',' Deferred settlement ',' deferred settlement ', and' arrangement settlement ', since the <purpose> has not been pre-classified, the cash flow statement cannot be provided in real time for multiple purposes in the same account; b) the cash flow statement cannot be provided in real time, unless the account-specific balance is managed, even if the same account is a single purpose; c) Therefore, because <objectives> are not classified at the time of cash expenditure, the statement of cash flow statement can be confirmed at the time of final settlement. Therefore, the statement of cash flow statement cannot be prepared by the date of cash flow. An approximate statement of cash flow statement can be prepared but not an exact statement of cash flow statement; d) There are disadvantages such as the indirect method of cash flow statement and the statement of cash flow statement cannot be provided.

In other words, the above technique allows the preparation of cash flow statement items that exactly match the accounting ideology and economic realities at <confirmation time>, and the present invention provides the cash flow statement items that exactly correspond to the accounting ideology and economic realities at <import and expenditure point>. Since <date> required in the statement of cash flow statement is <import and expenditure point>, the above description indicates that the statement of cash flow recorded at <import and expenditure point> This is difficult because it is not a cash flow statement that corresponds exactly to the cash flow statement but rather an account that fits roughly with accounting and economic realities. For example, the advance payment for the purchase of equipment is categorized as precisely <cash flows from investment activities-cash outflows from investment activities-acquisition of supplies> at the time of expenditure, but the above technique is described as It should be classified as cash flow-other-increase in advance payments, and can only be classified as <cash flow from investment activities-cash outflows from investment activities-acquisition of equipment> This is a problem with accounting and economic realities because the statement of cash flows does not exactly match the flow of cash.

This can be understood that it does not solve the problem of the conventional accounting system (single single account), which is journalized only by <Payment>. The present invention accounts for the cash flows classified by <Payment / Supplies>. The system (duplex system of accounts / purposes) solves the difficulties in preparing these cash flow statements. For reference, this dual system is used only in the case of inconsistent accounts, which will be explained later.

In addition, the above technology needs to manage cash flow balance information, balance change history and cash flow transaction information even in the case of atomic journal entry, and it is necessary to manage deferred occurrence, deferred settlement, deferred settlement, and settlement settlement. There is a drawback in that it includes complex logic, and the present invention avoids such complex logic in view of the fact that the key to direct cash flow statement creation is to separate the atomic journal containing the cash account. In other words, if the debit is cash and the credit is not cash, the cash flow statement item is determined. If the debit is not cash and the credit is cash, it is determined as cash flow statement item. If not, the cash flow statement is derived by a simple rule that is regarded as an unrelated item. For reference, in providing automatic cash flows from operating activities under indirect methods of the present invention in real time, it is also necessary to use atomic journals that do not include cash accounts. In addition, it will be explained later that only an atomic journal with a cash account is required for the automatic and real-time provision of cash flows from financial activities under indirect law and cash flows from operating activities under direct method.

 As described above, in the related art, a system and method for automatically providing a cash flow statement and a cash flow statement in real time by using a direct method or an indirect method by converting an atomic journal using a computer system while simultaneously inputting a conventional non-atomic journal is provided. It wasn't. In addition, a system and method for providing a cash flow statement that is perfectly consistent in terms of daily cash flows and accounting and economic realities by introducing an inconsistent account and additionally designating the relevant purpose in case of inconsistent accounts at the time of cash income and cash expenditure. Was not.

The object of the present invention is to overcome these limitations of the prior art, and it is possible to automatically convert a conventional general journal (i.e., a conventional nonatomic or conventional atomic journal) into an atomic journal without relying on the manual work of an accounting expert. The method and system of conversion and the general system of <account> and <purpose>, which goes one step further from a single system of conventional <account>, simply input the general accounting information, and then use it to generate cash and cash expenditure points (indirect method). In this case, the statement of cash flows and cash flows, which can be provided automatically and directly or indirectly, in some cases, including the occurrence of cash flow statement items relating to operating activities, without the need for manual accounting by the accounting expert. The present invention provides a method and system.

In order to achieve the above object, the present invention provides a method for automatically providing a cash flow statement and a cash flow statement, which are connected to the user interface through a communication network, and also accounting information, accounting information, and primary, secondary and tertiary classification results. The cash flow statement item by value (hereinafter, 'cash flow statement item') and possible atomic journal information are connected to the external journal processing system which is stored in advance by DB and user information is DBized inside. A method for automatically providing a cash flow statement and a cash flow statement, which is pre-stored and provided by the automatic cash flow statement and cash flow statement, which provides cash flow statement outflow information and cash flow inflow information for the preparation of the cash flow statement. Approving a login to the system of; b) obtaining accounting information including journal data obtained by the journal processing of the external journal processing system by a dual system of 'account' and 'purpose'; c) a 'cash flow statement item setting mode' for classifying the journal data into a corresponding cash flow statement item; d) a journal entry atomic decomposition mode for converting the journal entry data into atomic journals; e) a 'creation mode' step of storing the atomic journal entry data in a 'cash flow table outflow DB or a cash flow table inflow DB'; f) automatically generating the cash flow statement and the cash flow statement statement in a command or outputting the cash flow statement and the cash flow statement statement in a predetermined format.

Meanwhile, in order to achieve the above object, the system for automatically providing the cash flow statement and the statement of the cash flow statement of the present invention includes a cash flow outflow information database (DataBase: DB), a cash flow inflow information DB, a cash flow management server, a user information DB, and a web server. (Web Server) can be included. Peripheral systems connected to this system include a number of user interfaces, communication networks, and journal entry processing systems.

According to the present invention, using the general accounting information, it is possible to automatically provide the cash flow statement and the statement of cash flow statement by direct and indirect method without relying on the manual work of the accounting expert, and the cash flow statement and the cash flow statement in real time at the same time as journal entry processing. It is possible to provide a method and system for automatically providing a cash flow statement and a cash flow statement appendix that can provide a statement.

According to the present invention, using the general accounting information, it is possible to automatically provide the cash flow statement and the statement of cash flow statement by direct and indirect methods without relying on the manual work of the accounting expert. It is possible to provide a method and system for automatically providing a cash flow statement and a cash flow statement appendix that can provide a statement.

First, the definition of the main terms to help understand the description of the present invention are as follows.

 "Matched account" means an account subject whose name does not match the objective name. In particular, advance payments, receivables, unpaid payments, down payments, deposits, advance payments, receivables, unpaid expenses, and advance revenues are not related to <account> because one account subject cannot automatically specify a cash flow statement because there is more than one related account. Additional designation of <purpose> is required. Such cases are referred to as <non-confirmed accounts> among inconsistent accounts, which are described below. A discrepancy account means any case where the subject and object of the account are not identical, as well as the unconfirmed account. Accumulated amortization and depreciation of equipment.

The term 'unconfirmed account' means advance payments, receivables, unpaid payments, advance payments, deposits, advance payments, outstanding revenues, unpaid expenses, and advance revenues. In addition to the account>, additional specification of <objective> is required. For example, if the down payment may be related to a good or a piece of equipment, the down payment is an account subject and the purpose of the goods or fixtures should be presented in order for the cash flows from sales activities (primary classification) / buying and employees to be related. Outflows (secondary classification) / commodity purchase (third classification) or cash flows from investment activities (primary classification) / cash outflows from investment activities (secondary classification) / acquisition of equipment (third classification) Can be specified. These uncommitted accounts can be liquid.For example, if you want to see trade receivables on the cash flow statement based solely on sales, you do not want to be an undefined account, but you want them to be broken down into sales, product sales, and commission income to be displayed on the cash flow statement. If it is, it is classified as unconfirmed account and it must be designated for one of the goods sales, product sales, commission income, etc., so that the cash flow statement items can be designated.

'Objective' means <second account subject> which mediates account subjects and cash flow statement. In case of coincidence account, coincidence with account subject and mismatched account subject does not coincide with account subject. Can be specified. As a result, it is a feature of the present invention that an associated cash flow statement item is designated by purpose.

'Dual system' is a new accounting system that performs an error correction journal when one of these factors is changed due to the dual factors of accounting and purpose. In this case, if there is any change in the account subject or purpose, the error correction journal shall be executed on the original date. Under the dual system, the error correction journal due to the double factor is mandatory to derive the correct cash flow statement.

'Single system' is a conventional accounting system that performs error correction journals based on a single factor of account subjects. Error correction journals can be performed by double factors even under a single system, but this is not mandatory.

An atomic journal is a journal entry consisting of only one account subject in debit and credit. Such atomic journal entry is a clue for directly tracking a cash account in the present invention, which uses a method of directly tracking a cash account, unlike a conventional cash flow method of backtracking a non-cash account. This is a necessary element to provide a relative account subject).

'Non-atomic journal entry' is a journal entry consisting of two or more account subjects.

The term 'general journal entry' refers to a conventional journal entry and may include both non-atomic journal entries or atomic journal entries.

Journal entry atomic decomposition is a procedure that converts a conventional journal entry into a group of atomic journal entries.

'Normal mode' refers to the journal entry that is performed during normal transaction.

'Cancel mode' refers to the reversal of a journal entry that is performed during normal transaction as an error correction journal.

'Cash Flow Statement Affiliated Statement' is an attached statement that shows the details of each cash flow statement item by date.

'Cash Flow Statement Items' is an abbreviation for cash flow statement items resulting from the first, second and third classifications. For example, cash flow statement items for cash flow statement outflows for account securities are the cash flows from investment activities ( Primary classification), cash outflows from investment activities (secondary classification), and acquisition of securities (third classification).

In addition, in order to facilitate understanding of the description of the present invention, a simple rule to be entered upon input in order to automatically generate a cash flow statement and a statement of cash flow statement by direct method and indirect method in real time while accurately reflecting accounting ideology and economic substance is described as follows. Is the same as However, those skilled in the art having prior knowledge of accounting may recognize that the first, second, and third rules below are the same rules in the conventional accounting process. In other words, if the rules are not followed, the accounting is wrong even in the conventional accounting. The fourth rule is a rule added because the present invention first introduced the concept of the object. The fifth rule is inserted because the present invention is a direct way to track cash accounts.

First, journal entries are based on income and expenditure dates for cash income and expenditure.

Second, in the absence of cash income and expenditure, the journal entry is based on the accounting date.

Third, in the cancellation mode, the error correction journal is carried out retroactively to the original date (the date of receipt and expenditure of cash or the date of occurrence).

