DE10007935A1 - Mechanical generation of booking records involves producing document with machine-readable code for each business event for acquisition of documentary data - Google Patents

Abstract

The method involves producing a document with a machine-readable code for each business event. The code is used for the acquisition of documentary data regarding the business event in the form of a booking record. Data are read from a supplier-generated document with machine-readable code and used directly as a booking record or for generating further documents. Independent claims are also included for the following: a method of monitoring the sales and/or purchases of business events.

Description

This invention relates to a method of machining Production of accounting records for the commercial Accounting.

This invention also relates to a method for Production of machine-readable information about Dimensions, times, weights and other specifications (technical and physical units) for the automatic evaluation of data for the internal and / or external controls.

On the basis of national commitment frameworks are Companies, public institutions, administrations of Assets and other accountable to Bookkeeping and / or recording required.

The obligation framework under German law is especially in the Commercial Code (§§ 238 f HGB) and in the tax code (§§ 140 AO).

In addition, there is an extensive interpretative literature on the regularity of bookkeeping.

Many, especially larger companies and corporations, are subject to certain internal additional Regulations and guidelines.

Essentially, bookkeeping is one Collection method of business transactions in one Company, measurable in currency units, occurrences. The internal or external control system has the task unwanted or avoidable loss of assets in commercial companies, public institutions,  Administrations of property and other accountable entities. While the bookkeeping can be valued only in cash Processed asset changes, the control system is also with asset changes in technical and physical Units dealt with.

The invention also relates to the use of methods for the production and evaluation of machine readable Data and process control via machine-readable data for commercial accounting and control purposes being.

Numbers, letters and characters as well as control instructions become in the goods and documentation traffic by barcodes machine-readable.

This application technique consists of the components Coding, optical evaluation and decoding.

State of the art - control system

Booking data also serve internal control. The control system has to examine asset changes. It compares a target state with an actual state (check). The control system in a company or another Facilities have the option of using the booking data Recognize changes in assets in currency units.

Often, posted business transactions are only completed the posting period (one month) or even later. The business transaction and the time of the submission exam capable booking data are temporally far apart.

The control system is limited to spot checks, as the full permanent manual single-document check is not effective.  

The samples become representative further restricted, because the test procedures are not only on the dimension currency unit per time unit, but also on technical and physical units must extend. It must be unwanted and avoidable Wealth losses are recognized in every dimension. Complete control of all asset changes are because of the current manual single-document control not possible. The check of the incoming invoices turns off regarding the delayed use of ge booked data. This check is made before the booking process. To distinguish are the examination of the delivery or performance (actual) by comparison with the data of the Invoice (debit) from the check of the order or the order pay with the bill. Both procedures will be in practice by manual, visual comparison of Documents completed. While the delivered goods at current state of the art with machine-readable Coding bar codes is provided, machines are missing readable comparison data on the accompanying documents (delivery certificate, order form, invoice). Counting, measuring and weighing The delivered goods will be considered a manual operation can not be replaced. As for a complete Examination essential contents of the delivery notes, order notes and bills at the current state of work are not machine-readable, eliminates a complete and complete examination of all asset changes. The invention relates to a method by which Information about changes in currency units and in numbers, measures, times and weights and other internal control specifications machine-readable are available.  

State of the art - Coding

Electronic data processing systems only understand the binary language. Numbers, letters and characters and Process commands, that is, information, must be for machine Reading purposes are encoded.

The most well known technique of coding is the Barcode technology. It is especially in goods traffic used. The error rates are extremely low. The one-dimensional codings are called vertical Arrangement of lines and gaps with a data carrier connected.

The encodings are using stationary or mobile reading devices with the help of a Read screeds and a decode unit in Numbers, letters, characters and commands translated.

These one-dimensional codings reach their limits when the disk record a large amount of information should. With the help of two-dimensional barcodes it is possible, large amounts of information with a small footprint machine-readable to print.

The optical reading technology for data acquisition and decoding The information does not only capture a cross to Line arrangement extending search light strip, but illuminates a surface (two-dimensional). These codes are not considered a juxtaposed episode of Strokes, but as a surface with dashes, gaps and understand similar information.

The complete ASCII character set can be encoded. In addition, controllers for processes can be coded.  

printing technology

The printing performance is more than 200 pieces of strokes or similar symbols per second specified.

