WO2010093078A1

WO2010093078A1 - Method and system for providing cash flow statements and supplementary schedules of cash flow statements

Info

Publication number: WO2010093078A1
Application number: PCT/KR2009/000729
Authority: WO
Inventors: 고한용
Original assignee: 주식회사 위즈디시젼메이킹
Priority date: 2009-02-14
Filing date: 2009-02-14
Publication date: 2010-08-19

Abstract

The present invention relates to a method and system for providing cash flow statements and supplementary schedules of the cash flow statements. Particularly, the invention relates to a method and system for automatically providing cash flow statements using the direct method, a method and system for automatically providing cash flow statements using the indirect method, and a method and system for automatically providing supplementary schedules of the cash flow statements.

Description

Method and system for providing 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. Therefore, there is a difficult part to automate, and the reality is that most of them are made by the hands of external experts.

Therefore, in the double-entry bookkeeping system based on the concept of accrual, the balance sheet and income statement can be automated among the four financial statements that require external disclosure, but the cash flow statement depends on the manual work of external experts, whether direct or indirect. have. In particular, the cash flow statement by direct law is less than 1% in Korea (as of 2003) and less than 3% in 1994 (by 1994) in the working world. It is not a direct difference from the cash flow statement by the indirect method because it is a direct method modified from 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. Conventional technical barriers are summed up in the fact that atomic journaling and duplex systems, which are essential for automation, have not been performed.

In recent years, the International Accounting Standards Committee has been considering enforcing the direct law (which is a direct law based on cash-based accounting rather than a direct law as a variant of indirect law), which has an unparalleled advantage in terms of usefulness. Consideration has not been made yet, and most countries, including the United States, recognize both direct and indirect law. Therefore, if a method is developed to automatically provide cash flow statements under direct law, the creation of cash flow statements under direct law may be compelled, resulting in changes in international accounting standards and further changes in Korean accounting standards.

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 flows by direct method 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 an indirect method at the same time as a journal entry. In addition, the non-cash account backtracking method does not provide a statement of cash flow statement that can be created only by directly tracking the cash account.

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 the cash flow statement by the indirect method, and because it is a method of backtracking the non-cash account, it cannot provide the statement of the cash flow statement that can be prepared only by directly tracking the 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 it is negligible to provide a real-time cash flow statement by converting the non-atomic journal into an atomic journal. have. 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 technology does not separately present the concept of atomic journalization, which is a necessary concept in real-time automatic generation of cash flow tables, so unless otherwise explained, it may be considered that there is a theoretical flaw in the preparation of the specification. . 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 prior art is a method capable of preparing cash flow statement items that exactly correspond to accounting ideology and economic realities at <confirmation time>, and the present invention provides a cash flow statement that accurately matches accounting ideology and economic realities at <import and expenditure point> The <date> required in the statement of cash flow statement is <income and expenditure point>, so the cash flow statement items recorded at <import and expenditure point> in the prior art have This is difficult because it is not a statement of cash flow that exactly corresponds to economic realities, but rather a statement of cash flow that corresponds roughly to accounting and economic realities. For example, the advance payment for purchasing equipment is categorized as precisely <cash flow from investment activity-cash outflow from investment activity-acquisition of equipment> at the point of expenditure, but the technique is described as <business activity at the time of expenditure. Due to cash flows-other-increase in advance payments-and at the time of confirmation (i.e., at the time of inflow of equipment), they are classified as <cash flows from investment activities-cash outflows from investment activities-acquisition of equipment>. This is a problem in 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>, but the present invention is an accounting system in consideration of the cash flows classified by <Payment / Supplies>. The dual system of accounts and objectives solves the difficulty of preparing these statements. For reference, this dual system is used only for uncommitted accounts, which will be explained later.

In addition, the prior art needs to manage cash flow balance information, balance change history and cash flow transaction information, and includes complex logic of 'deferred occurrence', 'deferred settlement', 'deferred settlement', and 'rearranging settlement'. The present invention avoids such complex logic in view of the fact that the core of the cash flow statement preparation by the direct method is to separate the atomic journal entry including the cash account. For reference, in providing automatic cash flows from operating activities according to the indirect method of the present invention in real time, it is also necessary to use atomic journal entry that does not include a cash account, as well as cash flows from investment activities under direct and indirect methods, 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 direct and indirect cash flows and direct cash flows from operating activities.

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 unconfirmed account and additionally designating the relevant purpose at the time of cash receipts and cash expenditures. 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. In addition to the conversion, it is also possible to enter general accounting information into a dual system of <account> and <purpose>, which is one step further from the conventional system of <account>. In some cases, the cash flow statement and cash flow statement statement, which can be provided automatically or indirectly, by direct or indirect method, can be provided automatically, without depending on the hands of an accounting expert. To provide a method and system.

The method for automatically providing the cash flow statement and the cash flow statement of the present invention for achieving the above object is connected to the user interface through a communication network so as to be able to communicate with each other, and also the first, second, and third accounting information and accounting information. Cash flow statement items (hereinafter referred to as 'cash flow statement items') based on the classification result value and possible atomic journal information are connected to an external journal processing system, which is pre-stored by DB, and user information is stored therein. In the method of automatically providing the cash flow statement and cash flow statement attached to the cash flow statement and cash flow statement with automatic cash flow statement and cash flow statement invoice information for the preparation of the cash flow statement a) approving a user's login to the system; b) securing journal data obtained by the journal processing of the external journal processing system as accounting information provided 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.

On the other hand, the cash flow statement and the statement of cash flow statement automatic provision of the present invention for achieving the above object is a cash flow statement information database (DataBase: DB), cash flow statement inflow information DB, cash flow management server, user information DB, Web server (Web Server) can be included. Peripheral systems connected to the system include a plurality 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 methods 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. Provided are a cash flow statement and a method and system for automatically providing a cash flow statement, which can provide a specification.

The above and other technical problems and features of the present invention will be apparent to those skilled in the art through the description of the embodiments of the present invention made with reference to the accompanying drawings.

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 embodiment of the present invention;

4 is a diagram showing an example of the configuration of "possible atomic journalization information DB" according to an embodiment of the present invention;

5 is a diagram illustrating an implementation process of an automatic cash flow statement providing method according to a preferred embodiment of the present invention;

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

7 to 8 are flowcharts showing a detailed configuration example of a direct method cash flow statement item setting mode (debit) according to an embodiment of the present invention;

9 to 10 are flowcharts showing a detailed configuration example of a direct method cash flow statement item setting mode (credit) according to an embodiment of the present invention;

11 to 13 are flowcharts showing a detailed configuration example of an indirect method of cash flow statement item setting mode (debit) according to an embodiment of the present invention;

14 to 16 are flowcharts showing an example of a detailed configuration of an indirect method of cash flow statement item setting mode (credit) according to an embodiment of the present invention;

17 is a view showing a detailed configuration example of a journal entry atomic decomposition step 1 mode according to an embodiment of the present invention,

18 is a view showing a detailed configuration example of a journal entry atomic decomposition two-step mode according to an embodiment of the present invention,

19 is a view showing a detailed configuration example of the journal entry atomic decomposition three-step mode according to an embodiment of the present invention,

20 is a diagram showing an example of the configuration of the preparation mode input standby atomic journal entry list for journal number 1 and journal number 2 in Table 1 according to an embodiment of the present invention,

21 is a diagram showing a creation mode for preparing a cash flow statement by a direct method according to an embodiment of the present invention;

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

FIG. 23 is a diagram showing an example of a cash flow statement using a direct method generated using data in Tables 10 and 11;

FIG. 24 is a diagram showing an example in which an attached specification number relating to an example of a cash flow statement by a direct method generated using the data of Tables 10 and 11 is displayed;

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

FIG. 26 is a diagram showing an example of a cash flow statement by an indirect method generated using the data of Tables 12 and 13;

FIG. 27 is a diagram showing an example of displaying an accompanying statement number relating to an example of an indirect method of cash flow statements generated using the data in Table 12 and Table 13. FIG.

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

29 is a view showing an example of a statement of cash flow statement by the direct method generated using the data of Table 10 and Table 11;

FIG. 30 is a diagram showing an example of displaying an accompanying statement number related to an example of a direct statement of cash flow statement generated using the data of Table 10 and Table 11; FIG.

FIG. 31 is a reference diagram 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.

32 is a diagram showing an example of an indirect statement of a cash flow statement generated using the data of Table 12 and Table 13;

FIG. 33 is a diagram showing an example of an accompanying statement number related to an example of an indirect method cash statement statement generated using the data of Table 12 and Table 13; FIG.

34 is a view showing an input mode for creating a cash flow statement by an indirect method according to an embodiment of the present invention;

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

Hereinafter, the present invention will be described in more detail based on examples. The following examples of the present invention are not intended to limit or limit the scope of the present invention only to embody the present invention. From the detailed description and examples of the present invention, those skilled in the art to which the present invention pertains can easily be interpreted as belonging to the scope of the present invention. References cited in the present invention are incorporated herein by reference.

