JP2001155085A - Account processing system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an account processing reference different for each customer and journalizing information by customer suited to the account processing system. SOLUTION: Fund movement result information is stored in a customer's fund managing data base 30 of a bank data base server 16. On the basis of this fund movement result information, general journalizing information suited to the account processing reference for each of plural customers is prepared for each customer. Besides, journalizing information by customers having a data structure suited to the account processing system for each of plural customers is prepared from this general journalizing information. Thus, since processing for preparing the general journalizing information is made independent of processing for preparing the journalizing information by customers, without a considerable system change, the journalizing information by customers corresponding to each of customers can be provided. Therefore, the account processing system of the customer can perform account processing as it is only by acquiring the journalizing information by customers from a computer installed in a financial institution.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting system.

[0002]

2. Description of the Related Art As shown in FIG. 4, in a corporate group having a certain size, in addition to a supervising company 100 for central business, a number of group companies 110 for related business and incidental business are established. Often. In other words, one controlling company 100 as a group parent company or a group financial subsidiary, and one or a plurality of group companies 110 performing related business and incidental business constitute one corporate group.

[0003] It is important for the headquarters company 100 and the group companies 110 to efficiently utilize the funds by financing the funds. That is, it is important that the controlling company 100 centrally manages the procurement and operation of the funds of the entire corporate group. In this case, the controlling company 100 holds one controlling account and each group company 11
0 each have a centralized account. Then, each group company 110 withdraws necessary funds from a centralized account,
Deposit the surplus funds to a centralized account and carry out business during the banking hours during the day. In this centralized account, the base amount is set to zero yen, the balance will be negative if the withdrawal amount is larger than the deposit amount, and the balance will be positive if the deposit amount is smaller than the withdrawal amount . In this way, the group company 110 performs normal daytime operations using the centralized account.

At night, the balance is settled between the controlling account of the controlling company 100 and the concentrated account of the group company 110. That is, various balances are generated in the concentrated accounts of each group company 110 due to daytime operations. For example, as for the concentration account of the group company A, the withdrawal amount is larger than the deposit amount, and as a result, the balance is negative. As for the concentration account of the group company B, the withdrawal amount is smaller than the deposit amount, The balance may be positive. In such a case, from the centralized account of the positive group company B, the balance is transferred from the centralized account to the centralized account of the supervising company 100, and the balance is reduced to zero. Further, in the centralized account of the group company A which is negative, the shortage is transferred from the centralized account of the supervising company 100 to the centralized account, and the balance is reduced to zero. In this way, the balances of the central accounts of the group companies A to D are set to zero at night, and the settlement is performed between the central account of the central company 100 and the central account of the group company 110.

[0005] As described above, when the balance is settled between the controlling company 100 and the group company 110, the receivable balance and the debt balance fluctuate. For example, assume that the controlling company 100 has a 50 million yen debt to the group company A, that is, it is assumed that the group company A has a 50 million yen debt to the controlling company 100. Then, it is assumed that 100 million yen has been transferred from the centralized account of the group company A to the centralized account of the supervising company 100 in the nighttime balance settlement. As a result, the controlling company 100 has a debt of 50 million yen to the group company A, and the group company A has a debt of 50 million yen to the controlling company 100. As described above, when the balance is settled between the controlling account of the controlling company 100 and the concentrated account of the group company 110, the receivable balance and the debt balance fluctuate.

[0006]

As can be seen from the above description, when the balance is settled between the controlling account of the controlling company 100 and the concentrated account of the group company 110, the receivable balance and the debt balance fluctuate. Therefore, it is necessary for the controlling company 100 and the group company 110 to perform accounting journalizing processing based on these changes.

Conventionally, in order to perform this accounting journalizing process, a customer, the supervising company 100 or a group company 110
Has obtained the necessary fund transfer information from a bank as a printed out form, and manually input the data into the accounting computer at the controlling company 100 or the group company 110. Based on the accounting system using the accounting computer, the controlling company 10
0 and the group company 110 are individually processing journals.
However, the labor required for data input is enormous, and there has been a risk that data input errors may occur.

