JP2011227787A - Accounting transaction information reading device - Google Patents

Abstract

PROBLEM TO BE SOLVED: To solve problems in accounting processing of the effort required for manual slip input, especially input of sundry expenses to sales and general management costs, for which much time and cost is required and in which input errors cannot be completely prevented.SOLUTION: Automatic accounting input can be performed by use of accounting transaction information, obtained by downloading accounting transaction information prepared by standardizing all paper product voucher contents and shown in Fig.1 by use of various input devices of an electronic information processing apparatus, or by reading out a two-dimensional bar code on the voucher through image read-out processing. The accounting transaction information can be used as the EDI standards between transaction destinations without requiring knowledge concerning double-entry bookkeeping transactions, balance classifications or journalization of accounting inputs.

Description

  The present invention creates accounting processing information as electronic information, or converts it into a two-dimensional bar code on the voucher, and prints the electronic information as an electronic information processing device. The two-dimensional barcode is read by image processing using the input device, and automatic accounting input is performed.

  As a background art, there is known a POS sales registration system characterized in that sales information about one customer is printed in characters and the sales information of the one customer is printed in a two-dimensional barcode. This technology can handle only transactions issued by the POS sales registration system as accounting input data, and input based on vouchers other than receipts must be done manually. There is a problem that there is no information for accounting processing only with product and service sales information.

JP 2000-194948 A

  In the accounting process, it takes a lot of time to enter slips, especially the expenses for manual sales and general administrative expenses, and it takes a lot of time and money, and input errors cannot be completely prevented.

  Currently, as accounting input data, sales can be done by in-house processing, purchases and deposit accounts can be downloaded from business partners, but the information format is not unified, and accounting information corresponding to each is available An input application program to convert is required.

  In order to use download data as accounting input data, it cannot be used by converting to accounting information without understanding double-entry bookkeeping transactions, lending classifications, and journal entries.

  In the future, cross-industry standardization of EDI, in which slip information is exchanged with electronic data between business partners, is planned, but accounting information specifications for transaction contents that become standards that can be incorporated into EDI messages common to the industry have not been formulated.

  There is no method for inputting accounting information directly with various input devices of an electronic information processing apparatus, not only by electronic data by download data but also by hand from a paper product voucher.

  The accounting process slip input is not the key input by the electronic information processing device keyboard 14 in FIG. 3. The accounting transaction information of all the vouchers is connected to the communication device Internet 11, the input / output device IC card reader 18, the memory reader 19, and so on. Automatic input of accounting transactions related to all vouchers by a method of inputting by downloading data from the portable terminal 20 or a method of reading the two-dimensional barcode on the voucher by the scanner 16 and the camera 17 and inputting the data after image processing. Allows processing.

  In order to support both data download input and image processing data input in FIG. 2, all the paper product vouchers 4 are selected from voucher contents 5 and voucher contents in electronic information format, voucher contents are converted, and voucher contents are added to the electronic information As a standard format for all vouchers, the business transaction information 7 in the format shown in FIG. 1 or a paper product voucher in which the transaction transaction information is printed as a two-dimensional barcode 6 is read and subjected to image processing. Used as data for automatic accounting input by electronic information processing equipment.

  Fig. 1 Accounting transaction information is a standard format for all vouchers, and it is used for one voucher for one voucher, multiple items for each voucher item 2, commercials, etc. It is composed of 0 to multiple other parts 3 used when The accounting transaction information essential for accounting input includes the voucher classification of the finding section 1, the slip number, the transaction date, the transaction classification of the detail section 2, the amount, and the increase / decrease classification. Enter other items as necessary.

  The voucher issuer selects electronic paper from the voucher contents and voucher contents of Fig. 4 accounting transaction 21 described in all paper product vouchers required for accounting input, conversion of voucher contents, and added to the voucher contents. The format 22 is issued to the voucher recipient.

  If the voucher issuer does not create the electronic information format 22, the voucher content and accounting transaction information are printed on the voucher as a two-dimensional bar code, and the paper product voucher two-dimensional bar code 23 is issued to the voucher recipient.

  The voucher content consists of the slip type printed on the paper product voucher, supplier name, slip number, transaction date, product name, quantity, unit price, amount of money, etc. The The accounting transaction information includes items such as the slip number of the finding section 1 selected from the voucher contents, the supplier name, the transaction date, the product name of the detail section 2, and the amount of money. The details of the headline 1 section, voucher section, voucher item, section 2 headline detail, transaction section, transaction item, increase / decrease section, other section 3 headline details There are items. There are verification information of the finding unit 1 to be added to the voucher content, business partner URL, mail address, and commercial items of the other unit 3. The voucher content in the electronic information format is provided only when the voucher recipient requests download for the purpose of use for sales management, voucher verification, storage by the electronic book storage method, etc.

  4 and 23 of the electronic information format accounting transaction information in FIG. 4 creates one item for a single transaction on the voucher as shown in the input example of FIG. Single journals and no compound journals are used.

  When the voucher issuer creates the accounting transaction information of 22 and 23 in FIG. 4 from the voucher contents, the voucher item in FIG. 1 heading part 1 refers to the standard account item table based on the voucher category and the equivalent account item Is entered as a default value, validation information is entered as information for validating the data validity of the two-dimensional barcode, and the transaction item in the detail section 2 is equivalent to the standard account item table based on the transaction category. Enter the account item as the default value, and for the increase / decrease category, enter either increase (plus) or decrease (minus) of the voucher transaction amount, and it is necessary for the business URL, email address, and commercial of the other part 3 Enter and set information.