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

'Unconfirmed account' means an account subject whose cash flow statement item cannot be specified because there is more than one confirmed account related to advance payment, receivables, unpaid payments, advance payments, deposits, advance expenses, accrued income, unpaid expenses, and advance income. do. Therefore, an unconfirmed account should additionally provide a related purpose, for which cash flow statement items can be assigned. For example, if the down payment may be related to the goods or related to the goods, the down payment means that the account subject and the purpose of the goods or the goods are presented before the relevant cash flow statement, "Cash Flow from Sales Activity (Primary Classification) / Purchase and Outflows to employees (secondary classification) / purchase of goods (third classification), or "cash flows from investment activities (primary classification) / cash outflows from investment activities (secondary classification) / acquisition of supplies (3) Difference)) can be designated. Such uncommitted accounts can be flexible.For example, if you want to see a trade receivable on a cash flow statement based solely on sales, but you are not an undefined account, but you want to segment your sales into product sales, product sales, and commission income to display them on the cash flow statement Cash flow statement items can be specified only if they are classified as unconfirmed accounts and must be designated for one of product sales, product sales, or commission income.

'Objective' means an item in the relevant balance sheet account, in the related income statement or in the related statement of appropriation of retained earnings that the unannounced account wishes to appear in the statement of cash flows. Therefore, it is possible to designate a statement of cash flows in the end, whatever the account subject, if only the purpose is presented.

'Dual system' is a new accounting system that performs error correction journals when one of these factors is changed due to 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 for performing error correction journals by a single factor of accounting 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).

A 'non-atomic journal' is a journal whose credit or credit is composed of more than one account subject.

'General journal' refers to a conventional journal and may include both non-atomic journals and atomic journals.

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' is an error correction journal and indicates the reverse of journal entry performed during normal transaction.

A statement of cash flow statement is an annex that displays details by date for each item of cash flow statement.

'Cash Flow Statement Items' is an abbreviation for Cash Flow Statement Items resulting from the results of the 1st, 2nd and 3rd Classifications. For example, the cash flow statement items for the cash flow statement for the securities of accounting subjects 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. 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 a cash account exist in the credit, 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, an unconfirmed account can always set a 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, the source of atomic journals lies in nonnuclear journals. Therefore, either debit or credit account of non-atomic journal entry is used for atomic journal entry. Therefore, one of the set of atomic journal entries of all the cases where one accounting debit of non-atomic journal debit and one accounting account of credit is paired is the atomic distribution to be found. In the following description, the atomic journal to be searched is found by gradually reducing the object in the set of the numerical journal entries of all these cases.

Second, in all of the above cases, a set of atomic journal entries may exist that are not accountable. This atomic journal may not be the atomic journal you are looking for. Thus, firstly, this infeasible atomic journaling is eliminated.

Third, the following criteria are used to extract the atomic journals to be searched from the set of atomic journals performed up to the second stage. a) The criteria of <Cash Account Exclusion> should be analyzed and drawn out in the account items other than cash account items in order to make the form of non-atomic journals which is the easiest to allocate the amount of cash account items left only in cash account items. Because of that. In other words, an atomic journal entry without a cash account is a stumbling block, so the stumbling block is to be removed first. b) The criterion of the minimum number of appearances in the accounting section is that it is the easiest to select. In other words, account subjects with a high number of appearances have a lot of room for change, which means that the account classes with the least number of appearances, which are withheld once and have little room for change, will be resolved first. c) The criterion of <cash account priority> is applied because it can be made in the form of non-atomic journals, which is the easiest to allocate the cash account subjects if only the cash account subjects are left on the side where the cash account subject is located. do. In other words, since the accounting course located on the cash accounting side is the first obstacle, the intention is to remove these obstacles first. d) The criterion of low priority account subjects is based on the fact that high priority account subjects may be subject to change. In other words, account subjects with a small amount of money are likely to have little room for change. Based on these criteria, the journal entry containing the cash accounts in the above set of atomic journals carried out to the second stage is reserved first.

Fourth, in the set of atomic journals performed up to the third stage, if it is determined based on the criteria of <Minimum number of accounting subjects>, one credit or credit account of credit account or multiple account accounts of debit may be included. If there are, such accounting subjects can be considered relatively relaxed. Therefore, atomic journal entries containing these accounts are placed in subordinated order. On the contrary, if there is only one credit account or credit account of one debit or credit account in the above set of atomic journals, such account may not be relatively free. Therefore, the atomic journals containing these accounting classes are placed first.

Fifth, if there is an atomic journal with equal ranking in the above-mentioned set of atomic journals carried out to the fourth stage, the debit or credit on which the cash account is located in the non-nuclear journal is based on the criteria of <Cash Account Priority>. Accounting is given priority for the following reasons. In other words, if the debit or credit on which the cash account is located is removed, all of the atomic journal entries corresponding to the other account subjects except the cash account are distributed to the counter-account subjects of the atomic account of the atomic journal containing the remaining cash accounts. If you do this, the atomic conversion process can be easily terminated.

Sixth, if there is an atomic journal that ranks the same in the set of atomic journals performed up to the fifth step, it can be said that an account subject with a large amount of the corresponding account subject can be relatively free. Therefore, atomic journal entries containing these accounts are placed in subordinated order. Conversely, account subjects with a small amount of the corresponding account subjects can be considered relatively inadequate. Therefore, the atomic journals containing these accounting classes are placed first.

Seventh, in the above steps, all variables that can be prioritized in all feasible sets of atomic journals are applied. Since a person skilled in the art can fully understand that there is no non-atomic journal which cannot be decomposed in the above process, the detailed description is omitted. However, even after the fifth stage, an equal ranking may occur. In this case, they are ranked in alphabetical order for convenience because they are equally independent ranking in the statement of cash flows. Since no account subjects could not be ranked in alphabetical order, this concludes the process of prioritizing all possible atomic journal entries that do not include cash accounts.

If the eighth and seventh stages have been carried out, the atomic journal entry containing the cash account subjects held in the third stage above, and the final priority of the atomic journal entries of the priority of the account subjects carried out to the sixth stage based on the relative account subjects of the cash account subject Insert between the bundles of atomic journal entries by account. This concludes the process of prioritizing all possible atomic journals.

Ninth, the next step is to pay the atomic journal entries sorted by priority. Atomic journals are by definition one account subject to debit and one account subject to credit, so the amount is the same as the debit and credit. Therefore, the lesser of the debit or credit account of the journal entry, the lesser the amount of the journal entry. If the amount is distributed to the atomic journal, the procedure for subtracting the amount allocated from the account will be performed. Therefore, the account subjects with the lower amount will immediately end after the balance reaches zero and proceed to the next priority account subject. After that, the balance will eventually be zero. After these steps are sequentially distributed to the atomic journals, the non-nuclear journals are all converted to atomic journals.

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 financing activities, and cash flows from investment activities by indirect methods are derived through atomic journal entry, which includes 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 cash accounts subject to trading 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 by the company and some atomic journal entries not including cash account subjects.

Fourth, the cause of the difference between the second and third is the net income included in the details, and the amount of net income included in the details of the cash flows of operating activities under the indirect method coincides with the amount of net income in the income statement. To do so, the company conducts the activities of the atomic journals that contain cash accounts for the company, as well as some of the atomic journals that do not include cash accounts (ie, account accounts that do not include cash accounts). The cash flow statement items classified as cash flows due to An example of this could be a journal entry with debits of $ 100 and credits of 100 won in foreign currency translation. [(-) Cash flows from operating activities]; b) <credit> cash flows from current activities / net income / net income [(+) cash flows from operating activities]; c) <credit> deduction / foreign exchange income of cash flows / income without cash inflow from operating activities [(-) cash flows from 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 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 revenue 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, which includes pre-prepared account subject information and cash flow statement item information based on the results of the first, second and third classifications (hereinafter, referred to as cash flow statement item information). ), And a system for generating and storing a group of atomic journals through a series of processes using journal data input by a user based on possible atomic journal 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 320 is usually stored in the accounting information generated through the manual, semi-automatic or automatic journal processing process by the journal processing server 350.

Table 1 below shows a configuration example (accounting information input example) of the accounting information according to an embodiment of the present invention.

