JP2001155097A - Recording medium - Google Patents

Abstract

PROBLEM TO BE SOLVED: To input the various data of an account program without journalizing. SOLUTION: An input document is displayed for inputting the account data without journalizing by job groups such as sales, purchase, revenue, expenditure/ costs and labor costs. In the case of sales, an input document common for a group of transactions (sales, sold return and sold discount) related to sales is used. When an article name, a unit price and an amount are inputted after a transaction division 21, an account settlement division 22, a client name 16, transaction contents 38, a cash kind 18 or kind of a deposit account, financial institution or the like are inputted, the price and the consumption tax are calculated and displayed according to the program. Similarly, each time the plural sales are successively inputted, a total amount 36 of sales and a total amount 37 of the consumption taxes are automatically calculated and displayed. Afterwards, plural pieces of sales data are automatically converted to journalizing data. A document required for a blue return or settlement of accounts is generated from the journalizing data. Entries in a journalizing diary form, cash account book form or deposit account book form are enabled as well.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

[0001] 1. Field of the Invention [0002] The present invention relates to a recording medium on which an accounting program for managing corporate accounting and the like by a computer is recorded.

[0002]

2. Description of the Related Art With the spread of personal computers (hereinafter referred to as personal computers), some accounting programs for personal computers (hereinafter sometimes simply referred to as accounting programs for simplicity) are sold. In the accounting program for personal computers, when inputting sales, purchases, etc. of commodities, typically, a so-called journal entry form is displayed, and transaction data is entered there in a journalized form.

[0003] Before entering the journalized data, the journal must be determined. In the journal, the transaction data is divided into credits and debits required as double entry bookkeeping. Specifically, it is necessary to determine a credit account, a credit amount, a debit account, and a debit amount. Furthermore, regarding the consumption tax, it is necessary to determine a credit account and a debit account. Hereinafter, the method of inputting the transaction and the consumption tax by journaling as described above may be referred to as journalized input.

[0004] Journal entries are difficult to use for those who do not have knowledge of bookkeeping and are prone to errors. For this reason, even companies that use accounting programs often assign accounting specialists with bookkeeping knowledge to handle accounting tasks.

[0005] However, even in such a full-time job, it takes a lot of skill periods to correctly process journalizing work. On the other hand, in the small business establishment (SOHO) which has been increasing recently, it is practically difficult to assign such an accounting specialist and to give the accounting staff a long skill period.

Some sales management programs directly input a product name, a unit price, a quantity, and the like regarding sales or purchase. This type of program is a sales management program and cannot generate accounting data. An accounting program is connected to the sales management program by a special interface program, and the interface program generates journalized data from data input by the sales management program and causes the accounting program to process the data.

However, when such a plurality of programs are used, the sales management program is started to execute data other than sales and purchase in order to execute data input concerning sales management such as sales and purchase. For example, when inputting various other data necessary for accounting such as depositing and withdrawing into a computer, an accounting program must be started and the data must be entered in a journalized form. Therefore, from the viewpoint of accounting purposes, such a method of using a plurality of programs in combination has poor operability.

[0008]

In view of the above circumstances, there is a need for an accounting program that can be used without requiring bookkeeping knowledge or skill and that is easy to enter.

Therefore, an object of the present invention is to provide a recording medium on which an accounting program for easily inputting data is recorded.

[0010]

In order to achieve the above-mentioned object, specifically, as in the case of the input by the above-mentioned sales management program, as a transaction data, a normal transaction such as a product name, a unit price, and a quantity is used. It is desirable that the data used in the accounting can be input as it is, and that information as simple as possible can be input as information for determining credits and debits, and that the accounting program generates journalized data from these input data. Hereinafter, such data input may be referred to as journal-less input. That is, a method of inputting a transaction and a consumption tax without specifying a credit account item, a credit amount, a debit account item, and a debit amount is called journal-less input.

[0011] The recording medium according to the present invention records an accounting program programmed so that as many types of data as possible can be input without journals.

[0012] More specifically, the recording medium according to the present invention is adapted to input data relating to a plurality of transactions generated by a business, and to output a document representing the accounting of the business based on the input data. A computer-readable recording medium on which a program is recorded, wherein the program is defined in common for a group of transactions, and displays an input form for inputting data relating to the plurality of transactions, wherein the input form is A field for displaying information for allowing the user to select one of the plurality of transaction operations, and a predetermined type of information to be input to the user regarding details of the one transaction operation selected by the user. And a field for allowing the user to input the amount traded in the transaction business, wherein the program is selected by the user. Based on the information relating to the transaction business and the details entered by the user and the amount of the transaction entered by the user, the accounting data for the selected transaction business, as the accounting data for the selected transaction, credited and debited journal data When a consumption tax is generated in connection with the transaction, the program is designed to generate and accumulate journal data which is credited and debited for both the transaction and the consumption tax. is there.

[0013] More specifically, the program is programmed to change information on details to be input by a user according to the selected transaction business.
The group of transactions includes a group of transactions related to sales, a group of transactions related to purchase, a group of transactions related to deposit, a group of transactions related to withdrawal and payment of expenses, and labor costs. Includes a group of transactions related to payments, or a group of transactions related to business owner accounts. More preferably, the input form is a mode for inputting data related to the transaction while distinguishing a plurality of products traded,
The information includes information for prompting the user to select a mode in which transactions relating to the plurality of products are collectively input as data relating to the transactions without discriminating the plurality of traded products.

Preferably, the accounting program provides a credit and a debit for inputting, in the transaction business performed by the user, related data relating to a transaction business in which the journal data cannot be generated in the step of generating and storing the journal data. Displaying an input form for inputting data relating to the transaction business in a journalized form, and further executing the step of adding the data input by the input form to the journal data generated in the step of generating and storing the data Is programmed as

[0015] More preferably, the input form includes a mode for inputting transaction data by distinguishing a plurality of traded products,
This includes information for allowing the user to select a mode in which the total amount of transactions relating to the plurality of products is collectively input as data relating to transactions.

[0016]

DESCRIPTION OF THE PREFERRED EMBODIMENTS Embodiments of a recording medium according to the present invention will be described below in more detail with reference to the drawings.

As shown in FIG. 1, a computer system for executing an accounting program recorded on a recording medium according to the present invention includes a computer 1, a display device 2, a keyboard 3 as an input device, and a mouse 4 as a pointing device. , A printer 5. The computer 1 includes a magnetic disk storage device, a CD-ROM (Co-ROM) as peripheral devices in addition to a central processing unit (CPU) and other circuits.
mpact Disk-Read Only Memory) drive. None of these circuits and components are shown for simplicity.

