JP2002342547A - System and program for public-service corporation accounting processing - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a system and a program for the public-service corporation accounting processing which performs accounting processing and generates an official document according to journal data sorted by account titles of one system for a public-service corporation which needs to generate official document determined by a plurality of accounting processing standards. SOLUTION: The account title of journal data which are sorted by using overall account titles and inputted is checked by using an overall account title table 7 and stored in a storage memory 10 (P1, P2). Then accounting processing such as the update of various master files (not illustrated), etc., in addition to an overall account ledger is carried out (P3). The journal data, etc., stored in the storage memory 10 are totaled (P4) according to a conversion table 8 for table output based upon accounting processing standards indicated with a table output indication based upon 'accounting standards' or a 'guiding principle'. After the data are totaled, documents are printed out (P5, P6).

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting system, and more particularly, to an accounting system for a public interest corporation based on a plurality of different accounting standards and for preparing a financial statement to be submitted to a regulatory agency. About.

[0002]

2. Description of the Related Art Public interest corporations are required to carry out accounting based on accounting standards determined by regulatory agencies, prepare financial statements and submit them to regulatory agencies. In addition, such accounting processing and preparation of submission materials (financial statements, etc.) are often performed by a computer equipped with a program developed for such accounting processing and submission material creation, that is, an accounting processing device. I have.

[0003] Also, among public interest corporations, there are corporations that perform accounting based on a plurality of accounting standards, prepare financial statements, etc., and submit them to regulatory agencies, for example, social welfare corporations.

[0004] The social welfare corporation is a public interest corporation under the jurisdiction of the Ministry of Health, Labor and Welfare (formerly the Ministry of Health, Labor and Welfare). ing. In addition, many social welfare corporations use an accounting processor equipped with an accounting program for social welfare corporations to perform accounting processing and prepare submitted materials.

For the social welfare corporation, the Ministry of Health, Labor and Welfare has issued two types of accounting standards, namely, accounting standards for social welfare corporations (hereinafter referred to as “accounting standards”) and guidance guidelines for accounting treatment (hereinafter referred to as “guiding guidelines”). As shown in FIGS. 10 and 11, the accounting standards and accounting items are different between the “accounting standards” and the “guidance guidelines”, so each social welfare corporation has a separate accounting standard for these two types of accounting standards. , And prepares two types of financial statements and submits them to the Ministry of Health, Labor and Welfare.

Accordingly, the conventional accounting apparatus for social welfare corporations separately executes the two accounting processing programs developed for the "accounting standards" and the "guidance guideline", and respectively executes accounting processing and financial statements. It is configured to create submission materials.

[0007] The processing category of the social welfare corporation is the "accounting category" shown in the example of Fig. 10 in the "accounting standard", that is, the headquarters, special elderly nursing home, home care support establishment, care house, designated specific facility. The business itself such as nursing home care and nursery school is used as a unit, and the "guidance guideline" uses the "segment" shown in the example of FIG.

[0008]

However, the conventional accounting processing apparatus for a social welfare corporation separately executes two systems of accounting processing programs as described above, and executes accounting processing and creation of documents to be submitted such as financial statements. In order to perform the above, it is necessary to create the accounting data by using two system account codes and input the accounting data separately to create the accounting data, and there has been a problem that it takes time to create and input the data.

SUMMARY OF THE INVENTION The present invention has been made to solve the above problems, and is intended for a public interest corporation which requires the preparation of submission materials defined for each of a plurality of accounting standards. The purpose is to provide a public interest corporation accounting system and a public interest corporation accounting program that performs accounting processing and the preparation of documents to be submitted.

[0010]

In order to solve the above-mentioned problems, a public interest corporation accounting system according to a first aspect of the present invention includes a plurality of accounting standards, and prepares documents to be submitted for each accounting standard. In a public interest corporation that requires, an integrated account in which multiple account systems defined in each accounting standard are integrated into one account system, and each account in the integrated account system and related information for each account are registered Registration means,
A book table output conversion information registration unit that registers book table output conversion information set for each output book table based on a plurality of accounting standards,
Data input means for inputting journalized data, data storage means for storing journal data input by the data input means, book output instruction means for instructing book output, and book output by book output instruction means According to the table output instruction, the corresponding book table output conversion information is extracted from the book table output conversion information registration means, and the data for a predetermined period corresponding to the display item of the output book table is converted into data based on the book table output conversion information. A book tabulation means for taking out the data from the storage means and summing up the data; and a printout means for printing out the result of the summation by the booksheet summation means in a predetermined format. The journal data input by the data input means is integrated account system. It is characterized by being journalized based on

According to a second aspect of the present invention, in the public interest corporation accounting system according to the first aspect, the integrated account system is an account system of a certain account system among a plurality of account systems. If there is an item corresponding to the sub-item of the account, the account corresponding to the sub-item is set as an integrated account item.