Table 1

Journal number	Date	Account number	Debit Credit Category	Account Title	Purpose Person	briefs	Price
One	2007-02-01	One	debit side	Debenture		3rd issue	4,000
One	2007-02-01	2	debit side	Unpaid costs	Interest expense	3rd issue	100
One	2007-02-01	3	debit side	Loan repayment loss		3rd issue	10
One	2007-02-01	4	credit	Bond discounts		3rd issue	140
One	2007-02-01	5	credit	Debentures		3rd issue	70
One	2007-02-01	6	credit	cash		Debenture repayment	3,900
2	2007-03-15	One	debit side	cash		Accounts Receivable	1,082,000
2	2007-03-15	2	debit side	Loss on disposal of investment	Investment securities	G stock disposal	5,000
2	2007-03-15	3	debit side	Accumulated Depreciation	building	D building disposal	30,000
2	2007-03-15	4	credit	Accounts receivable	Product sales	H Account	500,000
2	2007-03-15	5	credit	Down payment	Product sales	G Account	158,000
2	2007-03-15	6	credit	Commission Revenue		D Account	8,000
2	2007-03-15	7	credit	Rental income		W Account	9,000
2	2007-03-15	8	credit	Securities		K stock disposal	60,000
2	2007-03-15	9	credit	Profit from disposal of securities	Securities	K stock disposal	2,000
2	2007-03-15	10	credit	Investment securities		G stock disposal	40,000
2	2007-03-15	11	credit	building		D building disposal	180,000
2	2007-03-15	12	credit	Profit from disposal of property, plant and equipment	building	D building disposal	10,000
2	2007-03-15	13	credit	Long-term borrowings		P Bank Borrowing	150,000

Accounting information is a collection of journal entry data for a specific period in order. As shown in Table 1 above, a general journal number, transaction date (or transaction date and time), account number, loan classification, account subject, purpose The 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 loan debit account subjects. Cash flow statement item information usually includes code data of primary, secondary and tertiary classifications. Possible atomic journalization information DB 340 stores the atomic accounting information (a plurality of prepared in advance) accountable. Those skilled in the art can understand that such a possible atomic journal entry information DB should be prepared in advance in conjunction with the accounting information DB, so a detailed description thereof will be omitted.

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 performing journal entry processing using the transaction data, accounting information is generated and stored in the accounting information DB (320). In this case, the accounting information is generally provided with an account number, an account subject name, an object name, a subdivision value, and a transaction amount data. Then, the accounting information DB 320 and the direct method cash flow statement item information DB 330, the indirect method cash flow statement item information DB 335, possible atomic journal information DB 340, journal entry 1, which will be described below. Second Temporary DB (351) · Journal Entry Temporary DB (352) · All Atomic Entry List Temporary DB (353) · All Accounting List Temporary DB (354) · Atomic Entry List Temporary DB (355) · Priority Net Accounting List Temporary DB 356 • Priority Atomic Entry List Temporary Accounts by Subject Account 357 • Creation Mode Input Wait Atomic Entry Temporary DB 358 may be constructed in association. 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. 7 to 8, 9 to 10, 11 to 13, and 14 to 16 illustrate an example in which a cash flow statement item information DB and a journal processing server are linked according to an exemplary embodiment of the present invention. Drawing. Referring to FIGS. 7 to 8, 9 to 10, 11 to 13, and 14 to 16, the entered account subject and purpose may include cash flow statement item information. Examples of specific cash flow statement item information may be referred to FIGS. 7 to 8, 9 to 10, 11 to 13, and 14 to 16. Here, the important premise that it is possible to set up cash flow statement items for all account subjects in advance is proved through the present inventors performing and exemplifying them through setting up cash flow statement items for major account subjects in the balance sheet and income statement. . 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 possible atomic journal entry information DB 340 stores information on "all possible atomic journal entries" by listing all account subjects that can be journalized in correspondence with a counter-account subject to all account subjects stored in the accounting information DB. . 4 is a diagram showing an example of the configuration of a possible atomic journal information DB according to an embodiment of the present invention. From 4, it will be understood by those skilled in the art as to which counter-account subjects can possibly correspond to each account subject with reference to the configuration example, and thus, further detailed description thereof will be omitted.

The journal entry primary temporary DB 351 stores the completed one journal entry by the dual system. Table 2 below is a table showing the cases stored in the journal entry primary temporary DB.

TABLE 2

Journal number	Date	Account number	Debit Credit Category	Account Title	Purpose Person	briefs	Price
One	2007-02-01	One	debit side	Debenture		3rd issue	4,000
One	2007-02-01	2	debit side	Unpaid costs	Interest expense	3rd issue	100
One	2007-02-01	3	debit side	Loan repayment loss		3rd issue	10
One	2007-02-01	4	credit	Bond discounts		3rd issue	140
One	2007-02-01	5	credit	Debentures		3rd issue	70
One	2007-02-01	6	credit	cash		Debenture repayment	3,900

The journal entry temporary DB 352 stores a journal entry in which a value of <match> or <mismatch> is added to the <cash account position matching value> for each account subject in the journal entry primary temporary DB 351. Table 3 below is a table showing a case stored in the journal entry temporary DB.

TABLE 3

Location of Cash Accounts	Journal number	Date	Account number	Debit Credit Category	Account Title	Purpose Person	briefs	Price
Inconsistency	One	2007-02-01	One	debit side	Debenture		3rd issue	4,000
Inconsistency	One	2007-02-01	2	debit side	Unpaid costs	Interest expense	3rd issue	100
Inconsistency	One	2007-02-01	3	debit side	Loan repayment loss		3rd issue	10
Same	One	2007-02-01	4	credit	Bond discounts		3rd issue	140
Same	One	2007-02-01	5	credit	Debentures		3rd issue	70
Same	One	2007-02-01	6	credit	cash		Debenture repayment	3,900

All Atomic Journalist Temporary DB (353) includes all account subjects in debit by account subjects (except cash accounts) in all Account Subject Temporary DBs. The results of the atomic journal entry are stored in all cases in one format. Table 4 below is a table showing an example of the configuration of all the atomic journal entry temporary DB according to an embodiment of the present invention.

Table 4

Atomic number	Location of Cash Accounts	Account number	Debit Credit Category	Account Title	Location of Cash Accounts	Account number	Debit Credit Category	Account Title
One	Inconsistency	One	debit side	Debenture	Same	4	credit	Bond discounts
2	Inconsistency	One	debit side	Debenture	Same	5	credit	Debentures
3	Inconsistency	2	debit side	Unpaid costs	Same	4	credit	Bond discounts
4	Inconsistency	2	debit side	Unpaid costs	Same	5	credit	Debentures
5	Inconsistency	3	debit side	Loan repayment loss	Same	4	credit	Bond discounts
6	Inconsistency	3	debit side	Loan repayment loss	Same	5	credit	Debentures

All account subject list temporary DB 354 stores all account subjects (except cash accounts) in the journal entry temporary DB. Table 5 below is a diagram showing an example of the configuration of all the temporary account list DB according to an embodiment of the present invention.

Table 5

Location of Cash Accounts	Account number	Debit Credit Category	Account Title
Inconsistency	One	debit side	Debenture
Inconsistency
	2	debit side	Unpaid costs
Inconsistency
	3	debit side	Loan repayment loss
Same	4	credit	Bond discounts
Same	5	credit	Debentures

The atomic journal list temporary DB 355 links all atomic journal list temporary DBs 353 and possible atomic journal information DB 340 to select an accountable atomic journal entry among the atomic journals of all atomic journal lists. Stored. Table 6 below is a diagram showing an example of the configuration of the atomic journal entry temporary DB according to an embodiment of the present invention.

Table 6

Atomic number	Location of Cash Accounts	Account number	Debit Credit Category	Account Title	Location of Cash Accounts	Account number	Debit Credit Category	Account Title
One	Inconsistency	One	debit side	Debenture	Same	4	credit	Bond discounts
2	Inconsistency	One	debit side	Debenture	Same	5	credit	Debentures

In the priority net account list temporary DB 356, the number of occurrences of the same account in both debit and credit in the atomic journal list temporary DB 355 is counted. The results of account courses sorted in order of priority are given after assigning priorities in the order of debits or credits in which the account is located, ③ in the order of low amount, and ④ in the order of accounting. Table 7 below is a diagram showing an example of the configuration of the priority net account list temporary DB according to an embodiment of the present invention.

TABLE 7

Location of Cash Accounts	Account number	Debit Credit Category	Account Title	Appearance count	Price	Priority
Same	5	credit	Debentures		1 time	70	One
Same	4	credit	Bond discounts		1 time	140	2
Inconsistency	One	debit side	Debenture	Episode	2	4,000	3
Inconsistency	2	debit side	Unpaid costs	0 times	100	4
Inconsistency	3	debit side	Loan repayment loss	0 times	10	5

Priority net account list atomic journal list temporary DB 357 includes all atomic journal entries including this account subject called after the account classes are sequentially called from the priority net account list temporary DB 356. Atomic journal entries, called from the list temporary DB 355, in the alphabetical order of the relative account subjects of this account, and the cash of the journal entry temporary DB 352 on the debit or credit opposite to this account subject. If the account is located and the atomic journal entry is possible for the journal account and the cash account, which is the counterpart account, the atomic journal entry is stored as the final journal entry of the sorted result. Table 8 below is a diagram showing an example of the configuration of the atomic journal entry temporary DB by priority net account subjects according to an embodiment of the present invention.

Table 8

Priority	Atomic number	Location of Cash Accounts	Account number	Debit Credit Category	Account Title	Location of Cash Accounts	Account number	Debit Credit Category	Account Title
One	2	Inconsistency	One	debit side	Debenture	Same	5	credit	Debentures

Creation Mode Input Wait Atomic Entry Temporary DB 358 stores an atomic journal which allocates the amount to the atomic journal entry per priority net account subject through a series of procedures. Table 9 is a table showing a configuration example (composition example of the creation mode input standby atomic journal entry list for the journal entry number 1 in Table 1) according to a preferred embodiment of the present invention.

