AU783008B2 - Methods and apparatus for securing, integrating, automating, and manipulating internet based accounting systems - Google Patents

Description

METHODS AND APPARATUS FOR SECURING, INTEGRATING, AUTOMATING, AND MANIPULATING INTERNET BASED ACCOUNTING

SYSTEMS.

Digitally signed by Charles Charles R. J. Moore Moore cn=Charles Moore, o=Phenix Pty Ltd, c=AU Date: 2000.05.01 14:45:02 +10'00' BACKGROUND OF THE INVENTION Reason: Document is certified Brisbane Field of the Invention This invention relates to a secure automated record keeping and accounting systems, and e-commerce systems that make use of such systems, in particular to such a system that provides automated update of current balances of all ledger accounts of a record keeping entity whenever data relating to an accountable transaction is entered and posted by the system.

Background Information Previously, in order to obtain account balances from the ledgers in a double-entry record keeping bookkeeping) system, it was necessary to manually enter accountable transactions in one or more journals, manually post the 25 accountable transactions to corresponding accounts in the general and subsidiary ledgers of the system, and then manually balance ~the accounts in the ledgers. An Accountant or human was involved in each of the accounting activities. The accountant applies the business and accounting rules as each entry is processed.

30 Computer based accounting systems have been developed in an 00.0 effort to speed up the accounting process for record keeping entities having a large number of accountable transactions, as well as a large number of ledger accounts which must be S. maintained. Unlike manual bookkeeping systems, on-line computer systems introduce the possibility of computer records being altered or erased or deleted without any indication of a separate, correction entry. Additionally the accountant/human is removed from each activity. Current e-commerce systems, have separate, normally web based systems that often require manual re-entering or at least manual processing of transactions.

This has created a number of serious accounting, auditing, and reporting problems, such as detection of unauthorized changes to the data recorded in the computer records, unauthorized deletion of valid records, duplicated or unprocessed purchase orders, and unauthorized insertion of accounting records. Due to the timeliness of a Internet based business, each transaction cannot be processed by a human, and hence the real threat of widespread fraud if accounting systems were to be connected to the internet.

An example a single computer connected to the Internet can process hundreds of thousand of transactions against hundreds of computers Page I within an matter of seconds.

In an attempt to solve the problems associated with computer based accounting systems, elaborate and expensive programming, and isolation schemes have been devised. Some of those schemes require double entry of input data, and production of paper output formatted to simulate the traditional journals and ledgers. The drawback to such an approach is that the simulated journals and ledgers are produced after the fact and may not provide any indication of changes to or deletions from the computer's records, or the missing purchase orders or invoices are detected and reported by the customer. Such schemes are not suitable for an Internet based business. In the e-commerce environment, transactions must be able to be relied upon, without the normal human or face-to-face interaction between the customer and the business.

SUMMARY OF THE INVENTION 0 The aforementioned problems associated with known accounting 20 and record keeping systems, both manual and automated, are solved to a large degree by the secure automated ledger account system according to the present invention, wherein transactions can be processed with confidence and security in an automated manner.

S Current account balances can be obtained on demand whenever a completed transaction set is entered and posted by the system. The system according to the present invention includes a computer program composed of procedures for performing various account record keeping tasks, for example, the recording of purchase orders, the recording of receivable or payable transactions such 30 as invoices or vouchers, the issuance of invoices, processing of cash disbursements such electronic funds transfer, or recording of payroll disbursements such as payroll checks. The record keeping procedures of the computer program perform their various functions in accordance with certain system accounting controls that are 35 definable by the record keeping entity whose accounts are dynamically maintained by the system. A transaction occurs between any two such systems that processes each transaction, in order to allow the transaction to complete without human intervention, each transaction has a mandatory set of security services applied.

These services support non-repudiation of origin and receipt, integrity, and optionally confidentiality of each transaction.

Within each accounting system a set of accounting procedures, and business rules relating to each business entity are applied to the secure transaction and updates the accounting system records accordingly.

The system includes a security token that contains private key material that is uniquely bound to each accounting system, and any entity that communicates with any of the distributed accounting systems. Each transaction has a digital signature applied, derived from this private key.

Page 2 The record keeping procedures perform their respective functions by receiving a secure transaction from another system or from a user, verifying the security services attached to each transaction and then utilizing the contained data to create a permanent record in the transaction record of the accountable transaction to which the data is related. Upon applying the accounting and business rules against the secure transaction, the system updates the appropriate ledger account records. Here and throughout this application the term transaction includes a document in any man or machine readable form that is generated to authorize or acknowledge an accountable transaction; and includes, but is not limited to paper documents, such as checks, invoices and the like, electronic information transfers, and magnetic or optically recorded documents.

The system preferably has output means for providing indicia, for example printed reports, of the money balance or balances in one or more of the ledger accounts as stored in the ledger account S 20data file. When so equipped, the system is readily recognizable to 20 an accountant or auditor as an accounting system for performing double-entry record keeping tasks and providing information concerning the ledger accounts of the entity whose accounts are maintained with the system.