According to a third aspect of the invention, in the accounting system for public interest corporations according to the first aspect, the conversion information for book output includes summation item information for summing the totaling result into a total item,
A display name to be displayed on the book table and a counting destination indicating whether the data stored in the data storage means should be totalized based on the totaling range instruction information or whether the totaling results should be summed up based on the totaling range code based on the totaling range instruction information It is characterized by comprising instruction information and a plurality of aggregation range instruction information.

[0013] A fourth aspect of the present invention provides a public interest corporation accounting program, which includes a plurality of accounting standards, and which requires the creation of submission materials defined for each accounting standard and accounting processing and output book tables. An accounting program that is executed by the accounting processor that creates the journal, and is journalized based on an integrated account system that integrates multiple account systems specified in each accounting standard into one account system A step of inputting data, a step of storing the input journal data in a storage memory, a step of detecting a book table output instruction, and a step of extracting the corresponding book table output conversion information from the memory by the output instruction, A step of taking out journal data for a predetermined period corresponding to a display item of an output book table from a storage memory based on the taken-out book table output conversion information and totalizing the journal data; , Characterized by comprising the steps of: printing out the summary results in a predetermined format.

Further, in the accounting program for a public interest corporation of the fifth invention, the step of totalizing the data for a predetermined period is stored in the storage memory based on the total range instruction information included in the book table output conversion information. A step of determining whether to aggregate the data that has been included or to add up the aggregation results by the totaling item code based on the aggregation range instruction data included in the book table output conversion information; A step of totalizing the journal data stored in the storage memory on the basis of the information; and a step of adding the total result to the total item based on the total item information based on the determination result.

[0015]

BEST MODE FOR CARRYING OUT THE INVENTION Overview As shown in the account comparison table in FIG. 11, social welfare corporations have two types of accounts: account A based on "accounting standards" and account B based on "guidance guidelines." As shown in the example of the account item "Nursing care insurance income", one account item "Accounting standard""Nursing care insurance income" Some accounts are subdivided into accounts such as “contract income”. In other words, some accounting items of the same concept are processed by one account item in the "accounting standard", and are processed by dividing them into accounts of a plurality of lower conceptions in the "guidance guideline".

The present invention creates an integrated account by adding the account of the "guidance guideline" to the account of the "accounting standard", which is subdivided by focusing on the characteristics of the accounts of the two systems. Perform data entry and accounting based on journal memos that have been journalized using accounts, and submit documents based on "accounting standards" and "guidance guidelines" using a book table output conversion table when outputting books. Create documents.

FIG. 1 is a flowchart showing an accounting process of an accounting system using a social welfare corporation as an example of a public benefit corporation.

In FIG. 1, first, an accountant inputs data using an accounting processor (FIG. 2) based on a journal memo that has been journalized using an integrated account (step P1). The accounting processor checks the account of the input journal data based on the integrated account table (FIG. 3) and stores it in the storage memory (step P2). Further, when there is an instruction operation by the person in charge, the accounting processing device performs accounting processing such as updating various master files (not shown) in addition to the general ledger file (step P3).

Further, when the person in charge performs the book table output instruction operation based on the "accounting standard", the accounting processor starts up the book table output program based on the "accounting standard", and the book table output program outputs the book table output. The journal data and the like stored in the storage memory are totaled based on the conversion table for use (FIG. 4), and output data for one of the submitted documents based on the "accounting standard" is developed in the memory. When the development to the memory is completed, the process transits to Step P6 (Step P4).

On the other hand, when the person in charge performs the book table output instruction operation based on the "guidance guideline", the book table output program based on the "guidance guideline" is started, and the book table output program is converted to the book table output conversion table. Journal data and the like are tabulated based on the data, and output data for one of the submitted documents based on the "guidance guideline" is developed in the memory. When the development to the memory is completed, the process proceeds to Step P6 (Step P5), and the submitted document is printed out by the printer (Step P6).