The software for making these encodings is integrable component of the production of Correspondence or invoices required software. A standard barcode printer is for here necessary purposes not necessary. A commercial Printer for business correspondence is for the production of one and two-dimensional codings sufficient.

Reading technology, reading speed

The encoded information must be read, decoded and the information receiver.

The performance of the reading technology at the current state The technique comes with more than 1,000 scans, so Single bars or other elements per second specified. Today's reading and decoding technology enable the fully automatic search of the reading head for the position a disk (for example, a piece of paper).

Start, Stop and Troubleshooting characters and process control signs provide for an exact information or for Correction commands. The software level in the field of Bar code technology is due to the year-long claim sufficient in commodity management to further To solve interface requirements.

The programming need for this invention is relative simple and only specifically solvable.  

Presentation of the invention

This invention is based on the object, accounting records and control data on the manufacture of the machine readable speed, accuracy and comprehensiveness put.

According to the invention, the object with the features of the patent Challenge 1 solved. Advantageous embodiments emerge the dependent claims.

The issuer of an invoice (supplier) ( 1 ) encodes accounts for accounting and control data on technical and physical units as directed by the recipient on the invoice.

As this is mandatory (Commercial Code and Principles regularity), at least for purposes of the book Furthermore, the account assignment data is uncoded printed.

The drawing used in Fig. 1 shows a flow chart. Fig. 2 is an illustration for a two-dimensional bar code.

The recipient of the invoice (the accounting merchant or another entity ( 2 )) also encodes internal accounting documents such as cash receipts, payroll receipts and others

• - the internal control system with account assignments
• - for accounting and
• - for internal and / or external control.

In addition, outgoing invoices from suppliers to these. Way made machine readable. The recipient of an invoice becomes the supplier in the sketch. A supplier is as well  Recipient of invoices.

It uses a two-dimensional code that uses it allows for a large amount of data in a small space can be printed.

It makes sense to cause all parties to use the same code type. However, this is not a prerequisite, since modern evaluation devices, consisting of reading unit ( 5 ) and decoding unit ( 6 ), are able to recognize data of different code types and to evaluate them with the same target.

The externally or internally coded documents are collected in the stack via a template changer ( 3 ). This template changer ( 3 ) is known for example from the automatic document feeder in copying. From this template changer ( 3 ), the documents are fed via a transport device ( 4 ) (likewise known, for example, from copying technology or else from postal distribution systems) to the reading unit ( 5 ). Modern reading devices for z. B. Barcode readers automatically search for the encoding on the disk.

By a light beam field, the amount of information is detected and fed to the decoding unit ( 6 ). The document is supplied by means of transport unit ( 4 ) either unsorted the batch recording I ( 8 ) supplied or prompted by a present in the code sorting rule on ( 8 ) or ( 9 ) or further stack recordings.

The coded account assignments are converted in the decoding unit ( 6 ) into the language readable by the existing accounting program ( 10 ) and read in directly as a land booking. A manual transmission is unnecessary by using a suitable interface for accounting.

These accounting data and other data (including the number, dimensions, times, weights and other specifications of the invoiced deliveries and services) are transmitted via another transmission channel via the decoding unit ( 6 ) to the internal control files ( 11 ) and / or external control system ( 12 ) supplied. All participants have the necessary software and the described technical components. It is also conceivable and useful that this procedure should be used, at least for smaller companies and other accounting institutions, by service bureaux using these components.

The effect occurs in particular by the fact that the Recipients imposed on the supplier coding for the Suppliers are usually master data that has no Administrative burden.

Simultaneously coded with processing of the outgoing invoice the processor of the outgoing invoice this Data carriers on behalf of the recipient and in the company remaining double of the output invoice with that of the own accounting and control system Information.

The double of the output invoice must for this purpose have the necessary for optical evaluation by means of the reading unit ( 5 ) properties. These are the same requirements that are required for scanning texts. The double of the outgoing invoice is manually readable and encodes, among other things, the necessary data for the revenue posting, namely the debit personal account number of the recipient for posting the receivables and the also predominantly constant (master data) revenue account in the credit plus the VAT key. It is an internal coding ( 2 ) for the internal accounting and control tasks. The schema outlined ( FIG. 1) applies equally to both contractual partners (supplier and recipient).