B RIEF DESCRIPTION OF THE DRAWINGS 30 The foregoing summary, as well as the following detailed description of a preferred embodiment of the present invention, ~will be better understood when read in connection with the appended drawings, wherein: FIG. 1 is a schematic diagram of a system embodying the S 35 present invention; FIG. 2 is a schematic diagram of the transaction sub system of FIG.1; FIG. 2a is a schematic diagram of the Transaction processing component of FIG.2; FIG. 2b is a schematic diagram of the Transaction Transport/Routing packaging processing component of FIG.2; FIG. 2c is a BisTalk representation of the data structure of FIG.2b; FIG. 3 is a schematic diagram of the Security sub system of FIG.1; FIG. 4 is a functional representation of the Accounting sub system of FIG.l; FIG. 5 is a schematic diagram of the Store/Repository sub system of FIG.1; Page 3 FIG. 6 depicts an example scenario of system usage, embodying the present invention.

FIG. 6a depicts the initiation of a system operation, based on a business rule.

FIG. 6b depicts the flow of operations within system 601 of FIG 6.

FIG. 6c depicts the flow of a transaction 241 between the two systems of FIG 6.

FIG. 6b depicts the flow of operations within system 602 of FIG 6.

FIG. 6e depicts the storage of records within the store 103 within system 602 of FIG 6.

A.1 Example XML Purchase Order Transaction A.2 Example XML Purchase Order Response Transaction A.3 Example XML Signature A.4 Example XML Transaction Set Module 103- Business Rule Example i. A.6 Module 103- Accounting procedures Rule Example DETAILED DESCRIPTION The system according to the present invention is a computer implemented secure automated record keeping system, comprising a security, transaction, repository and a double-entry bookkeeping or accounting sub systems. The system is preferably embodied in a properly programmed computer for use by an individual or business, but is comprehensive and expandable such that it can be implemented on various sized computer platforms. It is intended that each system be interconnected via a network, such as the Internet, or a corporate Extranet.

-Referring to FIG. 1 of the drawings, there is shown a preferred embodiment of the secure accounting system 000 according to the present invention. The preferred embodiment of the system S 35 000 comprises a security subsystem 100, a transaction subsystem 101, a accounting subsystem 102, and a store/repository subsystem 103. Subsystems 100,101,102,103 are implemented as computer programs that execute on one or more computer systems or computing hardware units. In the preferred embodiment of the present invention the system 000 receives input transaction data 120 from a network in an automated manner, for example from an Internet or Extranet connection.

The received transaction data is processed by subsystem 101.

FIG 2 shows the preferred embodiment of the transaction subsystem 101. The subsystem 101 contains for use in the system 000 according to the present invention comprises transaction subsystem Transport/routing packaging module 201 and a transaction Processing module 202. The preferred embodiment of the transaction progressing module 202 is shown in FIG 2a. The transactionprocessing module 202 contains for use in the system 000 according to the present invention comprises a set of transaction Page 4 descriptions 231. The preferred embodiment of the transaction descriptions is XML and DTD' based, but descriptions based on EDI or other industry standards may be used within the described system. The preferred embodiment of the descriptions 231 is an extensible set of definitions. An example implementation of transaction set 231 is defined within A.

The preferred embodiment of the Transaction Transport/Routing and packaging module 201 is shown in FIG 2b. The Module 201 contains for use in the system 000 according to the present invention a transaction server 204, a network communications 205, and addressing routing store 206 components. The Transaction server 204 processes the transactions from the interfaces 120,123, and processes as appropriate for the transport protocol. The transaction server uses information contained within the transactions, and associated repository 206 to determine the correct transport-specific destination address(es). The server then hands the message to the data communications component for transmission to the destination STransaction server(s) in another system 101. The interfaces between 20 the application, server and Data Communications layer are e• implementation-specific.

An example of the Transaction Transport/Routing and packaging module 201 is provided by "Microsoft BizTalk Server". An example construction of a transaction 241, at reference point 225 within module 201 is shown in FIG 2c. The preferred embodiment of module 201 is not constrained to a specific implementation of module 201 and can support one or more implementations. The preferred embodiment supports one or network protocols for intercommunications between systems 000; examples are HTTP, SHTTP, 30 SMTP. The module 201 processing uses of one of the transaction sets defined within 231, and encapsulates it within the body section of a Biztalk Document, transaction server adds the Biztalk header information from information within the transaction set and associated addressing and routing repository 206. Finally 35 the transport envelope is constructed based on the specific common transport protocol available between this system and the remote system.

