JP2004192564A - Account item automatic classification method and its program - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an account item automatic classification method and its program automatically deducing an account item of the business accounting out of budget items of the government accounting. <P>SOLUTION: A storage device of a classification server 2 stores a string attaching element part 17 comprising procedure description contents including the budget items of the government accounting slips, and a conversion table 9 comprising a plurality of records 16 having a classification pattern part 18 linking the string attaching element part 17 with account transfer items for double-entry bookkeeping. When the government accounting slip is issued from an operator's terminal, the classification server 2 searches and extracts the record 16 having the string attaching element part 17 agreed with or approximating to the procedure description contents including the budget item from the conversion table 9 and issues the account item classification slip based on data in the classification pattern part 18. If it is right, values of an adoption number part 19 and a hit rate part 20 increase and if it is wrong, the values decrease. The arrangement order of the record 16 rises or falls according to the updating result and those in the upper order are left while those in the lower order are erased. <P>COPYRIGHT: (C)2004,JPO&NCIPI

Description

[0001]
TECHNICAL FIELD OF THE INVENTION
The present invention relates to an account system that automatically makes an entry from a budget item to an account item in an accounting system of an independent administrative agency or the like that requires an accounting report to the country and an institution that requires reporting in accordance with corporate accounting principles such as financial statements. The present invention relates to an automatic journalizing method and a program therefor.
[0002]
[Prior art]
Conventionally, there is an independent administrative agency that receives financial resources from the state on the one hand and performs activities similar to those of general companies on the other hand. Usually, an independent administrative agency operates under the names of, for example, XX Center, XX Research Institute, and △△ Museum. In addition to these independent administrative corporations, there are also public interest corporations and special corporations, depending on the size and content of the business category.
[0003]
By the way, the above-mentioned system of an independent administrative agency is a system established based on the basic principle of administrative reform to provide appropriate administrative services based on the needs of the people. Under such a system, there is an obligation to disclose to the public the expenses incurred by the implementation of business, and that reporting is in principle made in accordance with the Corporate Accounting Principles (double-entry bookkeeping in account items). .
[0004]
Regarding accounting based on these corporate accounting principles, according to the Independent Administrative Accounting Standards “Setting of Accounting Standards for Independent Administrative Institutions”, it is necessary to contribute to accurately grasping the status of business execution by independent administrative corporations. It is stated that economic resources entrusted to administrative agencies should be subject to information disclosure and should be able to supplement not only the operating status but also the financial condition of independent administrative agencies.
[0005]
Therefore, most of the operating costs of independent administrative agencies are based on the government's funding measures (operating grants, facility costs, and commissioned costs). It is necessary to report not only in single-entry bookkeeping with budget items, but also in corporate accounting (double-entry bookkeeping in account items). In addition, audits are conducted by the Accounting Auditor, which has been conducted in the past, and audited by an accounting firm to confirm the details of corporate accounting.
[0006]
FIG. 12 is a diagram illustrating an example of a budget system of budget items in the government accounting of an independent administrative agency. In the same figure, "operating expenses grants" and "contract research expenses" are shown at the top of the tree structure, while "operating expenses" and "project research" are shown below the operating expenses grant. The personnel expenses include a budget of $ 10,000. In the project research, the lower-ranked “General Management Expenses”, “Research A”, and “Research B” are shown. General administration costs include a budget of $ 30,000, Research A costs $ 40,000, and Research B costs $ 20,000. Subjects related to research, such as Research A and Research B, are lower-ranked subjects in which the number of subjects increases sequentially as the number of research subjects increases.
[0007]
The lower rank of the other contract research expenses is "commitment from XX ministries", and the lower ranks are "general administrative expenses", "operation expenses", and "research expenses" as examples. I have. The budget includes $ 50,000 for general administrative expenses, $ 70,000 for business expenses, and 30,000 for research expenses. The budget items in governmental accounting are not limited to the above-mentioned subsidies for operating expenses and research expenses.
[0008]
FIG. 13 is a chart showing a list of the most commonly used subject names of budget subjects. As shown in the figure, the names of budget subjects are defined above the tree structure, in addition to the above-mentioned "operating cost grant", "facility maintenance cost subsidies", "contracted business revenue, etc.", and "own income". In addition, about 21 types of subject names are defined in total, including the names of the lower-ranked subjects. Note that the above-mentioned “contracted business revenue, etc.” is the name of the subject that is “contracted research expenses” in FIG.
[0009]
In the execution of accounting work based on such governmental accounting, four types of slips are mainly issued. That is, (1) a contract resolution (prior documents for contracting), (2) a debt accounting slip (journaling slip), and (3) an immediate payment decision resolution (a slip that is processed only with an invoice, such as transportation expenses, etc.) ) And (4) a purchase request form (purchase request form slip from the site). There are few types of slips from accounting slips of general companies, and the names of the slips are completely different.
[0010]
FIG. 14 is a diagram showing an example of a tree structure of an account item used for double-entry bookkeeping in corporate accounting for the above budget item. It should be noted that the account items indicated by parenthesized ☆ marks after the item names in the figure are account items related to transactions by budget items.
[0011]
The account items in corporate accounting are extremely diverse, and the budget items shown in the figure are the top-level items of the tree structure, "Assets", "Liabilities", "Capital", "Revenue", "Expenses", `` Current assets '' and `` Fixed assets '' and `` Current liabilities '' and `` Fixed liabilities '' located below the assets and liabilities, respectively, are immovable accounts, but the lower-level accounts of the other accounts are There are many other than those shown in FIG.
[0012]
For example, in the “Assets” section, there are usually at least 14 subjects in the lower layer of the current asset, including cash, savings accounts, and accounts receivable. In addition, in the lower part of the fixed assets, there are at least about 72 subject names when subjects corresponding to various industries including buildings, machines, vehicles, and industrial property rights are combined. In the “Liabilities” section, in general, current liabilities include 13 subjects including operating expenses subsidies, accounts payable and down payments, and fixed liabilities include 6 subjects including asset return liabilities (operating expenses subsidies). The degree is at least accounted for.
[0013]
In the “Capital” section, there are generally about 12 subjects including capital and capital surplus, but in the case of independent administrative agencies, about 3 subjects with special names different from those of general companies are added. Is done. In the “revenue”, roughly 28 subject names are used, including sales, receipt fees, operating cost grant revenue, miscellaneous profits, and the like.
[0014]
In addition, although “expenses” are not shown in the figure, there are roughly 36 subjects including labor costs (salaries), welfare costs, depreciation costs, communication costs, consumables costs, transportation costs, and the like. Degree subject names are used.
[0015]
However, these accounts do not necessarily have to be accounted only for the names of subjects for which use is permitted. Depending on the size of the company, if the size is large, use more subdivided subject names, In the case where is small, for example, the account of electricity, water, and gas may be collectively counted as “utility cost of water and water” or “utility cost of utilities”.