The magnetic disk storage device includes a personal computer O
S (Operating System) is installed. For example, Windows 95 (registered trademark) or Wi
now98 (registered trademark) is used.
It goes without saying that the present invention can be applied to a personal computer using another OS. A plurality of application programs are installed in the magnetic disk storage device, and data used by the programs or data generated by the programs is stored.

The CD-ROM drive can removably mount a CD-ROM in which a program is recorded. CD-R
The program read from the OM is transferred to a magnetic disk storage device and used. A CD-ROM on which an accounting program is recorded is used as a recording medium according to the present invention. The CD-ROM is mounted on a CD-ROM drive, and the transaction program on the CD-ROM is stored in a magnetic disk storage device and executed by the computer 1.

FIG. 2 shows a plurality of modules constituting an accounting program used in the present embodiment.
This accounting program 6 allows users who are unfamiliar with journals, etc. to execute journals, bookkeeping, and posting operations, which are daily general accounting processes, in an easy-to-understand manner that does not require journals as much as possible.
It is designed so that it can generate the data required for the settlement of accounts (blue return) and the consumption tax return. Therefore, accounting program 6 is for beginners or small businesses (SOHO)
It is a suitable accounting program.

The accounting program 6 includes an input processing program 100, an automatic journal program 400, and an output processing program 600. The accounting program 6 also includes a system introduction environment setting program for setting items such as account balances, sub accounts, consumption tax, and the like, but is not shown here for simplicity.

The accounting program 6 is an application program that uses the database management program 7.
cess97 (registered trademark) or Access2000
(Registered trademark) can be used.

The input processing program 100 includes a business-specific input program 200 and a book-specific input program 300. The business-specific input program 200 includes a plurality of business groups related to sales, a group of business operations related to purchasing, a group of business operations related to deposits, and a group of business operations related to withdrawal and expense payment. This is a program for inputting accounting data without journal entry for each group of the transaction business. Thereby, many daily transactions can be input without being conscious of journals. If the user is a corporation, the labor cost can be entered without journals, and if the user is a sole business operator, the business owner account can be entered without journals.

The program 100 displays a form for inputting a task selected by the user without journal entry on the display device 2 via the database management program 7, and the journal entered by the user in the form is entered. The data not received is received via the database management program 7 and delivered to the automatic journalizing program 400. The automatic journal program 400 automatically converts the input unjournaled data into journalized data, and
Is generated and stored in the magnetic disk storage device 8 via the database management program 7.

The book-based input program 300 is a program for inputting accounting data in an input format corresponding to each book for each book such as a journal journal, a cash book, a cash book, and the like. The business-specific input program 200 can input data without journals, but there are actually accounting data for which journals cannot be automatically automatically input. For example, transfer of fixed assets, collection of bills receivable and bills payable, collection, acquisition of securities, transfer, withholding of interest income, etc. The book-based input program 300 enables data to be input in a format for inputting such accounting data into a journal diary using a journal input form.

Further, if a user can easily input past transaction data into the program, the user can easily shift to the program. A typical example of past data held by users is
They are a cash book and a cash book. Therefore, this program uses a cash accounting book and a deposit accounting book so that a user can input the data of these books into the program in a form close to the format of the accounting book. The data can be input in the format to be input to.

The book-based input program 300 also displays a form for input to the book selected by the user on the display device 2 via the database management program 7, and manages the journalized data entered in the form in the database management. The journalized data received via the program 7 is added to the journal data 500 already stored in the magnetic disk storage device 8 via the database management program 7.

The output processing program 600 generates accounting data specified by the user based on the journal data 500 stored in the magnetic disk storage device 8, and outputs the transaction data to the display device 2.
For printing on the printer 5 or printing on the printer 5. This program is a book display program 70 for displaying or printing various books required for accounting operations.
0, a tallying program 800 for displaying or printing various kinds of tallying data related to the balance or the consumption tax, and a settlement program 9 for outputting various settlement data.
00.

These programs 700, 800, 90
The function of the database management program 7 is used to generate the data to be displayed or printed by 0, and the database management program 7 is also used to display or print the generated data.

When the accounting program 6 is started, first, the input processing program 100 is started. Referring to FIG. 3, when the input processing program 100 is started, a main menu is first displayed (step 101). This main menu includes a plurality of buttons each representing a task-specific input, a book-specific input, a book display, a tally, a settlement, a system installation environment setting, and the like. When the user clicks one of the buttons with the mouse, the program corresponding to that button is executed.

When a user uses this program for the first time, a system installation environment setting program is started, and
You need to make the necessary settings. The details of the setting by the program are not shown in FIG. 2 or 3 for the sake of simplicity, but the following processing is executed in the processing by the program. Whether the user is a corporation or a sole proprietor is selected. As the account, a predetermined account set by the accounting program is used as it is. New account cannot be set. The name of the account can be changed. It is necessary to register the balance of each account.

Customer name, product name, supplier name, financial institution name,
A function is also provided for collectively registering cash type names and the like as auxiliary subjects in related account items. It is also possible to register optional supplementary subjects individually. As for the consumption tax, it is possible to select either the taxing company or the tax exemption company as the category of the consumption tax company. Furthermore, as the consumption tax taxation method, main rule taxation and simplified taxation can be selected, and when simple taxation is selected, a simple taxable sales business category can be selected.

Now, after the system installation environment setting, when a button for business-specific input is selected on the main menu, the business-specific input program 200 is started. When this program is started, as explained later,
Data can be input without journal entry for each transaction business group such as sales, purchases, deposits, withdrawals / expenses, personnel expenses of corporations, business owner accounts of individual establishments, and the like.

More specifically, as shown in FIG. 5, when the business-specific input program 200 is started, a journal-less entry form is created according to the type of business specified by the user (step 201). The display is switched and displayed (steps 202 to 207).

That is, a sales entry form for entry without journal entry (step 202) and a purchase entry form (step 20)
3), a payment input form (step 204), a withdrawal / expense input form (step 205), a labor cost input form (step 206), and an employer account input form (step 207) are displayed.

It should be noted that the personnel cost input form (step 20)
6), the business owner account input form (step 207) is displayed when the system is set to be a user as a corporation or a private business, respectively. In FIG. The steps for displaying the form are described side by side.

The display of the above several input forms is actually switched as follows. When the business-specific input program 200 is started, if the user is a corporation, the sales input form shown in FIG. 6 is first displayed. The sales input form, the purchase input form, the payment input form, the withdrawal / expense input form, and the personnel cost input form are superimposed and displayed on the screen, and the tags 10, 11, 12, 13, and 14 attached thereto are respectively displayed. When the user clicks a desired tag with a mouse, a corresponding input form is displayed.

These input forms are not used when processing transactions with a consumption tax rate of 3%. Use ledger entry instead. This is because when the automatic journalizing is performed later, the consumption tax is set to 5%.