Both leading to the German tax code Goods receipt books (§ 144 tax code) as well as the Goods issue books (§ 143 tax code) are with the help this coded information automatically created.

As a result, this process leads to a radical Acceleration and clarification of document entry and Document analysis, especially in the production of Booking records and the provision of otherwise information requiring evaluation z. B. in the control system. The invention also covers the commercial booking of Money transactions with the suppliers and with the customers. The Payment of an incoming invoice triggers the necessary internal controls, a reduction in liquidity and a Debt reduction.

The cash outflows on a particular bank account from one Period of, for example, a calendar week will be from Bank in the same way as encoded above Provided.

The bank reports on the outflows of a period contain machine-readable information, also in form of two-dimensional codes.

These bank reports are about the procedure described read in and saved.

In the next read operation on this period (week) are controlled by means of the driven sorting unit (7) according paid and unpaid invoices in batch capture I (to be purchased invoices over the document handler (3) to reread (5) and the decoder (6) 8 ) or II ( 9 ).

In the batch recording I ( 8 ) are after the sorting process only paid incoming bills. By intentional or unintentional deviations of the comparison data, a protocol is made automatically.

The posting record for payment of the incoming invoice is:
by personal account of the supplier (debit) to money (have).

The posting rate for the payment of an outgoing invoice is:
by money (debit) to personal account of the customer (having).

The posting text for both booking records is the Invoice number and the name of the supplier or customer. To ensure an automatic procedure, the Posting the outgoing invoices in the same way using coded entry lists of the bank. The coding of bills using barcodes for Purposes of payment transactions is not new. I refer to the published patent application DE 197 01 697 A1.

In addition to the most common bookings in the Supplier and customer traffic (90% of the accruing Posting records) with the payment transactions, there are more Company codes in which the codes are made internally become.

The accountant becomes the accountants encode on the respective documents and read manually make.

Access to the accounting program is only over Coded documents possible.

In this operation, the additional for the Control required information in technical and encoded physical units.  

In these accounting areas, which account for about 10% of the accruing Accounting records, it is the previous effort from about Euro 0.50 per booking rate remain, as individual receipts must be processed individually.

However, the progress here is in the Completion of the information to be encoded for the Control nature.

Business transactions that are not in money and therefore not bookable, but still worth information for have the internal control system, have their own documents be coded.

It can be, for example, asset change in Act cost center or construction site areas.

Benefits of the procedure

The advantages of the invention exist for the supplier and the invoice recipient therein:

• - Supplier binds the customer through additional service,
• - while the supplier prepares the output invoice, he makes a machine-readable in the same operation Outgoing invoice, by entering the account assignment with coding for the revenue posting. About the master data character result in substantial rationalization advantages in administration.

This leads to:

• - Relieving the bookkeeping of your own company,
• - Creation of complete machine-readable test data for the internal control system,
• - faster access to success data (revenues) and
• - Saving of personnel costs to a considerable extent.

A barcode reader with modern capabilities reads  over 1,000 pieces of information (scans) per second. Only a fraction of this amount of data is sufficient all for the creation of accounting records, the Payments and internal control data machine-readable.

Readable are 60 information carriers, so z. B. Incoming invoices per minute. In the hour that is accordingly, 3,600 individual documents.

Hour performance

Slips in pieces Visual accounting of individual documents Block-by-block, machine-readable accounting of individual documents 60 3600

Advantages of the document evaluation by the control system

• - Fast and complete access to assets changes valued in currency units,
• - faster and complete access to assets Changes in the tonnage band valued in technical and physical units,
• Reproducibility of the data by repetition of the data Read operation,
• Sorting the document quantities according to the objective of Evaluation, reversal of this process,
• Acceleration of booking operations in the interest of a timely delivery of accounting data, Annual accounts, etc.,
• Acceleration of data collection for the Consolidation bookings within the Group (saving of Fee expenses for time-dependent external services, Consultant, auditor),
• Acceleration of data collection for communications to  external prospective of company data as well as the internal information recipient,
• - Reduction of external auditing costs (auditors, Accountants) due to the gapless and timely Data processing. The external control system can be set to high Access data quality.
• - Prevention of unwanted and avoidable assets losses through complete control of all assets changes.