[0016]
In any case, the fact that the number of account subjects is larger than the number of budget subjects is unimaginable for those who are familiar only with budget subjects.
FIG. 15 is a diagram showing an example of a general flow of accounting work including budget items and account items generated under such accounting conditions of an independent administrative agency. The flow of the accounting operation shown in the first row of the figure flows from purchase, contract, acceptance, accrual, payment, and settlement. The contents of the slip created at this time are as follows: In the budget subject shown in the second row from the top of the figure, the “purchase” (purchase plan or purchase request) in the above accounting business flow is described as “Operating expenses grant ○ ○ Research expenses ¥ 600 "and" Contract "(actual order to an external contractor) include" Operating expenses subsidy XX Research expenses ¥ 500 "(here, the external contractor is cut off by $ 100)," For “acceptance”, “operating expenses subsidy XX research expenses ¥ 500”. In this way, only the source of the expense, the target of the expense, and the amount thereof are recorded.
[0017]
Then, in the account item shown in the third row from the top of the figure, at the stage of “Accounting unpaid” in the flow of the accounting operation, “(journal): debit operation cost of $ 500, creditor unpaid amount of $ 500” Double entry bookkeeping journal entry is performed. In the subsequent flow of accounting work, "Payment", the journal entry of the budget item "Operating expenses subsidy XX Research expenses ¥ 500", and at the end of the flow "Fixed" again, "(Journal): $ 500 of debit to the debiter , A double-entry bookkeeping journal that records $ 500 in cash on credit.
[0018]
As for automatic journals in the accounting business, it is conventionally said that when a voucher is generated, a common code is used in each department so that the department that finally processes the voucher can easily make an entry into an account. (For example, see Patent Literature 1), assigning a serial number or monitor number to transaction data so that transaction details can be traced back from an account book (for example, see Patent Literature 2), and transactions (For example, refer to Patent Literature 3), and perform automatic journaling on an accounting book based on information on transaction classifications and patterns (for example, refer to Patent Literature 4). Etc. are known.
[0019]
[Patent Document 1]
JP-A-2000-215263 (abstract, FIG. 1)
[Patent Document 2]
Japanese Patent Application Laid-Open No. 9-147037 (abstract, FIG. 1)
[Patent Document 3]
JP 2001-167221 A (abstract, FIG. 1)
[Patent Document 4]
JP-A-2001-344397 (abstract, FIG. 2)
[0020]
[Problems to be solved by the invention]
By the way, in recent years, with the advancement of national research institutes and universities as independent administrative corporations, if those organizations become independent administrative corporations, their accounting methods will also be changed to the conventional budget In addition to this, it is necessary to perform processing based on the same account as that of a general company in parallel. In other words, when accounting accounting is performed, as shown in the flow of the accounting operation in FIG. 15, “Acceptance” → “Accounts Paid” and “Payment” → “Fixed”, “Budget Item + Usage + Receiving” You need to make an account with "Contents". In other words, an accounting system for an incorporated administrative agency that combines items performed in the country with items performed in the private sector is required.
[0021]
However, as shown in FIGS. 12 and 13, the accounting work required of an independent administrative agency includes a unique budget subject of the government accounting (a subject including information indicating the source of the budget). Yes, the accounting accounts on the other side have a particularly large number of accounts compared to the number of accounts on the budget.Therefore, accounts are generally generated from government accounting documents related to transactions. If you try to use a journal accounting method that uses automatic journal accounting, it is not possible.
[0022]
In particular, budget items in government accounting represent the source of expenses.Independent administrative agencies also have a special policy of monetizing operating cost subsidies, such as performance-based, period-based, and cost-based. Therefore, it is not possible to convert from such a budget item to an account item of corporate accounting alone.
[0023]
Also, as described above, when a national organization is transitioned to an independent administrative corporation, accountants who have been familiar only with budget items in government accounting will not be able to understand the accounting method using double entry bookkeeping in corporate accounting. Therefore, it is very difficult to create business accounting journals using accounts.
[0024]
Further, since not only the problem of the journal item but also the form of the slip to be processed is different between the budget item and the account item, for example, as shown in FIG. 15, the execution point of the accounting operation is switched from the budget item to the account item ( In “Acceptance” → “Unpaid accounting” and “Payment → Fixed” shown in FIG. 15 as the flow of accounting business), the work of unpaid accounting and settlement is performed by the government accounting method only for the budget items up to now. Since this is a business that was not included in, the entry work on slips, that is, the omission of journal entries, often occurred, and this was also a factor that caused inconsistencies in accounts in the accounting treatment of independent administrative agencies.
[0025]
In addition, all of the previously proposed automatic journals in the accounting business are based only on the concept of accounting in which journal entries are made using ordinary accounts of general companies, and the source of the budget used for payment is Not considered. In other words, it does not take into account the relationship with the "budget" of governmental agency accounting in the accounting services of independent administrative agencies, in other words, accounting methods that do not include any awareness of accounting services of independent administrative agencies, etc. It can be said that there is.
[0026]
SUMMARY OF THE INVENTION An object of the present invention is to provide an account automatic journalizing method for automatically deriving an account for corporate accounting from a budget for government accounting in an independent administrative agency or the like in view of the above-mentioned conventional circumstances, and a program therefor.
[0027]
[Means for Solving the Problems]
Hereinafter, an account automatic journalizing method according to the present invention and a configuration of a program therefor will be described.
[0028]
First, the account automatic journalizing method according to the first aspect of the present invention stores an item association table including a plurality of records having association data for associating the contents of a government office accounting slip including budget items with accounts of financial accounting. A table storing step for detecting the desired record from an item-related table stored in the table storage means based on predetermined items including at least budget items of the generated slip; A transfer slip generation step of printing and issuing a transfer slip or displaying a screen on a display device based on the association data of the record detected in the step.
[0029]
The detecting step is configured, for example, to detect the record having an item in the association data that matches a predetermined item including the budget item in the association data.
[0030]
Further, the record further includes, for example, match number data and match reliability data, and the detecting step includes associating an item matching a predetermined item including the budget item with the association item. When the record having the data cannot be detected, the record having the item similar to the predetermined item including the budget item in the association data having the largest number of the match number data or the match reliability data in the record having the item in the association data is determined. It is configured to detect.
[0031]
In this account item automatic journalizing method, on the other hand, it has been confirmed by an external input that the contents of the transfer slip generated in the transfer slip generation step are correct journals. At this time, the matching number data of the record used to generate the transfer slip is incremented by “1” and updated by calculation so that the reliability of the matching reliability data is increased. When it is confirmed from the outside that the contents of the transfer slip generated by the process are incorrect journals, the matching number data of the record used for generating the transfer slip is decremented by "1". The method further includes a coincidence rate updating step of updating by computation so that the reliability of the coincidence reliability data decreases.
[0032]
Next, the program of the invention according to claim 5 causes the computer to store, in the storage device, an item association table including a plurality of records having association data for associating the contents of the government accounting slip with the account item of financial accounting. A detection process of detecting the desired record from a subject-related table stored in the storage device based on a predetermined item including at least a budget subject of the generated slip; and And a transfer slip generation process of printing and issuing a transfer slip or displaying the transfer slip on a screen based on the association data of the record.