[0008] In addition, the status of the transfer of funds between the supervising company 100 and the group companies 110 changes depending on the balance settlement. That is, even if the same 50 million yen is moved, whether it is a loan, a borrow, or a repayment changes depending on the balance of the receivable and the debt and the contents of the settlement of the balance. In addition, since this change occurs every night when the balance is settled, the administrative load on accounting journal processing in the supervising company 100 or the group company 110, which is a customer, is enormous.

In order to solve this problem, the banking system side needs to manage the customer, the supervising company 100 or the group company 1
It is also conceivable to provide the data after the accounting journalizing process to 10. However, accounting standards adopted by the supervising company 100 and the group companies 110 and systems used for accounting are widely different. For this reason, it has been extremely difficult for a financial institution such as a bank that provides a common service to a plurality of customers to construct a bank system corresponding to different specifications for each customer because of a large system development load. .

The present invention has been made in view of the above-mentioned problems, and performs journalizing processing adapted to accounting standards different for each customer, and matches the data structure of an accounting computer different for each customer. The purpose is to provide journal information for each customer. Thus, an object of the present invention is to reduce the work load required for accounting journalizing processing in a supervising company or a group company as a customer.

[0011]

In order to solve the above-mentioned problems, an accounting system according to the present invention is connected to a financial institution computer provided at a financial institution, and the funds generated by the fund transfer performed by the financial institution. Requesting the customer-specific journal information that has journalized the loan, receiving the customer-specific journal information from the financial institution computer provided on the financial institution side, receiving means, and receiving by the receiving means An accounting processing means for performing an accounting process based on the customer-specific journal information without performing a process of changing the data structure of the customer-specific journal information.

[0012]

DESCRIPTION OF THE PREFERRED EMBODIMENTS The present invention relates to a general-purpose journal information generating process for generating general-purpose journal information having a uniform data structure in a centralized cash distribution system, and a process for generating general-purpose journal information from the general-purpose journal information. By dividing customer-specific journal information creation processing for creating customer-specific journal information in accordance with the data structure of the accounting computer possessed by each customer into independent modules, the accounting computer possessed by each customer The purpose is to provide customer-specific journal information that can be used as it is with a small number of program development steps. In this way, the bank intends to speed up the customization work and provide data that has been subjected to accounting journalizing processing in accordance with the specifications of the customer. Hereinafter, an embodiment of the present invention will be described in detail with reference to the drawings.

First, the configuration of the centralized fund distribution system according to the present embodiment will be described with reference to FIG. FIG. 1 is a diagram showing an overall configuration of the centralized fund distribution system according to the present embodiment. The automatic journalizing system according to the present embodiment is configured as a part of the centralized cash distribution system.

As shown in FIG. 1, the centralized cash distribution system according to the present embodiment comprises an electric banking personal computer 10, an electric banking host computer 12, and a bank account host computer 14.
, A bank database server 16, a data transfer computer 18, a data reception computer 20, and a transaction processing computer 22.

Among these, the electric banking personal computer 10 is a computer provided at the supervising company or each group company as a customer. The electric banking host computer 12, the bank account host computer 14, the bank database server 16, and the data transfer computer 18 are computers provided in a bank which is a financial institution. The data receiving computer 20 and the accounting computer 22 are computers provided in the supervising company or each group company as a customer.

An electric banking personal computer 10 in a supervising company or each group company as a customer, and an electric banking host computer 1 in a bank.
2 is connected by a public line. During the daytime banking hours, if surplus funds are generated by the group company, the group company uses the electric banking personal computer 10 to concentrate the funds transferred from the customer etc. to the group company's deposit account. Ask them to transfer to an account. In other words, the banking personal computer 10 issues an account transfer instruction to the electric banking host computer 12.