Fourth, even if the purpose is changed, the error correction journal must be performed.

Fifth, in a journal entry related to a cash account, even if a cash account and credit account exist in the debit, the debit credit account should not be offset and only the net amount of the debit or credit account should be displayed.

In addition, in order to help the understanding of the description of the present invention describes the charging agent required for the present invention to be established in accounting theory is as follows.

First, any conventional journal entry can be divided into atomic journal entries. For reference, this premise is necessary to establish a cash flow statement preparation method for tracking cash accounts directly, and to establish a cash flow statement formation method for setting up cash flow statement items in advance for all account subjects. Those skilled in the art with prior knowledge of accounting will understand that this premise holds and a detailed description thereof will be omitted.

Second, inconsistent accounts can be set for purpose. For reference, this premise is necessary to establish a cash flow statement assuming a dual system of accounts and purposes. Those skilled in the art with prior knowledge of accounting will understand that this premise holds and a detailed description thereof will be omitted.

Third, the definition of cash in the balance sheet and cash in the statement of cash flows coincide. This premise is not absolute. In other words, even if the definition of cash in the balance sheet and the cash in the cash flow statement are inconsistent, it can be sufficiently adjusted by different classification of the inconsistencies. However, in the description of the present invention, for convenience of explanation, it is assumed that the definition of cash in the balance sheet and the cash in the statement of cash flow will be described. For reference, according to the current K-IFRS, the cash and cash equivalents in the balance sheet refer to the cash accounts in the statement of cash flows.

In addition, the principle of converting non-atomic journal entry into atomic journal, which is one of the core technologies of the present invention, will be described in order to help understand the description of the present invention.

First, work is performed in the following steps using the objective information of each non-atomic journal. First, in Debit, select an account subject that is not a cash subject. Then follow these steps: If there are no other accounts in <Debit> other than the <Cash> account, skip steps 2, 3, and 4 and perform step 5.

Second, if there is an account with the same purpose as <Account> in <Credit>, deduce <Combination of account with one atomic journal> and carry out the following steps. In this step, if <credit> does not have the same account subject as the corresponding account subject, <credit> derives <combination of one atomic journal account> in which <cash> account subject is located. The amount shall be the amount of any account subject in Debit.

Third, the lesser of the amounts of debit and credit in the account combination of one atomic journal is the amount of this journal entry. The amount of this atomic journal entry is deducted from the amount (or balance) of <debit> and <credit>. If the balance of <debit> is not 0, return to the second step above and perform the subsequent steps. If the balance of <debit> is 0, <debit> selects any other account subjects other than <cash> account subjects, and returns to the second step above to carry out subsequent steps. If the balance of <debit> is 0 and there are no more account items in <debit> other than <cash> account subjects, proceed as follows.

Fourth, select an account subject other than <cash> account subject in <credit> and perform the following steps. If there is no longer any account in Credit, which is not a cash account, Conversion to Non-Atomic Journal Entry is completed.

Fifth, <Debit> derives the <Combination of account items of one atomic journal> in which the <Cash> account subject is located, and the amount of this atomic journal entry is the amount of any account subject in <Credit>. In <Credit>, a random account subject other than the <Cash> account subject is selected and the process returns to the fourth step and performs subsequent steps. If there is no longer any account in Credit except for the Cash account, Conversion to Non-Atomic Journal Entry is completed.

Sixth, select an account subject other than the <cash> account subject in <Credit> and perform the fifth step. If <credit> does not have any account subjects other than <cash> account subjects, deduct <account combination of one atomic journal> whose account subjects of <debit> and <credit> is <cash> The amount of is equal to the amount of <debit> (or <credit>), and <conversion to non-atomic journal entry> is completed.

In addition, in order to help the understanding of the description of the present invention describes the process of deriving the cash flow of operating activities by one of the core technology of the present invention as follows.

First, cash flows from operating activities, direct cash flows from investment activities, cash flows from finance activities, and cash flows from investment activities through indirect methods are derived through atomic journal entry, including cash account subjects traded in the company. Can be.

Second, the total amount of cash flows from operating activities by the indirect method can be derived through atomic journal entry, which includes the cash account subjects traded in the company.

Third, the detailed composition of cash flows from operating activities by indirect method can be derived through atomic journal entry including cash account subjects traded in the company and some atomic journal entries not including cash account subjects.

Fourth, the cause of the difference between the second and third reasons includes net income in the details, and the amount of net income included in the details of the cash flows from operating activities under this indirect method matches the amount of net income in the income statement. For the purpose of operating the company's activities in some of the atomic journal entries that do not include cash accounts, as well as the atomic journals that contain cash accounts that were traded during the period, The cash flow statement items classified as cash flows due to For example, there may be a journal entry with debits of KRW 100 and credits of KRW 100 in foreign currency translation. A) Changes in assets and liabilities from cash flows / operating activities resulting from operating debits. Increase in [(-) operating cash flows]; b) <credit> cash flows / current net income / current net income from operating activities [(+) cash flows from operating activities]; c) <credit> deduction / foreign exchange income on cash flows / income without cash inflows from operating activities [(-) cash flows on operating activities]; d) <credit> Cash flows from operating activities / Changes in assets and liabilities from sales activities / Reduction in sales receivables [(+) Cash flows from operating activities] The total amount of cash flows from operating activities is 0 Details of cash flows from activities include: a) changes in assets and liabilities from operating activities / increased sales receivables [(-) 100]; b) Net Income / Net Income [(+) 100]; c) deduction / foreign exchange income, such as income without cash inflow [(-) 100]; d) Changes in assets and liabilities from operating activities / reduction in sales receivables [(+) 100]. It can be seen that the net income of 100 won in these cash flow statements is exactly the same as the net income of 100 won in the income statement.

Hereinafter, exemplary embodiments of the present invention will be described with reference to the accompanying drawings. 3 is a schematic configuration diagram of a system for automatically providing a cash flow statement and a cash flow statement appendix 100 and a peripheral system according to an exemplary embodiment of the present invention. Cash flow statement and cash flow statement automatic statement system 100 provides a cash flow statement outflow information database (DataBase: DB) (110), cash flow statement inflow information DB (120), cash flow management server 150, user information DB (160) ), A web server 170 may be included. The peripheral system connected to the system 100 may include a plurality of user interfaces 181, 182, and 183, a communication network 200, and a journal processing system 300.

The journal entry processing system 300 is a manual, automatic or semi-automatic system, and includes cash flow statement item information (hereinafter referred to as' cash flow statement item) based on preliminary prepared account information and first, second and third classification results. It is a system that creates and stores a group of atomic journals through a series of processes using journal data input by a user based on information.

The account information DB 310 in the journal processing system 300 stores account information for each credit card (prepared in advance). Accounting information usually includes subdivision, accounting, and purpose code data. The accounting information DB usually stores accounting information generated through manual, semi-automatic or automatic journal processing by the journal processing server 350.

9 illustrates a configuration example of accounting information according to an exemplary embodiment of the present invention. Accounting information may be a collection of journal data for a specific period in order. As shown in FIG. 9, a general journal number, transaction date (or transaction date and time), account number, loan classification, account subject, purpose, A transaction amount item may be provided. According to an embodiment, a transaction summary may be further provided on an item of accounting information. The cash flow statement item information DBs 330 and 335 store cash flow statement item information corresponding to (prepared) a plurality of borrowing account items. Cash flow statement item information usually includes code data of primary, secondary and tertiary classifications.

The journal processing server 350 may be connected to the user interfaces 181, 182, and 183 via a communication server 200 through a web server (eg, 170). The journal processing server 350 uses the account subject information stored in the account subject information DB 310 to generate a credit accounting subject corresponding to the transaction briefness input (ie, selected or input by the user) through the user interface. After confirming (manual, semi-automatic or automatic), and using the transaction data to perform journal entry processing to generate accounting information and store in the accounting information DB (320). Here, since the accounting information is usually provided with account number, account name, purpose name, subdivision value, transaction amount data, the accounting information DB 320 and the direct method cash flow table item information to be described below through these information items. DB (330), indirect cash flow statement item information DB (335), journal entry temporary DB (351), copy journal entry temporary DB (352), the creation mode input atomic atomic temporary DB (353) can be configured with association It should be noted. In other words, through a series of processes, accounting information data is confirmed and converted (manually, semi-automatically or automatically) into groups of cash flow statements and atomic journals. Journal entry processing server 350 provides the cash flow management server 150 with accounting information, cash flow statement item information, and group information of atomic journals.

The direct method cash flow statement item information DB (330) and the indirect method cash flow statement item information DB (335) store the cash flow statement item information by the first, second, and third classifications based on the account subject name, purpose name, and subdivision values. do. 20, 21, 22 and 23 are diagrams showing an example in which the cash flow statement item information DB and the journal entry processing server according to an embodiment of the present invention is linked. Referring to FIGS. 20, 21, 22, and 23, the entered account subject and purpose may include cash flow statement item information. 20, 21, 22, and 23, the specific examples of cash flow statement information, where the balance sheet and the income statement of the income statement is an important premise that it is possible to set the cash flow statement items for all account subjects in advance The present inventors directly demonstrate the establishment of cash flow statement items for major account subjects. Those skilled in the art will be able to fully understand the important premise that it is possible to set up cash flow statement items for all accounting subjects in advance with reference to these examples, and thus, further descriptions thereof will be omitted.

The journal entry temporary DB 351 stores a completed journal entry by the dual system, and FIG. 12 is a diagram illustrating an example of a configuration of a journal entry temporary DB according to an exemplary embodiment of the present invention.

In the preparation mode input standby atomic journal temporary DB 353, the atomic journals which have undergone a series of procedures for the created journal entry are temporarily stored, and FIG. 17 shows the creation mode input standby atomic journal temporary DB according to the preferred embodiment of the present invention. It is a figure which shows the structural example of this.

Direct method cash flow statement outflow information DB (110) and direct method cash flow statement inflow information DB (120), after the atomic journal entry of the preparation mode input standby atomic journal temporary database (353) is called one by one, if the credit card is all cash accounts or all cash accounts If the credit is the only cash account, the debit cash flow statement item information is stored in the direct method cash flow statement information database. If the debit is the only cash account, the cash flow statement item information of the credit method is the direct method cash flow statement. 25 and 26 are diagrams showing examples of the configuration of the direct method cash flow table outflow information DB and the direct method cash flow table inflow information DB according to an embodiment of the present invention.