The preferred embodiment of the Security Subsystem is shown in FIG 3. The preferred embodiment of sub system 102 contains a security services module 301, and a Security token module 302. The preferred embodiment of the Security subsystem contains a set of interfaces 311 and 312; these interfaces allow one or more modules to be used as required. The preferred embodiment of interface 311 includes CAPI, PKCS#11, and GSSAPI definitions. An example of interface 312 is CSP, or PC/SC definitions. The preferred embodiment of the Security services module must support the ability to generate and process digital signatures, and process X.509 certificates. The preferred embodiment of the Security token, may support a variety of tokens ranging from software Page based, smart card, and USB based tokens. The preferred embodiment of the security token must be able to securely store the Private key needed to generate and the digital signature.

The preferred embodiment of the Accounting Subsystem 102 is shown in FIG 4. The preferred embodiment of sub system 102 contains a set of general ledger and accounting functions as listed in 102. The preferred embodiment of the Accounting Subsystem supports changes to the accounting system functionality to meet the business requirements.

The preferred embodiment of the Store/Repository Subsystem 103 is shown in FIG 4. The sub system 103 contains for use in the system 000 according to the present invention a set of records 521, Accounting procedures 522, and Business rules 523. The preferred embodiment of the sub system 103 is a database, such as an SQL database. An example embodiment of 103 is an SQL server database, with procedures 522 and rules 523 being defined within S stored procedures and database triggers within the SQL database.

20 The preferred embodiment of Records 521 is data tables within a database. A feature of the system of the present invention is the use and storage of digitally signed transaction messages in order to provide non-repudiation of origin and audit ability of a fully S automated system 000, within records 521. An example of such records is contained within Attachment A. It is not necessary that the Accounting procedures 522 that implement the system contain any accounting rules to properly maintain a double-entry bookkeeping system; these may be contained within subsystem 102.

It is necessary, however, that the Accounting procedures 522 S 30 provide the accounting procedures that match the business rules S. stored within Business rules 523. An example of a business rule and accounting procedure is detailed within A.5 and A.6.

A typical Operation of the system according to the present 35 invention is described within FIG 6. As described more fully herein below two systems 000 which to communicate via the Internet to perform a business or e-commerce transaction. A preferred embodiment of one of the many possible business operations is described herein below. The example herein provides a scenario of a System A 601 requesting the purchase of goods from System B 602, and receiving a confirmation to the request. Operation of the system is initiated when the business rule 523, that controls the amount of stock within an inventory or catalogue falls below a predefined value, is executed. FIG 6a shows the resulting 621 request being directed to the accounting subsystem 102. The Accounting Subsystem executes the inventory management function, looks up the supplier of the item and composes a Purchase Order 641 and sends a request 622 to the Transaction Processing module 202. The Transaction processing module 202 constructs a Purchase order XML message set 642, an example of this message is described within Attachment A A.1, and forwards the message request 123 to Page 6 the Security Subsystem 100. The security services module requests 322 the security token 302 to calculate a Digital Signature derived from the private key of the requesting organization. The resulting digital signature is processed by the transactionprocessing module 202 to form the transaction digital-signature; an example of such a signature is contained within Appendix A A.3.

The resulting transaction request 120 is forwarded to the Transaction Transport/Routing Packaging module 201, which assembles a message 241 as detailed within FIG 2c. The message 241 is sent on via 624 to the Internet 602. The message 241 is delivered to the remote system 603 as detailed within FIG 6c, using an available transport protocol such as HTTP. If confidentiality services were required module 201 would select a HTTPS transport protocol. System B 603 receives the message 241 by the Transaction subsystem 101. The transaction subsystem extracts the Purchase Order transaction message 642, passes this to the security subsystem 100, which validates the digital signature on the Purchase order using the public key certificate from system B.

2Any confidentiality security services are removed by module 20 101.The Transaction subsystem 101 extracts the Purchase Order message 641 and sends.request 626 to the Accounting Subsystem 102.

The accounting subsystem makes use of the order entry function to process the Purchase order. The business rules and accounting procedures are processed by the system according to the present invention. A feature of the system of the present invention is the use of digital signatures, secure tokens, and the associated business rules and procedures allow the automated processing of this transaction. Subject to these conditions being met, the system will issue a purchase order confirmation and shipping S 30 documents. An example Purchase order Response is detailed within Attachment A A.2. The flow of information is similar to that presented above for message 641 from system A 601.

All transaction messages are maintained in the Store 103 as shown in FIG 6e, for auditing and non-repudiation of origin and receipt 35 purposes. A feature of the system of the present invention is the binding of the digital signature to the transaction by a secure token and the processing of this rather than derived data by the business and accounting rules.

It is apparent from the foregoing description and drawings that the system according to the present invention is a novel and improved system for securing, integrating, automating, and manipulating internet based accounting systems of a business entity. The system automatically, and securely processes balances debits and credits whenever accounting data concerning completed transactions are input to the system. The system according to this invention provides up-to-the-minute information on the status of all of the ledger accounts of the record keeping entity whose books are maintained by the system.

