JP2004070775A - Cash flow schedule preparation method and system - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a cash flow schedule preparation method and system capable of omitting the labor hour for preparation of a cash flow statement by automatically generating input data that are scheduled data of the cash flow statement related to a transaction such as business income or payment for purchase of raw materials or commodities from daily journalization processing used for the output of a financial accounting statement. <P>SOLUTION: This cash flow schedule preparation system roughly comprises, as shown in the figure, a transfer slip input means 40 for generating journalization data 30 for preparation the financial accounting statement, a client master 50 for registering information related to a customer, a schedule data generation means 20 for preparing schedule data 40 as the postdated information related to the increase and decrease in fund, and a cash flow creation means 10 for preparing a predicted cash flow statement 70. <P>COPYRIGHT: (C)2004,JPO

Description

[0001]
TECHNICAL FIELD OF THE INVENTION
The present invention relates to a method for preparing a cash flow schedule, and particularly to a technique relating to a method for preparing a cash flow schedule using journal data for financial statements and a system therefor.
[0002]
[Prior art]
2. Description of the Related Art In the past, a financial officer of a company manages funds from financial statements such as an income statement and a balance sheet. In addition, a cash flow statement, which is a form showing changes in funds and the contents thereof, is created from a balance sheet and a profit and loss statement.
[0003]
For a company, cash management is important to secure the funds to be paid (avoid shortage and default) and financial soundness. However, only the actual values (past information) related to the financial statements are used. In addition, future information that is scheduled, for example, two months later, three months later, etc. is also required.
[0004]
A technique for preparing a direct cash flow statement in accordance with international accounting standards is disclosed in Japanese Patent Application Laid-Open No. 2002-175395. In this gazette, a fund journal data processing unit executes processing of fund journal related data when the input journal data includes data related to fund journals. In processing the journal entry related data, the master tables such as the subject master and the journal entry master are referred to. The transaction type determination unit classifies fund transactions into three types: operating activities, investing activities, and financing activities. The account unification unit unifies the fund items in each account into three items: a cash item with an immediate cash, a cash item that is cashed after a certain period of time, and an offset account that is equated with cash. The final fund journal data generation unit divides the intermediate fund journal data into simple journals in which the funding item, its counterpart item, and the amount correspond one-to-one.
[0005]
[Problems to be solved by the invention]
However, the prior art has the following problems.
[0006]
In the financial accounting system, actual values are used and there is no future information, so it is necessary to create information for cash management separately, and input and creation of this information requires a lot of effort, In addition, there was a concern that the accuracy of the target data and the input confirmation of all data were uncertain. Specifically, the preparation of the direct cash flow statement, which is displayed for each transaction, such as operating revenue, expenditure for purchasing raw materials or commodities, includes accounts receivable, accounts payable, accounts receivable, accounts payable, accrued expenses, and bill settlement. There is a problem that it takes time and effort to input the schedule data related to.
[0007]
The present invention has been made in view of such a problem, and an object of the present invention is to provide input data to be scheduled data of a cash flow statement relating to transactions such as operating income, expenditure for purchasing raw materials or commodities, and the like. Another object of the present invention is to provide a method and system for creating a cash flow schedule, which can automatically create a cash flow statement by automatically creating from daily journal processing used for outputting financial accounting statements.
[0008]
[Means for Solving the Problems]
The gist of the present invention described in claim 1 is a method of creating a cash flow schedule used for cash management in a company, wherein a business transaction is entered when a transfer slip for creating journal data for creating financial statements is input. The first step in which data relating to the transaction / settlement is extracted as transaction / settlement data, and the payment / withdrawal based on the settlement conditions of the business partner master in which the settlement conditions such as the transaction payment date are registered in advance in the transaction / settlement data. A second step in which a scheduled processing date, which is the day on which the event occurs, is created as scheduled data relating to an increase or a decrease in funds; and based on the added scheduled processing date, the scheduled data is generated for each predetermined period. A third step in which the transaction / settlement data is tabulated as a scheduled receipt or withdrawal of funds and output as a cash flow schedule. On the scheduled processing date, the second step includes debiting the amount corresponding to the replacement of the scheduled payment or withdrawal schedule corresponding to the scheduled processing date with the actual value reflected in the financial statements or the like in the scheduled data. And a fourth step in which a cash flow schedule is created.
The gist of the present invention as set forth in claim 2 is that the first step comprises: data of a receivable to be received on a scheduled processing date, data of a scheduled payment corresponding to a receivable and a note receivable; 2. The cash flow schedule creation method according to claim 1, further comprising the step of extracting payable data, payable expenses, and payment schedule data corresponding to the bills to be paid as the transaction / settlement data.
According to a third aspect of the present invention, in the fourth step, an amount corresponding to the scheduled processing date is deducted from a payment schedule corresponding to a receivable, a receivable, and a bill receivable to a collection destination among business partners. And a step of deducting an amount corresponding to the scheduled processing date from a withdrawal schedule corresponding to accounts payable, accounts payable, accrued expenses and bills payable to the payee among the business partners. The present invention resides in a method for creating a cash flow schedule according to claim 1 or 2.