Indirect method cash flow statement outflow information DB (130) and indirect method cash flow statement inflow information DB (140) in the indirect method preparation mode Atomic journal entry temporary DB (358-1) after the atomic journal is called one by one, if all credit card If it is excluded. If the credit is the cash account, the debit cash flow statement item information is stored in the indirect cash flow statement outflow information DB. If the debit is the cash account, the cash flow statement item information of the credit is stored in the indirect cash flow statement inflow information DB. . If the loan is not all cash accounts, the debit cash flow statement item information is stored in the non-cash transaction indirect cash flow statement operating activity outflow temporary DB 135, and the cash flow statement item information of the credit cash indirect method cash flow statement operating The activity inflow temporary DB 145 is stored. Non-cash Transaction Indirect Cash Flow Statement Operating Activity Outflow Temporary DB and Non-cash Transaction Indirect Act Cash Flow Statement Operating Activity Inflow Temporary DB The cash flow item information stored in the Indirect Act Cash Flow Statement Outflow Information DB (130) and Indirect Law after investment and financial activities are removed. Cash flow statement inflow information DB is stored in 140. 26 and 27 are diagrams showing examples of the configuration of the indirect cash flow statement outflow information DB and the indirect cash flow statement inflow information DB according to an embodiment of the present invention.

The process of preparing the cash flow statement by the indirect method is basically the same as the process of preparing the cash flow statement by the direct method. For convenience of explanation, the description will be separately made in the configuration of the present invention. Therefore, the journal processing system 300 separately includes an indirect journal entry temporary database 351-1, an indirect copy journal entry temporary database 352-1, and an indirect method creation mode injecting atomic journal entry temporary database 353-1. The cash flow management server 150 also uses indirect method cash flow table item information DB (335), indirect method cash flow table outflow DB (130), and indirect method cash flow table inflow DB (140) based on primary, secondary, and tertiary results. It is shown in FIG. 3 as being separately embedded in those for preparing a cash flow statement. However, those skilled in the art will be able to configure a method of integrating and configuring the code for the direct method and the indirect method by referring to the description of this configuration separately, so the detailed description is omitted.

In addition, the process of preparing the cash flow statement by the indirect method is basically the same as the process of preparing the cash flow statement by the direct method. Use the narrative described further in the flow section to prepare a cash flow statement by direct method that covers only those parts that vary.

The user information DB 160 stores information for identifying a user (ie, user information) (eg, a user ID, a password, a contact, an address, and the like).

The communication network 200 may be an in-house LAN of the company or the Internet using a Hyper Text Transfer Protocol (HTTP). As the communication network 200, various communication networks such as a wired communication network, a digital satellite broadcasting network, and a wireless mobile communication network may be used in a physical sense. The user interface is typically a personal computer with a web browser installed, but is not limited thereto.

Various connection devices having a function of accessing a web server to input or read necessary data, for example, a mobile communication terminal, a kiosk, a personal information terminal such as a PDA, and a digital TV may be used.

The web server 170 may be configured by the user through a user interface 181 (e.g., a mobile communication terminal), 182 (e.g., a PDA), 183 (e.g., a personal PC), and a communication network 200. 300)) to log in and mediate to retrieve or enter the required information.

According to an embodiment of the present invention, as described above, the communication network 200 is communicatively connected to the user interface (eg, 181, 182, 183), and also includes accounting information, accounting information, primary and secondary. , The cash flow statement items (hereinafter referred to as 'cash flow statement items)' information according to the third result are connected to the external journal processing system 300, which is pre-stored by DB, and the user information is stored in the DB. Cash flow table and cash flow statement with the cash flow statement outflow information and cash flow statement inflow information for the preparation of the cash flow statement, the cash flow management system 150 (the cash flow management server 150 of the cash flow management server 150) A method of automatically providing flow and cash flow statement statements is carried out.

Meanwhile, according to another embodiment of the present invention, the journal entry processing system 300 of FIG. 3 and the system for automatically providing the cash flow statement and the cash flow statement appendix 100 are all embedded in one PC, and under such conditions, the cash flow statement in the PC And the method of automatically providing the cash flow statement and the cash flow statement statement (eg, the method including steps S410 to S453 shown in FIG. 4) through the automatic cash flow statement provision system 100. A recording medium (for example, a CD recording a program) on which a computer program for automatically providing a cash flow statement and a cash flow statement appendix for driving can be provided. For example, a system or program for operating the system 100 for automatically providing a cash flow statement and a cash flow statement statement may be provided in so-called ASP form or may be provided in a package form. Therefore, the system structure of FIG. 3 should be understood as an example, and it should be noted that different systems may be implemented according to embodiments of the present invention. However, as one of the preferred embodiments of the present invention with reference to Figure 3 will be described for the method and system for automatically providing the cash flow statement and the statement of cash flow statement.

4 is a flowchart illustrating an implementation of a method for automatically providing a cash flow statement and a cash flow statement appendix according to a preferred embodiment of the present invention. Hereinafter, with reference to the accompanying drawings will be described the implementation process of the automatic cash flow statement providing method according to a preferred embodiment of the present invention. In step S410, the approval process for access / login to the user's system 100 (by the cash flow management server 150) is performed. For example, this process may be performed by a user by registering his or her own ID and password in a data entry window provided by the web server 170 via a communication network 200 via a user interface (eg, 183). After approval of the use of the system 100, it can be regarded as a basic process for using the system.

In step S420, the [journal processing server 350] converts the entered journal data into a DB of the &quot; creation mode input standby atomic journal data &quot; obtained in accordance with the processing of the journal processing system 300. In this case, the term 'DB' and stored means that the information is stored in the DB in a predetermined format.

FIG. 5 illustrates a detailed configuration example of the input mode S420 of FIG. 4 according to an exemplary embodiment of the present invention. Hereinafter, the deployment process of step S420 according to the preferred embodiment of the present invention will be described in detail with reference to FIG. 5. In step S510, a date is input. In step S511, an account number, debit credit classification, account subject name, summary, and amount are input. In step S515, if the debit credit segment value is debit, the processing path is determined in step S520 based on the value of the debit credit segment of the input information, and if the debit credit segment value is credit, proceeds to step S525. The treatment route is determined.

In steps S520 and S525, <debit and credit cash flow statement item setting mode> is performed. In order for the debit and credit cash flow statement item setting modes to be performed, theoretically, the following charging system should be established. That is, "all account subjects can be set in advance for cash flow statement items." In other words, it can be rewritten as "there is only one cash flow statement for every accounting subject". 20 and 21 illustrate the debit and credit cash flow statement item setting modes in a manner of presetting the cash flow statement items for each account subject based on the charging system. Those skilled in the art will understand that the above-mentioned discrepancies are accountable and that if the discrepancies are accounted (especially unconfirmed accounts), the corresponding statement of cash flows can be set up as an additional presentation of the purpose. The concept of inconsistency account, unconfirmed account, and purpose is not necessary in the conventional accounting system which does not presuppose the cash flow statement because the present inventor firstly introduces the cash flow statement for automatic and real time creation.

According to the debit credit classification, in the case of debit, the processing path is determined in step S520, and in the case of credit, the processing path is determined in step S525. In step S520 and step S525, if the account subjects match, the corresponding cash flow statement items are set and the process proceeds to step S528. If the account subjects do not match, the process goes to the next account subject. The processing path is determined to determine whether the title of the account is identical. In this case, if the account subject name is an inconsistent account (especially an unconfirmed account), the purpose of entering additional purposes is to be displayed in the relevant balance sheet accounting subjects and the related income statement accounting subjects in steps S520 and S525. It is. For reference, if the matching account is the subject name, the subject name will be the target name. If the discrepancy account is a confirmed account, the previously assigned purpose name will be automatically assigned, so there is no need to enter the purpose.

In FIG. 25 illustrating the input mode of the cash flow table by the indirect method, <debit and credit cash flow table item setting mode> is performed in steps S2520 and S2525 and is illustrated in FIGS. 22 and 23. The difference between the direct method <debit and credit cash flow statement item setting mode> and the indirect method <debit and credit cash flow statement item setting mode> ultimately results in differences in the presentation of cash flows from operating activities. Cash flows from other investment activities and cash flows from financial activities are the same in both direct and indirect methods. Therefore, in FIG. 20, FIG. 22, and FIG. 21, FIG. 23, only the parts related to cash flows due to operating activities are applicable. For reference, the cash flows from operating activities under the indirect law includes changes in assets and liabilities from operating activities. Therefore, under the indirect law, non-cash transactions (ie transactions that do not include cash account subjects in debits and credits) are also subject to cash. It should be taken into account when preparing the flow table. This will be explained later.

Returning to the flow describing the process of preparing the cash flow statement by the direct method again, in step S528, all the information calculated up to the above process for the entered account subject is displayed in the &quot; journal temporary DB 351 &quot; Follow the procedure for saving to>. The flow then advances to step S530.

In step S530, it is determined whether the entry of the journal entry is completed. If the entry of the journal entry is not completed and additional account subjects need to be entered, the process proceeds to step S511. If the entry of the journal entry is completed, the flow advances to step S531.

In step S531, the sum of the debit and credit amounts of the journal entry temporary DB 351 is obtained. The flow then advances to step S532.

In step S532, a determination is made as to whether the sum of the debit amount sum and the sum of the credit amount sum match. If the sum of the debit amount and the sum of the credit amount does not match, proceed to step S533 to display the input and to make inconsistencies, such as correcting the contents to be corrected or inputting additional contents. Those skilled in the art will be able to sufficiently implement the logic corresponding to the step (S533) to proceed to cause analysis and correction, so a detailed description thereof will be omitted. If the sum of the debit amount and the sum of the credit amount is the same, the flow proceeds to step S534.

In step S534, the entry completed journal entry is stored in the journal entry temporary DB (351). 12 illustrates an example of data that has been inputted and stored in the journal entry temporary DB by the above procedure. The process proceeds to step S570 to perform <injection atomic decomposition mode>.

When creating an indirect cash flow statement, set <Cash Flow Statement Item Setting Mode (Debit)> and <Cash Flow Statement Item Setting Mode (Credit)> to <Indirect Cash Flow Statement Item Setting Mode (Debit)> and <Indirect Cash Flow Statement Item Setting. Mode (credit)>, so that it is stored in <indirect method journal DB> instead of <journal temporary DB>. Other processes are the same as the direct method.