Benefits for the public sector are:

• - Statistical data becomes faster and more reliable available (national accounts),
• - Personnel cost savings in public administration because of the machine readability of the documents also in the Subsidy being,
• - Advantageous, fast, reliable and repeatable Counter-control of higher authorities, Grant offices, governments, ministries, regulatory bodies
• - prevention of asset losses by not allowed Acts, embezzlement, fraud, infidelity and the like Offenses in the enterprise and in other also public ones areas
• - acceleration of audit procedures by courts of auditors, Tax authorities, committees and similar bodies that deals with taxes, fees and other assets are,
• - The savings effect of public budgets will be considerable supported.

Advantages for the tax consulting professions are:

• - Increased productivity in the production of booking sets,
• - additional service offering on the production of  Coding on documents also for the purposes of Control system,
• - Possibility of service offer also for very much larger companies, because of so far necessary high personnel requirements even around the Making bookings,
• - Concentration on demanding consulting fields (Business Administration, Cost Accounting, Marketing) Relief in routine actions.

For further procedure, it is stated that a Bill recipient (accounting merchant) the Exhibitor (also accounting merchant) in the frame an order (or order confirmation) the Account number of the debit posting (eg 5210 for goods purchase) and the account number of the person account of the supplier as a credit posting (eg K 7980). The exhibitor of Invoice will also be the tax code for VAT Purposes (§ 15 sales tax law). In addition there the bill-to party a reservation text.

For example, this short text consists of the name of the Suppliers and the invoice number of the supplier as well the date of the invoice.

Except for the invoice numbers and the invoice amount are all specifications master data at the supplier, as far as he over a limited product range for this recipient features.

If this is not the case (eg in the mail order business), then become the supplier for the targeted selection several Target booking numbers specified.

Examples

A supplier of office supplies could have the following three Requirements for possible debit booking numbers require:  

Operating equipment, fixed assets 0690 office supplies 6815 Repair office equipment 647

For a steel supplier, the specification of the Receiver to normally constant on z. B.

Raw material purchase (consumption) 5220

the constant over a certain stock account in the account class 1, if not directly over the consumption is booked.

The supplier ( 1 ), integrated in the production program for the outgoing invoice, has a coding option of two-dimensional code types.

The required encoding is directly to the Outgoing invoice printed. In exceptional cases, for example for invoice printing over more than one A4 page, Accompanying documents with codes may be required because Multi-page invoices not machine without problems can be transported.

For purposes of internal control, the supplier becomes In addition to the account assignments technical and physical units and type of goods encode and thus print machine-readable. For Comparative purposes of this encoding will be this data also printed in decoded form. Also the coded Account assignment is printed out decoded. This will be a statutory provision fulfilled.

The bill reaches the recipient. The receiver has the option of machine-readable order codes or other order documents using its coding unit (( 2 ) internal coding). Under this condition, the comparison of the data of the invoice, for example, via a check number given to the supplier with the data of the order or other order documents can be made by machine. Since the flow of goods and materials to a company and a company has been done for years in almost all industries with the help of coding, a mechanical comparison of the files of the flow of goods with coded order forms and coded invoice data is also possible. Also, only a simple additional coding is necessary for this, which allows automatic assignment or identification of the transactions to be compared.

The supplier prepares within the framework of the production of the Outgoing invoice additionally codings for the machine Processing the outgoing invoice in your own company. These codings contain the account assignment of the Revenue posting (for example, debit posting: customer number or Customer number of the recipient z. B. D 6910 and as Credit posting: 4120) and the turnover tax identification and the text of the entry data on technical and physical units, type of goods and product identifier for internal control.

The double remaining in the company in the outgoing invoice will work with these encodings and with the decoded content printed on the coding. This achievement is from the sale provided. The manual posting process of the outgoing invoice omitted. The data carrier (double of the outgoing invoice) must meet the technical requirements of optical readability suffice.

The creation of posting records in both the accounting of the supplier on the basis of the outgoing invoice and the treatment of the incoming invoice at the receiver differs only by posting records. The same device is used. The invoices are collected and mechanically fed as a block via a template changer ( 3 ) and a transport unit ( 4 ) to a reading unit ( 5 ) (eg bar code reader).