When the printout is completed, is the printout completed for all the submitted documents (ie, financial statements such as financial statements and statements) required to be submitted based on the "accounting standards" or "guidance guidelines"? Steps P4 or P5 and step P6 are repeated until the end instruction is given by the person in charge (step P7).

As described above, even under a plurality of accounting standards, a single account is used to create a set of accounts, such as a settlement statement required by each accounting standard, using one system of data. be able to. 2. FIG. 2 is a block diagram showing an embodiment of an accounting processing device capable of executing the public corporation accounting system of the present invention. The accounting processing device 100 includes a control unit 1, an input unit 2, and a display. Unit 3, accounting data processing unit 4, output instruction unit 5, book table output processing unit 6,
Integrated account table 7, book table conversion table 8,
An output unit 9 and a storage memory (HD) 10 are provided.

In FIG. 2, the control unit 1 comprises a peripheral circuit (not shown) such as a CPU, a program storage memory, and a RAM.
Control the whole operation. Further, the program storage memory stores a control program, an input program, an accounting processing program, a program for totaling various book tables, a program for printing various book tables, input screen format data, constants, and the like.

The input unit 2 includes a keyboard for inputting data, function keys, and the like, and an accountant inputs journal data based on a journal memo or the like. The display unit 3 includes a display device such as a display, and displays a process selection menu and displays an input screen, a book table, and the like. The key input data is displayed at a predetermined position on the input screen.

The accounting data processing unit 4 performs accounting processing such as checking the keyed-in journal data, storing it in a storage memory, and updating a general ledger file. In the embodiment, the accounting data processing unit 4 is configured by the input processing program and the accounting file updating program, but is not limited to this.

The output instruction section 5 comprises a pointing device such as a mouse and a selection button displayed on a screen.
The accounting person instructs either the book table output based on the "accounting standard" or the book table output based on the "guidance guideline" by operating the points. When an operation instruction is given, the control unit 1 sends a book table output instruction signal based on the accounting standard of the selected system.

The book table output processing section 6 creates and outputs each submitted material based on the "accounting standard" or "guidance guideline" based on the journal data stored in the storage memory based on the instruction signal from the control section 1. The print job is output from the unit 9. In addition, when preparing various submission materials, referring to the integrated account code using the book table output conversion table 8 provided for each book table, necessary accounting data is read from the storage memory 10 and totalized. (In the embodiment, RAM). When the totaling for one book is completed, the data is printed out from the output unit 9 in a predetermined format. In the embodiment, the book table output processing unit 6 is configured by a book table totalizing program and a book table printing program.
It is not limited to this.

The integrated account table 7 is a code table composed of accounts which are obtained by adding the accounts of the "guidance guidelines" to the accounts of the "accounting standards", as will be described later (FIG. 3).
It includes account information such as an account name, an account code, a type of accounting standard to be used, a loan code, an attribute, and the like, and is stored in the storage memory 10 in advance. Note that the embodiment is configured so that the user can add or delete an account. Also, depending on the business of the social welfare corporation, only one of the "accounting standards" or the "guidance guidelines" may be sufficient. In such a case, specify "accounting standards" or "guidance" from the integrated account at the time of installation. It is also possible to delete unnecessary accounts in the "Guidelines" and use them as account codes dedicated to "Accounting Standards" or "Guidance Guidelines". (In addition, instead of deleting unnecessary accounts, turn on the non-use flag. May be performed).

The book table output conversion table 8 is a conversion table including account items and total information used for each book table, and is submitted based on "accounting standards" and "guidance guidelines". The number of types of documents (books such as accounts and statements) is created in advance and stored in the storage memory 10. In the embodiment, the user can add / remove or update the book table output conversion table.

The storage memory 10 is a hard disk (HD), an optical disk (MO) or a floppy disk (FD).
The integrated account item table 7 and the book table output conversion table 8 are stored in advance. In addition, storage memory 1
Reference numeral 0 secures a master data area such as a journal data file for storing input journal data, a general ledger file, and various auxiliary book files, and each file stores corresponding data.