[0033]
BEST MODE FOR CARRYING OUT THE INVENTION
Hereinafter, embodiments of the present invention will be described with reference to the drawings.
FIG. 1 is a block diagram showing a configuration of an account automatic journalizing system centered on a journal server that performs automatic journal accounting in one embodiment. As shown in FIG. 1, an automatic account item journalizing system 1 includes a journal server (device) 2, a plurality of operator terminals 3 (only one is shown in the figure), the operator terminals 3 and journal entries. It comprises a network 4 to which the server 2 is connected.
[0034]
Although not shown, the journal server 2 includes a CPU (central-processing-unit), and a ROM (read only memory), a RAM (random-access-memory), and a RAM connected to the CPU via a bus. It has a built-in large storage device. The ROM stores a BIOS (Basic-Input / Output-System), and the large storage device receives at least slip information that constitutes a part of a journal server (software) for operating the CPU in the journal server 2. A processing program 5 and a journal processing program 6 are stored. These programs are sequentially called into the RAM by the CPU operating under the BIOS, and the account automatic journal processing described later is performed.
[0035]
In the journal server 2, three external storage devices are connected to the CPU via the bus and an interface (not shown). These external storage devices store a budget item table 7, an account item table 8, and a conversion table 9, which are used in cooperation with the above-described slip information reception processing program 5 and journal processing program 6, respectively. The budget item table 7 is a table including budget items similar to those shown in FIGS. 12 and 13, and the account item table 8 is a table including a number of account items similar to those described with reference to FIG. The conversion table 9 will be described later.
[0036]
Further, the journal server 2 is connected to a recording medium device 11, a display device 12, and a key input device 13 via the bus and an interface (not shown) to the CPU. The recording medium device 11 is a portable recording medium such as an FD (floppy-disk), a CD-ROM / RW (compact-disk-ROM / Read-Write), an MO (Magnet Optical disk), and a flash memory. Record various programs and data. Note that the network 4 also constitutes a program medium in the cooperative processing with the operator terminal as described later.
[0037]
The display device 12 is a display device including a CRT (cothode-ray-tube), an LCD (liquid-crystal-display), a plasma display panel, or the like. The key input device 13 is an input operation device formed of a transparent electrode such as a pressure-sensitive type or an electrostatic type, which is disposed on the keyboard or the display device 12.
[0038]
The network 4 is the Internet, an intranet, a LAN (Local-Aria-Network), or the like.
The operator terminal 3 is, for example, a personal computer, and includes at least a mouse 10, a display device 14, and a key input device 15 in addition to a main device.
[0039]
FIG. 2 is a diagram showing a data configuration of the conversion table 9 in the account automatic journalizing system described above. It should be noted that only the main parts are shown in the figure because all of the data structure cannot be displayed. As shown in the figure, the conversion table 9 is composed of many records 16.
[0040]
Each record 16 includes a linking element section 17 which is a recording area of association data for associating the contents of the government accounting slip including budget items with the account of financial accounting, and a journal pattern corresponding to the linking element section 17. The journal pattern section 18 is a data recording area, the adoption number section 19 is a coincidence number data recording area, and the hit rate section 20 is a coincidence reliability data recording area.
[0041]
The linking element unit 17 is composed of data areas of a financial resource, a segment, a transaction category, a profit category, and a payment category. The data stored in these data areas is extracted from the journal accounting data of the government office.
[0042]
In the data area of the funding source, the subject name data representing the funding source such as the operating cost subsidy, the facility fee, and the contract research fee is extracted from the budget subject and stored.
The data area of the segment stores data indicating the disclosure level of financial statements in the corporation.
[0043]
In the data area of the transaction category, data representing the contents of procedures such as various slips is stored.
In the data area of the profit category, data indicating whether or not monetization journals are input at the same time is stored.
[0044]
In the data area of the payment category, unpaid. Cash, cash deposit, temporary payment. Data indicating the contents of payment of income such as unpaid income is stored.
The debit and credit journal pattern data of financial accounting accounts corresponding to a series of data extracted from the governmental accounting of the financial resources, segments, transaction categories, revenue categories, and payment categories of the linking element part 17 are as follows: These are stored in the journal pattern section 18, respectively.
[0045]
FIG. 3 is a diagram showing a flow of business processing in the account item automatic journalizing system. The operation of the automatic account journal processing performed by the CPU of the journal server 2 will be described with reference to FIG.
[0046]
As shown in the upper part of the figure, the business flow proceeds in the order of purchase 21 → contract 22 → acceptance 23 → payment accounting 24. The above purchase 21, contract 22, and acceptance 23 are processed by government accounting. In the flow of purchase 21 → contract 22 → reception 23, the documents (slip) used by the purchaser, contractor, and receiver include budget items, purchase targets using the budget, and purchase targets. Various necessary items such as the name of the project related to the project, the person who uses the budget, that is, the department and name of the purchaser, the name of the purchaser, and the payment conditions are entered.
[0047]
In the example shown in the figure, at the stage of the purchase 21, in the slip processing using the budget items, the budget items for the operating expenses grant, the project research expenses, the A research, and the budget usage amount of 1,500 yen are used for the accounting for each government office. Below that, the slip information includes the following information: subject: purchase of PC (personal computer), place: SE (system engineer) room, department: XX center, name: Takao Koshi.
[0048]
These data are examples of data written in a purchase request form, which is a purchase procedure request slip from the site.
The first item, “Subsidy for Operational Expenses” in the budget item indicates the financial resources for executing this accounting slip. In addition, among the description contents of the slip information, the description item of “department: xx center” indicated by the satin background in the figure is a linking corresponding to the data area of the segment in the linking element unit 17 of the conversion table 9 in FIG. This is the element data, which determines the segment to be searched later.
[0049]
In FIG. 3, at the stage of the next contract 22, in the voucher processing using the budget items, the budget items for the operating expenses grant, the project research expenses, the A research, and the budget usage amount of 1,000 yen are used for the accounting of each government office. The data is described, and below it, the slip information includes the subject: purchase of PC, trader: Fujitsu, transaction: purchase of equipment, payment form: lump-sum payment.
[0050]
These data are examples of data written in a contract resolution, which is a prior document for making a contract. The reason that the cost (planned purchase amount) of 1,500 yen shown at the stage of the purchase 21 is 1,000 yen at the stage of the contract 22 is that the purchaser's contract person in charge purchases the goods. This indicates that the contracted price or the actual contract price was lower than the department's estimated price at the time of the original purchase request.
[0051]
Of the contents described above as the slip information, the items of “transaction: purchase of equipment” and “payment form: lump-sum payment” indicated by the satin background in the figure are the items in the linking element unit 17 of the conversion table 9 in FIG. This is data serving as a linking element corresponding to the data area of the transaction category, and this determines the transaction category to be searched later.