The unique arrangement of secure-data-records, business rules and accounting procedures provides great confidence such that the Page 7 system can be employed via the Internet in an automated manner.

Moreover, the system provides complete trace ability so that unauthorized changes to the accounting records stored in the system's data files are readily detectable by automated processes.

Thus, the system provides a higher level of security than known computer implemented accounting systems.

The system according to this invention has been described for use in the context control of the inventories of a record keeping entity, as well as other, accountable processes, which use ledgers. Thus, it will be recognized by those skilled in the art that changes or modifications may be made to the above-described invention without departing from the broad inventive concepts of the invention. It is understood, therefore, that the invention is not limited to the particular embodiment disclosed herein, but is intended to cover all modifications and changes which are within the scope of the invention as defined in the appended claims.

Page(s) are claims pages They appear after the attachment(s) <,V~;SNC~re.

-2 C) ATTACHMENT A A.1 XML Purchase Order Transaction <PurchaseOrder> <OrderHeader> <POlssued~ate>1999080ST01 :01: 01</PoissuedDate> <Requestedoel iveryDate>19990807T01 :01: 01</Requestedoelivery~ate> <ShipByoate>19990809T01 :01: 01</ShipByoate> <OrderReference> <AccountCode> <Reference> <Re fNum>CTOP< /Re f um> </Reference> </AccountCode> <BuyerRefNum> <Reference> 0 *<RefNum>100</RefNum> </Reference> </BuyerRefNum> <SupplierRefNum> &see <Reference> <RefNum>500< /RefNum> </Reference> </SupplierRefNum> 25 </OrderReference> <OrderParty> <BuyerParty> <Party> <NameAddress> <Namel>Mr. Jhn Doe</Namel> <Name2>Attention: Inward Goods Department</Name2> <Addressl>16 River Ave</Addressl> <Address2>2 dFloor</Address2> <City>Brisbane</City> 35 <StateOrProvince>QLD</StateOrProvince> <PostalCode>4000< /PostalCode> <Count ry>AU< /Country> </NameAddress> -<OrderContact> -<Contact> <ContactName>Mr. John Doe</ContactName> <Telephone>(07) 941-3333</Telephone> <Email>jdoe~mycompany.com.au</Email> <Fax>(07) 941-4555</Fax> </Contact> </OrderContact> <ReceivingContact> <Contact> <ContactName>Mr. Alex Dub</ContactName> <Telephone>(07) 941-2222</Telephone> Page 12 <Email>adubcamycompany.com.au</Email> <Fax>(07) 941-4555</Fax> </Contact> </ReceivingContact> <ShippingContact> <Contact> <ContactName>Ms. John Wayne</ContactName> <Telephone> 107) 941-1111</Telephone> <Email>jwayne~mycompany.com.au</Email> <Fax>(07) 941-4555</Fax> Contact> </ShippingContact> </Party> </BuyerParty> <SupplierParty> <Party> <NameAddress> <Namel >Millenium Supplier Corporation</Namel> *0e <Name2>Attention: Office Supply Division</Name2> 20 <Addressl>355 Alameda Street</Addressl> <City>Sydney</City> e~g. <StateOrProvince>NSW</StateOrProvince> <PostalCode>3000< /PostalCode> S <Country>AtJ</Country> </NameAddress> @000</Party> see. </SupplierParty> </OrderParty> <Tax> <TaxPercent>000010.0000</TaxPercent> <Location>H-ome Bush</Location> <Taxld>12345</Taxld> <TaxAmount>000000000000100.000</TaxAmount> <TaxableAmount>000000000001000. 000</TaxableAmount> </Tax> eee. *<OrderCurrency>AUD< /OrderCurrency> <OrderLanguage >en</OrderLanguage> <Payment> <PaymentMean>CreditCard</PaymentMean> <PaymentTerm>Discount< /PaymentTerm> <DiscountPercent>000005.0000</DiscountPercent> <DiscountoaysDue>1 0< /DiacountoaysDue> <DiscountTimeRef >Invoiceoate</DiscountTimeRef> <NetDaysoue>3 0< /NetDaysDue> <NetTimeRef>Invoice~ate</NetTimeRef> <CardInfo> <CardNum>1234432112344321</CardNum> <CardAuthCode>JUBF123</CardAuthCode> <CardRefNum>123</CardRefNum> <CardExpirationoate>20000805T01:01:01</CardExpirationDate> <CardType>AMEX< /CardType> Page 13 <CardHolderwame>Mr. Joe Smith</CardHolderName> </Cardlnf 0' </Payment> <PartialShipmentAllowed>true</Part ialShipmentAllowed> <SpecialHandlingNote>Please don't shake.</SpecialHandlingNote> <GeneralNote>Rush it please.</GeneralNote> <PartLocation>Oak.and</Partbocatiofl> <Transport Direction="SupplierToBuyer'> <Mode>Air</Mode> <Mean>Express</Mean> <Carrier>Fedex</Carrier> <CustShippingContractNum>CTOP12 3< /CustShippingContractNum> <ShippingInstruct ion>Please handle with care</Shippinglnstructiol> </Transport> <TermOfDelivery TODFunction_a="Delivery"> <Code>FOB</Code> <FOBCi ty>Sydney< /FOBCity> *<FOBLocation>Sydney Ansett Airline Warehouse</FOBLocation> *<FOBlnstruction>Talk to the company agent</FOBlnstruction> <Shippingayfnt!4ethod>Prep5 idBySeller< /ShippingPaymentMethod> <OrderHeaderAttachment> <ListOfAttachment> <Attachmen t Attachment="http://www.temporary.com/shipol23.doc"> <Purpose>Specificat ions</Purpose> </Attachment> </ListOfAttachment> </OrderHeaderAttachment> </OrderHeader> <ListOfOrderDetail> <OrderDetail> <Baseltem~etail> <LineltemNum>l</LineltemNum> <SupplierPartNum> 