FIG. 3 is an explanatory diagram of a method of integrating a plurality of account systems.
As is clear from the account comparison table in FIG. 11, the accounts of the same concept are processed by one account in the "accounting standard", and are divided into a plurality of subordinate accounts in the "guidance guideline". (Eg, “care insurance income”), an integrated account is created by adding the “guidance guideline” account to the “accounting standard” account as shown in FIG. 3B. .

FIG. 4 is a diagram showing one embodiment of the integrated account table. The integrated account table 7 is an account column 41 storing an integrated account name as shown in FIG. Name column 42, standard flag column 43 storing different values depending on whether the account is used in "accounting standards", and whether the item is used in "guidance guidelines" Pointer flag column 44 storing different values
A subject code column 45 storing a subject code, an internal code range column 46 specifying a range of the total calculation, a subject number column 47 storing the number of subjects of the same rank, and a code different depending on whether the account is a debit or a credit subject. Code column 48 that stores
And item information (table record) 40 in which attribute columns 49 and the like storing various attributes of account items are grouped for each account item according to a predetermined classification, by the number of integrated account items + the number of each total item. . Note that the abbreviated name 42 may not be provided. FIG. 4B shows a specific example of the integrated account item table 40 (part of the “care insurance income” portion) (however, the illustration after the internal code range column 46 is omitted).

FIG. 5 is a diagram showing an example of setting of accounts related to business-to-business transactions, taking a borrowing account ("short-term operating fund borrowing") as an example. Since accounting methods and guidance guidelines have different processing methods for inter-business transactions, accounts related to inter-business transactions (borrowings and loans) must be used in the integrated account to comply with the accounting standards and guidance guidelines. As shown in FIG. 5, the account items for “Money account”, “Headquarters accounting category”, “Nursing care insurance business accounting category”, “Other accounting categories”,
The information is subdivided into "others" and added to the integrated account table 7.

By doing so, the "accounting standard"
When outputting the book table based on the above, if the amounts of these subdivided items are added up, an account of a higher concept, that is, an account for “accounting standard” (for example, “short-term operating fund borrowing”)
Can be calculated. On the other hand, when outputting the book form of the "guidance guideline", by combining these subdivided items, the amounts of the items of "borrowings in other accounting categories" and "borrowings out of accounting categories" can be totaled.

Here, the “other account category borrowing” account and the “other account category borrowing” account are subjects based on the “guidance guideline”, and the “other account category borrowing” account is the “accounting standard” borrowing (short term / long term). ) Refers to an account equivalent to the amount of borrowings from other long-term care insurance-related social welfare services, etc.
(Long term) means the account corresponding to the amount of borrowed money from the accounting division of the head office and the social welfare business other than the long-term care insurance related business.

Conversion table for book table output The submission documents based on the “accounting standard” and the submission documents based on the “guidance guideline” differ in the basis of aggregation and the submission format. In the present invention, as described in the description of the flowchart in FIG. 1 (steps P4 to P7), the integrated account item table 7 is referred to by using the book table output conversion table. Then, the tabulated output data is totaled and printed.

FIG. 6 is a diagram showing the configuration of the book table output conversion table. Each table data of the book table output conversion table 8 includes an item code column 81, an account item displayed on the front side of the book table, and the like. A display name column 82, a tally range flag column 83 for specifying a target of the tally range, and a tally range column 84 indicating the tally range
-1 to 84-n.

In the embodiment, the total range flag column 83 is shown in FIG.
As shown in (b), it takes a value of 1 or 0, and when the value of the total range flag field 83 is 1, the item code is set as the total range,
When the aggregation range flag is 0, the account code of the integrated account table 7 is set as the aggregation range as shown in FIG. In the embodiment, the totaling range column 84 is 16 (n = 1).
6) Provided, but not limited to this. Further, when the totaling range is -1, it means that the totaling is completed for the item.

The book table output conversion table 8 is created for each "accounting standard" and "guidance guideline" and for each book table.
Each book table is associated with a conversion table number (not shown). Further, when there is an instruction to create a submitted material based on the “accounting standard” or the “guidance guideline”, the book table is created in the order of the “accounting standard” or “guidance guideline” conversion table number. When a book table name is specified, a conversion table of the corresponding book table is taken out.

FIG. 7 is a flowchart showing an example of the operation of the book table output processing section 6, and is a flowchart showing the detailed operation of step P4 in FIG. 1, that is, the operation of the book table totaling program. FIG. 8 is an explanatory diagram showing the relationship between the book table output conversion table, the integrated account item table, and the output book table at the time of book table output. In the following, an example will be described in which a financial statement is prepared from the submitted materials based on the “accounting standards”.