The electric banking host computer 12 that has received the instruction of the account transfer transfers the instruction to the bank account host computer 14. That is, the host computer 12 for electric banking
Instructs the bank account system host computer 14 to transfer funds from the deposit account of the group company to the centralized account, and transfers necessary data. The bank account system host computer 14 transfers the funds from the deposit account of the group company to the centralized account based on this data.

When the funds of the group company become insufficient due to payment to the supplier or the like, the group company uses the electric banking personal computer 10 to instruct to withdraw funds from the centralized account. In other words, the banking personal computer 10 issues an account transfer instruction to the electric banking host computer 12.

The electric banking host computer 12 having received the account transfer instruction transfers the instruction to the bank account host computer 14. That is, the host computer 12 for electric banking
Instructs the bank account system host computer 14 to withdraw funds from the centralized account and transfers data necessary for that. Based on this data, the bank account system host computer 14 withdraws funds from the centralized account of the group company.

Such an account transfer instruction from the electric banking personal computer 10 to the electric banking host computer 12 is made as needed during the daytime banking business hours.

In the night after the business hours of the bank,
The bank account host computer 14 performs a fund transfer process. That is, the bank account system host computer 14 performs a transfer process of funds between the centralized account and the centralized account of the controlling company based on the balance of the centralized account of each group company.

More specifically, if the balance of the centralized account of the group company is positive, the funds are transferred from the centralized account of the group company to the centralized account of the supervising company. As a result of this funds transfer, the balance of the group company's concentration account becomes zero. On the other hand, if the balance of the group company's concentration account is negative,
The funds are transferred from the controlling account of the controlling company to the centralized account of the group company by the minus amount. As a result of this funds transfer, the balance of the group company's concentration account becomes zero.

The result of the funds transfer performed by the bank account system host computer 14 is transferred to the electric banking host computer 12, and further transferred from the electric banking host computer 12 to the bank database server 16. Thereby, the customer fund management database 30 of the bank database server 16
Is stored.

[0024] The bank database server 16 updates the receivable balance and the debt balance based on the fund transfer result information. In other words, since funds are transferred between the controlling company and the group companies,
The balance of receivables and debts fluctuates. For this reason, based on the fund transfer result information generated on the day, the receivables and payables balance updating process is performed to update the receivables and payables balance information. This credit / debt balance information is stored in the customer fund management database 30.

The bank database server 16 also performs interest settlement processing once a month based on the balance of debts and debts of the supervising company and the group companies, and updates the interest settlement information. That is, the bank database server 16
Calculates the loan interest and the borrowing interest generated based on the receivable balance and the debt balance on the monthly interest settlement day, and updates the interest settlement information. This interest settlement information is also stored in the customer fund management database 30.

Further, the bank database server 16
Based on the receivables and payables balance information and the interest settlement information, accounting journal processing is performed for these, and general-purpose journal information is updated. The general-purpose journal information has a data structure used in the bank database server 16 in a unified manner, and is stored in the customer fund management database 30.
The detailed processing of the general-purpose journal information creating process for creating the general-purpose journal information will be described later.

With the creation of the general-purpose journal information, the bank database server 16 creates customer-specific journal information in a format corresponding to each customer. This customer-specific journal information has a data structure suitable for the accounting computer 22 of each customer. For example, group company A
Is created in accordance with the data structure of the accounting computer 22 used by the group company A. Such conversion from general-purpose journal information to customer-specific journal information is performed based on a customer-specific journal conversion table. The detailed contents of the customer-specific journal information creation processing for creating the customer-specific journal information will be described later.

The above-described processing is performed daily at night, so that the customer fund management database 30 of the bank database server 16 stores the actual result of the transfer of funds, information on the balance of receivables and payables, information on interest settlement, general-purpose journal information, and journal information for each customer. Information is accumulated.

During the daytime banking hours, the supervising company and the group companies can use the data receiving computer 20 to download the customer-specific journal information stored in the bank database server 16. In this case, first, the data receiving computer 20 requests the data transfer computer 18 to transmit the customer-specific journal information. Data transfer computer 18 receiving this request
Instructs the bank database server 16 to search for the corresponding customer-specific journal information file. The bank database server 16 that has received the instruction searches for the corresponding customer-specific journal information file, and transmits the file to the data transfer computer 18.