35 <PartNum> <Agency AgencylD= "AssignedBySupplier" <PartID>12345</PartID> </PartNum> </SupplierPartNum> <ItemDescription>Highlighting Marker</ItemDescription> <Quantity> <Qty>OOOOOOOOOO0l 000</Qty> <UnitafMeasure> <UOM>EA< /UOM> </Unitafmeasure> </Quantity> <Transport Direction= 'SupplierToBuyer"> <Mode>Air</Mode> <Mean>Express</Mean> <Carrier>TNT</Carrier> <CustShippingContractwum>CTOPl23 </CustShippingContractNum> Page 14 <Shippinglnstruction>Please handle with care</Shippinglnstruction> </Transport> <OffCatalog~lag>false</OffCatalogFlag> </BaseltemDetai 1> <BuyerExpectedt~nitPrice> <Price> <UnitPrice>00000000010.0000</UnitPrice> </Price> </BuyerExpectedUnitPrice> </Orderoetail> </List~fOrderDetail> <OrderSummary> <TotalArount>000000000001000.000</TotalAmount> <TotalLineNum>1</TotalLileNum> </OrderSummary> </PurchaseOrder> A.2 XML Purchase Order Response Transaction <PurchaseOrderResponse> :20 <OrderResponseHeader> <POlssuedoate>19990805T01:01:0l</POIssuedDaie> <RequestedoeliveryDate>19990807T01:0l:01</RequestedDeliveryDate> <ShipByDate>19990809T01 :01: 0l</ShipByDate> <OrderReference> <AccountCode> <Reference> <RefNum>CTOP</RefNum> </Re ference> /AccountCode> <BuyerRefNum> <Reference> <RefNum>100< /RefNum> </Reference> </BuyerRefNum> *35 <SupplierRef~um> <Reference> <RefNum>500c /RefNum> </Re ference> </SupplierRefNum> </OrderReference> <OrderParty> <BuyerParty> <Party> <NameAddress> <Namel>Mr. John Doe</Namel> <Addressl>16 River Ave</Addressl> <Address2 2 Id Floor< /Address2> <City>Brisbane</City> StatearProvince>QLD</StateOrProvince> <PostalCode>4000.c/PostalCode> <Count ry>AU< ICountry> Page </NameAddress> <OrderContact> <Contact> <ContactName>Mr. Mike Holloway</ContactName> <Telephone>(07) 941-3333</Telephone> <Email>mhollowaygmycompany.comf.au</Email> <Fax>(07) 941-4555</Fax> </Contact> </OrderContact> <ReceivingContact> <Contact> <ContactName>Mr. Alex Dub</ContactName> <Telephone> (07) 941-2222</Telephone> <Email>adub~mycompany.com.au</Emfail> <Fax>(07) 941-4555</Fax> </Contact> </ReceivingContact> <ShippingContact> <Contact> .:20 <ContactName>Ms. John Wayne</ContactName> <Telephone>(07) 941-1111</Telephone> <Email>jwayne~mycompany.com.au</Email> *<Fax>(07) 941-4555</Fax> </Contact> </ShippingContact> </Party> </BuyerParty> <SupplierParty> <Party> <NameAddress> <Namel>Millenium Supplier Corporation</Namel> <Name2>Attention: Office Supply Division</Name2> <Addressl >355 Alameda Street</Addressl> <City>Sydney</City> 35 <StateOrProvince>NSW</StateOrProvince> <PostalCode>3000</PostalCode> <Country>AU< /Country> </NameAddress> </Party> </SupplierParty> </OrderParty> <Tax> <TaxPercent>000010. 0000</TaxPercent> <Location>Home Bush</Location> <Taxld>l2345</Taxld> <TaxAmount>000000000000100.000</TaxAmount> <TaxableAmount>000000000001000.000</TaxableAmount> </Tax> <OrderCurrency>AUD< /OrderCurrency> <OrderLanguage>en</OrderLanguage> <Payment> Page 16 <PaymentMean>CreditCard< /PaymentMean> <PaymentTerm>Discouflt< /PaymentTerm> <DiscountPercent>000005.0000</DiscountPercent> <DiscountTimeRef>InvoiceDate</DiscountTimeRef> <NetDaysDue >3 0</NetDaysDue> <NetTjmeRef>IflvoiceDate</NetTimeRef> <CardInfo> <Cardlum>1234432112344321</CardNum> <CardAuthCode>JUBF123</CardAuthCode> <CardRefNum> 123< /CardRef~um> <CardExpirationDate>2000080ST01 :01: 01</CardExpirationDate> <CardType>AMEX</CardType> <CardHolderName>Mr. Joe Blow</CardHolderName> </Cardlnfo> Payment <PartialShipmentAllowed>true</PartialShipmentAllowed> <SpecialHandlingNote>Please don't shake it.</SpecialHandlingNote> <GeneralNote>Rush it please.</GeneralNote> :20 <PartLocation>Oakland</PartLocatiofl> <Transport Direction= "SupplierToBuyer"> <Mode>Air</Mode> *<Mean>Express</Mean> <Carrier>TNT</Carrier> <CustShippingCont ractNum>CTOP1 23< /CustShippingContractNum> <ShippingInstruct ion>Please handle with care</Shippinglnstruction> </Transport> <TermOfDelivery TODFunction a=I'Delivery"> <Code>FOB</Code> <FOBCity>Sydney</FOBCity> <FOBLocation>Sydney Ansett Airline Warehouse</FOBLocation> <FOBlnstruction>Talk to the company agent</FOBlnstruction> <ShippingPaymentMethod>PrepaidBySel ler</ShippingPaymentMethod> </TermOfDel ivery> <OrderHeaderAttachment> <ListOfAttachment> <Attachment Attachment="http://www.temporary.com/shipol23.doc"> <Purpose>Specification</Purpose> </Attachment> </ListOfAttachment> </OrderHeaderAttachment> <ActionRequestOrNotification>AcceptedAsls</ActionRequestOrNotification> </OrderResponsel~eader> <ListOfOrderResponseDetail> <OrderResponseDetail> <BaseltemDetail> <LineltemNum>1</LineltemNum> <SupplierPartNum> <PartNum> <Agency AgencyID="AssignedBySupplier" <PartID>l234 Page 17 </PartNum> </SupplierPartNum> <ItemDescription>Sanford Highlighting Marker</ItemDescript ion> <Quantity> <Qty>OOOOOOOOOO0l.OOO</Qty> <tnitOfMeasure>