Table 9

Journal number

Priority

Date

Location of Cash Accounts

Account number

Debit Credit Category

Account Title

Purpose Person

briefs

Price

Cash Flow Statement Items (Primary)

Cash Flow Statement Items (Secondary)

Cash Flow Statement Items (3rd)

One

2007-02-01

Same

5

credit

Debentures

3rd issue

70

No setting

One

2007-02-01

Inconsistency

One

debit side

Debenture

3rd issue

70

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

2

2007-02-01

Same

4

credit

Bond discounts

3rd issue

140

No setting

One

2007-02-01

Inconsistency

One

debit side

Debenture

3rd issue

140

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

3

2007-02-01

Inconsistency

One

debit side

Debenture

3rd issue

3,790

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

2007-02-01

Same

6

credit

cash

Debenture repayment

3,790

No setting

One

4

2007-02-01

Inconsistency

2

debit side

Unpaid costs

Interest expense

3rd issue

100

Cash Flows from Operating Activities

Interest expense outflow

Cash payment for interest expense

One

2007-02-01

Same

6

credit

cash

Debenture repayment

100

No setting

One

5

2007-02-01

Inconsistency

3

debit side

Loan repayment loss

3rd issue

10

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

2007-02-01

Same

6

credit

cash

Debenture repayment

10

No setting

In case of direct method cash flow statement outflow information DB 110 and direct method cash flow statement inflow information DB 120, after the atomic journal entries of the creation mode input standby atomic journal temporary DB 358 are called one by one, Except when it is not a cash account, the debit cash flow statement item information is stored in the direct method cash flow statement information database when the credit is the only cash account, and the cash flow statement item information of the credit method is the direct method when the debit is only a cash account. The cash flow statement is stored in the inflow information DB. Tables 10 and 11 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 the preferred embodiment of the present invention, respectively.

Table 10

Journal number

Priority

Date

Location of Cash Accounts

Account number

Debit Credit Category

Account Title

Purpose Person

briefs

Price

Cash Flow Statement Items (Primary)

Cash Flow Statement Items (Secondary)

Cash Flow Statement Items (3rd)

One

3

2007-02-01

Inconsistency

One

debit side

Debenture

3rd issue

3,790

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

4

2007-02-01

Inconsistency

2

debit side

Unpaid costs

Interest expense

3rd issue

100

Cash Flows from Operating Activities

Interest expense outflow

Cash payment for interest expense

One

5

2007-02-01

Inconsistency

3

debit side

Loan repayment loss

3rd issue

10

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

Table 11

Journal number

Priority

Date

Location of Cash Accounts

Account number

Debit Credit Category

Account Title

Purpose Person

briefs

Price

Cash Flow Statement Items (Primary)

Cash Flow Statement Items (Secondary)

Cash Flow Statement Items (3rd)

2

3

2007-03-15

Inconsistency

9

credit

Profit from disposal of securities

Securities

For K stock disposal

2,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of securities

2

4

2007-03-15

Inconsistency

6

credit

Commission Revenue

D Account

8,000

Cash Flows from Operating Activities

Inflows from revenue activities such as sales

Commission Revenue

2

5

2007-03-15

Inconsistency

7

credit

Rental income

W Account

9,000

Cash Flows from Operating Activities

Other

Cash receipts from rental income

2

6

2007-03-15

Inconsistency

12

credit

Profit from disposal of property, plant and equipment

building

For D building disposal

10,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of buildings

2

7

2007-03-15

Inconsistency

10

credit

Investment securities

For G stock disposal

35,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of Investment Securities

2

8

2007-03-15

Inconsistency

8

credit

Securities

For K stock disposal

60,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of securities

2

9

2007-03-15

Inconsistency

13

credit

Long-term borrowings

P Bank Borrowing

150,000

Cash Flows from Financing Activities

Cash inflows from financing activities

Borrowing of long-term borrowings

2

10

2007-03-15

Inconsistency

5

credit

Down payment

Product sales

G Account

158,000

Cash Flows from Operating Activities

Inflows from revenue activities such as sales

Product sales

2

11

2007-03-15

Inconsistency

11

credit

building

D building disposal

150,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of buildings

2

12

2007-03-15

Inconsistency

4

credit

Accounts receivable

Product sales

H Account

500,000

Cash Flows from Operating Activities

Inflows from revenue activities such as sales

Product sales

Indirect method cash flow statement outflow information DB 130 and indirect method cash flow statement inflow information DB 140, after the atomic journal entry of the indirect method preparation mode Atomic Entry Temporary DB 358-1 is called one by one, 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 only cash account, the cash flow statement item information for the credit is the indirect cash flow statement. It is stored in influent 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 Database and Non-cash Transaction Indirect Act Cash Flow Statement Operating Activity Inflow Temporary Database The cash flow statement 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. Table 12 and Table 13 are diagrams showing an example of the configuration of the indirect method of the cash flow table information DB, and an example of the configuration of the indirect method of cash flow table inflow information DB according to an embodiment of the present invention.

Table 12

Journal number

Priority

Date

Location of Cash Accounts

Account number

Debit Credit Category

Account Title

Purpose Person

briefs

Price

Cash Flow Statement Items (Primary)

Cash Flow Statement Items (Secondary)

Cash Flow Statement Items (3rd)

One

3

2007-02-01

Inconsistency

One

debit side

Debenture

3rd issue

3,790

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

4

2007-02-01

Inconsistency

2

debit side

Unpaid costs

Interest expense

3rd issue

100

Cash Flows from Operating Activities

Changes in assets and liabilities due to operating activities

Reduction of Unpaid Costs

One

5

2007-02-01

Inconsistency

3

debit side

Loan repayment loss

3rd issue

10

Cash Flows from Financing Activities

Cash outflows from financing activities

Repayment of debentures

One

5

2007-02-01

Inconsistency

3

debit side

Loan repayment loss

3rd issue

10

Cash Flows from Operating Activities

Net loss

One

5

2007-02-01

Inconsistency

3

debit side

Loan repayment loss

3rd issue

10

Cash Flows from Operating Activities

Additions such as expenses without outflow of cash

Loan repayment loss

2

One

2007-03-15

Same

2

debit side

Loss on disposal of investment

Investment securities

G stock disposal

5,000

Cash Flows from Operating Activities

Net loss

2

One

2007-03-15

Same

2

debit side

Loss on disposal of investment

Investment securities

G stock disposal

5,000

Cash Flows from Operating Activities

Additions such as expenses without outflow of cash

Loss on disposal of investment

Table 13

Journal number

Priority

Date

Location of Cash Accounts

Account number

Debit Credit Category

Account Title

Purpose Person

briefs

Price

Cash Flow Statement Items (Primary)

Cash Flow Statement Items (Secondary)

Cash Flow Statement Items (3rd)