The data transfer computer 18 having received the corresponding customer-specific journal information file transfers the file to the customer data reception computer 20. Thus, the customer can download his / her own journal information as a file to the data receiving computer 20. Then, the customer loads the file of the customer-specific journal information into the accounting computer 22 and updates the ledger.

Since the update of the customer-specific journal information is performed during the night after the end of the business hours of the bank, the customer-specific journal information that can be obtained by the customer is up to the previous day.

Next, the above-described general-purpose journal information creation processing and customer-specific journal information creation processing will be described in detail with reference to FIG. FIG. 2 shows the bank database server 16 shown in FIG.
FIG. 4 is a diagram showing a flow of a general-purpose journal information creation process and a customer-specific journal information creation process executed by the user.

As shown in FIG. 2, in the general-purpose journal information creation processing, customer option information and fund transfer result information are fetched from the customer fund management database 30, and general-purpose journal information is created based on these information.

Here, the journalizing system adopted by the centralized cash distribution system according to the present embodiment includes two types, a net type and a gross type.
There are two patterns. The net method is a method in which cases are classified according to the state of the balance of lending and borrowing of funds, and whether the daily transfer of funds corresponds to lending, borrowing, or repayment is performed, and accounting journalizing processing is performed. Therefore, loans and borrowings are settled every day. On the other hand, the gross method is a method of deciding whether to lend or borrow according to the direction of funds transfer and performing accounting journalizing processing in both lending and borrowing, regardless of the state of the balance of lending and borrowing. Therefore, the balance of the loan is settled monthly.

Which of the net type and the gross type is adopted is set for each company group. In other words, it is general that the headquarters and the group companies that are one company group adopt the same method. Whether to adopt the net type or the gross type is registered in advance as customer option information when the customer is newly registered in the centralized fund distribution system.

The journals include journals for daily fund transfers and journals for monthly interest settlement. For this reason,
Either the net method or the gross method can be separately adopted for the journal of the fund transfer and the journal of the interest settlement, and there are a total of four types of journal systems. However, if the net method is used for journals for fund transfers, it is common to use the net method for journals for interest settlement.If the gross formula is used for journals for fund transfers, the journal for interest settlement is also used. It is common to employ a gross type. For this reason, in the general-purpose journal information creation processing according to the present embodiment, it is determined only whether the journal is to be performed in a net manner or a gross manner (step S10). Whether journalizing is performed in a net manner or in a gross manner is registered in the customer option information as described above, and is determined based on this.

In the case of journal entry using the net system, general-purpose journal information is created by journalizing the information on the balance of debts and debts on that day based on the fund transfer result information (step S1).
1). On the other hand, when the journal is to be entered in the gross system, the general-purpose journal information is created by journalizing the current day's receivables and payable balance information in the gross system based on the fund transfer result information (Step S1)
2).

After the creation of the receivables and payables balance information in the general-purpose journal information is completed in these steps S11 and S12,
It is determined whether the day is an interest settlement day (steps S13 and S14). The date on which the interest is settled is determined when you register a new customer with this centralized cash distribution system.
It is registered in advance in the customer option information for each company group. If it is not the interest settlement date, the general-purpose journal processing ends.

On the other hand, if the date is an interest settlement date, an interest settlement journal is performed. That is, when journalizing by the net system, the interest settlement information for the month is journalized by the net system to create general-purpose journal information (step S15). When journal entry is performed using the gross formula, the interest settlement information for the month is journalized using the gross formula to create general-purpose journal information (step S16).
Thus, the general-purpose journal processing ends.

Subsequently, based on the created general-purpose journal information and the customer-specific journal conversion table, a customer-specific journal information creation process is performed. The data structure of the general-purpose journal information created in the above-described general-purpose journal information creation process is unique to the bank database server 16 and has no commonality with other systems. Therefore, the data of the general-purpose journal information cannot be directly taken into the accounting computer 22 of the supervising company or the group company as the customer.