The gist of the present invention according to claim 4, wherein the first step includes a step of extracting discount bill and endorsement bill data corresponding to a bill receivable collected in a business transaction as the transaction / settlement data, The second step includes a step of adding, to the transaction / settlement data, a scheduled processing date at which the discounted bill is funded, or a scheduled processing date at which processing relating to settlement using the endorsed bill occurs. A method for preparing a cash flow schedule according to any one of claims 1 to 3, characterized in that:
The gist of the present invention described in claim 5 is that the first step is for withdrawal or deposit accompanying acquisition or sale of securities in investment activities extracted by the transfer slip input means for preparing financial statements. Date of receipt / payment of cash and bank deposits, such as deposits and withdrawals, for related journal data and journal data related to deposits and withdrawals associated with borrowing and repayment of long and short-term loans in financing activities A processing date corresponding to the above, a processing scheduled date such as a settlement date, and an identification symbol capable of respectively specifying a transmission source; and data relating to a business transaction extracted by the transfer slip input means for preparing a financial statement. The identification symbol is added to the transaction / payment data, wherein the second step is the transaction / payment transmitted via a network such as the Internet. The third step includes inputting the journal data transmitted via the network, and setting the journal data and the schedule data in advance based on the scheduled processing date. Business transaction, investment activity and financial activity for each period, as a scheduled receipt or withdrawal of funds, the tabulation process is performed for each of the identification symbols, and is output as a cash flow schedule for each of the identification symbols, The fourth step includes a step of, on the scheduled processing date, deducting a corresponding amount from a payment schedule or a withdrawal schedule that is the scheduled processing date in the journal data and the scheduled data. A cash flow schedule creation method according to any one of claims 1 to 4. According to a sixth aspect of the present invention, there is provided a computer program for causing a computer input terminal to execute the cash flow schedule creation method according to any one of the first to fifth aspects. The present invention resides in a computer program characterized by coding each of the described steps.
The gist of the present invention described in claim 7 is a cash flow schedule creation system used for cash management in a company, which relates to a business transaction associated with input of a transfer slip for creating journal data for creating financial statements. A transfer slip input means for extracting data as transaction / payment data, a supplier master in which settlement conditions such as a payment date in the transaction are registered in advance, and a payment in the transaction / payment data based on the settlement conditions of the customer master. Or a schedule data creating means for creating a schedule data relating to an increase or decrease in funds by adding a scheduled process date, which is a date on which withdrawal occurs, and based on the added scheduled schedule date, the schedule data is set for a predetermined period. Aggregate processing as payment schedule or withdrawal schedule of funds related to the transaction and settlement data for each, and output as cash flow schedule from output means Means for creating a cash flow, wherein the scheduled data creating means is adapted to record, on the scheduled processing date, a payment schedule or a withdrawal schedule corresponding to the scheduled processing date in the scheduled data in financial statements or the like. A cash flow schedule creation system characterized by executing a deduction of an amount corresponding to the replacement with a value.
The gist of the present invention according to claim 8 is that the transaction / settlement data includes data of a receivable to be received on a scheduled processing date, data of a scheduled payment corresponding to receivables and notes receivable, and a payable to be a scheduled sunrise payment, 8. The cash flow schedule creation system according to claim 7, wherein the system includes a data of a withdrawal, an accrued expense, and data of a withdrawal schedule corresponding to a bill to be paid.
The gist of the present invention according to claim 9 is that the schedule data creating means deducts an amount corresponding to the scheduled processing date from a payment schedule corresponding to a receivable, a receivable and a bill receivable to a collection destination among business partners, 9. The method according to claim 7, wherein an amount corresponding to the scheduled processing date is deducted from a withdrawal schedule corresponding to accounts payable, accounts payable, accrued expenses and notes payable to a payee among the business partners. 10. It exists in the cash flow schedule creation system.
The gist of the present invention is that the transfer slip input unit extracts discount bill and endorsement bill data corresponding to a bill receivable collected in a business transaction as the transaction / settlement data, and creates the schedule data. 8. The method according to claim 7, wherein the transaction / settlement data includes a scheduled processing date at which the discounted bill is funded or a scheduled processing date at which a process related to settlement using the endorsed bill occurs. The cash flow schedule creation system according to any one of the first to ninth aspects.