[0052]
Next, at the stage of acceptance 23, in the slip processing using budget items, data for each government agency accounting, such as operating cost grant, project research cost, A research, and budget use amount of 1,000 yen, are described as budget items. Below that, the slip information includes the number of receipts: one, the property received: asset, profit: expense progress type, payment category: ordinary deposit. These data show examples of data written in a government accounting receipt in a predetermined format.
[0053]
Of these descriptions, the description items of “accepting property content: asset”, “income: progressive type”, and “payment category: ordinary deposit” shown in a matte background in the figure are conversion table 9 (see also FIG. 2). Is the data as the linking element corresponding to the data area of the transaction section, the profit section, and the payment section in the linking section 17 of the transaction section, thereby determining the transaction section, the profit section, and the payment section to be searched later.
[0054]
Then, at the stage of the accrual accounting 24, the conversion table 9 is searched based on the budget items and the linking element data extracted from the various items described in each document (slip) in the above-mentioned government accounting. . That is, the conversion table 9 is searched in order to perform automatic journaling in consideration of the linking element (contents described in the satin background portion) including the information of the budget (in the example of the figure, the budget item “operating cost grant”). In this search, the linking element data including the budget item described in each document in the government accounting is compared with the data of the linking element unit 17 in each record 16 of the conversion table 9 shown in FIG.
[0055]
Then, when a record 16 in the linking element section 17 is detected that matches the linking element data including the budget item extracted from the government office accounting document, the data is stored in the journal pattern section 18 of the record 16. An accounting journal entry slip 25 for financial accounting is generated based on the existing journal element (journal accounting data), and the generated accounting journal entry slip 25 is displayed on the display device 12 of the journal server 2 and the above-mentioned government agency accounting data. The input is displayed on the display screen of the display device 14 of the operator terminal 3. Alternatively, although not particularly shown, it is printed out by a printing device.
[0056]
In the example shown in the figure, in the account journal entry slip 25, the asset, 1,000 yen, and “Research A” are described as remarks in the debit. The account item of the asset is described in the debit because the received property is an asset in the reception 23. The remark A research added to this account item is a project name, which is one of the budget item information, and is information added to link the journal entry of the account item and the budget item.
[0057]
In the credit corresponding to the above-mentioned debit, the amount payable, 1,000 yen, and the note "A study" are described. The reason why the credit account is unpaid is that, in the reception 23, the payment was an ordinary deposit, which is the same as scheduled to be made by bank transfer, and is therefore recorded as unpaid.
[0058]
In parallel with these, the subsidy further describes the management grant obligation, 1,000 yen, and the note "A study". This is because the property of the property to be received is an asset in the reception 23, and the profit category in that case is a progressive cost type, and the debt is monetized simultaneously with the acquisition of the asset. The operating expenses grant obligation is recorded on the debit because the assets are purchased using the operating expenses grant. This is a rule in the accounting business of an incorporated administrative agency. Similarly, as a credit account corresponding to the debit account, an asset return operating cost grant, 1,000 yen, and a remark “Research A” are described. Note that all of these amounts are automatically set.
[0059]
Normally, only the description of the account may be used for the unpaid account 24, but in this example, the budget execution and the account are linked as described above so as to conform to the accounting business for an independent administrative agency. In addition, a project name, which is one of the budget subject names, such as “Research A”, is added as a remark.
[0060]
In this way, the data once journalized as the account journal slip 25 is sequentially accumulated as the record 16 of the conversion table 9. Therefore, it is possible to cope with a change in the business mode. In other words, it is possible to incorporate journals and accounting rules unique to the incorporated administrative agency, and to smoothly transition from budget items to account items in budget execution.
[0061]
As described above, the account entry slip 25 displayed on the screen of the display device 12 of the journalizing server 2 and the display device 14 of the operator terminal 3 or printed out by a printing device is checked for correctness by a person who inputs data. If the journal is correct, for example, “OK” is keyed in from the key input device 13 or 15.
[0062]
When “OK” is input, the CPU of the journalizing server 2 rewrites the matching number data stored in the adoption number part 19 of the record 16 of the conversion table 9 by incrementing by “1”. Further, a calculation is performed from the number of matches and the number of detections so that the reliability of the match reliability data increases, and the calculated match reliability data is overwritten on the hit rate unit 20 to update the data of the hit rate unit 20. I do.
[0063]
Further, as described above, in the search of the conversion table 9 in the unpaid account 24, when there is a plurality of records 16 having data that matches a series of search data including the linking element data including the budget item, When there are a plurality of journal elements, the record 16 having the largest number of data in the employed number section 19 and the largest data in the hit ratio section 20 is given the first priority, and the record 16 is extracted. An account journal slip 25 is generated based on the extracted journal element of the record 16.
[0064]
Also, as described above, in the search of the conversion table 9 with the unpaid account 24, if there is no record 16 having data that matches a series of search data including the linking element data including the budget item, , A record 16 having similar transaction division data and having a large number of data in the employed number section 19 and a large data in the hit ratio section 20 is given the first priority, and the record 16 is extracted. An account journal slip 25 is generated based on the extracted journal element of the record 16.
[0065]
Then, the account entry slip 25 displayed or printed out is checked for correctness by the person in charge of data entry, and for example, "NO" is input as a key word from the key input device 13 or 15 as an incorrect entry, and Is input, the CPU of the journalizing server 2 decrements and rewrites the coincidence number data stored in the adoption number section 19 of the record 16 in the conversion table 9 by “1”. Further, a calculation is performed from the number of matches and the number of detections so that the reliability of the match reliability data decreases, and the calculated match reliability data is overwritten on the hit rate unit 20 to update the data of the hit rate unit 20. I do.
[0066]
In parallel with this, a record 16 based on the keyed-in journal entry pattern and an account journal slip 25 based on the record 16 are generated. As a result, it is possible to cope with a change in the business mode.
[0067]
The data of the adoption number part 19 and the hit rate part 20 of the record 16 are monitored at a predetermined cycle, and all the data is adopted (extracted) from the large record 16 to the small record 16 when searching. Are determined and rearranged. Further, the record 16 in which the data of the adoption number part 19 and the data of the hit ratio part 20 are both extremely small is regarded as unnecessary data and deleted after a predetermined period has elapsed. As a result, in the accounting system of this example, almost one record 16 in the conversion table 9 becomes a record having 100% matching reliability data after one fiscal year has passed since the start of operation.
[0068]
In the above description, the automatic journal was described along the flow of the business. However, the automatic journal will be further described based on an example of actual entry in a slip at the business site.
FIG. 4 is a diagram for further explaining an automatic journalizing method for deriving journals of account items from budget items. The figure shows an example in which one person in charge of an incorporated administrative agency buys one personal computer. In this example, as the setting conditions, the budget item is “operating cost grant”, the payment form is “collective payment”, and the type is “asset”.