Therefore, in this customer-specific journal information creating process, a journal format conversion process is performed for the customer company (step S20). That is, the data structure of the general-purpose journal information is converted in accordance with the data structure of the accounting computer 22 used by the customer, and is output as customer-specific journal information. The correspondence between the data structure of the general-purpose journal information and the data structure of the customer-specific journal information is registered in the customer-specific journal conversion table. For example, in the customer-specific journal table, items such as a company name, a partner company name, an account item, a loan category, and the like, which are data that differ depending on the customer, are provided. The customer-specific journal table is registered in the customer fund management database 30 in advance when a new customer is registered in the cash concentration distribution system.

Therefore, the bank database server 16
Converts the data structure of general-purpose journal information based on the correspondence registered in this customer-specific journal conversion table,
Create customer-specific journal information. For example, in order to create the customer-specific journal information of the group company A, the general-purpose journal information of the group company A is converted based on the association registered in the customer-specific journal conversion table of the group company A.

The data structure of such customer-specific journal information may be different for each supervising company or group company even in the same company group, and may be unified within a unified company group. This is because, even in the same company group, the type of the accounting computer 22 used as the accounting system may be different and may be the same. Therefore, a customer-specific journal conversion table is also provided separately for each controlling company or group company. In this way, customer-specific journal information is created for each customer based on the customer-specific journal conversion table provided for each customer.

Next, a flow when a customer obtains his / her own journal information will be described with reference to FIG. FIG. 3 is a diagram showing a flow when a customer obtains his / her own journal information.

As shown in FIG. 3, first, a supervising company or a group company, which is a customer, connects to a data receiving computer 2.
A request is made to transmit the customer-specific journal information from 0 (step S30). To make this request, the customer connects to the data transfer computer 18 using the public line from the data reception computer 20. Then, the file transfer software is started and the file ID is specified. Thus, a request for customer-specific journal information can be transmitted to the data transfer computer 18.

Next, the data transfer computer 18, which has received the transmission request for the customer-specific journal information, instructs the bank database server 16 to search for the corresponding customer-specific journal information file (step S31). That is, it instructs to search the customer-specific journal information of the customer who has made this request.

The bank database server 16 that has received the file search instruction searches for the corresponding customer-specific journal information file (step S32). As a result of the search, the file of the hit customer journal information is transmitted to the data transfer computer 18 (step S33).

The data transfer computer 18 having received the customer-specific journal information file transfers the file to the customer data reception computer 20 (step S3).
4). As a result, the customer can download his / her own journal information as a file to the data receiving computer 20. Then, the customer loads the file of the customer-specific journal information into the accounting computer 22 and updates the ledger. That is, since the data structure of the customer-specific journal information is adapted to the data structure of the accounting system executed by the accounting computer 22 of each customer, it can be used by the accounting computer 22 as it is.

As described above, according to the automatic journal processing system according to the present embodiment, a supervising company or a group company, which is a customer, simply downloads customer-specific journal information from a bank and conforms to its own accounting standard. It is possible to obtain the accounting data with the entered journal.

That is, as shown in FIG. 2, a customer generally makes an accounting entry in a net system or a gross system, and it is determined which system a certain customer employs.
Customer fund management database 3 as customer option information
0 is registered. For this reason, journals suitable for the method adopted by each customer can be made in the bank database server 16.

The journal result is stored in the customer fund management database 30 as general-purpose journal information having a data structure unique to the system. The general-purpose journal information is adapted to the accounting computer 22 of each customer together with the general-purpose journal information. Customer-specific journal information having a data structure is also stored in the customer fund management database 30. For this reason, the customer simply downloads this customer-specific journal information, and conforms to the company's accounting standards, and furthermore, the company's accounting computer 22.
Accounting data having a data structure suitable for the transaction can be obtained.