2

3

2007-03-15

Inconsistency

9

credit

Profit from disposal of securities

Securities

For K stock disposal

2,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of securities

2

3

2007-03-15

Inconsistency

9

credit

Profit from disposal of securities

Securities

K stock disposal

2,000

Cash Flows from Operating Activities

Net Income

2

3

2007-03-15

Inconsistency

9

credit

Profit from disposal of securities

Securities

For K stock disposal

2,000

Cash Flows from Operating Activities

Deductions such as profit without inflow of cash

Profit from disposal of securities

2

4

2007-03-15

Inconsistency

6

credit

Commission Revenue

D Account

8,000

Cash Flows from Operating Activities

Net Income

2

5

2007-03-15

Inconsistency

7

credit

Rental income

W Account

9,000

Cash Flows from Operating Activities

Net Income

2

6

2007-03-15

Inconsistency

12

credit

Profit from disposal of property, plant and equipment

building

For D building disposal

10,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of buildings

2

6

2007-03-15

Inconsistency

12

credit

Profit from disposal of property, plant and equipment

building

For D building disposal

10,000

Cash Flows from Operating Activities

Net Income

2

6

2007-03-15

Inconsistency

12

credit

Profit from disposal of property, plant and equipment

building

For D building disposal

10,000

Cash Flows from Operating Activities

Deductions such as profit without inflow of cash

Profit from disposal of property, plant and equipment

2

7

2007-03-15

Inconsistency

10

credit

Investment securities

For G stock disposal

35,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of Investment Securities

2

8

2007-03-15

Inconsistency

8

credit

Securities

For K stock disposal

60,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of securities

2

9

2007-03-15

Inconsistency

13

credit

Long-term borrowings

P Bank Borrowing

150,000

Cash Flows from Financing Activities

Cash inflows from financing activities

Borrowing of long-term borrowings

2

10

2007-03-15

Inconsistency

5

credit

Down payment

Product sales

G Account

158,000

Cash Flows from Operating Activities

Changes in assets and liabilities due to operating activities

An increase in down payment

2

11

2007-03-15

Inconsistency

11

credit

building

For D building disposal

150,000

Cash flows from investing activities

Cash inflows from investing activities

Disposal of buildings

2

12

2007-03-15

Inconsistency

4

credit

Accounts receivable

Product sales

H Account

500,000

Cash Flows from Operating Activities

Changes in assets and liabilities due to operating activities

Decrease in trade receivables

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 is an indirect journal entry primary temporary database (351-1), journal entry temporary database (352-1), indirect method all atomic journal entry temporary database (353-1), indirect method all account list temporary DB ( 354-1), Indirect Act Atomic Entry List Temporary Database (355-1), Indirect Law Priority Net Accounting List Temporary DB (356-1), Indirect Law Priority Net Accounting List Temporary Account Accounting List Temporary DB (357-1), And the indirect method preparation mode input standby atomic entry temporary DB 358-1, and the cash flow management server 150 also includes the indirect method cash flow table outflow DB 130 based on the first, second and third result values. Indirect method cash flow table inflow DB 140 is shown in FIG. 3 separately from those for preparing the cash flow table by the direct method. 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 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 user interfaces (eg, 181, 182, 183), and also includes accounting information, accounting information, and primary / secondary information. The cash flow statement item information (hereinafter referred to as 'cash flow statement item information') and the possible atomic journal information based on the secondary and tertiary result values are communicatively connected to an external journal processing system 300 which is stored in advance in a database. In addition, the user information is pre-stored in the database, and the cash flow table for the cash flow statement, the cash flow table with the cash flow statement and the cash flow statement inflow information, and the cash flow table implemented by the automatic statement of the automatic statement of the cash flow statement 100 And an automatic statement of cash flow statement.

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 cash flow statement and the automatic statement of the cash flow statement through the automatic cash flow statement providing system 100 (for example, the method including steps S410 to S453 shown in FIG. 5). 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.

5 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 " creation mode input standby atomic journal data " 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. 6 illustrates an example of a detailed configuration of the input mode S420 of FIG. 5 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. 6. 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. In other words, 'all account subjects can be set in advance for cash flow statement items'. This can be said again by saying that there is one item for each statement of cash flow. 7 to 8 and 9 to 10, the debit cash flow statement item setting mode and the credit cash flow statement item setting mode are performed in a manner of presetting the cash flow statement item for each account based on the charging system. It is showing. Those skilled in the art will understand the meaning of the above-mentioned unconfirmed account and, if it is an unconfirmed account, it is possible to set the corresponding cash flow statement item as an additional presentation of the purpose. The concept of undetermined account and purpose is not necessary in the conventional accounting system which does not presuppose the cash flow statement because the present invention is introduced by the present inventor for the first time in order to prepare the cash flow statement automatically and in real time.

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 after step S528. If the account subjects do not match, the process proceeds to the next account subject. The path is determined to determine whether the account titles match. At this time, if the account subject name is an unconfirmed account, the objective may be additionally inputted. These objectives are indicated as related balance sheet accounting subjects and related income statement accounting subjects in steps S520 and S525.

In the steps S2020 and S2025 of FIG. 34 describing the input mode of the cash flow table by the indirect method, the <debit and credit cash flow table item setting mode> is performed, which will be described in detail with reference to FIGS. 11 to 13. And FIGS. 14-16. 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, the different parts in Figs. 7 to 8, 11 to 13, and 9 to 10 and 14 to 16 only correspond to cash flows from operating activities. will be. For reference, cash flows from operating activities under the indirect law include changes in assets and liabilities from operating activities. Therefore, under indirect law, non-cash transactions (ie transactions that do not include debit and credit accounts) are also subject to cash. It should be taken into account in the preparation of 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-described process for the entered account subject is displayed in the " Follow the procedure to save 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 amount and the credit amount of the journal entry primary 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. The person skilled in the art will be able to proceed to cause analysis and correction work, so the detailed description will be omitted since the logic corresponding to step S533 can be sufficiently implemented. 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 entered journal entry is stored in the journal entry primary temporary DB 351. The flow then advances to step S535. Table 14 below shows an example of data that has been input by the above process and stored in the journal entry primary temporary DB.

Table 14

Journal number	Date	Account number	Debit Credit Category	Account Title	Purpose Person	briefs	Price	Cash Flow Statement Items (Primary)	Cash Flow Statement Items (Secondary)
One	2007-02-01	One	debit side	Debenture		3rd issue	4,000	Cash Flows from Financing Activities	Cash outflows from financing activities
One	2007-02-01	2	debit side	Unpaid costs	Interest expense	3rd issue	100	Cash Flows from Operating Activities	Interest expense outflow
One	2007-02-01	3	debit side	Loan repayment loss		3rd issue	10	Cash Flows from Financing Activities	Cash outflows from financing activities
One	2007-02-01	4	credit	Bond discounts		3rd issue	140	No setting	No setting
One	2007-02-01	5	credit	Debentures		3rd issue	70	No setting	No setting
One	2007-02-01	6	credit	cash		Debenture repayment	3,900	No setting	No setting

In step S535, it is determined whether a <cash> account subject exists in the debit or credit of the entered journal entry. If the <cash> account subject exists in the debit or credit of the entry completed journal entry proceeds to step S540. In the case of Table 14, since there is an <cash> account subject in the credit, the process proceeds to step S540. If the <cash> account subject does not exist in the debit or credit of the entry is completed, the process skips from step S540 to step S570 and proceeds directly to step S580. The meaning of this processing path is that if there is no <cash> account subject in the debit or credit of the entered journal entry, the entered journal entry is data that is not related to the cash flow statement. However, this is a case of preparing a cash flow statement by direct method, and by performing such a procedure, much data processing may be simplified.

However, in case of preparing cash flow statement by indirect method, the cash flow statement is affected even if <cash> account subject does not exist in the debit or credit of the completed journal entry. As shown in 34, if the <cash> account subject does not exist in the debit or credit of the entered journal entry, the process proceeds to step S2038.

In the step S2038 of FIG. 34 showing the input mode of the cash flow table by the indirect method, <inconsistent value> in <cash account position matching value> of all account subjects of the <indirect method first temporary DB 351-1> To give. The flow then advances to step S2039. This means that the cash flow statement does not require data from non-cash transactions (that is, transactions that do not have a <cash> account subject in the entered debit or credit) to prepare a cash flow statement by direct method. It is eliminated at the source in the process of preparing the atomic journal entry, which is required to create a financial account.However, it is necessary to prepare the cash flow statement by indirect method, and since the cash account does not exist in the debit and credit of non-cash transactions, After giving <Inconsistency> to the cash account position matching value>, it makes it through the process of creating the atomic journal required to create the cash flow table (ie, <Step 1, Step 2, Step 3 mode>). .

In step S2039 of FIG. 34 showing the input mode of the cash flow table by the indirect method, all the information of the <indirect method journal primary temporary DB> created in the above process is transferred to the <indirect method journal temporary database 352-1>. Perform the save procedure. Subsequent process proceeds to step S2050, where the atoms required to generate the cash flow statement are the same as in the direct and indirect cash transactions (ie transactions in which <cash> account subjects exist in the debit or credit of the entered journal entry). You will go through the process of creating a journal entry.

For reference, even if the direct method performs the same process, the cash flow statement of the direct method can be prepared in the same way. The reason why the direct method is omitted is to simplify the processing procedure. The same process can be used directly.

Returning to the original flow describing the process of preparing the cash flow statement by the direct method again, in step S540, one accounting subject is called in the order of account number in the <first journal entry temporary DB 351>. The flow then advances to step S541.

In step S541, a determination is made as to whether the debit credit value of the called account and the debit credit value of the <Cash> account in the journal entry primary temporary DB. If the debit credit value of the called account coincides with the debit credit value of the <cash> account subject, the process proceeds to step S542 and gives <match> to the <cash account position matching value>. If the debit credit value of the called account is inconsistent with the debit credit value of the <cash> account subject, proceed to step S543 to assign <mismatch> to <cash account position matching value>. The flow then advances to step S544.

In step S544, all the information of the called account is stored in the <journal temporary DB>. The flow then advances to step S545.

In step S545, the account subject called in <journal primary first DB> is removed. The flow then advances to step S546.

In step S546, a determination is made as to whether there is an account subject that can be additionally called in <journal primary temporary DB>. If there is an account subject that can be additionally called in <journal primary temporal DB>, the process proceeds to step S540. If there is no account subject that can be additionally called in <journal primary first DB>, the process proceeds to step S550 to perform <journal atomic decomposition 1st stage mode>. Table 15 below shows the result of performing such processing until immediately before proceeding to step S550 based on the data of Table 14.

Table 15

Journal number	Date	Location of Cash Accounts	Account number	Debit Credit Category	Account Title	Purpose name	briefs	Price	Cash Flow Statement Items (Primary)	Cash Flow Statement Items (Secondary)	Cash Flow Statement Items (3rd)
One	2007-02-01	Inconsistency	One	debit side	Debenture		3rd issue	4,000	Cash Flows from Financing Activities	Cash outflows from financing activities	Repayment of debentures
One	2007-02-01	Inconsistency	2	debit side	Unpaid costs	Interest expense	3rd issue	100	Cash Flows from Operating Activities	Interest expense outflow	Cash payment for interest expense
One	2007-02-01	Inconsistency	3	debit side	Loan repayment loss		3rd issue	10	Cash Flows from Financing Activities	Cash outflows from financing activities	Repayment of debentures
One	2007-02-01	Same	4	credit	Bond discounts		3rd issue	140	No setting	No setting	No setting
One	2007-02-01	Same	5	credit	Debentures		3rd issue	70	No setting	No setting	No setting
One	2007-02-01	Same	6	credit	cash		Debenture repayment	3,900	No setting	No setting	No setting

The detailed configuration example from step S510 to step S546 has been described above with reference to FIG. 6. Thereafter, in step S550, [the journal processing server 350] stores the DB of <the atomic journal entry data that may exist accounting> obtained according to the processing of the journal processing system 300.