The detailed configuration example from step S510 to step S534 has been described above with reference to FIG. 5. Thereafter, in step S570, the [journal processing server 350] makes a DB of <atomic journal entry data> obtained in accordance with the processing of the journal processing system 300 and stores it.

In step S570, < journalized atomic decomposition mode > is performed. Fig. 6 shows <injection atomization mode>, which will be described below. The purpose of <Distribution Atomic Decomposition Mode> is to re-distribute <This journal entry> composed mainly of <Accounting Subject> to <Objective> and ultimately debit all account subjects into one account subject. The credit journal is converted into a credit account in the form of an account subject (hereinafter referred to as an atomic journal).

In step S605, a procedure of preparing <copy journal entry temporary DB S352> to which <journal entry DB S351> is copied is performed. The process then proceeds to step S610.

In step S610, <non-cash non-cash mode> is performed. FIG. 7 illustrates the <non-cash non-cash mode>, which will be described below. The purpose of <non-cash non-cash mode> is to process the atomic numbering of credit non-cash account subjects with the same purpose as the debit non-cash account subjects and the procedure of numbering the account number of the debit cash account plus 0.1. The derivation process and the debiting non-cash account subject have the same number as the account number of the credit account in the credit, plus a few account numbers. To this end, in step S710, a procedure of calling one accounting subject in order of account number in <debit> of <copyed journal temporary DB> is performed. The process then proceeds to step S720.

In step S720, it is determined whether the called account subject is a <cash> account subject. If the called account is a <Cash> account, the process proceeds to step S725 to update the account number of the <Cash Account> by adding 0.1 to the account number of the <Cash Account>. The process then proceeds to step S790. If the called account is not the <cash> account, the process proceeds to step S730.

In step S730, a determination is made as to whether there is an account subject of <credit> having an account subject <integer> for the same purpose as the called account subject. If there is an account subject of <credit> having an account subject <integer> for the same purpose as the called account subject, the process proceeds to step S735.

In step S735, a procedure of calling the account subject of the above <credit> is performed. The flow then advances to step S740.

In step S740, it is determined whether the called account subject is a <cash> account subject. If the called account is a <Cash> account, the process proceeds to step S745 to update the account number of the <Cash Account> by adding 0.1 to the account number of the <Cash Account>. Then, the process proceeds to step S730. If the called account is not the <cash> account, the process proceeds to step S750.

In step S750, a process of configuring <debit> of <the atomic journal> as <debit> account subject called above is made up as <credit> account subject called above. The flow then advances to step S755.

In step S755, the amount of the debit account subject of <the atomic journal> and the amount of the credit account subject are called in <copyed journal temporary DB>. The flow then advances to step S760.

In step S760, a procedure of comparing the amount of the debit account subject and the amount of the credit account subject called above is performed. If the amount of the debit account subject and the amount of the credit account subject are the same, the flow proceeds to step S761.

In step S761, a procedure of setting <amount> of <the atomic journal> to <amount> of a <credit> account subject is performed. The flow then advances to step S762.

In step S762, the procedure of storing the present atomic journal in the preparation mode input standby atomic journal temporary DB is performed. The flow then advances to step S763.

In step S763, a procedure of removing the <credit account subject> from the <copy journal entry temporary DB> is performed. The flow then advances to step S780.

If the amount in the debit account subject and the amount in the credit account subject are not the same in step S760, the flow proceeds to step S770.

In step S770, a determination is made as to whether the amount of the debit account subject called above is smaller than the amount of the credit account subject. If the amount of the debit account subject is greater than the amount of the credit account subject, the process proceeds to step S771.

In step S771, the <amount> of the <debit> account subject of the <debit> journal entry <copy of the journal entry temporary DB> is the balance after subtracting the <amount> of the <credit> account subject from the <amount> of the <debit> account subject called above. Perform the update procedure. The flow then advances to step S772.

In step S772, the procedure of setting the <amount> of the <this atomic journal> to <amount> of the <credit> account subject is performed. The flow then advances to step S773.

In step S773, the procedure of storing the <this atomic journal> in the <production mode input standby atomic journal temporary DB>. The flow then advances to step S774.

In step S774, a procedure of removing <this credit account subject> from <copy journal entry temporary DB> is performed. Then, the process proceeds to step S730.

If the amount in the debit account subject is smaller than the amount in the credit account subject in step S770, the flow proceeds to step S775.

In step S775, the <amount> of the <credit> account subject of the <copy journal entry temporary DB> is the balance after subtracting the <amount> of the <debit> account subject from the <amount> of the <credit> account subject called above. Perform the update procedure. The flow then advances to step S776.

In step S776, a procedure of setting <amount> of <the atomic journal> to <amount> of a <debit> account subject is performed. The flow then advances to step S777.

In step S777, the procedure of storing the <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S780.

In step S780, a procedure of removing <this debit account subject> from <copy journal entry temporary DB> is performed. The process then proceeds to step S790.

In step S790, a determination is made as to whether there is a debit account with an account number of <integer> to be additionally called in <copy journal entry temporary DB>. If present, the flow proceeds to step S710.

If there is no account subject of <credit> having an account subject <integer> for the same purpose as the account subject called in step S730, the process proceeds to step S737 to perform <cash cash mode>. FIG. 14 shows a result of performing such a <cash non-cash mode> process on <account number 1> based on the data of FIG. 13.

In step S810, <non-cash mode> is performed. FIG. 8 illustrates a <cash cash mode>, which will be described below. The purpose of <Cash Mode> is the procedure for deriving the atomic journal entry of a cash account of credit for the same purpose as the debit non-cash account, and <this journal> is for the purpose of debit account and credit account. It includes a procedure for deciding the case where the amount of debit credit is inconsistent in resentment, correcting it, and rerunning the journal entry atomic decomposition mode from the beginning. To this end, in step S810, a procedure of determining whether there is a <cash> account subject of <credit> having the same purpose as the called account subject and a <number> account number is performed. If there is a <cash> account subject of <credit> having the same purpose and <decimal number> account number and the same purpose of the called account subject proceeds to step S820.

In step S820, a procedure of calling the account number among the <cash> account subjects of <credit> having the same purpose as the called account subject and the <number> account number is performed. The flow then advances to step S825.

In step S825, a process of configuring <debit> of <the atomic journal> as <debit> account subject called above is made up as <credit> <cash> account subject called above. The flow then advances to step S830.

In step S830, a procedure for calling the amount of the debit account subject of <this atomic journal> and the amount of the credit account subject in <copy journal entry DB> is performed. The process then proceeds to step S840.

In step S840, a determination is made as to whether the amount of the debit account subject called above is equal to the amount of the credit account subject. If it is the same, the flow proceeds to step S845.

In step S845, the procedure of setting the <amount> of the <this atomic journal> to <amount> of the <credit> account subject is performed. The flow then advances to step S847.

In step S847, the procedure of storing the <this atomic journal> in the <create mode input standby atomic journal temporary DB>. The flow then advances to step S848.

In step S848, the procedure of removing the <credit account subject> from the <copy journal entry temporary DB> is performed. The flow advances to step S880 to return to <non-cash non-cash mode>.

If the amount of the debit account subject called in step S840 is different from the amount of the credit account subject, the process proceeds to step S850.

In step S850, a determination is made as to whether the amount of the debit account subject called above is less than the amount of the credit account subject. If the amount of the debit account subject called above is greater than the amount of the credit account subject, the process proceeds to step S851.

In the step S851, the <amount> of the <debit> account subject of the <debit> journal entry <copy of journal entry temporary DB> is the balance after subtracting the <amount> of the <credit> account subject from the <amount> of the <debit> account subject called above. Perform the update procedure. The flow then advances to step S852.

In step S852, a procedure of setting the <amount> of the <this atomic journal> to <amount> of the <credit> account subject is performed. The flow then advances to step S853.

In step S853, the procedure of storing <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S854.

In step S854, the procedure of removing the <credit account subject> from the <copy journal entry temporary DB> is performed. The process then proceeds to step S810.

If the amount of the debit account subject called in step S850 is less than the amount of the credit account subject proceeds to step S855.

In step S855, the <amount> of the <credit> account subject of the <copy journal entry temporary DB> is the balance after subtracting the <amount> of the <debit> account subject from the <amount> of the <credit> account subject called above. Perform the update procedure. The flow then advances to step S856.

In step S856, a procedure of setting the <amount> of the <this atomic journal> to <amount> of the <debit> account subject is performed. The flow then advances to step S857.

In step S857, the procedure of storing the <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow advances to step S880 to return to <non-cash non-cash mode>.

If there is no <cash> account subject of <credit> having the same purpose and <decimal number> account number and the same purpose as the account subject called in step S810, the process proceeds to step S815.

In step S815, there is no account subject of <cash> account of <cash> having the same purpose and <credit> account number as the purpose of the called account, or <credit> having account number of <integer>. Analyze and correct to match, and perform the procedure of updating the result <journal temporary DB> information. And proceeds to step S927.

In step S817, a procedure of removing all information of the <create mode input standby atomic entry temporary DB> is performed. The flow then advances to step S818.

In step S818, a procedure of removing all information of the <copy journal entry temporary DB> is performed. The flow proceeds to step S531, whereupon the resumption of the journalized atomic decomposition mode is performed from the beginning.

If there is no <debit> account subject with the account number <integer> additionally called in <copy journal entry temporary DB> in step S890, the process proceeds to step S620 in which the <non-cash non-cash mode> ends. Run <Cash Non-cash Mode>. FIG. 15 shows the result of performing the processing of the <non-cash non-cash mode> and <non-cash mode> for <account number 1> based on the data of FIG. 13.

In step S910, <cash non-cash mode> is performed. 9 illustrates the <cash non-cash mode>, which will be described below. The purpose of <Cash Non-cash Mode> is to derive an atomic journal entry of credit and non-cash accounts of credit with the same purpose as debiting cash accounts and deciphering a small number of accounts by adding 0.1 to account numbers of credit and cash. Procedures for making and correcting cases where the amounts of debit credits are inconsistent when the journal entry and <This journal entry> are resented for the purpose of debit accounting and for the purpose of credit accounting. It includes. To this end, in step S910, a procedure of calling one accounting subject in the order of <integer> to <integer> of <credit> of the copied journal entry temporary DB> is performed. The flow then advances to step S915.