<UOM>EA</OM>

</tmnitOfMeasure> </Quantity> <Transport Direction='SupplierTo~uyer"> <Mode>Air</Mode> <Mean>Expres s/Mean> <Carrier>Fedex</Carrier> <CustShippingContractNum>CTOPl23</CustShippingContractNum> <ShippingInstruct ion>Please handle with care</Shippinglnstruction> </Tran sport> <OffCatalogFlag>false</OffCatalogFlag> </BaseltemDetail> -<BuyerExpectedUnitPrice> -<Price> </Price> </BuyerExpectedlinitPrice> </OrderResponseDetail> </ListOfOrderResponseDetail> -<OrderResponseSummary> <TotalAmount>OOOOOOOOOOO1000.OOO</TotalAmount> <TotalLineNum>1</TotalLineNum> 4/OrderResponseSummary> </PurchaseOrderResponse> A.3 XML Signature Example <Signature xmlns="http://www.w3.org/2000/02/xmldsig#"> <SignedInfo Id="foobar'> <Canonical izat ionMethod Algorithm= "http: //www. w3. org/1 999/07/WD-xml -cl4n-19990729" <SignatureMethod Algorithm="http://www.w3.org/2000/02/xmldsig#dsal <Reference URI=Ihttp://www.w3.org/TR/xml-stylesheet/"> <Transforms> <Transform Algorithm=,,http://www.w3.org/2000/02/xmldsiglbase641, <Transform Algorithm="http://www.w3.org/2000/02/xmldsig~null" </Trans forms> <DigestMethod Algorithm=,Ihttp://www.w3.org/2000/02/xmldsig#shal', <DigestValue>j Slwx3rvEPOOvKtMup4NbeVu8nk=</DigestValue> </Reference> <Reference URI='lhttp://www.w3.org/TR/REC-xml-names/"> <Transforms> <Transform Algorithm="http://www.w3.org/2000/02/xmldsig "base64,, </Trans forms> <DigestMethod Algorithm='http: //www.w3 .org/2000/02/xmldsig#shall Page 18 <DigestValue>UrXLDLBIta6skoV5/A8Q38GEw44=</DigestValue> </Reference> </SignedInfo> <signaturevalue>MCOCFFrVLRlkMc3Daon4BqqnkhCOOEaAhUAkpH1iRNK+qll+sisDTz2TFEALE=</SignatureValue> <KeyInfo> <KeyValue>MIIBtzCCASwGByqGSM44BAEwggEfAoGBAP1/U4EddRIpUt9KnC7s50f2EbdSPO9EAMMeP4C2USZpRV1AllH7WT2NWP q/xfW6MPbLmlVsl4E7gB00b/JmYLdrmVC1pJ+f6AR7ECLCT7up1/63xhy401fnxqimFQ8E+4P208Ueww IVBNaFpEy9nxzrithly rv8ilDGZ3RSAHHAhUA12BQjxUjC8yykrmCouuEC/BYHPUCgYEA9+GghdabPd7LvKtcNrhXuXmUr7v60uqC+VdMCz0HgmdRWVeOut RZT+ZxBxCBgLRJFnEj6EwoFhO3zwkyjMim4TwWeotUfIoo4KOuHiuzpnWRbqN/C/ohNWLx+2J6ASQ7zKTxvqhRkImog9/hWuWfBp KLZl6AelUlZAFMO/ 7PSSoDgYQAAoGAQFLO +RhXZbDxdt 17o05P1MzQGqDnAq2NM1eun+ ie214okrmIp4 rOCGKvHM1HbFgwXMlBpk XyStYg64RTMnL9dtShw5rCkEvl45TVOEYVoxBQ5XOgmrQ2NftRHHimBhx9glz//y6NE4JhflVPu3o+55VYUwdFPcbBvWkKOngo O=</KeyValue> </KeyInfo> </Signature> S A.4 XML Transaction Set Examples SPurchase Order Purchase Order Acknowledgment Order Status Request Order Status Acknowledgment Availability Check Request Availability Check Acknowledgment Price Check Request Price Check Acknowledgment Invoice Product Catalog Product Catalog Update A.5 Module 103-Business Rules Example Calculate Commissions CREATE PROCEDURE [Calc Commissions]