[0069]
First, as shown on the left side of the figure, on the purchase request application input display screen 26, the subject "terminal purchase" is entered in the subject input box 27 on the right of the subject display, and the date input on the right of the date display is entered. A purchase application date is input in a frame 28 (not input in the example of FIG. 3). In the budget subject input box 29 on the right of the display of the budget subject below, the budget subject “Operating Grant XX Research” is entered, and the purchase amount is “$ 300, 000 "has been entered.
[0070]
In the project input box 31 on the right of the display of the project below, the project name is input as "XXXXX project", and below it, the name input box on the right of the display of the name is displayed over three lines. 32, the name is entered as “□□ △△”, and the delivery place is entered in the delivery place input box 33 on the right of the delivery place display as “XX building XX floor XX room”. In the desired supplier name input box 34 on the right side of the display, the name of the desired supplier is input as "Fujitsu".
[0071]
The entry lines for the budget subjects, projects, and desired suppliers marked with a ☆ above indicate that the entry data is an item that can be used as a basis for making financial journal entries. The slip is not always marked with a ☆.
[0072]
Based on this purchase request application input, a contract slip input screen 35 shown in the center of the figure is displayed on the display screen. The display contents of the contract slip input screen 35 are the same as the display contents of the purchase request application input display screen 26 from top to bottom, including the subject, date, budget item, project, name, delivery location, and desired supplier. . However, in the case of the contract slip input screen 35, other input items are added below.
[0073]
That is, following the above, there is a contract type input frame 36 to the right of the display of the contract type below, into which "fixed contract" and the contract type are input. Below this, there is a payment form input box 37 to the right of the display of the payment form, in which "batch payment" and the payment form are entered. Further below, there is an expected payment date input box 38 to the right of the display of the expected payment date, into which "April 10, 2002" and the expected payment date are input. In the last line, there is a scheduled receiving date input frame 39 to the right of the display of the scheduled receiving date, in which "March 31, 2002" and the date of the scheduled receiving date are input.
[0074]
In this case as well, each entry line of the budget item, project, and payment form marked with ☆ indicates that the entry data is an item to be used as a judgment material when making financial journals.
[0075]
When this contract slip is issued, one personal computer is delivered from the above-mentioned contractor to Mr. □□ △△ in the room XX on the XX floor. In response to this delivery, data is input on the reception input screen 40 shown on the right side of FIG. As shown on the right side of the figure, the reception input screen 40 displays the reception date “March 30, 2002” in the reception date input frame 41 on the right of the display of the reception date, and displays the type below it. “Asset” and the type are input in the right type input frame 42a, and “ordinary deposit” and the payment type are input in the right payment type input frame 42b below the display of the payment type below. Also, in the received article input field 43 consisting of a plurality of lines below the display of the received article list, 01, a personal computer, and $ 300,000 are entered in the first row.
[0076]
FIGS. 5 (a) and 5 (b) are diagrams for explaining the process of automatically generating a journal pattern based on the contents of the slip shown in FIG. First, the journal supplementary information 44 shown in FIG. 4A is created from the items marked with a star in FIG. In the example shown in FIG. 9A, the journal supplementary information 44 consisting of three pieces of information of (1) type of budget item → operating cost grant, (2) asset OR goods → asset, (3) payment method → postpayment. Are created based on the items marked with a star in FIG.
[0077]
Then, when the matching journal information is found in the record 16 of the conversion table 9 by comparing the journal supplementary information 44 with the journal information of the conversion table 9, the journal information paired with the journal information is found. The pattern is displayed as shown in FIG. This completes the automatic journalizing.
[0078]
In the example of the journal pattern 45 shown in FIG. 13B, the debit shows the asset, $ 300,000, the operating cost subsidy, and $ 300,000. , $ 300,000, asset return operating cost grant, and $ 300,000 are displayed. The record 16 of the journal pattern of the above-mentioned debit assets and the corresponding accounts payable of the credit is not visible on the conversion table 9 in FIG.
[0079]
In this way, journal entries can be created based on items determined based on the background of the procedure in addition to the budget items. Then, in each procedure, data necessary for journal entry (data of items indicated by a star) is held in a memory, and is added to the actual journalized data and saved.
[0080]
Hereinafter, various examples of the journal pattern generated by the above-described automatic journal will be described by taking up various examples.
6 (a) to 6 (f) are diagrams showing examples of the journal pattern related to the operating cost grant. In the first place, the operating cost grant is a financial measure issued by the government to cover the expenses required for the business operation of the incorporated administrative agency, and it is a `` handover grant '', so the breakdown of the use is not specified Of nature.
[0081]
Figure (a) shows the processing at the time of receiving the operating cost grant. When the operating cost grant is received, the amount equivalent to the grant is recorded as "operating cost grant obligation" in current liabilities. Accordingly, in the journal of lending and borrowing, a cash deposit, for example, 1000 yen, is recorded on the debit, and an operating cost subsidy, 1000 yen is recorded on the credit.
[0082]
Figures (b), (c), and (d) show the settlement process of the operating cost grant. This is to transfer operating expenses grant obligations as the business progresses. The transfer depends on the type of asset acquired. For example, as journals when monetizing according to the progress of the business, an operating cost subsidy obligation of 1000 yen is recorded on the debit, and an operating cost subsidy income of 1000 yen is recorded on the lender.
[0083]
If the acquired fixed asset is a non-depreciable asset (within the range assumed in the medium-term plan), as shown in Figure (c), the debit is the operating cost grant obligation, 1000 yen, the credit is the capital surplus, 1000 yen is counted.
[0084]
On the other hand, if the acquired fixed assets are non-depreciable assets, but are not within the scope of the medium-term plan, or if they are depreciable assets, as shown in Figure (d), the operating costs will be debited as shown in Figure (d). Grant obligation, 1000 yen, asset return operating expenses grant, 1000 yen on credit.
[0085]
Here, the “method of calculating the amount to be monetized” is as follows: (1) In the case of the cost progressing type, the cost (paid amount) that is incurred as an expense at the stage of performing the monetization process is calculated as the business progress (= Monetization). (2) In the case of the period progress type, the budget is divided equally according to the progress of the business period, and the portion of the business period at which the monetization processing is to be performed is determined, and this is determined as the progress of the business. (= Monetization). (3) In the case of the result progress type, the stage of the progress of the business when the monetization process is attempted is determined and monetized.
[0086]
Next, processing at the time of settlement (when depreciation is performed) will be described. This is a journal entry in the case of depreciation of fixed assets purchased with operating cost grants. In this case, as shown in FIG. 11 (e), depreciation expenses, for example, 100 yen, are recorded on the debit, and accumulated depreciation, 100 yen, are recorded on the credit. At the same time, other journalizing as a feature of accounting for an incorporated administrative agency is performed in parallel. In other words, monetization of the asset return operating cost grant for depreciable assets is performed. Then, as shown in FIG. 11 (f), the debit receives an asset return operating cost grant of 100 yen, and the lender reserves an asset return operating cost grant of 100 yen.