In step S915, a process of determining whether the called account subject is a <cash> account subject is performed. If the called account is a <cash> account, the process proceeds to step S917.

In step S917, a process of updating the account number of the <cash> account subject is performed by adding a number of 0.1 to the account number of the <cash> account subject. The process then proceeds to step S970.

If the account subject called in step S915 is not a <cash> account subject, the process proceeds to step S920.

In step S920, a determination is made as to whether there is a <cash> account subject of <debit> having the same purpose as the called account subject and a <number> account number. If there is no <cash> account subject of <debit> having the same purpose and <decimal number> account number of the called account subject, the process proceeds to step S926.

In step (S926), there is no account subject of <cash> account of <debit> having the same purpose and <decimal> account number as the purpose of the called account, or of <debit> having account number of <integer>. Analyze and modify the data to match and update the <journal temporary DB> information. The flow then advances to step S927.

In step S927, a procedure of removing all information of the <create mode input standby atomic journal entry DB> is performed. The flow then advances to step S928.

In step S928, a procedure of removing all information of the <copy journal entry temporary DB> is performed. The flow proceeds to step S531, whereupon the resumption of the journalized atomic decomposition mode is performed from the beginning.

If there is a <cash> account subject of <debit> having the same purpose and <decimal number> account number as the purpose of the account subject called in step 920, the flow proceeds to step S925.

In step S925, the procedure of calling the debit and cash account. The flow then advances to step S930.

In step S930, a process of configuring <credit> of <the atomic journal> as <credit> account subject called above is made into <debit> <cash> account subject called above. The process then proceeds to step S935.

In step S935, the debit account subject's amount and the credit account subject's amount in <atom journal entry> are called. The process then proceeds to step S940.

In step S940, a determination is made as to whether the amount of the debit account subject called above is equal to the amount of the credit account subject. If the amount of the debit account called is equal to the amount of the credit account, the process proceeds to step S945.

In step S945, <amount> of <the atomic journal> is set to <amount> of the <credit> account subject. The flow then advances to step S947.

In step S947, the procedure of storing <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S948.

In step S948, the procedure of removing <this debit account subject> from <copy journal entry temporary DB> is performed. The flow then advances to step S960.

If the amount of the debit account subject called in step S940 is different from the amount of the credit account subject, the process proceeds to step S950.

In step S950, a determination is made as to whether the amount of credit account subjects called above is less than the amount of debit account subjects. If the amount of credit account subjects called above is greater than the amount of debit account subjects, the process proceeds to step S951.

In step S951, the <amount> of the <credit> account subject of <copy journal entry temporary DB> is the balance after subtracting the <amount> of the <debit> account subject from the <amount> of the <credit> account subject called above. Perform the update procedure. The flow then advances to step S952.

In step S952, a procedure of setting <amount> of <this atomic journal> to <amount> of a <debit> account subject is performed. The flow then advances to step S953.

In step S953, the procedure of storing the <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S954.

In step S954, a procedure of removing <this debit account subject> from <copy journal entry temporary DB> is performed. The flow then advances to step S920.

If the amount of credit account subjects called in step S950 is smaller than the amount of debit account subjects, the process proceeds to step S955.

In the step S955, the <amount> of the <debit> account subject of the <debit> journal entry temporary DB> is the balance after subtracting the <amount> of the <credit> account subject from the <amount> of the <debit> account subject called above. Perform the update procedure. The flow then advances to step S956.

In step S956, a procedure of setting <amount> of <the atomic journal entry> to <amount> of a <credit> account subject is performed. The flow then advances to step S957.

In step S957, the procedure of storing the <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S960.

In step S960, the procedure of removing the <credit account subject> from the <copy journal entry temporary DB> is performed. The process then proceeds to step S970.

In step S970, a determination is made as to whether there is a <credit> account subject having an account number of <integer> to be additionally called in <copy journal entry temporary DB>. If there is a <credit> account with an account number of <integer> to be additionally called in <copy journal entry temporary DB>, the flow proceeds to step S910. If there is no <credit> account subject with an account number of <integer> additionally called in <copy journal entry temporary DB>, proceed to step S630 to end <cash non-cash mode> and <cash cash mode>. Perform FIG. 16 shows the result of performing the processing of the <non-cash non-cash mode>, <non-cash mode> and <cash non-cash mode> based on the data of FIG.

In step S1010, <cash cash mode> is performed. 10 illustrates a <cash cash mode>, which will be described below. The purpose of <cash mode> is the procedure for deriving the atomic journal entry of the credit account of the credit, which has the same purpose as the debit cash account, and <the journal entry> may be journalized for the purpose of the debit account and the credit account. In this case, the debit credit amount is determined to be inconsistent and corrected, and the procedure of resuming the journal entry atomic decomposition from the beginning is included. To this end, in step S1010, it is determined whether a <debit> <cash> account subject having an account number of <decimal number> exists in the <copy entry journal DB>. If it does not exist, the flow advances to step S1014.

In step S1014, it is determined whether a <credit> <cash> account subject having an account number of <fractional number> exists in the <copy journal entry temporary DB>. If it does not exist, the flow proceeds to step S640. If present, the flow advances to step S1017.

In step S1017, there is no account subject of <cash> account of <cash> of <credit> having the same purpose and <decimal> account number of the called account subject or of <credit> of account number of <integer> Analyze and modify the data to match and update the <journal temporary DB> information. The flow then advances to step S1018.

In step S1018, a procedure of removing all information of the <making mode input standby atomic journal entry temporary DB> is performed. The flow then advances to step S1019.

In step S1019, a procedure of removing all information of the <copy journal entry temporary DB> is performed. The flow proceeds to step S531, whereupon the resumption of the journalized atomic decomposition mode is performed from the beginning.

If in step S1010 there is a <debit> <cash> account subject having an account number of <decimal number> in <copy journal entry temporary DB>, the flow proceeds to step S1015.

In step S1015, it is determined whether a <credit> <cash> account subject having an account number of <fractional number> exists in the <copy journal entry temporary DB>. If it does not exist, the flow advances to step S1017. If present, the process proceeds to step S1020.

In step S1020, a procedure for calling a single <cash> account subject in the order of <decimal> to <decimal> in <debit> of the <copy journal entry temporary DB>. The flow then advances to step S1025.

In step S1025, a determination is made as to whether there is a <cash> account subject of <credit> having the same purpose as the called <cash> account subject and a <number> account number. If no, go to step S1017. If yes, the flow proceeds to step S1030.

In step S1030, a procedure of calling the above credit account account is performed. The flow then advances to step S1035.

In step S1035, the process of configuring <debit> of <this atomic journal> to <debit> <cash> account subjects called above and <credit> to <credit> <cash> account subjects called above is performed. do. The flow then advances to step S1040.

In step S1040, the amount of the debit account subject of <this atomic journal> and the amount of the credit account subject are called in <copy journal entry temporary DB>. The flow then advances to step S1045.

In step S1045, a determination is made as to whether the amount of the debit account subject called above is equal to the amount of the credit account subject. If it is the same, the flow proceeds to step S1046.

In step S1046, a procedure of setting the <amount> of the <this atomic journal> to <amount> of the <credit> account subject is performed. The flow then advances to step S1047.

In step S1047, the procedure of storing <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S1048.

In step S1048, the procedure of removing the <credit account subject> from the <copy journal entry temporary DB> is performed. The flow proceeds to step S1060.

If the amount of the debit account subject called in step S1045 is different from the amount of the credit account subject, the process proceeds to step S1050.

In step S1050, a determination is made as to whether the amount of the debit account subject called above is smaller than the amount of the credit account subject. If large, the flow advances to step S1051.

In step S1051, the amount of <debit> of the <debit> account subject of <copy journal entry temporary DB> is the balance after subtracting the <amount> of the <credit> account subject from the <amount> of the <debit> account subject called above. Perform the procedure to update the. The flow then advances to step S1052.

In step S1052, a procedure of setting <amount> of <the atomic journal> to <amount> of a <credit> account subject is performed. The flow then advances to step S1053.

In step S1053, the procedure of storing the <this atomic journal> in the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S1054.

In step S1054, a procedure of removing the <credit account subject> from the <copy journal entry temporary DB> is performed. The flow then advances to step S1025.

If the amount of the debit account subject called in step S1050 is smaller than the amount of the credit account subject, the process proceeds to step S1055.

In step S1055, the <amount> of the <credit> account subject of <copy journal entry temporary DB> is the balance after subtracting the <amount> of the <debit> account subject from the <amount> of the <credit> account subject called above. Perform the update procedure. The flow then advances to step S1056.

In step S1056, a procedure of setting the <amount> of the <this atomic journal> to <amount> of the <debit> account subject is performed. The flow then advances to step S1057.

In step S1057, the procedure of storing the <this atomic journal> in the <production mode input standby atomic journal temporary DB>. The flow proceeds to step S1060.

In step S1060, a procedure of removing <this debit account subject> from <copy journal entry temporary DB> is performed. The flow then advances to step S1070.

In step S1070, a determination is made as to whether there is a <debit> <cash> account subject having an account number of <decimal number> to be additionally called in <copy journal entry temporary DB>. If present, the process proceeds to step S1020. If not present, the process proceeds to step S1080.

In step S1080, a determination is made as to whether there exists a <credit> <cash> account subject having an account number of <fractional number> in the <copying journal entry temporary DB>. If present, the flow advances to step S1085.

In step (S1085), there is no account subject of <cash> account of <cash> of <credit> having the same purpose and <decimal> account number of the called account subject or of <credit> of account number of <integer>. Analyze and modify the data to match and update the <journal temporary DB> information. The flow then advances to step S1087.

In step S1087, a procedure of removing all the information of the <create mode input standby atomic journal entry DB> is performed. The flow then advances to step S1088.

In step S1088, a procedure of removing all information of the <copy journal entry temporary DB> is performed. The flow proceeds to step S531, whereupon the resumption of the journalized atomic decomposition mode is performed from the beginning.

If in step S1080 the <credit> <cash> account with <account> account number in <copy journal entry temporary DB> does not exist, <cash mode> and <journal entry atomic decomposition mode> are completed. FIG. 17 shows the result values performed up to the processing of the <non-cash non-cash mode>, <non-cash mode>, <cash non-cash mode> and <cash mode> based on the data of FIG. The flow then advances to step S580.