The gist of the present invention according to claim 11 is that the transfer slip input means includes: journal data relating to withdrawal and deposit with acquisition and sale of securities in investment activities extracted in preparation of financial statements; For the journal data related to deposits and withdrawals associated with the borrowing and repayment of long-term and short-term loans in the activity, the processing date and settlement corresponding to the date of receipt and payment of cash and bank deposits, such as deposits and withdrawals A processing date such as a due date and an identification code that can identify each transmission source are added, and the identification code is added to transaction / settlement data, which is data relating to business transactions extracted along with the creation of data for financial statements. The schedule data creation means inputs the transaction / settlement data transmitted via a network such as the Internet, and, on the scheduled processing date, the journal data and the schedule data. The corresponding amount is deducted from the payment schedule or withdrawal schedule which is the scheduled processing date in the data, and the transfer slip input means inputs the journal data transmitted through the network, and Based on the above, the journal data and the schedule data are scheduled to be deposited or withdrawn for funds including business transactions, investment activities and financing activities for each predetermined period, and are aggregated for each of the identification symbols, and the identification symbols are The cash flow schedule creation system according to any one of claims 7 to 10, wherein the cash flow schedule table is output to the output means as a cash flow schedule.
[0009]
BEST MODE FOR CARRYING OUT THE INVENTION
Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.
[0010]
FIG. 1 is a diagram showing a schematic configuration of a cash flow schedule table creating system according to the present embodiment.
[0011]
As shown in FIG. 1, the cash flow schedule creation system according to the present embodiment includes a transfer slip input unit (transfer slip input) 60 for creating journal data 30 for creating financial statements, and information on a customer. A customer master (customer master, supplier master) 50 to be registered, a schedule data creating means 20 for creating schedule data 40 which is information relating to an increase or decrease in funds on a future date, and a forecast cash flow statement 70 A cash flow creating means (totaling process) 10 to be created is schematically configured.
[0012]
The transfer slip input means 60 creates journal data 30 to be used for preparing financial statements based on the transfer slip input by the operator's daily work, and at the same time, receivables, payables, accounts receivable, accounts payable, accrued expenses, bills of exchange. The transaction / payment data (not shown) relating to the business transaction including the purchase of raw materials or commodities, such as the settlement, is extracted. Transactions and settlement data related to business transactions include receivables, accounts receivable, and notes receivable, which increase on the due date, and accounts payable, accounts payable, accrued expenses, and notes payable, which decrease on the due date. Includes relevant fund reduction data.
[0013]
In advance, the customer master (customer master, supplier master) 50 includes settlement conditions (such as a transaction cutoff date) and a bill issuing bank for each customer (customer, supplier). Processing conditions for payment conditions, payment conditions) and transaction / settlement data are registered.
[0014]
The schedule data creation unit 20 performs the cash flow schedule based on the transaction / settlement data extracted by the transfer slip input unit 60, the settlement conditions of the business partner registered in the business partner master 50, and the processing procedure of the transaction / settlement data. Schedule data for creating the table 70 is created.
[0015]
The cash flow creation means 10 creates a forecast cash flow statement (cash flow schedule) 70 from the schedule data 40 and the journal data 30 and uses the output means (not shown) such as a printing device or a display to estimate the forecast cash flow. The flow statement 70 is output.
[0016]
The journal data 30 created by the transfer slip input 60 is used as data for ordinary financial statements. On the other hand, among the journal data 30, the journal data 30 relates to cash flows and accounts receivable, accounts payable, accounts receivable, accounts payable, Data excluding transaction and settlement data related to business transactions such as accrued expenses and bill settlements, such as cash flows from withdrawals and deposits associated with the acquisition and sale of securities in investing activities, and borrowing and repayment of long- and short-term borrowings in financing activities The data relating to the cash flow due to deposits and withdrawals is selected by the cash flow creation means 10 and incorporated into the cash flow schedule 70. In the present embodiment, the journal data 30 includes the selected data. In addition, when the transfer slip input 60 is performed, the journal data 30 is added with a processing date corresponding to a cash or bank deposit receipt / expenditure execution date, such as a deposit and a deposit, and a scheduled processing date such as a settlement date. . That is, scheduled payments / withdrawals, replacement of accounts, and the like are executed on the scheduled processing date.
[0017]
The cash flow creation means 10 and the schedule data creation means 20 operate according to a computer program read into a personal computer or the like. The transfer slip input 60 is a process performed by a personal computer, an online terminal, or the like. The customer master 50 is a database stored in a storage device (storage means) of the personal computer.
[0018]
Receivables, accounts receivable, notes receivable, accounts payable, accounts payable, accrued expenses, notes payable, etc. change to cash or bank deposits. Since the calculation method for the cash flow is well known, a detailed description is omitted.
[0019]
FIG. 2 is a view showing an example of an initial setting screen for extracting data of bills and credit management in the transfer slip input 60 of FIG.
[0020]
On this setting screen, detailed bill management is set for accounts receivable and accounts payable A01 for each business partner (collection destination, payee). In FIG. 2, description will be made by taking “B store” as a payee as an example.
[0021]
In the column of the automatic collection B01a, "No" or "Yes" is selected for the automatic reservation B01a in the collection slip of the collection schedule. “Same reservation” and “separate reservation” are selected for customer reservation B01b on the same scheduled collection date. The maximum number of reservation detail lines B01c in one reservation slip is selected. “No” or “Yes” is selected for the automatic reservation B01d of the payment fee journal at the time of collection (payment) from the business partner.