In step S550, < journal entry atomic decomposition 1 step mode > FIG. 17 shows <injection atomization first stage mode>, which will be described below. The purpose of <Identification Atomic Decomposition 1st Mode> is to take all journals in the form of all accounts except cash, one account subject to debit, and one account subject to credit (hereinafter referred to as 'atomic journal'). After that, a list of atomic journals that can exist financially is derived by removing atomic journals that cannot exist financially from the list of atomic journals. To this end, in step S810, all account subjects of debit and credit except cash are processed in the form of one account subject in debit and one account subject in credit in all cases. Such a procedure will be performed by locating each credit account corresponding to the corresponding debit account, but those skilled in the art will be able to implement such a procedure sufficiently by this description. Each time one of these atomic journal entries is created, an atomic journal number is assigned as a serial number. The process then proceeds to step S820.

In step S820, these result values are stored in the " all atomic journal entry temporary DB 353 " Table 4 shows the results of performing these processes based on the data in Table 15. The flow then advances to step S825.

In step S825, a list of all the account classes appearing in both the debit and the credit of the <all atomic journal entry list DB> is prepared. This procedure may be performed by calling each account number of <All Atomic Entry List Temporary DB> sequentially and adding it to the account subject list if the account subject does not exist in the existing account subject list. Detailed description will be omitted since the procedure may be sufficiently implemented. The flow then advances to step S826.

In step S826, these result values are stored in < All account subject temporary DB 354 > Table 5 shows the results of performing these processes based on the data in Table 4. The flow then advances to step S830.

In step S830, one atomic journal is called in the serial number order in the <all atomic journal entry temporary DB>. On the other hand, Table 16 shows the results of performing this process based on the data of Table 4. The process then proceeds to step S840.

Table 16

Atomic number	Location of Cash Accounts	Account number	Debit Credit Category	Account Title	Location of Cash Accounts	Account number	Debit Credit Category	Account Title
One	Inconsistency	One	debit side	Debenture	Same	4	credit	Bond discounts

In step S840, a determination is made as to whether the atomic journal called in the serial number order exists in <possible atomic journal entry information DB 340> of FIG. 3 (some examples are shown in FIG. 4). This determination procedure will be performed in the form of comparing the called atomic journals with each of the atomic journals previously stored in <possible atomic journal information DB>, but a person skilled in the art will be able to implement such a procedure sufficiently by the present description, so the detailed description is omitted. do. If the called atomic journal entry does not exist in <possible atomic journal information DB>, the process skips to step S850 and proceeds directly to the processing path of step S860. The meaning of this processing path is that if the called atomic journal does not exist in <possible atomic journal information DB>, the called atomic journal is data independent of the cash flow statement. If the called atomic journal exists in <possible atomic journal information DB>, the flow proceeds to step S850.

In step S850, the stored atomic journal is stored in the <atomic journal entry temporary DB 355> of FIG. The flow then advances to step S860.

In step S860, a procedure for deleting the called atomic journal entry from <all atomic journal entry temporary DB> is performed. The flow then advances to step S870.

In step S870, a determination is made as to whether there is an atomic journal that can be called further to <all atomic journal entry temporary DB>. If there is an atomic journal that can be called in addition to the <all atomic journal entry temporary DB>, the process proceeds to step S830. If there is no additional journal entry that can be called additionally in <Atomic Journal Entry List Temporary DB>, <Step 1> is completed. On the other hand, Table 6 shows the results of performing this process based on the data in Table 4. The process proceeds to step S560 to perform <injection atomic decomposition two-step mode>.

The detailed configuration example of the step S550 has been described above with reference to FIG. 17. Thereafter, in step S560, the [journal processing server 350] stores the DB of the <priority net account data> obtained in accordance with the processing of the journal processing system 300.

In step S560, < journalized atomic decomposition two step mode > FIG. 18 illustrates <injection atomization two-stage mode>, which will be described below. The purpose of the <Identification Atomic Decomposition 2nd Mode> is to count the number of occurrences of each account in both debit and credit in the <Atomic Distribution List Temporary DB>. It is to obtain a list of priority account accounts that give priority to accounting subjects in the order of debits or credits, ③ low-cost account subjects, and ④ alphabetical account subjects. Furthermore, by selecting the account subjects in <All Accounting List Temporary DB> of FIG. 3 but not in this priority net accounting list, sorting them alphabetically, and adding these results to the priority net accounting list as a subordinate priority. To complete the net account list. To this end, in step S910, a procedure of counting the number of occurrences of each account subject in both the debit and the credit of the <atomic journal entry temporary DB> is performed. The flow then advances to step S911.

In step S911, the above-described result value is stored as an account number, an account subject, and the number of appearances in the <Priority Priority Account List DB 356>. The flow then advances to step S912.

In step S912, the value of the cash account position matching value and the amount of money from <Journal Temporary DB 352> (represented by Table 15 showing the results performed until immediately before proceeding to step S550) of FIG. For each account subject included in <Priority Net Account List Temporary DB>, the following procedure is used to create a list consisting of cash account position matching, account number, account subject, number of occurrences, and amount. The flow then advances to step S913.

In step S913, the procedure of storing the result value in the <priority net account list temporary DB>. The flow then advances to step S914.

In step S914, the order of priority account classes is sorted according to the following sorting criteria. The flow then advances to step S915. For reference, the alphabetical order of the four ranks below has no special meaning. Accounts with the same rank up to the third rank have the same meaning in the preparation of the cash flow statement.

-1st priority: Minimum appearance

-2nd priority: Match value among cash account positions

-3rd priority: minimum amount

-4th priority: alphabetical

In step S915, priority is given to the sorted priority net account list. The flow then advances to step S916.

In step S916, the above result value is stored in the <priority net subject list temporary DB>. The flow then advances to step S920.

In step S920, the account subjects included in the <all account subject list temporary DB 354> of FIG. 3 are called in the order of account numbers. On the other hand, these <all account list temporary DB> is shown in Table 5 as a result of performing the above step (S826). The flow then advances to step S921.

In step S921, a determination is made as to whether or not the called account subject is included in the <Priority Priority Account List DB>. If the called account is included in the <Priority Priority Account List DB>, step S922 is omitted and the process proceeds to step S923. If the called account subject is not included in the <priority net account list temporary DB>, the process proceeds to step S922 and the called account subject is stored as the final priority of the <priority net account list temporary DB>. For reference, if an account subject is included in <All Account List Temporary DB> but not in <Priority Net Account List Temporary DB>, the relative account will necessarily be <Cash>. If you include only the subordinates of the account classes included in the> and <Priority Net Account List Temporary DB>, the order among those account classes is irrelevant. The flow then advances to step S923.

In step S923, a procedure of removing the called account subject from the <All account subject list temporary DB> is performed. The flow then advances to step S924.

In step S924, a determination is made as to whether there are any accounting subjects that can be called in the <All Accounting List Temporary DB>. If there is an accounting subject that can be called in the <All Accounting List Temporary DB>, the flow proceeds to step S920. If there are no account subjects that can be called in <All Accounting List Temporary DB>, <Distribution Atomic Factor 2nd Mode> is completed. On the other hand, Table 7 shows the results of performing this process based on the data in Table 15. The process proceeds to step S570 to perform <injection atomization three-step mode>.

The detailed configuration example of step S560 has been described above with reference to FIG. 18. Thereafter, in step S570, [the journal processing server 350] stores the DB of the " creation mode input standby atomic journal data " obtained in accordance with the processing of the journal processing system 300.

In step S570, < journal atomic decomposition 3 step mode > FIG. 19 shows <injection atomization three-stage mode>, which will be described below. The purpose of <Identification Atomic Decomposition 3rd Mode> is to derive atomic journal entry sequentially by allocating relative account subjects and amounts to priority account subjects. Finally, the entered journal entry is converted into an accountable realization group of atomic journals to secure an atomic journal in which <cash> account subjects and <cash> amounts required for the preparation of the cash flow statement are allocated. To this end, in step S1010, one accounting subject is called in order of priority from <priority priority account list temporary DB>. The flow then advances to step S1011.

In step S1011, a table showing the results of performing the atomic journal including the called account is shown in <atomic journal list temporary DB 355> of FIG. Presented as] is performed. The flow then advances to step S1012.

In step S1012, a procedure for storing the called atomic journal entry is stored in <atomic journal entry list DB per priority account>. The flow then advances to step S1013.

In step S1013, a procedure for removing the called atomic journal from the <atomic journal entry temporary DB> is performed. The flow then advances to step S1014.