The reading unit ( 5 ) - arranged as a stationary device - automatically searches the coding on the data carrier (prior art). The data is recorded by means of a raster scanner or similar reader ( 5 ) with the property of reading two-dimensional codes.

The document leaves the reading unit via the transport unit ( 4 ). Document vouchers are known from mail centers and high-performance copiers with automatic media feed.

The read data reach the decoding unit ( 6 ), from which among other things the sorting command for further use of the document is sent. About a switch ( 7 ) or sorting unit ( 7 ) the documents z. B. sorted by date of payment (calendar week) and collected in the batch recording I ( 8 ), II ( 9 ) or further batch recordings.

The booking command is transmitted to the accounting program ( 10 ) via the decoding unit. This data feed replaces the usual manual input via the keyboard of the computer. A manual input of individual accounting records is completely eliminated, since all accounting documents either externally (by the supplier) or internally (by the accounting) on the coding ( 1 ) and ( 2 ), reading ( 5 ) and decoding ( 6 ) in the production of Booking records ( 10 ) advised. In this way, the principle of "no booking without receipt" is consistently adhered to.

For purposes of control and auditing, additional coded data on technical and physical units and similar specifications for internal and / or external control ( 11 ) / ( 12 ) shall be provided. The contractor will be given the scope of the coded data by submitting the order. For the most part, this data has a master data character at the supplier and can therefore be called up electronically. There is almost no additional administrative burden on the supplier. Due to these codes, control data for the company's own internal and / or external control system results for the supplier in this case via the double of the outgoing invoices as data carriers.

Booking transactions with the supplier and with the customer cause the highest document load requirement for both Accounting as well as for the control system. To this Booking traffic also includes payment transactions with customers and suppliers.

Handling instruction for cash deposits

The volume of cash deposits is via modern cash registers systems.

The chart of accounts area of the revenue accounts is after the Information needs of the management structured. To This structure is used to create journal entries that are created on the Calculator at the same time with input of the booking instruction the Create machine readability via barcodes.

It is not an additional operation for the production of Coding required because down to the variable height the revenue per unit of time almost only managed master data become.  

Handling instruction for cash payments

Larger companies succeed mostly cash payments to avoid.

As far as this happens, the cash receipts with account assignments are too Provided. To the mechanical transportability of the documents ensure that A4 size is respected. If this is not possible, replacement vouchers will be issued on Calculator created. On these replacement documents appears the Account assignment with the numbers of the chart of accounts, the amount, the tax code and the posting text.

For purposes of the internal control system will be additional entered technical and physical units. All Data is from the computer on the same document machine-readable coded.

With regard to the separation of functions, it is in Cash transactions are not advisable, the account assignments and To get the quantities done by the person using the Cash manages.

As far as the supplier of the cash paid transaction has a Coding unit, the machine processing path, as with supplier invoices, be possible.

Handling instruction for cashless banking Cash receipts from customers

The coding of bills using barcodes for Purposes of payment transactions is not new. I refer to the published patent application DE 197 01 697 A1.

The business transaction consists of an asset access a bank account of the merchant.

In accounting that will remain until this time managed unpaid outgoing invoice.

To avoid the individual processing of individual outgoing invoices  become the cashless cash receipts of customers for a certain period, eg. A calendar week, on individual data media (DIN A4 sheet) in succession (Principle of order: time of the receipt of money) and These account assignments are created automatically by machine. The invoice numbers are also machine-readable.

The account assignment documents are read in and stored using the reader ( 5 ). In the next step, the unpaid source invoices, which have already been created in machine-readable form (see above), are read in and re-sorted according to paid and unpaid invoices. Sorting is done according to invoice numbers.

The calculator prints deviations from the data at Billing printed information from the data in the invoice Payment transactions, separate from.

These deviations relate, for example, to cash discount deductions or similar acceptable or unacceptable distinctions from the comparative data.

The automatic comparison of the data of the outgoing invoices with the data of the payment of the outgoing invoice allows a short-term access to control questions such as:

• - payment within the payment terms,
• Matching the claim from the delivery with the Pay,
• - amount of claims,
• - impairment of receivables,
• - Mahnwesenbedarf,
• - Current figures for financing and
• - Compliance with the internal financial and liquidity plan

After successful allocation of the money access to one Outgoing invoice becomes the posting record by cash (debit) to personal account number of the customer (have)  automatically triggered.