The sales input form is defined in common for a group of business transactions related to sales, and is commonly used when inputting data relating to any of the group of business transactions. The same applies to the purchase input form, the payment input form, the withdrawal / expense input form, the labor cost input form, and the business owner account input form described later.

Data input to the sales input form shown in FIG. 6 is performed as follows. In the rectangular blank field, data of the item name described on the left side of the field is input by the user or data is set by the accounting program. Hereinafter, the blank field and the field in which the item name is described on the left side may be referred to with the same reference number without distinguishing.

When selecting an item on the right side of a button indicated by a circle, the user clicks the button with the mouse. At that time, a black circle is displayed at the center of the button.

Specifically, the slip number 15 is set by an accounting program. If the customer name 16 is registered as a sub-account for the account receivable, the registered customer can be operated by operating the drop-down button (▼) next to this field. A drop-down list of names is displayed, from which the user can select the desired customer.

In the date 17, the user inputs the date of the transaction. In the tax category 19, the user inputs any of taxable sales, tax-exempt sales, and tax-exempt sales by newly inputting or drop-down list. If the user is a tax exemption provider,
This field is not displayed. In addition,
Although not shown, in the case where the user is a taxing company and is performing simple taxation, a sales business category input field is displayed, and in this field, the sales business category is input by a new entry or a drop-down list.

The transaction category 21 is a field for designating a transaction business to which data is to be input from among a group of transaction businesses related to sales corresponding to the sales input form. This program deals with sales, sales returns, and sales discounts as a group of transactions related to sales. The user selects one of the buttons provided in front of these transaction tasks displayed in the transaction category 21 with a mouse.

As described above, by using the transaction category,
A plurality of sales-related transactions can be entered in the same sales entry form. Therefore, the number of input forms for performing input for each task can be reduced, and this input form is easy for the user to use.

The settlement section 22 is a field for the user to select the settlement section between cash and accounts receivable. By using this settlement classification, the same sales input form can be used for both cash transactions and credit sales. Transaction category 2
1 and the settlement category 22 are important information for determining the account of the transaction and the consumption tax.

The cash type 18 is displayed when cash is selected as the settlement category 22 when the cash type is registered as an auxiliary item for the cash in the account. A desired cash type can be selected by newly inputting or using a drop-down list. For example, it is possible to use the distinction between the head office, the branch, and the like as the shop managing the cash.

In the transaction contents (summary) 38, the user inputs transaction contents to be described in the summary column of the journal diary.
Using a search button (not shown), the user can also select a desired summary from a plurality of summaries already used.

The sales item statement registration button 20 is displayed when the item name is registered as an auxiliary item with respect to sales as an account item. When the user wants to enter sales details, that is, when he wants to enter sales by product name, the user clicks this button 20 to select it.

In this case, as shown in the lower part of the figure, an area 24 indicating items such as a product name, a unit price, a quantity, an amount, and a consumption tax is displayed, and an input area 25 for inputting each item is displayed below the area 24. Further, areas 26 to 28 for displaying a plurality of transactions for which input has been completed are displayed below the area.

To enter a product name in the input area 25, select a desired product name from a drop-down list of registered product names displayed by operating a drop-down button, or directly input a product name. Performed by Enter the price including tax in the unit price.

When the user enters a product name, unit price,
After entering the quantity, the accounting program calculates the amount from the unit price and the quantity, calculates the sales tax from the amount and the sales tax rate,
Each is displayed in the input area 25. Consumption tax is calculated by rounding down fractions (less than yen). However, for users who wish to calculate the consumption tax by rounding up or rounding, the consumption tax can be overwritten.

When the user inputs a transaction in the input area 25 and clicks an add button (not shown) with a mouse, the contents of the input area 25 are moved to the area 26. At this time, the total amount of sales and the total amount of consumption tax are calculated by the accounting program 6 and displayed in the sales amount field 36 and the consumption tax field 37, respectively. Multiple transactions can be entered continuously by repeating the same operation.

Each time a new transaction is moved to the area 26, the transaction previously displayed in the area 26 is moved to the next lower area 27. The transaction displayed in the area 27 is similarly moved to the area 28 below. The sum of the sales and the consumption tax input so far is displayed in the sales amount field 36 and the consumption tax field 37. As described above, the product name, unit price, quantity, amount, and consumption tax of a plurality of transactions can be continuously input.

The scroll bar 35 is used to switch among a plurality of transactions for which input has been completed, those displayed in the areas 26 to 28. In addition, area 26-2
One of the plurality of transactions displayed in 8 is a record selector 2
9 allows selection. For example, used to correct an entered transaction.

Buttons 39, 40, and 41 are buttons for instructing book display, book-based input, and return to the main menu, respectively. When the processing in the task-specific input program 200 is completed, when any of these buttons is operated, the processing shifts to book-based input, return to the main menu, or book display (steps 103, 104 or 105 ( (Fig. 3)).

As described above, the items entered in the sales input form do not specify the credit account or the debit account of the transaction. The same applies to consumption tax. The input item is an item or data that appears in a normal transaction that has not been journalized, and the input using the sales input form is journal-less and is easy to input.

When the user clicks the transaction registration button 23 after inputting the sales, the automatic journalizing program 400 (FIG. 5) is activated, and the input plural transaction data are delivered.

As shown in FIG. 7, the automatic journalizing program 4
At 00, the data input in a different manner is automatically journaled according to the type of business used to input the data (step 401), and journal data that can be used in accounting processing is generated (steps 402 to 407). ).

For example, in the case of the data relating to the sales described above, the input data is journalized according to the transaction category 21 and the settlement category 22 and the like. That is, the credit account and the debit account are determined based on these two data, the auxiliary items are determined based on the customer name 16, the cash type 18, the product name, etc., and the transaction content (description) 38 is used as the deduction. You. Journal data relating to the consumption tax is generated in the same manner.

More specifically, in the case of cash sales,
For receivable sales, for cash sales returns,
The journalized data shown in FIGS. 8A, 8B, and 8C, respectively, is generated. Fig. 8 also shows the case of sales discount by cash
Same as (c). In each case, the sales amount is 105,000 yen including tax.

In each figure, a set of journal data is generated. The first journal data is journal data directly representing a transaction, and the second journal data is journal data representing a consumption tax. Although the figure shows a set of journal data for one sales input, similar data is actually generated for each sales input. In this drawing, examples are not shown in the summary column for simplification.

In the case of cash sales, as shown in FIG. 8A, in the journal data for the transaction, the credit account is determined to be sales in accordance with the “sales” selected by the transaction category 21, and the debit account is determined. Is determined by “cash” in the settlement section 22. The credit amount and the debit amount are both determined to be 100,000 yen based on the total sales amount and the consumption tax amount.