In step S1014, a determination is made as to whether an additional atomic journal including the called account subject is included in the <atomic journal entry temporary DB>. If there is an additional atomic journal that can be called with the account subject called in < atomic journal list temporary DB >, the process proceeds to step S1011. If there is no atomic journal that can be called further including the account subject called in <atomic journal entry temporary DB>, the flow proceeds to step S1015.

In step S1015, the procedure for sorting the atomic journal entry list of the atomic priority list for each priority account in which the called atomic journals are stored is arranged in alphabetical order of the relative account subjects of the called account. . For reference, the above alphabetical order does not have any special meaning, and the relative account subjects related to the account subjects called in the order of priority have the same meaning in the preparation of the cash flow statement. The flow then advances to step S1016.

In step S1016, the above-described sorted atomic journals are stored in the <priority atomic journal list temporary DB>. On the other hand, Table 17 shows the results of performing this process based on the data of Table 6 and Table 7. The flow then advances to step S1020.

Table 17

In step S1020, the value of the cash account position matching of the called account is called from <Journal Temporary DB 352> (presented in Table 15 showing the results performed until immediately before proceeding to step S550). Follow the procedure. The flow then advances to step S1021.

In step S1021, a determination is made as to whether or not the value of the matched cash account of the called account subject is <matched>. If the value of the cash account position matching of the called account is " match ", the path from step S1022 to step S1024 is omitted and the process proceeds to step S1030. If the value of the cash account position coincidence of the called account subject is <mismatch>, the process proceeds to step S1022.

In step S1022, an atomic journal in which the <cash> account subject is set is executed in a debit or credit which is the opposite of the called account subject. The flow then advances to step S1023.

In step S1023, a determination is made as to whether the above generated atomic journal entry exists in < possible atomic journal entry information DB 340 > This determination procedure will be performed in the form of comparing the called atomic journals with each of the atomic journals previously stored in <possible atomic journal information DB>, but a person skilled in the art will be able to implement such a procedure sufficiently by the present description, so the detailed description is omitted. do. If the generated atomic journal does not exist in <possible atomic journal information DB>, the process skips to step S1024 and immediately proceeds to the process path of step S1030. If the called atomic journal exists in <possible atomic journal information DB>, the flow proceeds to step S1024.

In step S1024, the procedure of adding and storing the atomic journal in which the <cash> account subject is set as the final priority of the <priority net account subject atomic priority list> is added to the debit or credit opposite to the called account subject. To perform. Table 8 shows the results of performing these processes based on the data in Table 17. On the other hand, it can be seen that Table 17 and Table 8 are the same. The reason for this is that the cash account matching value of the <Debt issuance cost> account called as priority 1 is <matched>, so that the counterpart account has an additional atomic journal entry with <cash> account subject. Because it could not be. The flow then advances to step S1030.

In step S1030, a procedure of calling one atomic journal in order of priority from <priority atomic journal list per priority account subject> is performed. The flow then advances to step S1031.

In step S1031, the <amount> of the <debit> account subject of the called atomic journal and the <amount> of the <credit> account subject are performed until immediately before proceeding to <entry journal DB 352> [step S550]. It is called from Table 15, which shows the results. The flow then advances to step S1032.

In step S1032, 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 is less than the <amount> of the <credit> account subject, the process proceeds to step S1033. If the <amount> of the <debit> account subject is not less than (the same case) of the <amount> of the <credit> account subject, the process proceeds to step S1035.

In step S1033, the <amount> of the <credit> account in the <credit journal> is updated with the balance after subtracting the <amount> from the <debit> account subject from the <amount> of the <credit> account subject called above. Follow the procedure. In step S1034, the procedure for setting the <debit> account of the called atomic journal and the <credit> of the <credit> account is set to <amount> of the <debit> account. The flow then advances to step S1037.

In step S1035, the <amount> of the <debit> account of <debit> DB is updated by the balance after subtracting the <amount> of the <credit> account from the <amount> of the <debit> account. Follow the procedure. In step S1036, the procedure for setting the <debit> account of the called atomic journal and the <amount> of the <credit> account is set to <amount> of the <credit> account. The flow then advances to step S1037.

In step S1037, the procedure of storing the called atomic journal entry performed up to the above process is stored in the " creation mode input standby atomic journal temporary DB 358 " The flow then advances to step S1040.

In step S1040, a determination is made as to whether the account subject called in step S1010 is an account subject of a large amount of money determined in step S1032. If the account subject called in step S1010 is an account subject with a large < money > determined in step S1032, the process proceeds to step S1050. If the account subject called in step S1010 is not an account subject with a large < money > determined in step S1032, the process proceeds to step S1060.

In step S1050, the <atomic journal entry> called above is removed from the <priority atomic journal listing temporary DB>. The flow then advances to step S1030.

In step S1060, the process of removing the above-mentioned <account> from the <priority net account temporary DB>. The flow then advances to step S1070.

In step S1070, a determination is made as to whether there is an account subject that may be additionally called in the <Priority Priority Account Subject DB>. If there is an account subject that can be called in the <Priority net account temporary DB>, the process proceeds to step S1010. If there is no account subject that can be called in <Priority Net Account Temporary DB>, <Distribution Atomic Decomposition 3rd Mode> is completed. On the other hand, Table 9 shows the results of performing this process based on the data in Table 15. 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. 20 shows the result values (corresponding to journal number 1 and journal number 2) based on the data of Table 18 below (example of input of accounting information for journal number 2 of table 1 and setting of cash flow table items). Show it.

Table 18

Journal number	Date	Account number	Debit Credit Category	Account Title	Purpose name	briefs	Price	Cash Flow Statement Items (Primary)	Cash Flow Statement Items (Secondary)	Cash Flow Statement Items (3rd)
2	2007-03-15	One	debit side	cash		Accounts Receivable	1,082,000	No setting	No setting	No setting
2	2007-03-15	2	debit side	Loss on disposal of investment	Investment securities	G stock disposal	5,000	No setting	No setting	No setting
2	2007-03-15	3	debit side	Accumulated Depreciation	building	D building disposal	30,000	No setting	No setting	No setting
2	2007-03-15	4	credit	Accounts receivable	Product sales	H Account	500,000	Cash Flows from Operating Activities	Inflows from revenue activities such as sales	Product sales
2	2007-03-15	5	credit	Down payment	Product sales	G Account	158,000	Cash Flows from Operating Activities	Inflows from revenue activities such as sales	Product sales
2	2007-03-15	6	credit	Commission Revenue		D Account	8,000	Cash Flows from Operating Activities	Inflows from revenue activities such as sales	Commission Revenue
2	2007-03-15	7	credit	Rental income		W Account	9,000	Cash Flows from Operating Activities	Other	Cash receipts from rental income
2	2007-03-15	8	credit	Securities		K stock disposal	60,000	Cash flows from investing activities	Cash inflows from investing activities	Disposal of securities
2	2007-03-15	9	credit	Profit from disposal of securities	Securities	K stock disposal	2,000	Cash flows from investing activities	Cash inflows from investing activities	Disposal of securities
2	2007-03-15	10	credit	Investment securities		G stock disposal	40,000	Cash flows from investing activities	Cash inflows from investing activities	Disposal of Investment Securities
2	2007-03-15	11	credit	building		D building disposal	180,000	Cash flows from investing activities	Cash inflows from investing activities	Disposal of buildings
2	2007-03-15	12	credit	Profit from disposal of property, plant and equipment	building	D building disposal	10,000	Cash flows from investing activities	Cash inflows from investing activities	Disposal of buildings
2	2007-03-15	13	credit	Long-term borrowings		P Bank Borrowing	150,000	Cash Flows from Financing Activities	Cash inflows from financing activities	Borrowing of long-term borrowings

The detailed configuration example of step S420 has been described above with reference to FIGS. 6, 17, 18, and 19. 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 Data> is made into DB and saved.

In step S430, <creation mode> is performed. FIG. 21 shows a <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 <cash>, the process proceeds to step S1160. If the <credit> account of the called atomic journal is not <cash>, the process proceeds to step S1135.

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. 35, which shows <creation mode> of the cash flow statement by 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. 35 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 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 procedure of deleting all the information stored in the <non-cash transaction indirect method cash flow statement operating activity inflow amount temporary DB> is performed. The flow then advances to step S2160.

When the flow returns to the flow describing the process of preparing the cash flow statement by the direct method, the step S1160 performs a procedure of removing the called atomic journal from the <completion mode input standby atomic journal temporary DB>. 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 " completion mode input standby atomic journal temporary DB ". If there is an atomic journal to be called additionally in the " completion mode input standby atomic journal temporary DB ", 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. Tables 10 and 11 show the results of performing these processes based on the data in FIG.

The detailed configuration example of step S430 has been described above with reference to FIG. 21 (and FIG. 35). 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.