In FIG. 7, when the accountant instructs the output book table based on "accounting standards" (step S0, step S0).
1) The control unit 1 extracts the book table output conversion table 8 (FIG. 8 (b)) for the output book table selected from the book table output conversion tables in the "accounting standard" group and develops it in the RAM. I do. Further, the value i of the table record counter and the value of the counting range column instruction counter j are set to 1 (step S).
2).

Next, the totaling range column 84-j (j is the value of the totaling instruction counter) of the table record i (i is the value of the table record counter) of the balance sheet conversion table 810 is checked, and the totaling range is -1. If -1, step S
6, and if the aggregation range is not -1, -1, the process proceeds to step S4 (step S3).

Next, the total range flag column 83 is examined. If the total range flag is 1, the process proceeds to step S7, and if the total range flag is 0, the process proceeds to step S5 (step S4).

The journal data in the storage memory 10 is searched using a code within the range of the value of the total range column 84-j as a key.
The amount of the journal data having the matching account item is extracted as the item code and the balance code is extracted, and added to the tabulation area associated with the table record i of the book table output conversion table 8. This addition operation is repeated until there is no more journal data with the matching key and account item, and when there is no more matching journal data, the process proceeds to step S6 (step S5).

When 1 is added to the total range column instruction counter j, and the value exceeds the number n in the total range column, the process proceeds to step S7. If the total number of columns is less than n, the process returns to step S3 (step S6).

When 1 is added to the table record counter i of the book table output conversion table 8 and the value exceeds the number of table records K, the values of the table record counter i and the counting range column instruction counter j are reset to 1. Then, the process proceeds to step S8. If the number of table records is not more than K, the value of the counting range column instruction counter j is reset to 1, and the process returns to step S3 (step S7).

The total range flag field 83 of the table record i of the book table output conversion table 8 is checked. If the total range flag is 1, the process goes to step S9. If the total range flag is 0, the process goes to step S12. (Step S
8).

Next, the total range column 84-j is checked. If the total range is -1 or -1, the total number is not counted and the process proceeds to step S1.
The process transitions to 1 and if the aggregation range is not −1 or −1, the process proceeds to step S10 (step S9).

The total code of the table record i of the book table output conversion table 8 is searched using the code within the value range of the total range column 84-j as a key, and the numerical value of the total area associated with the matched item code is searched. And adds it to the tabulation area associated with the table record i of the book table output conversion table 8. This addition operation is repeated until there is no item code that matches the key, and when there is no matching item code, the process proceeds to step S11 (step S10).

When 1 is added to the counting range column instruction counter j, and if the value exceeds the number n in the counting range column, step S12 is performed.
Transitions to. If the total number of columns is less than n, the process returns to step S9 (step S11).

When 1 is added to the table record i of the book table output conversion table 8 and the value exceeds the number of table records K, the process is terminated and the process transits to Step P6 in FIG. If the number is less than the number of table records K, the value of the counting range column instruction counter j is reset to 1, and the process proceeds to step S8.
(Step S12).

(Specific Example) In the example of FIG. 8, the total range column 84-j (j = 1) of the "part of assets" in the first line of the balance sheet conversion table 810 (FIG. 8B) is-. Since they are 1, and -1, in step S7, 1 is added to the table record counter i (i = 1) of the book table output conversion table 8, and the value of the counting range column instruction counter j is reset to 1, and the process returns to step S3. .

The total range column 84-j (j = 1) of “current assets” in the second line of the balance sheet conversion table 810 is 1
03 and 103, which are not −1, the aggregation range flag 83 is checked in step S4 to be 1 and “current assets” is a total item.
Then, 1 is added to the table record counter i (i = 2) of the book table output conversion table 8, and the value of the total range column instruction counter j is reset to 1, and the process returns to step S3.

The total range column 84-j (j = 1) of “cash deposit” in the third line of the balance sheet conversion table 810 is 111.
Since it is 1, 1151 and not -1, it is 0 when the aggregation range flag 83 is checked in step S4.
Since it is known that the account code is an aggregation item of the account of 1111-1115, the journal data of the account code of 1111-1115 among the journal data within the predetermined period stored in the storage memory in step S5. The operation of totalizing data is repeated, and when there is no corresponding journal data, the totaling result is held in the totaling area corresponding to “cash deposit”.