The input merchandise name is set in the credit assistance item. The value set by the cash type 18 (“other” in this example) is set in the debit assisting item.

Similarly, in journal data relating to consumption tax,
The credit account is set to “temporary consumption tax” in accordance with “sales” of the transaction category 21. A consumption tax amount of 5,000 yen is set as the credit amount and the debit amount. The debit account is the same as the journal data for the transaction. On the other hand, in the case of sales by accounts receivable, as shown in FIG. 8B, the debit account of the journal data relating to the transaction and the journal data relating to the consumption tax is set to “account receivable” of the settlement category. In the case of sales returns by cash, as shown in FIG.
The credit and debit are set opposite to those in FIG.

As described above, in the sales entry form shown in FIG. 6, the accounts of credit and debit relating to the transaction are not directly input, but they are the transaction category 21 and the settlement category 2.
Utilizing what is determined in 2 above, these are determined at the time of journal entry.

Regarding the consumption tax, the credit or debit account is not input in the sales input form shown in FIG.
Regardless of whether the transaction category 21 is sales, sales returns, or sales discounts, use the fact that one of the credit and debit accounts becomes a temporary consumption tax, and use the account to be set as the temporary consumption tax. Uses an account on the same side as the account to which “sales” is set in the transaction journal data to determine an account related to consumption tax.

In this accounting program, the user can input the sales of all products at once without inputting the sales details. For example, it can be used to enter daily sales at once. In this case, in FIG. 6, the user clicks on the sales item statement registration button 20 to deselect this button. As a result, the sales input form is changed as shown in FIG. 9, and the previously displayed sales details input areas 24 to 28 are not displayed.

In this case, the user inputs the sales directly into the sales amount field 36 by including tax. The accounting program calculates the consumption tax and displays it in the consumption tax field 37. The user can update this consumption tax by overwriting. The journalizing data is generated by the automatic journalizing program 400 in the same manner as described above for the collective sales thus input.

In the journal data, a specific character string, for example, "Other" is displayed in a field in which the product name is displayed in the journal data illustrated in FIG. 8 (a) to 8 (a) to FIG.
A set of journal data illustrated in (c) is generated.

When the user inputs data on purchase, the journal tag 11 is clicked on with a mouse. As a result, a journal entry form shown in FIG. 10 is displayed. This journal entry form is commonly used for a group of transaction related to purchase. Here, purchase, purchase return, and purchase discount can be used as a group of transaction operations related to purchase.

The transaction category 21 is a field for designating a transaction for which data is to be input from a group of transactions related to the purchase. Here, buttons corresponding to purchase, purchase return, and purchase discount are displayed, and a desired transaction can be selected with these buttons. In the settlement section 22, cash and accounts payable are displayed so as to be selectable by buttons.

In the field 30, a supplier name is input. The field 31 displays the purchase price. Button 2
“0” is used as a purchased product statement registration button in the same manner as the previous sales product statement registration button 20 (FIG. 6). When this button 20 is selected, a plurality of areas 2 for data input are displayed at the bottom of the screen as in the case of sales input.
4 to 28 are displayed. As in the case of sales, when inputting purchases collectively without inputting purchase details, the button 20 may be deselected. The data to be input is the same as the case of the sales input described above.

When the input of the purchase data is completed,
Automatic journal data is automatically generated by the automatic journal program 400 (step 403 (FIG. 7)). In the case of purchase, similarly to the case of sales, journal data is generated by the transaction section 21 and the settlement section 22 and the like. For example, cash purchases,
In the case of purchase by accounts payable and purchase and return of goods by cash, journal data shown in FIGS. 11A, 11B, and 11C are generated, respectively. The case of purchase discount by cash is the same as the case of FIG.

As can be seen from the comparison with FIG. 8, in the journal data relating to the transaction, the credit and debit accounts are determined by the transaction category 21 and the settlement category 22. on the other hand,
As for the consumption tax, in the case of purchase, a provisional consumption tax is used as an account item. The account for which this is set is determined depending on the result of determining the credit and debit accounts in the journal data relating to the transaction. It can be seen that this purchase input is also journal-less.

When the user inputs data relating to payment, the user clicks the payment tag 12 with the mouse. As a result, a payment input form shown in FIG. 12 is displayed. This payment input form is commonly used for a group of transaction operations related to payment. Here, as a group of those transactions,
Different types of deposits are handled. That is, payment by cash and payment by a deposit account are handled. In the settlement section 32, cash and a deposit account are displayed so as to be selectable by buttons.

The reason for payment is input to the reason for payment 33 using a drop-down list. Here, the payment reason is expressed so as to be used as it is as the account item. The deposit reasons registered in the list are, for example, cash transactions of cash and deposits, accounts receivable (collection) (excluding bills), advance payments (refund), loans (collection), advance payments (collection), temporary payments (refund) ), Receivables (collected), (long-term or short-term) borrowings (deposited), advance receipts (deposited), provisional receipts (deposited), interest income (deposited), dividends received (deposited), etc. It is.

[0099] The depositing reasons that can be entered are limited to those listed in the drop-down list. More specifically, regarding the deposit, a deposit that requires special journals other than a transfer fee and a consumption tax journal related thereto is not entered in this input form. For example, transactions such as sale of fixed assets, sale of securities, discount / collection of bills, and sale of consumables are not entered here. In the present program, by providing such restrictions, it is possible to input payments without journals within the limits. In the case of processing a transaction with a consumption tax rate of 3%, no input is made in this payment input form.

The field 34 is used to input a deposit business partner to be used as an auxiliary item using a drop-down list or directly. In the field 85, the deposit amount is entered including tax.

When a deposit account is selected as a deposit form, instead of the cash type 18, a field in which the type of account can be directly input by a drop-down list,
A field for inputting the name of the financial institution by a drop-down list or directly can be displayed. Further, a field for inputting the transfer fee (inclusive) and a field for calculating and displaying the transfer fee consumption tax (inclusive) by the accounting program are displayed. The above two pieces of information about the type of cash or account are used to determine debit and sub-accounts.

When the input of the data relating to the payment is completed,
Automatic journal data is automatically generated by the automatic journal program 400 based on the payment form, payment reason, and the like (step 404 (FIG. 7)). For example, in the case of payment of accounts receivable by cash and payment of accounts receivable by inputting an account, journal data shown in FIGS. 13A and 13B are generated, respectively.

As can be seen from these figures, the credit reason is used as it is in the credit account, but the deposit business partner 34 is used in the credit sub-item, and the deposit form 32 is used in the debit account. In the case of cash, it is used as it is, when the deposit form 32 is a deposit account, the type of account is used, and when the deposit form 32 is cash, the cash type 18 is used in the debit subsidy course. When the deposit form 32 is a deposit account, the name of the account institution is used. Therefore, it can be understood that inputting with the payment input form shown in FIG. 12 is easier than inputting in a journalized form as shown in FIG. 13A or 13B.