[0087]
FIGS. 7A, 7B and 7C are diagrams for explaining the flow of the operating cost subsidy account as an example, taking the case of the progressive cost type as an example. FIG. 7A shows the processing when 1000 yen is received as a subsidy for operating expenses. Cash deposit, 1000 yen is debited, and operating expenses subsidy, 1000 yen is credited.
[0088]
FIG. 13B shows the processing when consumables such as envelopes and stamps are acquired for 1,000 yen. In this case, since the cost is of a progressive type, the amount of payment is monetized. The communication cost is recorded on the debit, the balance payable is ¥ 1,000, the operation cost grant obligation is recorded on the debit, and the operation cost grant revenue is recorded on the credit.
Then, in the case where the due date has come and the unpaid money has been paid, as shown in FIG. 3 (c), the unpaid money, 1,000 yen, and the credit, cash deposit, 1000 yen are recorded on the debit.
[0089]
FIGS. 8A to 8E are diagrams illustrating examples of journals of facility costs.
The facility cost is paid by the government to have an incorporated administrative agency purchase fixed assets. Since it is contributed as a property measure from the state to the incorporated administrative agency, there is no revenue corresponding to depreciation.
[0090]
6A to 6D show the flow of the facility cost account. First, when 1000 yen is received as the facility cost, a cash deposit and 1000 yen are recorded on the debit, and the deposit facility cost and 1000 yen are recorded on the lender, as shown in FIG.
[0091]
Next, assuming that a building (fixed asset) of 1,000 yen is acquired with this facility cost, as shown in FIG. 2 (b), the building, 1,000 yen, the custody facility cost, and 1000 yen are debited, and the credit , A cash deposit of 1,000 yen and a capital surplus of 1,000 yen.
[0092]
Then, when the building is depreciated at the time of settlement of accounts, as shown in Figure (c), the accumulated depreciation outside the profit and loss, 200 yen, is recorded on the debit, and the accumulated depreciation, 200 yen, on the creditor, as shown in Figure (c). Accounted for.
[0093]
Further, when the fixed assets are sold, for example, if the above-mentioned building (fixed assets) is sold for 1200 yen, as shown in FIG. The yen is recorded, and the building is credited with 1000 yen, accumulated depreciation and amortization other than profit and loss, 200 yen, capital surplus, and 200 yen.
[0094]
The above is an example where the building (fixed asset) is sold at a higher price than when it is purchased. If the building (fixed asset) is sold at a lower price, for example, 600 yen than when the building (fixed asset) is purchased, in that case, As shown in the same figure (c), cash deposit, 600 yen, accumulated depreciation, 200, capital surplus, 400 yen are recorded on the debit, and building, 1000 yen, depreciation other than profit and loss are recorded on the credit. The accumulated depreciation amount of 200 yen is recorded.
[0095]
In the case of “specified depreciable assets”, when the fixed assets are sold, the difference between the sale price and the book value of the fixed assets is adjusted by capital surplus, and no gain or loss on sales of fixed assets is recognized. In other words, the accumulated depreciation and accumulated depreciation other than profit and loss are eliminated, and the difference caused by the sale price increases or decreases the capital surplus.
[0096]
FIGS. 9A to 9E are diagrams illustrating main journals of donations. Donations are donations provided by donors for the purpose of financially supporting the operation of the incorporated administrative agency. The main journal of a donation begins when the donation is received. There are two ways to do this, one is when the donor has specified the purpose of use to an incorporated administrative agency. In this case, as shown in FIG. 9A, a cash deposit of 1,000 yen is recorded on the debit side, and a deposit of 1,000 yen is recorded on the lender.
[0097]
The other case is when the donor is not deemed to have specified the purpose of use by the incorporated administrative agency, in which case it is recorded as revenue upon receipt, so monetization is not necessary in subsequent processing. When the usage is not specified in this way, as shown in FIG. 13B, a cash deposit and 1000 yen are recorded on the debit, and a donation revenue and 1000 yen are recorded on the credit.
[0098]
Then, if you acquire fixed assets with the donation, and if you acquire non-depreciable assets within the scope of the medium-term plan, as shown in Figure (c), the donated deposit, 1000 yen Is recorded, and the capital surplus, 1000 yen, is recorded on the credit.
[0099]
In addition, if non-depreciable assets are acquired outside the scope of the medium-term plan, as shown in Figure (d), a donation of ¥ 1,000 is booked on the debit, and an asset return donation of ¥ 1,000 is posted on the creditor. Accounted for.
[0100]
Then, assuming that 100 yen is recorded as depreciation of the fixed asset in the settlement period, as shown in Fig. (E), depreciation is recorded on the debit and accumulated depreciation is recorded on the credit, 100 yen. In addition, the asset return donation for the debit and the asset return donation reversal for the credit are recorded as 100.
[0101]
In the case of acquisition of depreciable assets, depreciation will be implemented over the useful life after that, but the amount equivalent to each period will be balanced by reversing the amount equivalent to depreciation every year and monetizing as a return of donations in return for assets It has become.
[0102]
10 (a) to 10 (d) are diagrams for explaining the journal entry of the commission fee. The commission fee is the self-income earned by an independent administrative agency such as a research institution that commissions research and provides it to the government or general companies. There are two journal entry methods for this commission, one for commissioned research that is completed in a single year and the other for commissioned research over multiple years.
[0103]
In the case of a contract research that is completed in a single year, the process is simple, as only the income and expenses required for the completed contract research are recorded in the income statement. On the other hand, when the contract research is performed over a plurality of years, the processing is first for the business year in the middle of the contract research. Here, an example in which the contract income is received in advance is shown. In this case, as shown in FIG. 10A, a cash deposit of 1,000 yen is recorded on the debit side, and an advance deposit of 1,000 yen is recorded on the credit side.
[0104]
As for the processing of expenses incurred in each fiscal year, as shown in FIG. 3 (b), an incomplete research expenditure of ¥ 1,000 is recorded on the debit, and a cash deposit or accrued cash of ¥ 1,000 is recorded on the credit.
[0105]
As shown in Figures (c) and (d), the processing for the fiscal year in which the contract research is completed is debit, advance deposit / contracted research receivable, and 1,000 yen, as shown in Figures (c) and (d). Credits, commissioned research income, and ¥ 1000 are recorded, and as other borrowings, debits, commissioned research expenses, and ¥ 1000 are recorded, and credits, unfinished research expenditures / cash deposits or accounts payable, and ¥ 1,000 are recorded. .
[0106]
As described above, in the accounting process of the incorporated administrative agency, loan transfer is performed by a unique method. In each case, various journal patterns are created in advance from the data of the budget item and its execution mode to create the conversion table 9. As described above, the conversion table 9 is stored in the storage device based on the contents of other necessary items including the budget items of the document (slip) created by the government accounting, and the number of employed parts 19 and the hit rate By performing the search in parallel with the update of the data of the unit 20, the journal entry of the account item can be automatically realized from the slip created by the government accounting.