AS

SELECT DISTINCT [EMP Employees].[EMP ID], [EMP Employees].[EMP Name], S 35 [EMP Employees].[EMP Salesperson YN], [Pyrl Employee Data.COMMPERCENT, IIf([EMP Method]=l,"Profit","Sale") AS Method, CASE [EMP Method] WHEN 1 THEN 'Profit' ELSE 'Sale' END AS Method, [AR Sales].[AR SALE Ext Document [AR Sales].[AR SALE Document Type], [AR Sales].[AR SALE Total], [AR Sales].[AR SALE Customer ID], [AR Sales].[AR SALE Date], [AR Sales].[AR SALE Posted YN], [AR Sales Detail].[AR SALED Qty], [AR Sales Detail).[AR SALED Item Id], [AR Sales Detaill.[AR SALED Item Cost], [AR Sales Detaill.[AR SALED Unit Price], [INV Items).[INV ITEM Commissionable

YN],

CASE [AR SALE Document Type] WHEN 'Return' THEN ([AR SALED Qty]*[AR SALED Unit Price])*-l ELSE [AR SALED Qty]*[AR SALED Unit Price] END AS Price, CASE [AR SALE Document Type] WHEN 'Return' THEN ([AR SALED Qty]*[AR SALED Item Cost])*-l ELSE [AR SALED Qty]*[AR SALED Item Cost] END AS Cost, CASE [EMP Method] Page 19 WHEN 1 THEN ([Price]-[Cost])*((COMMPERCENT]/100) CASE [AR SALE Document Type] WHEN 'Return' THEN SALED Qty]*[AR SALED Unit Price])*-1)-(([AR SALED Qty]*[AR SALED Item Cost])*-1))*([COMMPERCENT]/100) ELSE SALED Qty]*[AR SALED Unit Price])-([AR SALED Qty]*[AR SALED Item Cost]))*([COMMPERCENT]/100)

END

ELSE [Price]*([COMMPERCENT]/100) CASE [AR SALE Document Type] WHEN 'Return' THEN SALED Qty]*[AR SALED Unit Price])*-1)*([COMMPERCENT]/100) ELSE ([AR SALED Qty]*[AR SALED Unit Price])*([COMMPERCENT]/100)