Handling instruction when paying incoming invoices

There are incoming invoices with the following machine-readable information:

• - account assignment of the incoming invoice,
• - VAT keys,
• - booking text, invoice amount of the supplier,
• - technical and physical units,
• - bank details selected by the supplier for the Payment settlement, two-digit indication of the calendar week (KW) of the payment date and
• - More information,

From the amount of unpaid source invoices, the invoices to be paid are automatically selected according to the coding of the calendar week. For this purpose, the incoming invoices of the reading device ( 5 ) are fed in blocks (in batches) and via the original changer. The reader ( 5 ) first sorts the due invoices from the incoming invoices that have not yet been due. The due incoming invoices are also evaluated via the specified machine-readable recipient bank data. The log of this evaluation is checked as collective record by the bank representatives in the company and only then arranged for payment. There are several well-known electronic transmission methods between companies and banks.

With successful asset reduction, proven on the Bank statement, the incoming invoices become one Calendar week via the reading unit for booking the Cash withdrawal read.

For the automatic bookings  by personal account number (debit) to bank (to have) are already issued by the supplier on the invoice printed machine-readable vendor numbers used. The documents used for these automatic postings are perforated block by block and filed.

With intentional and unwanted deviations on the persons accounts (suppliers) will be sent via the booking journal or a similar protocol to a booking and / or Processing requirements come. For example, must Payments are booked. The machine readability such bookings will turn over the encodings in reached an internal posting document.

Other booking tasks such as:

• - bookings of the opening balance sheet,
• - demarcation of non-entrepreneurial (private) range,
• - postings in the cost center area,
• - personnel costs,
• - Interest,
• - Accruals,
• - financing bookings of investments,
• - Loans bookings
• - Money transactions and clearing transactions with the tax office and other authorities,
• - reclassifications between the cash accounts,
• - Consolidation bookings within the Group,
• - Prepaid bookings
• - Plant additions, asset retirement,
• - Depreciation of fixed assets and current assets,
• - accounting transactions in the public administration,
• - bookings or records with non-professionals,  
• - and other

can also be used for a variety of evaluation purposes be upgraded machine-readable, since all Business transactions that are bookable, too can be coded machine-readable.

This procedure for the machine evaluation of the documents for

• - accounting purposes
• - audit
• - control beings

do not require any serious changes Accounting software and other software for the Accounting. It's just additional interfaces software required.

As far as contractors do not have the sketched device and the coding possibilities, they will, possibly, external Serve service bureaus who knowledgeable about this accomplishment be offered.

Contractors must use the devices shown and have the encoding options.

The action after this procedure does not cause any Violation of commercial or tax law Provisions for booking business transactions. The The supplier only assigns the documents after the instruction of the supplier accountant or after specialist In-house instruction regarding treatment the initial invoices.

Sensitive data subject to secrecy will be not exchanged between the contracting parties.

Claims (3)

1. A method for the automated production of accounting records, characterized in that documents have codings that make manual document data recording unnecessary. 2. Method for producing machine-readable data for the control system, characterized in that documents Coding of data in currency units and technical and physical units that have a manual Unnecessary comparison of data carriers. 3. Method for 1. and 2. are characterized in that documents with the aid of printed two-dimensional codes ( FIG. 2) in the stack via a document changer ( 3 ) ( FIG. 1) and a transport unit ( 4 ) of a reading unit ( 5 ) supplied, the documents via a decoding unit ( 6 ) controlled or sorted, are fed via a sorting unit ( 7 ) of the batch recording I or II. With the aid of the decoding unit ( 6 ), the data read by the reading unit ( 5 ), insofar as they represent data for the accounting ( 10 ), are fed to the accounting department as a decoded booking record. The booking record is read directly into the accounting program without manual individual commands, with the exception of the start commands. The data for the accounting and all data in other technical and physical units are fed to the file of the control system for automatic target / actual comparison for control purposes.
By means of the codes ( 1 ) and ( 2 ) of, for example, invoice numbers and with the aid of the reading ( 5 ) and decoding unit ( 6 ), test procedures are carried out automatically by automatic assignment of the comparative data.