[0107]
FIG. 11 shows a case where, in the business of budget items and account journals created as described above, the association of each slip is defined so that data processed in each business can be referenced from any processing screen. FIG.
[0108]
As described above, the business flow is purchase, contract, acceptance, and payment. For example, it is assumed that two slips are issued at the purchase stage, namely, a slip of 50 yen for order A and 60 yen for order B, and a slip of 50 yen for order A and 40 yen for order C.
[0109]
As described above, the contract created by the purchase request is put together or disassembled, and a contract is made. Thereafter, disassembly and putting together are performed. If the progress of such work is linked by a link number indicated by a link line 1 shown in the figure, since the linked information corresponds one-to-one, the data created in each work is linked. be able to. Note that the processing described with reference to FIG. 11 is not the focus of the present invention, and therefore, further detailed description will be omitted.
[0110]
(Supplementary Note 1) In a system having a subject related table consisting of one or a plurality of records having association data for associating the contents of a budget accounting slip including a budget subject with a financial accounting account,
A detection step for the system to search a subject-related table based on predetermined items including at least budget subjects to detect a desired record;
The system, a transfer slip generation step of outputting a transfer slip based on the association data of the desired record detected by the detection step,
An automatic account method for journals, comprising:
[0111]
(Supplementary Note 2) In the detecting step, a record having an item matching the predetermined item including the budget item in the association data is detected as a desired record.
The account item automatic journalizing method according to Supplementary Note 1, characterized in that:
[0112]
(Supplementary Note 3) In the detecting step, when a record having an item matching the predetermined item including the budget item in the association data cannot be detected, an item similar to the predetermined item including the budget item is detected. Is detected as a desired record in the association data.
The account item automatic journalizing method according to Supplementary Note 1, characterized in that:
[0113]
(Supplementary Note 4) The record further includes match number data and match ratio data,
In the detecting step, when the record having the item matching the predetermined item including the budget item in the association data cannot be detected, an item similar to the predetermined item including the budget item is associated with the association data. Detecting the record having the largest matching ratio data among the records having
3. The automatic account item journalizing method according to Supplementary Note 1 or 3, characterized in that:
[0114]
(Supplementary Note 5) When the system confirms from an external input that the contents of the transfer slip generated in the transfer slip generation step are correct journals, the system checks the contents of the record used for generating the transfer slip. 5. The account item automatic journalizing method according to claim 4, further comprising a coincidence rate updating step of updating the coincidence number data and the coincidence rate data so as to increase.
[0115]
(Supplementary Note 6) When the system confirms from an external input that the contents of the transfer slip generated in the transfer slip generation step are erroneous journals, the system checks the contents of the record used to generate the transfer slip. A coincidence rate update step of updating the coincidence number data and the coincidence rate data so as to descend.
The automatic account item journalizing method according to supplementary note 4, characterized in that:
[0116]
(Supplementary Note 7) Processing for Automatically Entry of Accounts in a System Having an Item Related Table Consisting of One or a Plurality of Records Having Association Data Linking the Description of a Budget Accounting Voucher Containing Budget Items with Financial Accounting Accounts Account automatic journalizing program that causes a computer to execute the control of
The system performs a detection process of searching a subject related table based on a predetermined item including at least a budget subject to detect a desired record,
The system, transfer slip generation processing to output a transfer slip based on the association data of the desired record detected by the detection processing,
An automatic account journalizing program, wherein the computer controls the computer to execute processing control so as to perform the processing.
[0117]
(Supplementary Note 8) In the detection processing, the system causes the computer to control processing so that a record having an item that matches a predetermined item including the budget item in the association data is detected as a desired record. The account automatic journalizing program according to claim 7, wherein the program is executed.
[0118]
(Supplementary note 9) In the detection process, when the system cannot detect a record having an item in the association data that matches the predetermined item including the budget item, the predetermined item including the budget item is not detected. 8. The automatic account journalizing program according to claim 7, wherein the computer controls the computer to execute processing control so as to detect a record having the similar item in the association data as a desired record.
[0119]
(Supplementary Note 10) The record further includes match number data and match ratio data, and in the detection processing, the system includes, in the association data, an item that matches a predetermined item including the budget item. When the record cannot be detected, the computer performs processing to detect the record having the largest matching ratio data among the records having items similar to the predetermined item including the budget item in the association data. The program for automatically registering accounts according to claim 7, wherein the program executes control.
[0120]
(Supplementary note 11) On the other hand, when the system confirms from the outside that the contents of the transfer slip generated by the transfer slip generation processing are correct journals, the system uses the transfer slip. The match number data and the match ratio data of the record are updated so as to increase, and on the other hand, it is confirmed by an external input that the contents of the transfer slip generated by the transfer slip generation processing are incorrect journals. Then, the computer is further caused to execute a control process so as to perform a match rate update process for updating the match number data and the match ratio data of the record used for generating the transfer slip so as to decrease. An account automatic journalizing program according to appendix 7, characterized in that:
[0121]
(Supplementary Note 12) An account automatic journalizing device having an item association table including one or more records having association data for associating the contents of a budget accounting slip including budget items with accounts of financial accounting,
Detecting means for searching the subject-related table based on predetermined items including at least budget subjects to detect a desired record;
Transfer slip generating means for outputting a transfer slip based on the association data of the desired record detected by the detection device,
An account automatic journalizing device comprising:
[0122]
(Supplementary note 13) The account entry automatic journal according to Supplementary note 12, wherein the detecting unit detects, as a desired record, a record having an item in the association data that matches a predetermined item including the budget item. apparatus.
[0123]
(Supplementary Note 14) When the detecting unit cannot detect a record having an item in the association data that matches the predetermined item including the budget item, the detecting unit detects an item similar to the predetermined item including the budget item. 13. The automatic account item journalizing device according to claim 12, wherein a record having in the association data is detected as a desired record.
[0124]
(Supplementary Note 15) The record further has match number data and match ratio data, and the detecting means detects the record having an item matching the predetermined item including the budget item in the association data. 13. The account item according to claim 12, wherein a record having the largest matching ratio data among the records having an item similar to a predetermined item including the budget item in the association data when the item is not found is detected. Automatic journalizing device.
[0125]
(Supplementary Note 16) On the other hand, when it is confirmed by an external input that the contents of the transfer slip generated by the transfer slip generation means are correct journals, the match of the record used for generating the transfer slip is determined. When the number data and the matching rate data are updated so as to increase, and on the other hand, when it is confirmed by an external input that the contents of the transfer slip generated by the transfer slip generating means are incorrect journals, 16. The automatic account item journalizing device according to claim 15, further comprising a coincidence rate update unit that updates the number of coincidences and the coincidence ratio data of the records used for generating the transfer slip so as to decrease.