Although the journal data relating to the consumption tax is not shown in the figure, as described above, since only the payment without the consumption tax is input in the final payment input form, the journal data relating to the consumption tax is not generated.

Although not shown in the figure, when a transfer fee is generated, journal data relating to the transfer fee and its consumption tax is also generated. In the main deposit input form, the commission associated with such deposit can be easily input.

When the user inputs data relating to withdrawal / expense payment, the user clicks the withdrawal / expense tag 13 with a mouse. As a result, a payment / expense input form shown in FIG. 14 is displayed. The withdrawal / expense input form is commonly used for a group of transaction operations related to withdrawal / expense payment. Here, withdrawal / expense payment by cash, withdrawal / expense payment by a deposit account, and withdrawal / expense payment treated as unpaid money are handled.

[0086] In the dispensing mode 42, cash, a deposit account, and accounts payable are displayed to be selectable by buttons. Field 4
In 3, the reason for withdrawal is input using a drop-down list. This withdrawal reason is expressed so as to be used as an account item as it is.

Here, what can be entered as the withdrawal reason is
It consists of an account called an asset or a liability in accounting, and an account called an expense. The former includes, for example, accounts payable (payment), advance payments, loans, advance payments or temporary payments (payment), purchase of fixed assets, (long or short-term) borrowings (repayment), accounts payable (payment), advance payments or temporary payments (Refund)
Etc. are included.

Transactions requiring special journals other than transfer fees and consumption tax journals related thereto, such as purchase of securities and clearing of bills, are entered by book entry. The above restrictions are the same as in the previous deposit. By limiting the withdrawal reasons in this way, it is possible to input withdrawals without journals within the limits. This is the same as the case of the previous deposit. Also do not enter when processing transactions with a consumption tax rate of 3%.

There are many accounts related to expenses, for example, travel expenses, transportation supplies, office supplies, and the like. When using these accounts, you can select the name of the account displayed in the drop-down list or directly enter the account. Consumption tax is also processed for expense payments. Of the expenses, it is easier to input the withdrawal due to the personnel cost using a personnel cost input form described later.

In the withdrawal amount 44, the withdrawal amount is entered including tax. The consumption tax category 45 is automatically displayed by the accounting program. If the selected withdrawal reason corresponds to the asset or liability on the double-entry bookkeeping described above, it is displayed as “Not applicable” because it does not involve the consumption tax, and the selected withdrawal reason is If it corresponds to the expense payment on the double-entry bookkeeping described, "taxable (5%)" is displayed because it involves a consumption tax.

When it is necessary to change the tax category displayed by the program for the reason that the user has changed the name of the account item, select “Taxable (5%)” or “Not applicable” from the drop-down list. You can also. It is also possible to directly input the consumption tax category instead of selecting. As is clear from this explanation,
Usually, the tax classification indicated by the program can be used as it is.

The accounting program automatically calculates and displays the consumption tax 46 as well. Overwriting input is also possible. The transfer fee (number) 47 is input when a transfer fee occurs. As for the transfer commission consumption tax (inclusive number) 48, the accounting program automatically calculates and displays the transfer commission consumption tax (inclusive tax). Overwriting input is also possible.

In the case where the withdrawal form is an unpaid account, FIG.
As shown in the figure, the payee / generator 49 is displayed, and the name of the counterparty of payment is input. Input can be made directly or by using a drop-down list. The transfer fee 47, the transfer fee consumption tax 48, and the cash type 18 displayed in FIG. 14 are not displayed.

When the input of data relating to withdrawal / expenses is completed, the journal data is automatically stored in the automatic journal program 400.
Is generated based on the dispensing mode and the dispensing reason (step 405 (FIG. 7)). For example, in the case of the payment of expenses by cash shown in FIG. 14 and the payment of expenses by accounts payable shown in FIG.
The journal data shown in (b) is generated.

In each case, a set of journal data composed of journal data directly related to the transaction and journal data related to the consumption tax is generated. If a transfer fee is incurred due to payment of expenses in cash, a set of journal data relating to the transfer fee is also generated. In FIG. 16A, these data are not shown for simplification.

As can be seen from these figures, a cash form, a deposit account, or a payable is used as it is for the credit account. For example, in the case of cash withdrawal, the cash type 18 is used for the credit assistance item. In the debit account, the withdrawal reason 43 is used as it is. The same applies to journal data relating to consumption tax.
As described above, it can be seen that data can be input for withdrawal / expense payment without journal entry.

When the user inputs the data relating to the labor cost, the labor cost tag 14 is clicked with the mouse. As a result, a personnel cost input form shown in FIG. 17 is displayed. This labor cost input form is commonly used for a group of transaction operations related to labor cost payment. Here, as this group of transactions, payment by cash and payment by a deposit account are handled. In the dispensing mode 50, cash and a deposit account are displayed so as to be selectable by buttons.

In the personnel expense payment reason 51, a payment reason used as an account item is input using a drop-down list. The payment reasons described in this list are expressions that can be used as they are in the account. For example, select from executive compensation, salary allowance, miscellaneous payment, and bonus. In the case of a private business, executive compensation is not included.

Only the expression that can be used for the account item as the reason for payment is simply used for the reason for payment, thereby simplifying automatic journalizing later. Here, it seems that the account is directly specified, but there is no designation as to whether the account is a credit account or a debit account, and the user can literally input the reason for paying personnel expenses. The reason for payment can be directly input in addition to the list. The reason is,
Same as withdrawal reason. In addition,

In the transfer fee 47, when a transfer fee paid by the company is generated, the amount is input. The transfer fee consumption tax 48 is calculated automatically by the present accounting program for the transfer fee consumption tax (tax included). Overwriting input is also possible. You do not need to enter a tax indicator for this calculation. If the employee name is registered in advance as an auxiliary subject, a field for inputting the employee name is displayed, although not shown in the figure. Enter the payee's name directly in the field or use the drop-down list.

In the labor cost 52, the amount of the labor cost to be paid is input. In the deposit (social insurance) 53, when deducting the health insurance and the employee's pension from the employee's contribution, the amount is entered.
In the statutory welfare expenses (social insurance) 54, amounts such as health insurance and employee pensions paid by the company are input. Deposit (income tax) 55
In, enter the amount of withholding tax (income tax for employees). In the deposit (resident tax) 56, when deducting the special collection (resident tax of the employee), enter the amount. Deposits (Other)
If there is a salary deduction other than the above, the amount is input to 57. For the employment insurance premium (employee share) 58, the amount of the employment insurance premium is entered. Specifically, of the whole year's employment insurance premiums paid by the company as prepaid expenses, the amount collected as an employee's share is entered.