22 is a flowchart illustrating a detailed configuration example of step S450 of FIG. 5 according to an exemplary embodiment of the present invention. Referring to FIG. 22, 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 copies except for the above output period are sequentially arranged 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. Do this. 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 carried out 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 (specifically, the cash flow management server 150) can automatically perform the step S1270 based on the above description, and thus the detailed description thereof Omitted. 23 (and 24) is a view showing an example of a cash flow table by a direct method generated and output according to a preferred embodiment of the present invention based on the data of Table 10 and Table 11. Those skilled in the art will be able to sufficiently implement to automatically aggregate and output data corresponding to each item of the cash flow statement by the direct method based on the result of step S430, and thus, further description thereof 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. When there is a command for providing an indirect method of cash flow in step S441 (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 S451, the [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. 25 is a flowchart illustrating a detailed configuration example of step S451 of FIG. 5 according to an exemplary embodiment of the present invention. Referring to FIG. 25, 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 copies except for the above output period are sequentially arranged 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. Do this. 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 carried out 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 program so that the system 100 (specifically, the cash flow management server 150) can automatically perform the step S1370 based on the above description, and thus the detailed description thereof Omitted. FIG. 26 (and FIG. 27) illustrates an example of a cash flow table generated by an indirect method generated and output according to an exemplary embodiment of the present invention based on the data of Table 12 and Table 13. FIG. Those skilled in the art will be able to fully implement to automatically aggregate and output data corresponding to each item of the cash flow statement by the indirect method based on the result of step S430, and thus, further description thereof 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.

FIG. 28 is a flowchart illustrating a detailed configuration example of step S452 of FIG. 5 according to an exemplary embodiment of the present invention. Referring to FIG. 28, 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 copies except for the above output period are sequentially arranged 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. Do this. 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 program so that the system 100 (specifically, the cash flow management server 150) can automatically perform the step S1480 based on the above description, and thus the detailed description thereof Omitted. 29 (and 30) is a view showing an example of the 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 Table 10 and Table 11. Those skilled in the art will fully realize that the data corresponding to each item of the statement of cash flow statement by the direct method is automatically aggregated and output based on the result of step S430, and thus, further description thereof 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.

31 is a flowchart illustrating a detailed configuration example of step S453 of FIG. 5 according to an exemplary embodiment of the present invention. Referring to FIG. 31, 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 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 copies except for the above output period are sequentially arranged 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. Do this. Subsequently, the process of step S453 is completed by automatically generating and outputting the statement of cash flow statement 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. Those skilled in the art will be able to design the processing logic or program so that the system 100 (specifically, the cash flow management server 150) can automatically perform the step S1580 based on the above description, and thus the detailed description thereof Omitted. FIG. 32 (and FIG. 33) shows an example of the statement of cash flow statement by the indirect method generated and output according to the preferred embodiment of the present invention based on the data of Table 12 and Table 13. FIG. Those skilled in the art will fully realize that the data corresponding to each item of the statement of cash flow statement by the indirect method is automatically aggregated 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.

24, 27, 30 and 33 separately attached are a new type of cash flow table in which the cash flow statement and the cash flow statement appendix are connected through the <accessory number>. The cash flow statement and the statement of cash flow statement make it easy for information users to find the cash flow statement and the relevant cash flow statement. In the statement of cash flows, you can find the relevant cash income, the date of expenditure, the relevant account number, the data of the relevant income resolutions and the expenditure resolutions, to maximize the usefulness of the cash flow statement. In order for the actual date of occurrence of such cash income and expenses to be generated and the date used in the process of preparing the cash flows, such as the statement of cash flows, to be identical, the information displayed on the cash flows table must be confirmed at the same time as the accounting information is entered. This technique was first made possible in the present invention and this form of the statement of cash flows and the statement of cash flows is presented for the first time 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 it is recommended to report in more detail if possible. It will be understood by those skilled in the art that it is possible.

Although the present invention has been described with reference to the above embodiments, the present invention is not limited thereto. Those skilled in the art can make modifications and changes without departing from the spirit and scope of the present invention, and it will be appreciated that such modifications and changes also belong to the present invention.

Claims

It is connected to the user interface, and accounts information, accounting information, cash flow statement item information based on the 1st, 2nd, and 3rd classification results and possible atomic journal information are stored in DB and connected to the journal processing system. The cash flow statement and the cash flow statement statement system are implemented.

The journal entry processing system receives a debit credit account subject based on accrual, and additionally inputs an objective in the case of an undetermined account subject;

Form a set of numbers of atomic journals in all cases to eliminate all unrealizable atomic journals, sort the feasible atomic journals according to their priority in terms of ease of payment, and then sort each atomic journal in the sorted order. Perform the steps to settle the amount,

A method of providing a statement of cash flows and a statement of cash flows, characterized in that an item of accrualism is converted to an account of cash notes without omission, thereby providing a statement of cash flows based on cash.
The method according to claim 1,

Removing the infeasible atomic journal,

A method for providing a cash flow statement and a cash flow statement, characterized in that it is generated by generating the number of all cases of the debit credit account entered and comparing with the previously stored possible atomic journal information.
The method according to claim 2,

Arranging the attainable atomic journals,

The cash flow statement and the cash flow statement are characterized by first sorting by priority according to the ease of granting the amount except for the atomic journal including the cash account, and then adding the atomic journal including the cash account. How to provide a specification.
The method according to claim 3,

The cash flow statement and the statement of cash flow statement, characterized in that the priority according to the ease of granting the amount of money is determined by at least one of the minimum number of appearances account priority, cash account priority first, account amount less priority How to Provide.
The method according to claim 4,

A method of providing a statement of cash flows and a statement of cash flows, characterized in that sorting according to priority is sorted alphabetically.
The method according to claim 1,

Settlement of the amount of each atomic journal,

A method of providing a statement of cash flows and a statement of cash flows, characterized in that the lesser of the amount of the debit or credit account is set as the amount of the atomic journal, and the amount subtracted from the amount of the account.
The method according to claim 1,

A cash flow statement item is provided by extracting a matching item by comparing each sorted account subject or purpose of each atomic journal with the cash flow statement item information based on pre-stored primary, secondary and tertiary classification result values. Cash flow statement and statement of cash flow statement provided.
The method according to claim 7,

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 8,

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.
The method according to claim 1,

Receives investment activity cash flows and financing activity cash flows from atomic journals, including cash account transactions traded in the company, and atomic and non-cash account courses including cash account transactions traded in the company. Method of providing a statement of cash flow statement and the statement of cash flow statement, characterized in that the cash flow statement item by the indirect method is further provided by receiving the operating cash flow from some of the atomic journal including.
It is connected to the user interface, and accounts information, accounting information, cash flow statement item information based on the 1st, 2nd, and 3rd classification results and possible atomic journal information are stored in DB and connected to the journal processing system. In the provided cash flow statement and the statement of cash flow statement,

The journal entry processing system receives a debit account account based on accrual and additionally inputs the purpose through the user interface in the case of an undetermined account, and removes all unrealizable atomic journals by forming a set of atomic journals in all cases. Sorting the possible atomic journal entries according to the priority according to the ease of granting the amount, and then settlement the amounts of each atomic journal in the sorted order;

A system for providing a cash flow statement and a statement of cash flow statement, wherein the accrual based account subjects are converted to cash account accounts without omission, thereby providing cash flow based items.
The method according to claim 11,

The account information includes at least one piece of information selected from the group consisting of subdivision, accounting and purpose code data.
The method according to claim 11,

The accounting information includes at least one information selected from the group consisting of journal entry number, transaction date (or transaction date and time), account number, subdivision, account subject, purpose and transaction amount items. Flow Table Annex Provision System.
The method according to claim 12 or 13,

Removing the infeasible atomic journal,

Providing the statement of cash flows and cash flow statements, which is made by generating the number of atomic journal entries in all cases of the debit credit account entered and comparing the set of matching atomic journal entries by comparing the previously stored possible atomic journal information. system.
The method according to claim 14,

Arranging the attainable atomic journals,

First of all, except the atomic journal including the cash account subjects, sorted according to the priority of each account subject to the ease of granting the amount of cash, and then, first, by adding the atomic journals including the cash account subjects. Cash Flow Statement Provision System.
The method according to claim 15,

Settlement of the amount of each atomic journal,

A cash flow statement and a statement of cash flow statement, characterized in that the lesser of the amount of the debit or credit account is determined as the amount of the atomic journal, and the amount subtracted from the amount or balance of the account.
The method according to claim 11,

A cash flow statement item is provided by extracting a matching item by comparing each sorted account subject or purpose of each atomic journal with the cash flow statement item information based on pre-stored primary, secondary and tertiary classification result values. Cash flow statement and statement of cash flow statement.
The method according to claim 17,

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. Providing system.
The method according to claim 18,

And a cash flow statement and a cash flow statement detailed statement providing system, further comprising the step of directly preparing a cash flow statement and a cash flow statement using the provided cash flow statement items.
The method according to claim 11,

Receives investment activity cash flows and financing activity cash flows from atomic journals, including cash account transactions traded in the company, and atomic and non-cash account courses including cash account transactions traded in the company. The cash flow statement and cash flow statement specification system providing system characterized in that the cash flow statement is provided by the indirect method by receiving the operating cash flow from some atomic journals, including.