Therefore, the labor required for data input to the accounting computer 22 which has been conventionally required can be saved, and the work required for accounting journalizing processing can be omitted. In other words, the customer can significantly reduce the labor required for accounting.

Moreover, despite the fact that the bank creates different customer-specific journal information for each customer as described above,
The development load of the system can be prevented from increasing. That is, in the automatic journal processing system according to the present embodiment, the general-purpose journal information creation processing and the customer-specific journal information creation processing are divided into independent modules. Therefore, when a new customer is to be processed by this automatic journal processing system, the customer option information indicates whether the accounting standard adopted by the new customer is the net type or the gross type. And the interest settlement date is registered in the customer option information. The accounting computer 22 used by the new customer
The conversion items required to conform the data structure of the journal entry information for each customer are registered in the journal conversion table for each customer. In this way, by registering these in the customer option information and the customer-specific journal conversion table, it is possible to provide customer-specific journal information suitable for each customer without making a major system change.

Further, when the customer attempts to download the file of the journal information by customer, the file is not directly downloaded from the customer fund management database 30 in the bank database server 16 but is downloaded from the data transfer computer 18. Since this file is downloaded via the PC, the customer fund management database 30 in the bank database server 16 can be protected.

The present invention is not limited to the above embodiment, but can be variously modified. For example, in the flow shown in FIG. 2, the customer adopts the same accounting standard for the journal of the receivables and payables and the journal of the interest settlement. If the journal of the receivables and payables is a net type, the journal of the interest settlement is also a net type. If the journal of the receivables and payables balance was a gross formula, the interest settlement was also processed as a gross formula. However, the journal entry method for these receivables and payables may be different from the journal entry entry method for interest settlement. That is, for example,
The processing may also take into account a case where a net method is adopted as the journal of the balance of receivables and payables and a gross method is adopted as the journal of interest settlement.

In the present embodiment, the customer downloads the journal information by customer through the data transfer computer 18. However, the customer directly connects the data reception computer 20 to the bank database server 16 and You may make it download directly from the fund management database 30.

Further, in the present embodiment, the description has been made by taking the transfer of funds between the supervising company and its group companies as an example. However, the present invention can be similarly applied if the transfer of funds is performed between different companies. .

[0058]

As described above, according to the present invention, there is provided an automatic journal processing system for automatically executing accounting journals generated by a transfer of funds between a plurality of customers.
A process for creating general-purpose journal information for each customer that conforms to the accounting standard of each customer, and converting this general-purpose journal information to create customer-specific journal information that conforms to the accounting processing system of the customer Since the process for performing this process is an independent process, it is possible to provide customer-specific journal information that conforms to the accounting standards and accounting systems of individual customers without making significant system changes. For this reason,
The customer's accounting processing system can perform the accounting processing as it is simply by acquiring customer-specific journal information from the automatic journal processing system provided at the financial institution.

[Brief description of the drawings]

FIG. 1 is a diagram showing an overall configuration of a centralized fund distribution system according to an embodiment.

FIG. 2 is a diagram showing a flow of general-purpose journal information creation processing and customer-specific journal information creation processing;

FIG. 3 is a diagram showing a flow when a customer obtains his / her own journal information.

FIG. 4 is a diagram for explaining a relationship between a supervising company and a group company.

[Explanation of symbols]

 DESCRIPTION OF SYMBOLS 10 Electric banking personal computer 12 Electric banking host computer 14 Bank accounting host computer 16 Bank database server 18 Data transfer computer 20 Data receiving computer 22 Accounting processing computer 30 Customer fund management database 100 Supervisory company 110 Group company

Claims (1)

[Claims] A requesting means for connecting to a financial institution computer provided at the financial institution and requesting customer-specific journal information for journaling the lending and borrowing of funds generated by the fund transfer performed by the financial institution; Receiving means for receiving the customer-specific journal information from the financial institution computer provided on the institution side; and a customer-specific journal information without performing a process of changing the data structure of the customer-specific journal information received by the receiving means. An accounting processing system comprising: accounting processing means for performing accounting processing based on journal information.