[0022]
In the field of automatic payment C01, "No" or "Yes" is selected for the automatic reservation C01a in the reservation slip with the payment schedule. “Same reservation” and “separate reservation” are selected for the payee reservation C01b on the same scheduled payment date. The maximum number of reservation details lines C01c of one reservation slip is selected. "No" or "Yes" is selected for the automatic reservation C01d of the payment fee journal at the time of payment.
[0023]
When setting each of the above-mentioned selection items, a processing example regarding the corresponding selection is displayed on the setting screen. FIG. 2 shows a state in which “Yes” is selected for the automatic reservation C01a in the reservation slip with the payment schedule. "Payment journal is automatically reserved on the scheduled payment date set for each payee in payee registration." Is displayed.
[0024]
FIG. 3 is a diagram showing another example of the initial setting screen for extracting the data of the bill and credit management in the transfer slip input 60 of FIG.
[0025]
On this setting screen, detailed bill management is set for the accounts receivable and accounts payable A01 for each business partner (collection destination, payment destination) for each business partner (collection destination, payment destination), following FIG.
[0026]
In the deposit item D01, the checking account D01a and the ordinary deposit D01b are set in detail.
[0027]
In the credit item E01, details of accounts receivable E01a, accounts receivable E01b, accounts payable E01c, accrued expenses E01d, and accounts payable E01e are set.
[0028]
FIG. 4 is a diagram showing an example of details registered in the supplier master 50 of FIG.
[0029]
In FIG. 4, for each customer (code F01, customer name F02), a billing closing date F03, a scheduled collection date F04, and a bank name F05 such as a bank drawing bank are registered.
[0030]
FIG. 5 is a diagram showing an example of data extracted in the transfer slip input 60 of FIG.
[0031]
In the transfer slip input 60, a debit amount G01, a debit item G02, a credit item G03, and a credit amount G04 are input. At this time, the corresponding borrowed consumption tax G05 is automatically calculated.
[0032]
FIG. 6 is a diagram showing an example of the schedule data 40 of FIG. 1 corresponding to the data of FIG.
[0033]
The schedule data creating means 20 creates schedule data 40 concerning bills such as collection / payment and bill settlement, based on the bill-related data included in the transfer slip input 60 and the settlement conditions and transaction / settlement data processing procedures of the customer master 50. Is done.
[0034]
FIG. 6 shows a reservation number H01, a reservation name H02, a reservation type H03 indicating whether the processing is to be repeated or a one-time processing, and a reservation date H04, which are details of the receivable collection schedule. This indicates that the receivable of the scheduled data 40 will be collected on August 31, 2002.
[0035]
FIG. 7 is a diagram showing details of the schedule data 40 of FIG.
[0036]
The reservation date J01 and the reservation No. J02 correspond to the reservation date H04 and the reservation number H01 in FIG. Further, the debit amount J03, the debit item J04, the credit item J06, and the credit amount J07 correspond to the debit amount G01, the debit item G02, the credit item G03, and the credit amount G04 in FIG. FIG. 7 shows that the other party, which is the credit account J06, receives the receivable to be the Yamada Shokai with the ordinary account, which is the debit account J04.
[0037]
FIG. 8 is a diagram showing an example of the cash flow schedule table 70 of FIG.
[0038]
The cash flow schedule 70 will be described with reference to FIGS.
[0039]
As shown in FIG. 8, the cash flow is grasped as the movement of the cash balance every month K01.
[0040]
The cash flow K04 due to investing activities and the cash flow K05 due to financing activities are created based on investment data associated with trading of securities and the like included in the journal data 30 of FIG. 1, but a large amount of input data is processed. It is easy to calculate.
[0041]
On the other hand, the cash flow relating to the income and expenditure of business activities, including the operating income K02a and the purchase expenditure K02b of raw materials or commodities, is the collection of accounts receivable, payment of accounts payable, bills receivable and Is created from the reservation data 40 created on the basis of the settlement-related data and the settlement conditions of the customer master 50. It is shown by cash flow K03 from operating activities including the balance of other operating activities.
[0042]
Next, a cash flow schedule creation method according to the present embodiment will be described. In the present embodiment, a method for calculating an increase or decrease in funds is described. However, necessary data uses journal data for preparing financial statements such as a balance sheet and an income statement. Therefore, the terms of debit and credit used in bookkeeping are used for explanation.
[0043]
FIG. 9 is a diagram showing an example of the flow in the operation of the cash flow schedule table creation method according to the present embodiment.
[0044]
First, the processing of the collection / payment schedule data will be described. First, collection / payment schedule data is generated (step SA01). This step corresponds to a process in which the schedule data creating means 20 in FIG. 1 creates the schedule data 40 as detailed lines for accounts receivable, accounts receivable, accounts payable, accounts payable and accrued expenses.
[0045]
Hereinafter, the process is repeated for the number of detailed lines (the number of data to be collected / paid) (step SA02).