Next, a counting range column instruction counter j (j =
When 1 is added to 1), since J = 2 <16, the process returns to step S3, and when the total range column 84-j (j = 2) is examined, it is -1 and -1. 1 is set in the table record counter i (i = 3) of the conversion table 8
And resets the value of the counting range column instruction counter j to 1, and returns to step S3.

The totaling range column 84-j (j = 1) of “securities” on the fourth line of the balance sheet conversion table 810 is 121.
Since they are 1, 1211 and not -1, the total range flag 83 is checked in step S4 to be 0.
Is found to be a tally item of the account code with the account code of 1211. Therefore, in the step S5, of the journal data within the predetermined period stored in the storage memory, the journal data with the account code of 1211 is tallyed. Is repeated, and when there is no corresponding journal data, the counting result is held in the counting area corresponding to “securities”.

Next, a counting range column instruction counter j (j =
When 1 is added to 1), since J = 2 <16, the process returns to step S3, and when the total range column 84-j (j = 2) is examined, it is -1 and -1. 1 is added to the table record counter i (i = 4) of the conversion table 8
And resets the value of the counting range column instruction counter j to 1, and returns to step S3.

Hereafter, "account receivable", "account receivable subsidy"
Is repeated for the accounts for which the aggregation range flag is 0, and the table record counter i of the book table output conversion table 8 is determined in step S7.
And the value of the total range column instruction counter j is reset to 1, and the process proceeds to step S8. Thereafter, for the account with the total range flag of 1 (“current asset” in this example), the value of the total range column 84 ( The item code column 81 is checked based on 103),
The operation of adding the total value of the total area (“cash deposit” to “unpaid subsidy”) corresponding to the matching item code and storing the sum in the memory as the amount of the account (“current asset” in this example) Is repeated for all accounts for which the aggregation range flag is 1.

When the tabulation process is completed, the values held in the memory at step P6 in FIG. 1 are printed out in a predetermined format. As described above, the balance sheet 9 shown in FIG.
00 can be created. Similarly, a “business activity statement” and a “balance sheet” can be prepared.

Although the output book table is designated in step S1 in the flowchart of FIG. 7, step S1 is omitted, and when the accounting standard is selected, the output book table based on the accounting standard is automatically set. May be sequentially output. However, in this case, the book table output conversion tables are extracted in the order of the conversion table numbers described above in step S2.

In the above embodiment, the preparation of the financial statements based on the "accounting standards" has been described. However, the financial statements based on the "guidance guidelines" are also instructed in step P5 in FIG. By doing so, a financial statement can be created by the same operation.

FIG. 9 is a list showing the types of output books such as financial statements. In the flowcharts of FIGS. 7 and 8 described above, the financial statements have been described. However, the submitted documents include the financial statements as shown in FIG. 9 in addition to the financial statements. The calculation of the statement is the same as that of the settlement of accounts, but since it is output for each business location, the above-described process of FIG.
Of the book table output processing unit, that is, it can be created by a book table totaling program.

In the above description, a social welfare corporation is taken as an example of a public welfare corporation, but the scope of the present invention is not limited to social welfare corporations. That is, the present invention is applicable to a public interest corporation having a plurality of accounting standards having different account items.

Although the embodiment of the present invention has been described above, the present invention is not limited to the above-described embodiment, and it goes without saying that various modifications can be made.

[0065]

As described above, according to the public interest corporation accounting system and the public interest corporation accounting processing program of the present invention, it is obliged that the accounting process and the preparation of documents to be submitted by different accounts based on a plurality of accounting standards are required. Since the public utility corporation can use one integrated account system to perform accounting processing and create an output book, the occurrence of input errors and journal errors by the accountant is significantly reduced as compared with the past. In addition, since the processing is unified, accounting can be easily performed, and the documents required by the competent authority can be easily created.

[Brief description of the drawings]

FIG. 1 is a flowchart illustrating an accounting processing process of an accounting system using a social welfare corporation as an example of a public interest corporation.

FIG. 2 is a block diagram showing an embodiment of an accounting processing device capable of executing a public corporation accounting system of the present invention.

FIG. 3 is an explanatory diagram of a method of integrating a plurality of account system.

FIG. 4 is a diagram showing an example of an integrated account item table.