[0126]
(Supplementary Note 17) Processing for Automatically Entry of Accounts in a System Having an Item Related Table Consisting of One or a Plurality of Records Having Association Data Linking Contents of a Budget Accounting Voucher Containing Budget Items to Financial Accounting Accounts A recording medium recording an account automatic journalizing program for causing a computer to execute the control of
The system performs a detection process of searching a subject related table based on a predetermined item including at least a budget subject to detect a desired record,
The system, transfer slip generation processing to output a transfer slip based on the association data of the desired record detected by the detection processing,
A computer-readable recording medium on which an account automatic journalizing program for causing the computer to execute a process control so as to perform the process is recorded.
[0127]
(Supplementary Note 18) In the detection process, the system causes the computer to control a process so as to detect, as a desired record, a record having an item in the association data that matches a predetermined item including the budget item. 18. The computer-readable recording medium according to claim 17, wherein an account automatic journalizing program to be executed is recorded.
[0128]
(Supplementary Note 19) In the detection process, when the system cannot detect a record having an item in the association data that matches the predetermined item including the budget item, the predetermined item including the budget item is not detected. 18. An account automatic journalizing program for causing the computer to execute processing control so as to detect a record having the similar item in the association data as a desired record is recorded. Computer-readable recording medium.
[0129]
(Supplementary Note 20) The record further includes match number data and match ratio data, and in the detection processing, the system includes, in the association data, an item that matches a predetermined item including the budget item. When the record cannot be detected, the computer performs processing to detect the record having the largest matching ratio data among the records having items similar to the predetermined item including the budget item in the association data. 18. The computer-readable recording medium according to claim 17, wherein an account automatic journalizing program for executing the control is recorded.
[0130]
(Supplementary note 21) On the other hand, when the system confirms from the outside that the contents of the transfer slip generated by the transfer slip generation processing are correct journals, the system uses the transfer slip generated. The match number data and the match ratio data of the record are updated so as to increase, and on the other hand, it is confirmed by an external input that the contents of the transfer slip generated by the transfer slip generation processing are incorrect journals. Then, the computer is further caused to execute a control process so as to perform a match rate update process for updating the match number data and the match ratio data of the record used for generating the transfer slip so as to decrease. 20. A computer-readable recording medium according to claim 20, wherein an account automatic journalizing program is recorded.
[0131]
【The invention's effect】
As described in detail above, according to the present invention, in an accounting process in which budget items and account items such as an independent administrative agency are parallelized, other items including budget items of a slip generated in government accounting are included. Is used as key data, a conversion table composed of records of journal pattern of the corresponding account is held in a storage device in advance, and when a slip is generated in government accounting, other items including budget items are used as conversion data as key data. To extract matching or approximate records and generate journal entry slips for the accounts from the extracted records, so that a person who is not accustomed to corporate accounting accounts can easily proceed with accounting operations. .
[0132]
In addition, since a data area of the number of matches at the time of search and the matching rate is provided in the record of the conversion table and the data is sequentially updated, the reliability of the conversion table is improved with the progress of the business, and as time elapses, The efficiency of accounting work is improved.
[Brief description of the drawings]
FIG. 1 is a block diagram showing a configuration of an account automatic journalizing system centered on a journal server that performs automatic journal accounting of an account according to an embodiment.
FIG. 2 is a diagram showing a data configuration of a record constituting a conversion table in the automatic account item journalizing system.
FIG. 3 is a diagram showing a flow of business processing in the automatic account item journalizing system.
FIG. 4 is a diagram further illustrating a method of automatic journalization for deriving journals of account items from budget items.
FIGS. 5 (a) and 5 (b) are diagrams for explaining steps in which a journal pattern is automatically generated based on the contents of the slip shown in FIG. 4;
6 (a) to 6 (f) are diagrams showing examples of journal patterns related to operating cost grants.
FIGS. 7 (a), (b), and (c) are diagrams for explaining the flow of an operating cost subsidy account as an example in a case of a progressive cost type.
FIGS. 8A to 8E are diagrams illustrating examples of journals of facility costs.
FIGS. 9A to 9E are diagrams for explaining main journals of donations.
FIGS. 10 (a) to (d) are diagrams for explaining journals of commission expenses.
FIG. 11 is a diagram for explaining an example in which data processed in each task can be referred to from any processing screen in the task of journal entry and account entry.
FIG. 12 is a diagram showing an example of the flow of budget items in government accounting of an independent administrative agency.
FIG. 13 is a chart showing a list of the most commonly used subject names of budget subjects.
FIG. 14 is a diagram showing an example of a tree structure of an account item used in double-entry accounting in corporate accounting.
FIG. 15 is a diagram illustrating an example of a general flow of accounting work including budget items and account items that occur under accounting conditions of an independent administrative agency.
[Explanation of symbols]
1 Account automatic journalizing system
2 Journal server (equipment)
3 Operator terminal
4 Network
5 slip information reception processing program
6. Journal processing program
7 Budget subject table
8 Account table
9 Conversion table
10 mice
11 Recording medium device
12, 14 display device
13, 15 key input device
16 Account table record
17 Linking element
18 Journal pattern section
19 Copies
20 Hit Rate Department
21 Purchase
22 contracts
23 Receiving
24 Accounts payable
25 Account journal entry slip
26 Purchase request application input display screen
27 Subject input box
28 Date input frame
29 Budget subject input frame
30 amount input frame
31 Project input frame
32 Name input box
33 Delivery place input frame
34 Desired supplier name input box
35 Contract slip input screen
36 Contract Type Input Frame
37 Payment form input frame
38 Expected payment date input frame
39 Expected Receipt Date Input Frame
40 Receiving input screen
41 Receipt date input frame
42 Type input frame
43 Receiving goods input field
44 Journal Supplementary Information
45 Journal pattern

Claims (5)

In a system having an item-related table consisting of one or more records having association data for associating the contents of a budget accounting slip including budget items with financial accounting accounts,
A detection step for the system to search a subject-related table based on predetermined items including at least budget subjects to detect a desired record;
The system, a transfer slip generation step of outputting a transfer slip based on the association data of the desired record detected by the detection step,
An automatic account method for journals, comprising: 2. The account item automatic journalizing method according to claim 1, wherein the detecting step detects, as a desired record, a record having an item matching the predetermined item including the budget item in the association data. The record further includes match number data and match ratio data, and the detecting step may be configured such that the record having an item matching the predetermined item including the budget item in the association data cannot be detected. 3. The automatic account item according to claim 1, wherein a record having the largest matching ratio data among the records having an item similar to a predetermined item including the budget item in the association data is detected. Journal entry method. When the system confirms from the external input that the contents of the transfer slip generated in the transfer slip generation step are correct journals, the match number data of the record used for generating the transfer slip and 4. The account item automatic journalizing method according to claim 3, further comprising a coincidence rate update step of updating the coincidence rate data so as to increase. When the system confirms from the external input that the contents of the transfer slip generated in the transfer slip generation step are incorrect journals, the matching number data of the record used for generating the transfer slip 4. A method according to claim 3, further comprising the step of: updating the match rate data so that the match rate data decreases.

Images