When the input of the data relating to the personnel cost is completed, the journal data is automatically generated by the automatic journal program 400 based on the dispensing form, the reason for paying the personnel cost and the like (step 406 (FIG. 7)). For example, a large number of journal data shown in FIG. 18 are generated.

In the first journal data 501, cash in the form of withdrawal is used as it is for the credit account, and the personnel expense payment reason 51 is used as it is for the debit account.
In the journal data 502 to 504, a deposit is set in the credit account, and the personnel expense payment reason 51 is used as it is in the debit account. In the journal data 505, a prepaid expense is set for the credit account, and the personnel expense payment reason 51 is used as it is for the debit account.

In the journal data 506, the accounts payable is set to the credit account, and the field 54 is set to the debit account.
Statutory welfare expenses are set. Journal data 507 for the payment fee is also generated. Consumption tax journal data 508 is also generated along with the journal data 507. No consumption tax is generated for the other journal data, and no journal data for the consumption tax is generated correspondingly. Therefore, it can be seen that the personnel expenses can be input extremely easily without journal entry in the personnel expenses input form shown in FIG. In the figure, it is assumed that the deposit (others) in FIG. 17 has not been input.

In the case of a private business, the business-specific input program 200 displays an employer account input form having an employer account tag 14 as shown in FIG. 19, instead of the labor cost input form. This input form is commonly used for a group of transactions related to the business owner account. Here, business owner lending and business owner lending are treated as a group of transaction operations. In the loan type 60, a business owner lending and a business owner lending are displayed so as to be selectable by a button.

The employer's lending includes, for example, expenditure for providing business funds for personal use, business portion of business / individual expenditure (for example, utility expenses, etc.), housework consumption of goods, and the like. on the other hand,
Employer borrowings include deposits of personal funds into business funds and deposits of interest income.

The cash / deposit / household consumption 61 is a field for inputting the type of the object of the business owner lending or the business owner loan, and is directly input or input from a drop-down list. For example, one of cash, deposit, and housework consumption is input. Cash type 18 is in field 6
This is displayed when cash has been entered in 1 and can be entered directly in this field or via a drop-down list.

When a deposit is entered in the field 61, two fields (not shown) for entering the type of deposit and the name of the financial institution are displayed. These fields can be entered directly or from a drop-down list. In the amount 63, a target amount is input. In the case of household consumption, etc., enter the tax-included amount.

When the input of data relating to the business owner account is completed, the journal data is automatically stored in the automatic journal program 400.
Is generated based on the loan type, cash, deposit, housework consumption, etc. (step 407 (FIG. 7)). For example, the journal data shown in FIGS. 20 (a), (b), (c) or (d) is generated.

FIG. 20 (a) shows an example of journal data in the case of business owner lending by cash. The cash designated by the cash, deposit, housework consumption, etc. 61 is used as it is for the credit account, and the “head office” designated by the cash type 18 is used as it is for the credit assisting item. For the debit account, the employer lending selected by the loan type 60 is used as it is.

FIG. 20B is an example of journal data in the case of a business owner lending due to housework consumption or the like. In this case, two journal data are generated. The first journal data directly represents the transaction and the second journal data represents the associated consumption tax. In the first journal data, housework consumption and the like designated by cash, deposit, housework consumption, etc. 61 are used as the credit account. As the debit account, the employer loan selected by the loan type 60 is used as it is. As the debit amount and the credit amount, an amount excluding the consumption tax is displayed. In the second journal data, the provisional consumption tax is shown in the credit account.

FIG. 20 (c) shows an example of journal data in the case of a business borrowed by cash. For the credit account, the employer loan selected by the loan type 60 is used as it is. For the debit account, the cash designated by the cash, deposit, housework consumption, etc. 61 is used as it is, and for the debit assisting item, “head office” designated by the cash type 18 is used as it is.

FIG. 20D shows an example of journal data in the case of a business owner borrowing from a deposit account. For the credit account, the employer loan selected by the loan type 60 is used as it is.
The type of deposit specified by the type of deposit is used for the debit account, and the name of the bank specified by the name of the financial institution is used for the sub-debit account.

Therefore, in the personnel expense input form shown in FIG. 19, data is entered without designating credit and debit accounts for transactions, and the same applies to consumption tax. It can be seen that personnel expenses can be entered without journal entry. .

As is clear from the above, according to the present accounting program, sales, purchases, deposits, withdrawals / expenses, labor costs, and business owner accounts can be entered without journal entry, which is much more than entry into journals. Can be easily entered.

However, in the present accounting program, it is also possible to input by book. As shown in FIG. 3, the input processing program 100 activates the book-based input program 300 when the book-based input is selected in the main menu.

As shown in FIG. 21, when the book-based input program 300 is started, a journal entry form, a cash accounting input form or a deposit accounting form is displayed in accordance with the selection of a book by the user (step 301). (Steps 302 to 304). Data is entered in the displayed ledger in a journalized form.

The input data is further journalized and added to the journal data 500 stored in the magnetic disk storage device 8 (step 305). The contents of the journal applied to the input data differ depending on whether the input form is a journal input form, a cash accounting input form, or a deposit accounting input form. The outline will be described later.

The display of the input book described above is actually switched as follows. Book-based input program 300
When activated, the journal entry form shown in FIG. 22 is first displayed. The journal entry form, cash accounting input form, and deposit accounting input form are displayed in a superimposed manner on the screen, and a desired tag among the journal entry tag 70, cash accounting tag 71, and deposit accounting tag 72 is used. When the user clicks with the mouse, the corresponding book is displayed.

[0120] The journal entry form is provided for inputting accounting items that cannot be input by the above-mentioned business-specific input, and allows data to be input in a format to be input to the journal diary.
This input form includes an item display area 74 extending over two lines indicating journal items, and an input area 75 extending over two lines for inputting data corresponding to the journal items.

The slip number is set by the accounting program. For the debit account and the debit sub-item, enter data directly or enter data from the drop-down list. For the debit amount, enter the transaction amount with tax included. If the debit tax category is taxable, the system redisplays the amount after deducting the consumption tax by automatic calculation. Also, it is automatically displayed when the credit amount is input.

In the debit tax classification, when a debit account is input, a specified value is automatically displayed. When necessary, input directly or select an input from a drop-down list. Specifically, tax exemption, tax exemption, exemption, transfer of certificate, unknown, bad debt (tax free), bad debt (3%), bad debt (5
%), Taxable sales (3%), taxable sales (5%), taxable sales (3
%) / Taxation (5%) This field is
Not displayed for tax-exempt traders. The debit consumption tax is automatically calculated and set by the accounting program according to the debit amount and the debit tax classification. This data can be overwritten. This field is not displayed for tax exemptors.