[0046]
It is determined whether the debit is a customer account (step SA03). In other words, this means determining whether the data corresponds to the accounting of the receivable corresponding to the item (account item) for the customer.
[0047]
If the debit is a customer account (Yes in the figure), the scheduled collection date of the customer is acquired (step SA04). In this step, the schedule data creation means 20 adds a scheduled collection date (scheduled date) to the schedule data 40 based on the settlement conditions of the supplier master 50.
[0048]
Acquisition of a collection subject of the customer is performed (step SA05). Acquisition of an account (account item) at the time of collection corresponding to the corresponding customer account.
[0049]
A journal to be collected is created (step SA06). If the collection item acquired in step SA05 is an account item related to funds, such as cash or bank deposit, schedule data 20 indicating that payment is to be made on the scheduled processing date is created. Also, if the registration in the supplier master 50 is a bill settlement, this means that a bill to be received will be generated on the scheduled processing date.
[0050]
It is determined whether or not the credit is a payee item (step SA07). Similarly, this means determining whether the data corresponds to the recording of a debt corresponding to an item (account item) for a supplier.
[0051]
If the credit is the payee subject (Yes in the figure), the scheduled payment date of the payee is acquired (step SA08). This step is a process in which the schedule data creating means 20 adds a scheduled payment date (scheduled processing date) to the schedule data 40 based on the settlement conditions of the supplier master 50.
[0052]
The payment item of the payee is acquired (step SA09). Acquisition of an account (account item) at the time of payment corresponding to the corresponding payee account.
[0053]
The payment journal is created (step SA10). If the payment item acquired in step SA10 is an account relating to funds, such as cash or bank deposit, schedule data 20 indicating that payment is to be made on the scheduled processing date is created. Also, if the registration in the supplier master 50 is payment settlement, it means that a bill payable will be generated on the scheduled processing date.
[0054]
After repetition for the number of detailed lines, the loop ends (step SA11), and the process ends.
[0055]
In step SA03, if the debit is not a customer subject (No in the figure), it is determined whether the debit is a payee subject (step SA12). Judge whether the data corresponds to the processing of debts (debit corresponding to accounting) corresponding to the account (account item) for the supplier
If the debit is a payee item (Yes in the figure), the payable journal of the payee is acquired (step SA13). In the schedule data 20, the corresponding booked payment schedule journal is acquired.
[0056]
A scheduled subtraction date is selected (step SA14). Select the scheduled subtraction date (scheduled processing date) of the acquired scheduled payment journal.
[0057]
The scheduled amount is subtracted from the scheduled payment on the designated date (scheduled processing date) (step SA15). In a normal case, since the journal is a journal after the withdrawal process is performed, the corresponding scheduled withdrawal amount in the scheduled data 20 is deducted. The withdrawn withdrawal amount translates into actual data that affects the financial statements (decreasing cash and deposit balances). Next, the process proceeds to step SA07.
[0058]
In step SA12, if the debit is not the payee subject (No in the figure), the process proceeds to step SA07.
[0059]
In step SA07, if the credit is not a payee subject (No in the figure), it is determined whether the credit is a customer subject (step SA16). Judgment is made as to whether the data corresponds to the processing (debit corresponding to accounting) of the receivable corresponding to the item (account item) for the customer.
[0060]
If the credit is a customer account (Yes in the figure), a journal to be collected by the customer is acquired (step SA17). In the schedule data 20, the corresponding accounted payment schedule journal is acquired.
[0061]
A scheduled subtraction date is selected (step SA18). Select the scheduled subtraction date (scheduled processing date) of the acquired scheduled payment journal.
[0062]
The scheduled amount is subtracted from the collection schedule on the designated day (step SA19). In the normal case, since the journal entry has been processed after the payment processing, the corresponding scheduled payment amount in the scheduled data 20 is deducted. This means that the withdrawal amount will be changed to actual data that will affect the financial statements (increase in cash and deposit balance). Next, the process proceeds to step SA11.
[0063]
In step SA16, if the credit is not a customer subject (No in the figure), the process proceeds to step SA11.
[0064]
FIG. 10 is a diagram showing another example of the flow in the operation of the cash flow schedule creating method according to the present embodiment.
[0065]
Next, data processing relating to bill settlement will be described. This processing is performed in step SA06 in FIG. 9 when the registration in the customer master 50 is a bill settlement, when a bill to be received is generated on the scheduled processing date, and in step SA10 in FIG. In the case of payment settlement, this is processing related to the case where a bill payable occurs on the scheduled processing date.
[0066]
First, in step SA06 or SA10 in FIG. 9, bill settlement data is generated (step SB01).
[0067]
This step corresponds to the process in which the schedule data creating means 20 in FIG. 1 creates the schedule data 40 as a statement line for the bill processing (bills to be received, bills to pay, discount bills, endorsement bills).
[0068]
The repetition is performed for the number of detailed lines (number of bill settlement data) (step SB02).