END

END AS Commission, CASE [AR SALE Document Type] .WHEN 'Return' THEN ([AR SALED Qty]*[AR SALED Unit Price])*-l ELSE (AR SALED Qty]*[AR SALED Unit Price] [AR SALED Qty]*[AR SALED Item Cost] END AS Profit 20 FROM (([EMP Employees] INNER JOIN [AR Sales] ON [EMP Employees] .[EMP ID] [AR Sales].[AR SALE Salesperson]) INNER JOIN [Pyrl Employee Data] ON [EMP Employees].[EMP ID] [Pyrl Employee Data].[EMP ID]) INNER JOIN ([AR Sales Detail] INNER JOIN [INV Items] ON [AR Sales Detail]. [AR 25 SALED Item Id] [INV Items] [INV ITEM Id]) ON [AR Sales].[AR SALE Document [AR Sales Detail] [AR SALED Document WHERE Employees].[EMP Salesperson AND Sales] [AR SALE Document Type]) In ('Invoice','Return')) AND Sales]. [AR SALE Posted AND (([INV Items]. [INV ITEM 30 Commissionable -1) AND Sales].[AR SALE Commission Paid])=0) AND Sales] .[AR SALE Select To Pay])= ORDER BY [EMP Employees].[EMP ID] 35 A.6 Module 103 -Accounting procedure Rules Example o* CREATE TRIGGER "AP Purchase UTrig" ON "AP Purchase" FOR UPDATE AS SET NOCOUNT ON PREVENT UPDATES IF DEPENDENT RECORDS IN 'AP Purchase Detail' 40 IF UPDATE("AP PO Document No")

BEGIN

IF (SELECT COUNT(*) FROM deleted, "AP Purchase Detail" WHERE (deleted."AP PO Document No" "AP Purchase Detail"."AP POD Document 0

BEGIN

RAISERROR 44446 'The record can''t be deleted or changed.

Since related records exist in table ''AP Purchase Detail'', referential integrity rules would be violated.' ROLLBACK TRANSACTION

END

END

GO

Page

Claims (10)

1. In a system for maintaining the ledger accounts of a record keeping entity, said system including input means for receiving transaction data relating to an accountable transaction affecting at least one of the ledger accounts of said ledger accounts and output means for sending transaction data based on data from an accounting record to another accounting system; a means for processing secure transactions from another accounting system or user: o a. a transaction-processing subsystem that provides a means to processes transaction messages; o b. a security subsystem, that provides a means of processing security services as applied to a transaction; o c. an accounting subsystem that provides a means for updating ledger account records, based on stored accounting procedures and business rules o d. a Store/Repository subsystem that provides a means to store and maintains records, stored accounting procedures and business rules. a subsystem for generating secure transactions for another accounting system or user: o a. an accounting subsystem that provides a means to generate transactions from ledger account records, based on stored accounting procedures and business rules; Page 8 o b. A transaction preparation system that provides a means to format, transport, route and package transaction messages; o c. A security subsystem that provides a means to apply security services to a transaction; o d. a Store/Repository subsystem that provides a means to store and maintain records, stored accounting procedures, and business rules.

2. A system as recited in claim 1 wherein said transaction subsystem means comprises: A transaction Transport/Routing and Packaging module which comprises: o A Transaction Server Component, which processes the 15 transactions as appropriate for the transport protocol. The transaction server uses information contained within ""the transactions, and associated repository to determine the correct transport-specific destination address(es) The server then hands the message to the data communications component. o A communications component that provides for transmission **to the destination Transaction server(s) in another system. SA transaction Processing module which comprises: 25 o A set of transaction descriptions and associated processing rules.

3. A system as recited in claim 1 wherein said Security subsystem means comprises: o A security services module, which provides a means of processes security services for a transaction. o A security token module, which provides a means of supplying security mechanisms to support the security service module.

4. A system as recited in claim 3 wherein said security token module means further comprises: o A means for the storage and generation of private key material. o A means for storage of an X.509 certificate; Page 9 o A means for generation of Digital Signatures, using private key material stored within token. A system as recited in claim 1 wherein said Accounting subsystem means comprises a set of accounting functions necessary to support an accounting entity.

6. A system as recited in claim 1 wherein said Store/Repository means comprises: o a means to store and retrieve records o a means to process accounting procedures o a means to process business rules.

7. A system as recited in claim 6 wherein said Store/Repository means comprises a SQL database. eo 15 8. A system as recited in claim 6 wherein said accounting procedures or business rules means further comprises a means of implementation as SQL triggers or SQL stored procedures. A system as recited in claim 2 wherein said transaction processing module transaction descriptions means further comprises a means of specification making use of the XML standard. A system as recited in claim 2 wherein said transaction processing module transaction descriptions means further comprises a transaction specification as published or referenced by the XML organization; namely as referenced on www.xml.orq website.

11. A system as recited in claim 2 wherein said transaction processing module transaction descriptions means further comprises the XML Common Business Library xCBL specification, or any derived specification, as published by Commerce one organization. a.. *o

12. A system as recited in claim 2 wherein said transaction server module means further comprises a module that makes use of Microsoft Corporation Biztalk Server, or similar functionality product.

13. A system as recited in claim 2 wherein said transaction server module means further comprises a module that makes use of Microsoft Corporation; Biztalk framework- Independent Document Specification, or similar framework specification.

14. A system as recited in claim 3 wherein said security token module means further comprises a module that makes use of a smartcard, iKey USB, or other similar hardware security token. Page A system substantially as herein described with reference to the accompanying attachments.