In step S580, a determination is made as to whether a journal entry to be further input exists. If there is a journal entry to be additionally inputted, the process proceeds to step S510. If there is no additional journal entry, <input mode> is completed. FIG. 19 shows the result of performing such a process based on the data of FIG. 18 (corresponding to journal number 2).

The detailed configuration example of step S420 has been described above with reference to FIGS. 5, 6, 7, 7, 8, and 10. Thereafter, in step S430, the [cash flow management server 150] <direct cash flow statement outflow information data> and <direct cash flow statement inflow information obtained according to the processing of the cash flow statement and the automatic statement of the cash flow statement attached system 100 Save data> to DB.

In step S430, <creation mode> is performed. Fig. 28 shows <creation mode>, which will be described below. The purpose of <writing mode> is to derive <direct method cash flow table outflow DB 110> and <direct method cash flow table inflow DB 120> based on the <completion mode input standby atomic entry temporary DB>. To this end, in step S1110, a procedure of calling one atomic journal in the <write mode input standby atomic journal temporary DB> is performed. The process then proceeds to step S1120.

In step S1120, a determination is made as to whether the <debit> account subject of the called atomic journal is <cash>. If the <debit> account of the called atomic journal is <cash>, the process proceeds to step S1130. If the <debit> account of the called atomic journal is not <cash>, the process proceeds to step S1125.

In step S1125, a determination is made as to whether the <credit> account subject of the called atomic journal is <cash>. If the <credit> account of the called atomic journal is <cash>, the process proceeds to step S1126. If the <credit> account of the called atomic journal is not <cash>, the process proceeds to step S1160.

In step S1126, the procedure for storing the information on the <debit> account of the called atomic journal is stored in the <direct cash flow statement outflow DB 110> of FIG. The process then proceeds to step S1160.

In step S1130, it is determined whether the <credit> account of the called atomic journal is <cash>. If the <credit> account of the called atomic journal is not <cash>, the process proceeds to step S1135. If the <credit> account of the called atomic journal is <cash>, the process proceeds to step S1160. For reference, if these <debits> and <credits> are all <cash> account subjects, proceed to the processing path of step (S1160) and store them in <separate DB> without removing <this atomic journal>. Since it can provide information on the difference between the <cash statement attached statement> and <bank book and cash transaction details>, it is perfectly useful to <bank account and cash transaction details>, so it is very useful for internal management purposes, etc. One of the first possible effects.

In step S1135, the procedure of storing the information of the <credit> account of the called atomic journal in the <direct cash flow statement inflow DB 120> of FIG. The process then proceeds to step S1160.

In FIG. 31, which shows the <writing mode> of the cash flow statement by the indirect method, if the <debit> account subject of the called atomic journal is not <cash> and the <credit> account subject is not <cash> (i.e., In the case of a cash transaction), the process proceeds to step S2140. For reference, when the cash flow statement is generated by the direct method, since the non-cash transaction is irrelevant, the procedure corresponding to steps S2140 to S2156 of FIG. 31 is omitted.

In step S2140, information on the <debit> account subject of the atomic journal called is stored in the <non-cash transaction indirect cash flow statement operating activity outflow temporary DB 135>. The flow then advances to step S2142.

In step S2142, the information on <investment activity> and <financial activity> of the information stored in the <non-cash transaction indirect cash flow statement operating activity outflow temporary DB> is removed. The flow then advances to step S2144.

In step S2144, the information of the <debit> account subjects performed up to the above process is stored in the <indirect method cash flow statement DB 130>. The flow then advances to step S2146.

In step S2146, a procedure of deleting all information stored in the <non-cash transaction indirect law cash flow statement operating activity outflow temporary DB> is performed. The process then advances to step S2150.

In step S2150, the information of the <credit> account subject of the atomic journal called is stored in the <non-cash transaction indirect cash flow statement operating activity inflow amount temporary DB (145)>. The flow then advances to step S2152.

In step S2152, the information on the <investment activity> and <financial activity> of the information stored in the non-cash transaction indirect cash flow statement operating activity inflows temporary DB> is removed. The flow then advances to step S2154.

In step S2154, information of the <credit> account subjects performed up to the above process is stored in the <indirect cash flow statement inflow DB 140>. The flow then advances to step S2156.

In step S2156, a process of deleting all the information stored in the <non-cash transaction indirect cash flow statement operating activity inflow amount temporary DB> is performed. The flow then advances to step S2160.

The flow returns to the flow describing the process of preparing the cash flow statement by the direct method, and in step S1160, a procedure of removing the called atomic journal from the <create mode input standby atomic journal temporary DB> is performed. The flow then advances to step S1170.

In step S1170, a determination is made as to whether an atomic journal to be called further exists in the &quot; completion mode input standby atomic journal temporary DB &quot;. If there is an atomic journal to be called additionally in the &quot; completion mode input standby atomic journal temporary DB &quot;, the process proceeds to step S1110. If there is no atomic journal to be called in <Attribution Mode Atomic Temporary DB>, <Creation Mode> is completed. FIG. 29 and FIG. 30 show the result of performing such a process based on the data of FIG. 17 and FIG. 19.

The detailed configuration example of step S430 has been described above with reference to FIG. 28 (and FIG. 31). Thereafter, in steps S440 and S450, the <cash flow statement outflow information data> and <directed by the cash flow management server 150 obtained by the processing of the cash flow statement and the automatic statement of the statement of cash flow statement 100 are provided. Direct method cash flow statement Inflow Information Data> When a direct method cash flow statement is given, the direct method cash flow statement is output.

In step S440 and step S450, <direct cash flow statement output mode> is performed.

In step S440, if the cash flow management server 150 determines whether there is a direct method cash flow statement providing command, the process proceeds to step S450; otherwise (ie, if there is no direct method cash flow statement providing command), the step Proceed to S441. When there is a direct method cash flow statement providing command in step S440 (for example, when there is a request signal from the user interface or a command signal set in advance in the cash flow management server 150), in step S450, [cash flow] The management server 150] automatically generates a direct method cash flow table based on the direct method cash flow table outflow information DB and the direct method cash flow table inflow DB and outputs the direct method cash flow table in a predetermined format.

32 is a flowchart illustrating a detailed configuration example of step S450 of FIG. 4 according to an exemplary embodiment of the present invention. Referring to FIG. 32, an output period is input in step S1210. Subsequently, in step S1220, a procedure of generating a copy of the direct method cash flow statement inflow amount DB and the direct method cash flow statement inflow amount DB is performed. Subsequently, in step S1230, a procedure of sorting the above copies by date is performed. Subsequently, in step S1240, the sorted copy is deleted except for the output period. Subsequently, in step S1250, the deleted copy except for the above output period is sequentially sorted in the order of ① first-class cash flow statement items, ② second-order cash flow table items, ③ third-party cash flow table items, and ④ date. Perform the procedure. Subsequently, in step S1260, a procedure for calculating a sum for each item of the cash flow statement of the sequentially arranged copies is performed. These cash flow statement totals are performed in both the primary, secondary and tertiary classifications. Subsequently, the process of step S450 is completed by automatically generating and outputting a cash flow statement by the direct method using the result obtained as a result of the above result in step S1270, that is, the data of the sum of the cash flow statement items of the copy. Those skilled in the art will be able to design the processing logic or program so that the system 100 (the cash flow management server 150 of the system 100) can automatically perform the step S1270 based on the above description, and thus a detailed description thereof will be omitted. It was. 33 (and 34) is an example of a cash flow table by the direct method generated and output according to the preferred embodiment of the present invention based on the data of FIGS. 29 and 30. Those skilled in the art will be able to fully aggregate and output the data corresponding to each item of the cash flow statement by the direct method based on the result of step S430, so further description will be omitted.

In steps S441 and S451, <indirect cash flow statement output mode> is performed.

In step S441, if the cash flow management server 150 determines whether there is an indirect method of providing a cash flow statement, the process proceeds to step S451; Proceed to S442. If there is a command for providing an indirect method of cash flow in step S441 (for example, if there is a request signal from the user interface or a command signal set in advance in the cash flow management server 150), in step S451 [Cash Flow The management server 150] automatically generates an indirect cash flow statement based on the indirect cash flow statement outflow information DB and the indirect cash flow statement inflow DB and outputs the indirect cash flow statement in a predetermined format.

FIG. 35 is a flowchart illustrating a detailed configuration example of step S451 of FIG. 4 according to an exemplary embodiment of the present invention. Referring to FIG. 35, an output period is input in step S1310. Subsequently, in step S1320, a process of generating a copy of the indirect cash flow statement outflow information DB and the indirect cash flow statement inflow DB is performed. Subsequently, in step S1330, a procedure of sorting the above copies by date is performed. Subsequently, in step S1340, the sorted copy is deleted except for the output period. Subsequently, in step S1350, the deleted copy except for the above output period is arranged in order of ① first-class cash flow statement items, ② second-class cash flow table items, ③ third-party cash flow table items, and ④ date. Perform Subsequently, in step S1360, a procedure for calculating the total for each cash flow statement item of the sequentially arranged copies is performed. These cash flow statement totals are performed in both the primary, secondary and tertiary classifications. Subsequently, the process of step S451 is completed by automatically generating and outputting a cash flow statement by an indirect method using the result obtained as a result of the above result in step S1370, that is, the data of the sum of the cash flow statement items of the copy. Those skilled in the art will be able to design the processing logic or the program so that the system 100 (the cash flow management server 150 of the system 100) can automatically perform the step S1370 based on the above description, and thus a detailed description thereof will be omitted. It was. FIG. 36 (and FIG. 37) shows an example of the cash flow table by the indirect method generated and output according to the preferred embodiment of the present invention based on the data of FIGS. 26 and 27. Those skilled in the art will be able to fully aggregate and output the data corresponding to each item of the cash flow statement by the indirect method based on the result of step S430, so further description will be omitted.

In steps S442 and S452, <direct cash flow statement appended statement output mode> is performed.

In step S442, if the cash flow management server 150 determines whether there is a direct method cash flow statement statement providing command, the process proceeds to step S452; otherwise (ie, the direct method cash flow statement statement providing command). If no), the flow advances to step S443. If there is a command for providing a direct method cash flow statement in step S442 (for example, if there is a request signal from the user interface or a command signal set in advance in the cash flow management server 150), in step S452, [ The cash flow management server 150] automatically generates a direct method cash flow statement appendix based on the direct method cash flow statement outflow information DB and the direct method cash flow table inflow DB and outputs the direct method cash flow statement appendix in a predetermined format.