[0069]
It is determined whether the debit is a bill receivable item (step SB03).
[0070]
If the debit is a bill to be received (Yes in the figure), the settlement date of the bill information is obtained (step SB04). The settlement date is the scheduled processing date in the bill information.
[0071]
Acquisition of bills to be settled is performed (step SB05). Acquires the item (account item) to be settled for the debit bill.
[0072]
A journal to be settled is settled corresponding to step SB05 (step SB06). Usually, a payment schedule will occur on the scheduled processing date.
[0073]
Judge whether the credit is a bill of exchange item (step SB07)
If the credit is for a bill to be paid (Yes in the figure), the settlement date of the bill information is obtained (step SB08). The settlement date is the scheduled processing date in the bill information.
[0074]
Acquisition of bills to be settled is performed (step SB09). Acquires the item (account item) to be settled for the bill payable on the credit.
[0075]
A journal to be settled is settled (step SB10). Usually, a withdrawal schedule will occur on the scheduled processing date.
[0076]
After repeating the above for the number of detailed lines, the loop ends (step SB11), and the process ends.
[0077]
In step SB03, if the debit is not a bill of exchange item (No in the figure), the process proceeds to step SB07.
[0078]
In step SB07, when the credit is not a bill of exchange item (No in the figure), it is determined whether the credit is a discount / endorser bill item (step SB12).
[0079]
If the credit is for the discount / endorsement bill (Yes in the figure), the settlement schedule of the relevant bill is acquired (step SB13).
[0080]
The settlement subject of the settlement scheduled journal is updated (step SB14). In the discount processing, the expected payment amount is increased on the scheduled processing date, and the endorsement processing is performed to avoid the scheduled withdrawal on the scheduled processing date (decrease the scheduled withdrawal amount). Next, the process proceeds to step SB11.
[0081]
In step SB12, if the credit is not a discount / endorsement bill (No in the figure), the process proceeds to step SB11.
[0082]
The journal data 30 and the schedule data 40 received via a network such as the Internet can be processed by the cash flow creation means 10 to create the cash flow schedule 70. Further, in the group companies, a company ID set in advance for each company is added to the journal data 30 and the schedule data 40, so that the cash flow schedule 70 for each company and the cash flow schedule based on the entire group company are set. 70 can also be created at the same time.
[0083]
Since the cash flow schedule creation method and system according to the embodiment are configured as described above, the following effects can be obtained.
[0084]
By using daily journal data and automatically registering planned data corresponding to the increase or decrease of funds generated in the future related to the journal (particularly created from transaction and settlement data related to daily business transactions) It is possible to create a forecast cash flow statement using scheduled data without entering special data. In addition to transaction / settlement data related to business transactions, schedule data such as processing dates and settlement dates are additionally registered in planned data that corresponds to an increase or decrease in funds not caused by prior transactions, as well as conventional journal data. It can be easily reflected in the forecast cash flow statement. By outputting the forecast cash flow statement in a public format based on accounting standards, objective and high-precision analysis can be performed using widely recognized analysis results judgment methods such as comparisons between competitors. In particular, not only the comparison with the same period of the previous year, but also the comparison with the forecast cash flow statement in which the forecast value is input can easily perform the simulation of the fund flow.
[0085]
Furthermore, the group company receives journal data or schedule data to which an identification symbol such as a company ID is added via a network such as the Internet, and processes the data by the cash flow creation means for each identification symbol. Cash flow schedule can be created. In addition, the total amount of funds in a group can be managed collectively. In this system, data is transmitted from the transfer slip input unit 60 to the scheduled data creating unit 20 and the cash flow creating unit 10 via a network (not shown) such as the Internet.
[0086]
In the present embodiment, the processing corresponding to the accounting of the journalizing processing has been described. However, the minus processing such as the return processing in the business such as the transaction and the return of the accounting can be similarly performed.
[0087]
Further, in the present embodiment, the present invention is not limited thereto, and can be applied to a cash flow schedule creation method and a system suitable for applying the present invention.
[0088]
Further, the number, position, shape, and the like of the constituent members are not limited to the above-described embodiment, and can be set to numbers, positions, shapes, and the like suitable for carrying out the present invention.
[0089]
In the drawings, the same components are denoted by the same reference numerals.
[0090]
【The invention's effect】
Since the present invention is configured as described above, the following effects can be obtained.
[0091]
When entering daily journal data, automatically register planned data (especially created from transaction / settlement data related to daily business transactions) corresponding to future increases or decreases in funds related to the journal. This makes it possible to create a forecast cash flow statement using the schedule data without performing any special input operation.
[0092]
In addition to transaction / settlement data related to business transactions, scheduled data that corresponds to an increase or decrease in funds not attributable to prior transactions is also added to the existing journal data by additionally registering processing dates such as processing dates and settlement dates. It can be easily reflected in the forecast cash flow statement.