The credit account and the credit sub-item are input directly or selected from a drop-down list. For the credit amount, enter the transaction amount inclusive of tax.
If the credit tax classification is taxable, the system will automatically calculate the amount after deducting the consumption tax and redisplay. Displayed automatically when the debit amount is entered.

When a credit account item is entered in the credit tax classification, a specified value is automatically displayed. If necessary, enter it directly or select it from the drop-down list. The specific selection target is the same as the debit tax category.
This field is not displayed for tax exemptors. The credit consumption tax is automatically calculated by the accounting program based on the credit amount and the credit tax classification. Can be overwritten. This field is not displayed for tax exemptors.

Below the input area 75, there are provided a plurality of areas 76 to 78 for displaying data for which input has been completed. After the user enters one journal data,
When an add button (not shown) is clicked on with a mouse, the contents of input area 75 are moved to area 76. These are the same as the sales input form (FIG. 6).

When the user clicks a transaction registration button (not shown) with a mouse after inputting a plurality of journal data, the input journal data is further journalized. Specifically, a set of journal data representing a transaction and journal data representing a consumption tax is generated from each journal data.
The plural sets of journal data thus obtained are added to the journal data 500 stored in the magnetic disk storage device 8.

The buttons 39, 73, and 41 are buttons for instructing book display, business-specific input, and return to the main menu, respectively. It is determined whether the user's instruction using these buttons is a task-specific input (step 106), a return to the main menu (step 107), or a book display (step 108). Can move on to processing.

This program uses the cash accounting input form and the deposit accounting input form to input the data in the cash accounting book and the cash accounting book held by the user to the cash accounting book and the cash accounting book. The data can be input in the format to be input.

When the cash accounting tag 71 is selected, FIG.
The cash accounting input form shown in FIG. 3 is displayed. For the supplementary subject, enter the supplementary subject related to deposit or withdrawal. Further, a counter account item and a counter auxiliary item are input. Whether the data is used as a credit or a debit depends on the deposit and withdrawal, so the term partner is used instead of the credit or debit.

As for the counter tax category, when a counter account item is input, a specified value is automatically displayed. Enter or select from list when needed. In the list, tax exemption, tax exemption, not applicable, certified transfer, unknown, bad debt (tax free),
Bad debt (3%), bad debt (5%), taxable sales (3%), taxable sales (5%), taxable goods (3%) and taxable goods (5%) are displayed.

In the deposit field, the deposit amount is entered in a tax-included amount. The consumption tax (payment) is automatically calculated according to the counterparty tax classification when the accounting program is paid. Overwriting input is also possible. This field is not displayed for tax exemptors. For the withdrawal, enter the withdrawal amount with tax included amount. The consumption tax (withdrawal) is automatically calculated by the accounting program according to the counterparty tax classification at the time of withdrawal. Overwriting input is also possible. This field is not displayed for tax exemptors.

When the user clicks a transaction registration button (not shown) with a mouse after inputting cash accounting data, the entered cash accounting data is journalized. At this time, a credit account item, a debit account item, and the like are determined. Further, the data directly representing the transaction and the data representing the consumption tax are generated as the journal data in the same manner as in the previous journal entry form. The obtained journal data is added to the journal data 500 stored in the magnetic disk storage device 8.

When the deposit / withdrawal tag 72 is selected, FIG.
The deposit / withdrawal input form shown in FIG. 4 is displayed. Since the displayed items are slightly different from those of cash, the description of the data input method is omitted here. When the user clicks a transaction registration button (not shown) with a mouse after inputting the deposit and withdrawal data, the entered deposit and withdrawal data is journalized and added to the journal data 500 stored in the magnetic disk storage device 8. You.

This accounting program can display or print various accounting data based on the data input as described above. All books required for the blue tax return can be displayed or printed. Specifically, referring to FIGS. 3 and 4, in the input processing program 100, when the book display is selected from the main menu, the book display program 700 is activated. After using this program, it is possible to discriminate the user's instruction and input by business, input by ledger, and return to the main menu (steps 109 to 111).

As shown in FIG. 25, when the book display program 700 is started, a daily schedule,
A journal, a general ledger, a subledger, a cash book, a deposit book, a receivable book, a payable book, and an expense book are displayed or printed (steps 702 to 710). These books are generated by using the function of the database management program 7 based on the journal data 500 stored in the magnetic disk storage device 8.

The present accounting program can also execute various types of calculation. Specifically, referring to FIGS. 3 and 4, in the input processing program 100, when the tally is selected from the main menu, the tally program 800 is started. After using this program, it is possible to determine the user's instruction and settle accounts, display books, and return to the main menu (steps 112 to 114).

More specifically, as shown in FIG. 26, when the tallying program 800 is started, according to the type of tallying specified by the user (step 801), a balance trial balance, a total balance trial balance, or an auxiliary balance is calculated. The trial balance is displayed (steps 802 to 804). Further, when the type of aggregation is consumption tax, an input form for inputting the fixed asset transfer amount and the acquisition amount required for calculating the consumption tax is displayed (step 80).
5).

When these data are input, a consumption tax summary table for main rule taxation is calculated according to whether the taxation type of the consumption tax adopted by the user is main taxation or simplified taxation (step 806). Display (step 807) or calculate and display a consumption tax summary table for simplified taxation (step 80)
8). The above summation of the balance or the consumption tax is executed by using the function of the database management program 7 based on the journal data 500 stored in the magnetic disk storage device 8.

The accounting program can also generate various settlement data. Specifically, referring to FIGS. 3 and 4, in the input processing program 100, when the settlement is selected from the main menu, the settlement program 900 is started.
After using this program, it is possible to determine the user's instruction and return to the main menu (step 115).

More specifically, as shown in FIGS. 27 and 28,
When started, the settlement program 900 displays a settlement menu (step 901), and performs the following processing according to the type of settlement specified by the user (step 902).

When the settlement type is “final settlement”, a settlement document menu is displayed (step 903), and according to the settlement document selected by the user (step 904), a balance sheet, a profit / loss statement or selling expenses and general The management expense breakdown is displayed or printed (steps 905 to 907).

If the settlement type specified by the user is a settlement journal, a settlement journal entry screen is displayed and the settlement journal is entered (step 908). Here, settlement journals such as accounting of inventory products and amortization of fixed assets are performed. Can be entered separately from the daily processing. When the settlement type is term-end settlement, the document menu is displayed (step 909), and according to the settlement document selected by the user (step 910), the balance sheet, the profit and loss statement, the selling expenses and the general and administrative expenses breakdown. Or display or print a profit appropriation (loss appropriation) statement (step 9)
11-914).