FIG. 5 is a diagram showing an example of setting of an account item related to an inter-business transaction.

FIG. 6 is a diagram showing an embodiment of a book table output conversion table.

FIG. 7 is a flowchart illustrating an operation example of a book table output processing unit;

FIG. 8 is an explanatory diagram showing the relationship between a book table output conversion table, an integrated account item table, and an output book table at the time of book table output.

FIG. 9 is a list showing the types of output books such as financial statements.

FIG. 10 is an explanatory diagram of accounting divisions and segments of a social welfare corporation.

FIG. 11 is a diagram showing a part of a comparison table of accounts of social welfare corporation accounting standards and accounting guidance.

[Explanation of symbols]

DESCRIPTION OF SYMBOLS 1 Control part 2 Input part (input means) 3 Display part 4 Accounting data processing part 5 Output instruction part (book table output instruction means) 6 Book table output processing part (book table totalization means) 7 Integrated account table (integrated account item) (Registration unit) 8 Conversion table for book table output (conversion information registration unit for book table output, conversion information for book table output) 9 Output unit (print output unit) 10 Storage memory (data storage unit) 40 Subject information (table record) 41 Account Item Column 42 Abbreviated Name Column 43 Reference Flag Column 44 Guideline Flag Column 45 Subject Code Column 46 Internal Code Range Column 47 Number of Items Column 48 Loan Code Column 49 Attribute Column 81 Item Code Column (Total Item Information) 82 Display Name Column 83 Tabulation range flag column (counting destination instruction information) 84-1 to 84-3 Tabulation range column (counting range instruction information) 100 Accounting processor 810 Balance sheet conversion table Le (conversion table for the voucher output)

Claims (5)

[Claims] Claims: 1. A public interest corporation having a plurality of accounting standards and requiring the preparation of submission materials defined for each accounting standard, the plurality of account systems defined in each accounting standard being defined as one account An integrated account registration means for registering each account of the integrated account system integrated into the account system and related information for each account; and a book table output set for each output book based on the plurality of accounting standards Conversion information registration means for registering the conversion information for registering the conversion information, data input means for inputting the journalized data, data storage means for storing the journal data input by the data input means, The book table output instructing means, and the book table output instructing means by the book table output instructing means, take out the corresponding book table output conversion information from the book table output conversion information registering means, A book table summarizing unit that retrieves data for a predetermined period corresponding to a display item of an output book table from the data storage unit on the basis of the force conversion information and sums up the data; A print output unit for outputting, wherein the journal data input by the data input unit is journalized based on the integrated account system. 2. The integrated account system, if any of the plurality of account systems corresponds to a sub-item of an account of another account system out of the accounts of a certain account system, the sub-items are divided. 2. The accounting system according to claim 1, wherein an account corresponding to the item is an integrated account item. 3. The book table output conversion information is stored in the data storage means on the basis of total item information for adding the total result to a total item, a display name to be displayed on a book table, and total range instruction information. And a plurality of aggregation range instruction information, which indicates whether the totalized data is totaled or the aggregation result is summed up by the summation item code based on the aggregation range instruction information, and a plurality of aggregation range instruction information. The public interest corporation accounting system according to claim 1. 4. An accounting process executed by an accounting device having a plurality of accounting standards and performing an accounting process and an output book table in a public interest corporation which requires creation of submission materials defined for each accounting standard. A step of inputting journal data, which is a program, based on an integrated account system integrating a plurality of account systems defined in each accounting standard into one account system; and input journal data. Storing the book table output instruction in a storage memory; detecting the book table output instruction; extracting the corresponding book table output conversion information from the memory according to the output instruction; Extracting the data for a predetermined period corresponding to the display item of the output book from the storage memory and totalizing the data, and printing the totaling result in a predetermined format. And a printing step. 5. The method according to claim 1, wherein the step of totalizing the data for the predetermined period includes the step of totalizing the journal data stored in the storage memory based on the totaling range instruction information included in the book table output conversion information. A step of determining whether to add up the aggregation results by the aggregation item code based on the aggregation range instruction data included in the conversion information for table output, and based on the aggregation range instruction information based on the determination result. 5. The method according to claim 4, further comprising: a step of totalizing journal data stored in a storage memory; and a step of adding a total result to a total item based on the total item information based on the determination result. Public corporation accounting program.