[0093]
By outputting the forecast cash flow statement in a public format based on accounting standards, objective and high-precision analysis can be performed using widely recognized analysis results judgment methods such as comparisons between competitors. In particular, not only the comparison with the same period of the previous year, but also the comparison with the forecast cash flow statement in which the forecast value is input can easily perform the simulation of the fund flow.
[Brief description of the drawings]
FIG. 1 is a diagram showing a schematic configuration of a cash flow schedule table creation system according to an embodiment of the present invention.
FIG. 2 is a diagram showing an example of an initial setting screen for extracting bill and credit management data in the transfer slip input of FIG. 1;
3 is a diagram showing another example of an initial setting screen for extracting bill and credit management data in the transfer slip input of FIG. 1. FIG.
FIG. 4 is a diagram showing an example of details registered in a supplier master of FIG. 1;
5 is a diagram showing an example of data extracted in the transfer slip input of FIG.
6 is a diagram showing an example of the schedule data of FIG. 1 corresponding to the data of FIG. 5;
FIG. 7 is a diagram showing details of scheduled data in FIG. 6;
FIG. 8 is a diagram showing an example of a cash flow schedule of FIG. 1;
FIG. 9 is a diagram showing an example of a flow in an operation of the cash flow schedule creating method according to the embodiment of the present invention.
FIG. 10 is a diagram showing another example of the flow in the operation of the cash flow schedule table creation method according to the embodiment of the present invention.
[Explanation of symbols]
F01 code
F02 Customer name
F03 Billing closing date
F04 Scheduled collection date
F05 Bank name
10 Cash flow creation means (totaling process)
20 Schedule data creation means
30 Journal data
40 Schedule data
50 Customer Master (Customer Master, Supplier Master)
60 Transfer slip input means (transfer slip input)
70 Forecast Cash Flow Statement (Cash Flow Schedule)
A01 Accounts receivable and payable management
B01 Collection automatic reservation
B01a Automatically reserve collection schedule in reservation slip
B01b Customer reservation on the same scheduled collection date
B01c 1 Maximum number of reservation lines in one reservation slip
B01d Automatic booking of payment fee journals
C01 Automatic payment reservation
C01a Automatic reservation of payment schedule in reservation slip
C01b Payment destination reservation on the same scheduled payment date
C01c 1 Maximum number of reservation lines in reservation slip
C01d Automatic Booking of Payment Fee Journal
D01 Deposit subject
D01a Checking account
D01b Ordinary deposit
E01 Kake Course
E01a Accounts receivable
E01b Receivable
E01c Accounts payable
E01d Accrued expenses
E01e Accounts payable
G01 Debit amount
G02 Debit subject
G03 Credit subject
G04 Credit amount
G05 Borrowed consumption tax
H01 reservation number
H02 Reserved name
H03 reservation type
H04 reservation date
J01 reservation date
J02 Reservation No
J03 Debit amount
J04 Debit subject
J06 Credit
J07 Credit amount
K01 month
K02a Operating revenue
K02b Purchase expenditure of raw materials or commodities
K03 Cash flow from operating activities
K04 Cash flows from investing activities
K05 Cash flow from financing activities

Claims (11)

A method of creating a cash flow schedule used for cash management in a company,
A first step in which data relating to a business transaction is extracted as transaction / settlement data in accordance with a transfer slip input in which journal data for financial statement preparation is created;
The transaction / settlement data is added with a scheduled processing date, which is a date on which a deposit or withdrawal occurs, based on the settlement condition of the supplier master in which settlement conditions such as a payment date in the transaction are registered in advance. Based on the second step created as scheduled data and the added scheduled processing date, the scheduled data is aggregated as a scheduled payment or a scheduled withdrawal of funds related to the transaction / settlement data for each preset period. And a third step of being output as a cash flow schedule,
On the scheduled processing date, the second step is to calculate the amount of money corresponding to the replacement of the scheduled payment or withdrawal schedule corresponding to the scheduled processing date in the scheduled data with the actual value reflected in the financial statements or the like. A method for creating a cash flow schedule, comprising a fourth step of performing a withdrawal. The first step is
Data on the receivables, receivables, and bills receivable that will be deposited on the scheduled processing date,
2. The method according to claim 1, further comprising the step of extracting payables, accounts payable, accrued expenses, and data of scheduled withdrawals corresponding to bills to be paid, which are scheduled sunrises, as the transaction / settlement data. How to create a cash flow schedule. The fourth step is
A step of deducting an amount corresponding to the scheduled processing date from a payment schedule corresponding to a receivable, a receivable, and a bill receivable to a collection destination among business partners;
2. The method according to claim 1, further comprising the step of deducting an amount corresponding to the scheduled processing date from a withdrawal schedule corresponding to accounts payable, accounts payable, accrued expenses and notes payable to the payee among the business partners. Or the method for preparing a cash flow schedule described in 2. The first step includes a step of extracting discount bill and endorsement bill data corresponding to the bill receivable collected in the business transaction as the transaction / settlement data;
The second step includes a step of adding, to the transaction / settlement data, a scheduled processing date at which the discounted bill is funded, or a scheduled processing date at which processing relating to settlement using the endorsed bill occurs. 4. The method for preparing a cash flow schedule according to claim 1, wherein: The first step is