In order for the user to use the blue declaration, generally, a journal, a general ledger, a subledger, a cash book, a cash book, an account book, an account book, an expense book, a balance sheet, and a profit and loss statement are generally used. , Selling and general administrative expenses, all of which are generated by the program. In addition, a profit appropriation (loss appropriation) statement required for corporate settlement is also generated.

As is clear from the embodiments described above, according to the present invention, data can be input in a simple format, and all data necessary for settlement can be generated.

The present invention is not limited to the above-described embodiments, and it goes without saying that the embodiments may be appropriately modified or changed without departing from the scope of the invention. For example, the journal data stored in the magnetic disk storage device is not limited to the format described in the embodiment. For example, the journal data may not be separated into the journal data related to the transaction and the journal data related to the consumption tax, and may include the data related to the transaction and the data related to the consumption tax in combination. The recording medium according to the present invention is a CD-ROM.
The recording medium is not limited to the ROM, and may be any computer-readable recording medium, such as a magnetic recording medium or another recording medium.

In the above embodiment, a personal computer is used as a computer. However, a recording medium according to the present invention may be another type of computer, for example, a workstation or a computer having a larger scale or a communication terminal such as a portable information terminal. What is used may be used.

The present accounting program can be provided by other methods. For example, a method of transmitting and receiving the program as a computer data signal included in a carrier wave used for communication and executed by a computer may be adopted. Specifically, the accounting program is downloaded from another device on a network (not shown) connected via a communication line (not shown) by a communication interface unit (not shown) in the computer 1, for example. May be used on a personal computer.

The accounting program is stored in advance in a memory of another device (not shown) on the network connected via the communication line, and the program is stored in the personal computer as required via the communication line. May be used after being stored in the RAM.

[0149]

According to the present invention, it is possible to obtain a recording medium on which an accounting program for easily inputting data is recorded.

[Brief description of the drawings]

FIG. 1 is a diagram showing an example of a computer system suitable for executing an accounting program recorded on a recording medium according to the present invention.

FIG. 2 is a diagram related to modules of an accounting program.

FIG. 3 is a flowchart of a part of processing of an input processing program included in an accounting program.

FIG. 4 is a flowchart of another part of the processing of the input processing program.

FIG. 5 is a flowchart of a process of a business-specific input program included in the accounting program.

FIG. 6 is a diagram illustrating an example of a journal-less sales input form displayed by a business-specific input program;

FIG. 7 is a flowchart of processing of an automatic journalizing program included in the accounting program.

FIG. 8 is a diagram showing some examples of journal data obtained by an automatic journal program for a sales input.

FIG. 9 is a diagram showing an example of a journal-less batch sales input form displayed by a business-specific input program;

FIG. 10 is a diagram showing an example of a journal-less purchase input form displayed by a business-specific input program.

FIG. 11 is a diagram showing some examples of journal data obtained by an automatic journal program for a purchase input.

FIG. 12 is a diagram showing an example of a journal-less payment input form displayed by a business-specific input program.

FIG. 13 is a diagram showing some examples of journal data obtained by an automatic journal program for a deposit input;

FIG. 14 is a diagram showing an example of a journal-less withdrawal / expense input form displayed by a business-specific input program.

FIG. 15 is displayed by a task-specific input program.
It is a figure which shows the example of the withdrawal / expense input form for journal-less input in which the form of payment is an unpaid money.

FIG. 16 is a diagram showing some examples of journal data obtained by an automatic journal program for withdrawal / expense input.

FIG. 17 is a diagram showing an example of a journal-less labor cost input form displayed by a business-specific input program;

FIG. 18 is a diagram showing an example of a set of journal data obtained by an automatic journal program with respect to personnel cost input.

FIG. 19 is a diagram showing an example of a journal-less business owner account input form displayed by a business-specific input program.

FIG. 20 is a diagram showing an example of some journal data obtained by an automatic journal program for an employer account input.

FIG. 21 is a flowchart of processing of a book-based input program included in the accounting program.

FIG. 22 is a diagram showing a journal entry form displayed by a book-based input program.

FIG. 23 is a diagram showing a cash accounting input form displayed by a book-based input program.

FIG. 24 is a diagram showing a deposit / withdrawal input form displayed by a book-based input program.

FIG. 25 is a flowchart of processing of a book display program included in the accounting program.

FIG. 26 is a flowchart of processing of a tallying program included in the accounting program.

FIG. 27 is a flowchart of a part of the processing of a settlement program included in the accounting program.

FIG. 28 is a flowchart of another part of the processing of the settlement program.

Claims (10)

[Claims] 1. A computer-readable recording medium storing an accounting program for inputting data relating to a plurality of transactions generated by a business and outputting a document representing the accounting of the business based on the input data. The program is defined in common for a group of business transactions,
Displaying an input form for inputting data relating to the plurality of transaction operations, wherein the input form includes a field for displaying information for allowing a user to select one of the plurality of transaction operations, A field for displaying a predetermined type of information to be input by the user with respect to the details of the one transaction business, and a field for allowing the user to input the amount traded in the transaction business, Based on the information on the transaction business selected by the user and the details entered by the user and the transaction amount entered by the user, as accounting data on the selected transaction business, credit and debit. When the journal data is journalized and a consumption tax is incurred in connection with the transaction, the transaction data and the consumption tax are both Recording medium that is programmed to store generates journal data journal on how and debit. 2. The recording medium according to claim 1, wherein the program is programmed to change information about details to be input by a user according to the selected transaction business. 3. The recording medium according to claim 1, wherein the group of transaction operations is a group of transaction operations related to sales. 4. The recording medium according to claim 1, wherein the group of transaction operations is a group of transaction operations related to purchasing. 5. The input form includes a mode for inputting data relating to a transaction while distinguishing a plurality of traded products, and a transaction for collectively trading a plurality of transactions without distinguishing a plurality of traded products. The recording medium according to claim 3, wherein the recording medium includes information for allowing a user to select a mode to be input as data relating to the user. 6. The recording medium according to claim 1, wherein the group of transaction operations is a group of transaction operations related to payment. 7. The recording medium according to claim 1, wherein the group of transaction operations is a group of transaction operations related to withdrawal and expense payment. 8. The recording medium according to claim 1, wherein the plurality of groups of transaction operations are a group of transaction operations related to payment of personnel expenses. 9. The recording medium according to claim 1, wherein the plurality of groups of transaction operations are a group of transaction operations related to an employer account. 10. The accounting program according to claim 1, wherein, in the transaction business in which the user intends to input data, in the step of generating and storing the journal data, data relating to a transaction for which the journal data cannot be generated is input. A claim programmed to further display another entry form for entering data relating to the transaction in a debited journal form, and to combine the data entered by the other entry form with the journal data generated above. Item 2. The recording medium according to Item 1.