38 is a flowchart illustrating a detailed configuration example of step S452 of FIG. 4 according to an exemplary embodiment of the present invention. Referring to FIG. 38, an output period is input in step S1410. Subsequently, in step S1420, a process of generating a copy of the direct method cash flow statement inflow amount DB and the direct method cash flow statement inflow amount DB is performed. Subsequently, in step S1430, a procedure of sorting the above copies by date is performed. Subsequently, in step S1440, the sorted copy is deleted except for the output period. Subsequently, in step S1450, the deleted copy except for the above output period is arranged in order of ① first-class cash flow statement items, ② second-class cash flow table items, ③ third-party cash flow table items, and ④ date. Perform Subsequently, the process of step S452 is completed by automatically generating and outputting a cash flow statement attached statement by the direct method using the result obtained as a result of the above result in step S1480, that is, the data of the cash flow statement item of the copy. Those skilled in the art will be able to design the processing logic or the program so that the system 100 (the cash flow management server 150 of the system 100) can automatically perform the step S1480 based on the above description, and thus, a detailed description thereof will be omitted. It was. 39 (and 40) is a view showing an example of a cash flow statement attached to the statement by the direct method generated and output in accordance with a preferred embodiment of the present invention based on the data of Figure 29 and 30. Those skilled in the art will be able to fully aggregate and output the data corresponding to each item of the statement of cash flow statement by the direct method based on the result of step S430, so further description will be omitted.

In steps S443 and S453, <indirect cash flow statement appended output mode> is performed.

In step S443, if the cash flow management server 150 determines whether there is an indirect method for providing the statement of cash flow statement, the process proceeds to step S453; otherwise (ie, the indirect method for providing the statement of cash flow statement is performed). If no), the process ends. If there is a command for providing an indirect method of cash flow statement in step S443 (for example, when there is a request signal from the user interface or a command signal set in advance in the cash flow management server 150), in step S453, [ The cash flow management server 150] automatically generates an indirect cash flow statement attached statement based on the indirect method cash flow statement outflow information DB and the indirect method cash flow table inflow DB and outputs the indirect method cash flow statement statement in a predetermined format.

41 is a flowchart illustrating a detailed configuration example of step S453 of FIG. 4 according to an exemplary embodiment of the present invention. Referring to Fig. 41, an output period is input in step S1510. Subsequently, in step S1520, a process of generating a copy of the indirect cash flow statement outflow information DB and the indirect cash flow statement inflow DB is performed. Subsequently, in step S1530, a procedure of sorting the above copies by date is performed. Subsequently, in step S1540, the sorted copy is deleted except for the output period. Subsequently, in step S1550, the deleted copy except for the above output period is arranged in order of ① first-class cash flow statement items, ② second-class cash flow statement items, ③ third-party cash flow table items, and ④ date. Perform Subsequently, the process of step S453 is completed by automatically generating and outputting the cash flow statement appendix by the indirect method using the result obtained as a result of the above result in step S1580, that is, the data of the cash flow statement item of the copy. A person skilled in the art will be able to design the processing logic or the program so that the system 100 (the cash flow management server 150 of the system 100) may automatically perform the step S1580 based on the above description, and thus a detailed description thereof will be omitted. It was. 42 (and 43) is an illustration of an example of a cash flow statement attached by the indirect method generated and output in accordance with a preferred embodiment of the present invention based on the data of Figure 26 and 27. Those skilled in the art will be able to fully aggregate and output data corresponding to each item of the statement of cash flow statement by indirect method based on the result of step S430, and thus, further description thereof will be omitted.

This completes the implementation of the method for automatically providing the cash flow statement and the cash flow statement, according to a preferred embodiment of the present invention.

34, 37, 40, and 43 separately attached to each other are a cash flow table of a new format in which a cash flow statement and a cash flow statement attached specification are connected through <attachment specification number>. The cash flow statement and the statement of cash flows make it easy for the information user to find the cash flow statement and the relevant cash flow statement. You can find the data numbers for to maximize the usefulness of the cash flow statement. In order for the date of occurrence of such cash income and expenditure to be identical to the actual occurrence date and the date used in the cash flow statement preparation process such as the statement of the cash flow statement, the information displayed on the cash flow statement is determined simultaneously with the input of accounting information. This is the first time that this is possible and therefore the cash flow statement and the cash flow statement of this form are first presented in the present invention.

Although specific embodiments have been described in the above description of the present invention, those skilled in the art can make various modifications without departing from the scope of the present invention as defined by the following claims. In particular, the present invention describes the items of cash flows by the minimum classification required by the current K-IFRS, but K-IFRS, which governs the establishment of accounting standards in Korea, also displays the cash flows of operating activities by applying the direct method. In this case, it is meaningful to classify in more detail than the minimum classification required by this standard, and if possible, it is recommended to report in more detail. Those skilled in the art will fully understand that this is possible.

1 is a view showing a schematic example of a cash flow statement by a conventional direct method,

2 is a diagram showing a schematic example of a cash flow statement prepared by a conventional indirect method;

3 is a schematic configuration diagram of a system for automatically providing a cash flow statement and a cash flow statement attached thereto and a peripheral system according to an exemplary embodiment of the present invention;

4 is a view showing an implementation process of an automatic cash flow statement providing method according to a preferred embodiment of the present invention;

5 is a view showing an input mode for preparing a cash flow statement by the direct method of FIG. 4 according to a preferred embodiment of the present invention;

6 is a view showing a journal entry atomic decomposition mode for the input mode of Figure 5 according to an embodiment of the present invention,

7 is a view showing a non-cash non-cash mode for the journal entry atomic decomposition mode of FIG. 6 in accordance with a preferred embodiment of the present invention;

8 illustrates a non-cash cash mode for the journal entry atomic decomposition mode of FIG. 6 according to an embodiment of the present invention;

9 is a diagram showing a cash non-cash mode for the journal entry atomic decomposition mode of Figure 6 according to an embodiment of the present invention,

10 is a view showing a cash cash mode for the journal entry atomic decomposition mode of Figure 6 according to an embodiment of the present invention,

FIG. 11 is a view illustrating journal number 1 and journal number 2 of an example of inputting accounting information of FIG. 5 according to an embodiment of the present invention; FIG.

12 is a view showing journal number 1 of an example of input of accounting information of FIG. 5 according to an embodiment of the present invention;

FIG. 13 is a diagram illustrating an example of inputting accounting information and setting up cash flow statement items for journal number 1 according to an exemplary embodiment of the present invention. FIG.

14 is a view showing a result of performing the non-cash non-cash mode of FIG. 8 with respect to the account number 1 of the journal number 1;

15 is a view showing the result of performing the non-cash mode of FIG. 9 with respect to the account number 1 of the journal number 1;

16 is a view showing a result of performing the cash non-cash mode of FIG. 10 with respect to journal number 1;

17 is a view showing a result of performing the cash cash mode of FIG. 11 with respect to journal number 1;

18 is a diagram illustrating an example of inputting accounting information and setting up cash flow statement items for journal number 2 according to an embodiment of the present invention;

19 is a view showing a result of performing the non-cash non-cash mode, the non-cash cash mode, the cash non-cash mode, and the cash cash mode of FIGS. 8, 9, 10, and 11 with respect to the journal number 2;

20 is a flowchart illustrating a detailed configuration example of a direct method cash flow statement item setting mode (debit) of FIG. 5 according to an embodiment of the present invention;

21 is a flowchart illustrating a detailed configuration example of a direct method cash flow statement item setting mode (credit) of FIG. 5 according to an embodiment of the present invention;

FIG. 22 is a flowchart illustrating a detailed configuration example of an indirect method of designating a cash flow statement item setting mode (debit) of FIG. 5 according to an exemplary embodiment of the present invention; FIG.

FIG. 23 is a flowchart illustrating a detailed configuration example of an indirect cash flow statement item setting mode (credit) of FIG. 5 according to an exemplary embodiment of the present invention; FIG.

24 illustrates the non-cash non-cash mode, the non-cash mode, the cash non-cash mode, and the cash cash mode of FIGS. 8, 9, 10, and 11 with respect to the first reference number 1 and the journal number 2 by the flow of the indirect method. A drawing showing the results,

25 is a view showing an input mode for creating a cash flow statement by the indirect method of FIG. 4 according to a preferred embodiment of the present invention;

FIG. 26 is a view showing a configuration example of cash flow statement outflow data and cash flow statement inflow data by indirect method of FIG. 31 for journal number 1 according to an embodiment of the present invention; FIG.

27 is a view showing an example of the configuration of the cash flow statement outflow data and cash flow statement inflow data by the indirect method of FIG. 31 for journal number 2 according to an embodiment of the present invention;

28 is a view showing a creation mode for preparing a cash flow statement by the direct method of FIG. 4 according to an embodiment of the present invention;

29 is a view showing a configuration example of the cash flow statement outflow data and cash flow statement inflow data by the direct method of FIG. 28 for journal number 1 according to an embodiment of the present invention;

30 is a view showing a configuration example of the cash flow statement outflow data and cash flow statement inflow data by the direct method of FIG. 28 for journal number 2 according to an embodiment of the present invention;

31 is a view showing a creation mode for preparing a cash flow statement by the indirect method of FIG. 4 according to an embodiment of the present invention;

32 is a reference diagram for explaining a process for automatically generating a cash flow statement by a direct method according to an embodiment of the present invention;

33 is a diagram showing an example of a cash flow statement by the direct method generated using the data of FIGS. 29 and 30 in the cash flow table of FIG. 32 according to an embodiment of the present invention;

FIG. 34 shows an example in which a cash flow statement by the direct method of FIG. 32 according to an exemplary embodiment of the present invention is shown with an attached bill number related to an example of the cash flow table by the direct method generated using the data of FIGS. 29 and 30; Figure,

35 is a reference view for explaining a process for automatically generating a cash flow statement by an indirect method according to a preferred embodiment of the present invention;

36 is a view showing an example of the cash flow table by the indirect method generated using the data of FIGS. 26 and 27 in the cash flow table of FIG. 35 according to an embodiment of the present invention;

FIG. 37 shows an example in which the statement of cash flows according to the indirect method of FIG. 35 according to the preferred embodiment of the present invention is shown with an attached bill number related to an example of the cash flow table by the indirect method generated using the data of FIGS. 26 and 27; Figure,

38 is a reference diagram for explaining a process for automatically generating a cash flow statement statement by a direct method according to an embodiment of the present invention;

39 is a view showing an example of a cash flow statement attached to the statement of cash flows by the direct method of FIG. 38 in accordance with a preferred embodiment of the present invention using the direct method generated using the data of FIGS. 29 and 30,

FIG. 40 is an appendix number related to an example of a cash flow statement appendix created by using the direct method of FIG. 38 using the data of FIGS. 29 and 30 according to an exemplary embodiment of the present invention. Drawing showing one example,

FIG. 41 is a reference view for explaining a process for automatically generating a cash flow statement statement by an indirect method according to a preferred embodiment of the present invention; FIG.