Journal data related to withdrawals and deposits associated with the acquisition and sale of securities in investment activities extracted by the transfer slip input method for preparing financial statements, and borrowing and repayment of long- and short-term loans in financing activities For the journal data related to deposits / withdrawals, etc., specify the processing dates, such as the processing dates corresponding to the receipt / payment dates of cash and bank deposits such as deposits and withdrawals, and the scheduled processing dates such as settlement dates, and the sender of each. A step of adding an identifiable identification symbol;
Wherein the identification symbol is added to transaction / settlement data that is data relating to a business transaction extracted by the transfer slip input means for preparing financial statements,
The second step includes inputting the transaction / settlement data transmitted via a network such as the Internet,
In the third step, the journal data transmitted through the network is input, and based on the scheduled processing date, the journal data and the scheduled data are used for business transactions, investment activities, As a payment schedule or a withdrawal schedule of funds including financing activities, is tabulated for each of the identification symbols, and is output as a cash flow schedule for each of the identification symbols,
The fourth step includes a step of, on the scheduled processing date, deducting a corresponding amount from a payment schedule or a withdrawal schedule that is the scheduled processing date in the journal data and the scheduled data. The method for creating a cash flow schedule according to any one of claims 1 to 4. A computer program for causing a computer input terminal to execute the cash flow schedule creation method according to any one of claims 1 to 5, wherein each step according to any one of claims 1 to 5 is coded. Characteristic computer program. A cash flow schedule creation system used for cash management in a company,
With a transfer slip input for creating journal data for creating financial statements, transfer slip input means for extracting data relating to business transactions as transaction / settlement data,
With the customer master in which settlement conditions such as payment date in the transaction are registered in advance,
Schedule data creation means for creating the transaction / settlement data as schedule data relating to an increase or decrease in funds by adding a scheduled processing date which is a date on which payment or withdrawal occurs based on the settlement conditions of the supplier master,
Based on the added scheduled processing date, the scheduled data is aggregated as a scheduled payment or withdrawal of funds related to the transaction / settlement data for each preset period, and output from the output unit as a cash flow schedule. Cash flow creation means,
The schedule data creating means, on the scheduled processing date, calculates the amount of money corresponding to the replacement of the scheduled payment or the scheduled withdrawal corresponding to the scheduled processing date in the scheduled data with the actual value reflected in the financial statements or the like. A cash flow schedule creation system characterized by executing a debit. The transaction / settlement data is
Data on the receivables, receivables, and bills receivable that will be deposited on the scheduled processing date,
8. The cash flow schedule creation system according to claim 7, including accounts payable to be a scheduled sunrise, accounts payable, accrued expenses, and data of a withdrawal schedule corresponding to a bill to be paid. The schedule data creating means,
Withdraws the amount corresponding to the scheduled processing date from the payment schedule corresponding to the accounts receivable, receivable and bills receivable to the collection destination among the business partners,
9. The method according to claim 7, wherein an amount corresponding to the scheduled processing date is deducted from a withdrawal schedule corresponding to accounts payable, accounts payable, accrued expenses and notes payable to a payee among the business partners. 10. Cash flow schedule creation system. The transfer slip input means extracts discount bill and endorsement bill data corresponding to the bill receivable collected in the business transaction as the transaction / settlement data,
The schedule data creating means adds, to the transaction / settlement data, a scheduled processing date at which the discounted bill is funded, or a scheduled processing date at which processing relating to settlement using the endorsed bill occurs. The cash flow schedule creation system according to any one of claims 7 to 9. The transfer slip input means includes journal data relating to withdrawal or deposit associated with acquisition or sale of securities in investment activities extracted in preparation of financial statements, and borrowing / repayment of long and short-term loans in financing activities. For the journal data related to deposits / withdrawals, etc., specify the processing dates, such as the processing dates corresponding to the receipt / payment dates of cash and bank deposits such as deposits and withdrawals, and the scheduled processing dates such as settlement dates, and the sender of each. Add an identification code that can be identified, and add the identification code to transaction / settlement data that is data relating to business transactions extracted along with the creation of data for financial statements,
The schedule data creation means inputs the transaction / settlement data transmitted via a network such as the Internet, and on the scheduled processing date, a payment schedule to be the scheduled processing date in the journal data and the scheduled data. Or withdraw the applicable amount from the withdrawal schedule,
The transfer slip input means inputs the journal data transmitted through the network, and based on the scheduled processing date, the journal data and the scheduled data are business transactions, investment activities and 11. The method according to claim 7, wherein a summation process is performed for each of the identification symbols as a payment schedule or a withdrawal schedule of funds including financing activities, and the cash flow schedule table for each of the identification symbols is output to an output unit. The cash flow schedule creation system described in Crab.

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