42 is a view showing an example of a cash flow statement attached to the statement of cash flows by the indirect method of FIG. 41 according to an embodiment of the present invention using the data of FIG. 26 and 27;

43 is an appendix number related to an example of a cash flow statement by an indirect method generated using the data of FIGS. 26 and 27 according to an indirect method of FIG. 41 according to an exemplary embodiment of the present invention. Figure showing an example showing the,

Description of the Related Art

100: automatic cash flow statement and statement of cash flow statement

110: Direct cash flow statement outflow DB

120: Direct method cash flow statement Inflow DB

130: indirect cash flow statement outflow DB

135: Non-cash Transaction Indirect Act Cash Flow Statement Business Activity Outflow Temporary DB

140: indirect cash flow statement inflow DB

145: Non-cash Transactions Indirect Act Cash Flow Statement Operating Activities Inflows Temporary DB

150: Cash Flow Management Server

160: user information DB

170: web server

181, 182, 183: user interface

200: communication network

300: Journal Entry Processing System

310: account subject information DB

320: Accounting Information DB

330: Direct cash flow statement item information DB based on the result of 1st, 2nd and 3rd classification

335: Indirect method cash flow statement item information DB based on the result of primary, secondary and tertiary classification

350: Journal Entry Processing Server

351: Journal entry temporary DB

352: copy journal entry temporary DB

353: preparation mode input standby atomic journal temporary DB

351-1: Indirect Journal Entry Temporary DB

352-1: Indirect Copy Journal Entry Temporary DB

353-1: Indirect Method Creation Mode Input Waiting Atomic Entry Temporary DB

Claims (26)

Connected with the user interface, the account information and accounting information, and the cash flow statement item information based on the results of the first, second and third classifications are stored in DB, and the cash flow table connected to the journal processing system Implemented by a cash flow statement providing system, The journal entry processing system receives a journal entry having a subdivision, an account subject, a purpose, and a transaction amount based on accrual; Compares the purpose of the debit credit account entered, and assigns it as the debit credit account of the atomic journal in the case of the same purpose, and the combination of the account of one atomic journal in which the cash account is located if the objective is not the same. And converting a journal entry into a set of atomic journals, As accrual-based accounting is converted into cash-based accounting without omissions, A method of providing a statement of cash flows and a statement of cash flows, characterized by providing a statement of cash flows based on cash notes. The method according to claim 1, A statement of the statement of cash flows and the statement of cash flows, characterized in that the amount of the debiting or crediting accounting is determined as the amount of the atomic journal, and the amount of the atomic journal is granted by subtracting the amount distributed from the amount of the account. Way. The method according to claim 1, Cash flow statement items are extracted by extracting cash flow statement item information based on the results of pre-specified primary, secondary, and tertiary classifications for each account subject or purpose of each atomic journal that constitutes a journal entry converted into a set of atomic journals. Method of providing a cash flow statement and the cash flow statement, characterized in that it provides. The method according to claim 1, If the debit is cash and the credit is not cash, it is provided as a cash inflow item; if the debit is not cash and the credit is cash, it is provided as a cash outflow item; otherwise, the cash flow statement and cash flow statement are not provided. How to Provide. The method according to claim 1, If the debit is cash and the credit is not cash, it is provided as cash inflow, if the debit is not cash and the credit is cash, it is provided as cash outflow. If the debit and credit is cash, it is provided as cash inflow and cash outflow. If not provided, the method of providing a cash flow statement, characterized in that it does not provide. The method according to claim 4, A method of providing a cash flow statement further comprising the step of directly preparing a cash flow statement using the provided cash flow statement items. The method according to claim 4 or 5, A method of providing a statement of cash flow statement further comprising the step of directly preparing a statement of cash statement using the provided cash flow statement items. The method according to claim 1, In the cash flows, debit credit account transactions provided by the Company are provided with investment cash flows and financing activity cash flows from atomic journals that include cash accounts in either of the company's debit credit account transactions. Cash flows characterized in that the cash flow statement items are provided by the indirect method by receiving the cash flows of operating activities from the atomic journals including cash accounts in either one of them and both of the atomic journals including non-cash accounts. How to provide a statement of flow and cash flow statements. It is connected to the user interface, and the accounting information, accounting information, and cash flow statement item information based on the results of the first, second, and third classification are stored in DB, and are connected with the journal entry processing system. The journal entry processing system receives a journal entry having a subdivision, an account subject, a purpose, and a transaction amount based on accrual; Compares the purpose of the debit credit account entered, and assigns it as the debit credit account of the atomic journal in the case of the same purpose, and the combination of the account of one atomic journal in which the cash account is located if the objective is not the same. By deriving and converting a journal entry into a set of atomic journals, As accrual-based accounting is converted into cash-based accounting without omissions, A cash flow statement and statement of cash flow statement, comprising providing cash flow statement items based on cash notes. The method according to claim 9, Accounting information is a cash flow statement and cash flow statement providing system, characterized in that it comprises a subdivision, accounting, purpose code data. The method according to claim 9, The accounting information includes a journal number, transaction date (or transaction date and time), account number, subdivision, account subject, purpose, transaction amount items, characterized in that the cash flow statement and the statement of cash flow statement. The method according to claim 9, A statement of the statement of cash flows and the statement of cash flows, characterized in that the amount of the debiting or crediting accounting is determined as the amount of the atomic journal, and the amount of the atomic journal is granted by subtracting the amount distributed from the amount of the account. system. The method according to claim 9, Cash flow statement items are extracted by extracting cash flow statement item information based on the results of pre-specified primary, secondary, and tertiary classifications for each account subject or purpose of each atomic journal that constitutes a journal entry converted into a set of atomic journals. A cash flow statement and a cash flow statement statement providing system, characterized in that provided. The method according to claim 9, If the debit is cash and the credit is not cash, it is provided as a cash inflow item; if the debit is not cash and the credit is cash, it is provided as a cash outflow item; otherwise, the cash flow statement and cash flow statement are not provided. Provide system. The method according to claim 9, If the debit is cash and the credit is not cash, it is provided as cash inflow, if the debit is not cash and the credit is cash, it is provided as cash outflow. If the debit and credit is cash, it is provided as cash inflow and cash outflow. Cash flow statement providing system, characterized in that not provided. The method according to claim 14, The cash flow statement providing system further comprising the step of directly creating a cash flow statement using the provided cash flow statement items. The method according to claim 14 or 15, Using the provided cash flow statement items, the cash flow statement attached statement providing system further comprising the step of directly preparing a statement of cash flow statement. The method according to claim 9, In the cash flows, debit credit account transactions provided by the Company are provided with investment cash flows and financing activity cash flows from atomic journals that include cash accounts in either of the company's debit credit account transactions. Cash flows characterized in that the cash flow statement items are provided by the indirect method by receiving the cash flows of operating activities from the atomic journals including cash accounts in either one of them and both of the atomic journals including non-cash accounts. System for providing statement of flow and cash flow statement. Connected with the user interface, the account information and accounting information, and the cash flow statement item information based on the results of the first, second and third classifications are stored in DB, and the cash flow table connected to the journal processing system Implemented by a cash flow statement providing system, The journal entry processing system receives a journal entry based on accrual basis, subdivision, account subject and transaction amount, and additionally inputs the purpose of being used as a cash subject account subject in the case of a cash account subject in a cash flow statement. , A method of providing a statement of cash flow statement and a statement of cash flow statement, characterized by providing a cash flow statement item based on direct cash notes using the purpose and borrowing of the cash account of the entered cash flow statement. The method of claim 19, Cash flow statement and cash flow statement, characterized in that to provide the cash flow statement items by extracting the information of the cash flow statement of the first, second, and third classification results specified in advance for the purpose of the cash account subjects and the subdivision How to provide an attached statement. The method of claim 20, A method for providing a cash flow statement and a cash flow statement further comprising the step of directly preparing a cash flow statement and a cash flow statement using the provided cash flow statement items. It is connected to the user interface, and the accounting information, accounting information, and cash flow statement item information based on the results of the first, second, and third classification are stored in DB, and are connected with the journal entry processing system. The journal entry processing system receives a journal entry based on accrual basis, subdivision, account subject and transaction amount, and additionally inputs the purpose of being used as a cash subject account subject in the case of a cash account subject in a cash flow statement. , A system for providing a statement of cash flows and a statement of cash flows, characterized by providing a statement of cash flows based directly on cash, using the purpose and borrowing of the cash account of the entered cash flows. 23. The method of claim 22, The account information includes a cash flow statement of the cash flow statement of the cash flow table, the subdivision, the account subject, the purpose of the code data, and the other account subjects, the cash flow statement, characterized in that it comprises the code data of the subdivision, the account subject Cash Flow Statement Provision System. 23. The method of claim 22, The accounting information includes journal number, transaction date (or transaction date), account number, subdivision, account subject, purpose, transaction amount in case of cash account in cash flow statement, and in case of other account subject, A system for providing a statement of cash flows and a statement of cash flows, comprising a transaction date (or transaction date and time), account number, subdivision, account subject, and transaction amount items. 23. The method of claim 22, Cash flow statement and cash flow statement, characterized in that to provide the cash flow statement items by extracting the information of the cash flow statement of the first, second, and third classification results specified in advance for the purpose of the cash account subjects and the subdivision Annex providing system. The method according to claim 25, The cash flow statement and the statement of cash flow statement further comprising the step of directly preparing the cash flow statement and the statement of cash flow statement using the provided cash flow statement items.

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