  If the amount of accounting transaction information is reduced and the two-dimensional barcode 23 is created, and the voucher issuer does not enter the voucher item or transaction item, the voucher recipient will receive the standard account table or the original account item. Using the table, input is performed in the voucher item / transaction item standard account item setting 26 process.

  As shown in the explanatory diagram of FIG. 5, when the original voucher classification is a savings account, the savings item of the finding unit 1 is input as a savings account. This voucher will be one of the debit / credit of the double entry entry.

  The transaction item of the detail part 1 in FIG. 1 is the counter account of the voucher item of the finding part 1 of the double entry journal entry. As shown in the explanatory diagram of FIG. 5, the account items of cash, cash, and utility bills are input to the transaction item for the deposit machine, the payment machine, and the electric transaction in the transaction category of the ordinary deposit, respectively.

  As shown in the explanatory diagram of FIG. 5, the increase / decrease classification of the detail part 1 in FIG. 1 is used to determine the debit / credit in the account of the ordinary deposit (debit item attribute) and the counterpart account corresponding thereto.

  Figure 1 The voucher item of the heading part 1 of the accounting transaction information and the transaction item of the detailed part 1 have a standard account item as a default value by referring to the standard account table, but when changing to an independent account item on the voucher receiving side, In the process of account item change 27, the voucher item of the finding part 1 is updated or the transaction item of the detail part 1 is changed by the process of the account item change 27 by the original account item table on the voucher receiving side.

  The two-dimensional bar code of the accounting transaction information is printed on the paper product voucher as one or a plurality of two-dimensional bar codes according to the voucher contents. A voucher on which a two-dimensional bar code containing electronic information format transaction information 22 is printed is input by image processing in which one or a plurality of vouchers are simultaneously read by the scanner 16 and camera 17 of the electronic information processing apparatus in FIG. .

  The electronic information format accounting transaction information 22 is downloaded from the Internet 11 of the electronic information processing apparatus, the portable terminal 20 connected to the electronic information processing apparatus, or an external memory such as an IC card or a portable terminal storing accounting transaction information. Are read and processed by the IC card reader 18 and the memory reader 19.

  Accounting transaction information 28 in the case of the XML format electronic information format consisting of UTF code text is accounted for to the industry common EDI message section of the industry common standard EDI which exchanges slip information with electronic data between business partners. <EDI data identifier> </ EDI data identifier> that identifies transaction information is marked up with an XML tag and incorporated. Data input to the accounting transaction information is described in a text format between the start tag and the end tag.

  At the same time as saving the paper voucher, the voucher image 4, the voucher content 5 and the accounting transaction information 7 which are image data of the paper voucher are stored and saved in an external storage device in the XML format electronic information format consisting of UTF code text. By storing and storing transaction information update and deletion history, transaction verification is ensured, multiple backups are possible, and it is possible to store and read the designated books up to the legal storage period, which is a necessary requirement of the electronic book storage method Performance, searchability, and update history storage requirements.

  Sales data by in-house processing, purchases from suppliers, deposit account data, and all paper product voucher data are standardized and standardized Fig. 1 accounting transaction information can be used as accounting input data. There is no need for an input application to convert to accounting information. Fig. 3 Electronic information and two-dimensional barcodes on vouchers using various input devices such as the Internet, scanners, cameras, IC card readers, memory readers and connected portable terminals Read-out and automatic data input, increasing the variety and convenience of input devices, eliminating input errors, eliminating manual input, and reducing time and costs.

  A voucher printed with a two-dimensional bar code containing accounting transaction information is read by the scanner 16 and the camera 17 and processed, so that a plurality of vouchers can be input simultaneously, and the verification function provided with the two-dimensional bar code makes an error. Enables automatic input without any error.

  Figure 1 Using the voucher category, transaction category, and increase / decrease category of accounting transaction information enables automatic journal entry as shown in the explanatory diagram of the input example in Fig. 5. Accounting input relates to double-entry bookkeeping transactions, lending category, and journal entry. It requires no knowledge and enables easy and accurate accounting input.

  The electronic information format accounting transaction information 24 can be incorporated into an industry common EDI message part of an industry common standard EDI for exchanging slip information with electronic data between business partners, and can be used as a standard EDI between business partners.

  The increase / decrease classification in Fig. 1 eliminates the need to separate accounting transaction information into a payment column and a deposit column like a deposit account, simplifies and standardizes accounting transaction information even in different voucher formats, and also reduces the amount of information. It becomes.

  At the same time that the paper voucher is saved, the voucher image 4 of the paper voucher, the voucher content 5 and the accounting transaction information 7 are stored and saved in an external storage device in the XML format electronic information format consisting of UTF code text. It becomes possible to adapt to.

Configuration diagram of accounting transaction information that divides the voucher content into a finding part, a detail part, and other parts Paper transaction certificate required for accounting input, voucher content converted to electronic information format, and a diagram of accounting transaction information selected, converted and added from the voucher content Configuration diagram of electronic information processing apparatus according to the present invention Processing procedure of accounting transaction information creation by electronic information processing device and accounting automatic input processing by this information Illustration of input example using voucher classification, transaction classification, increase / decrease classification of accounting transaction information Configuration diagram of accounting transaction information in XML format incorporated into the industry common EDI message section for exchanging voucher information with electronic data

  The interpretation of the lexical terms in the present invention is as follows.

  “Voucher” refers to evidence printed on paper products that contains the basis of the fact that a business transaction is booked for bookkeeping for accounting purposes. Invoice receipts, invoice receipts, invoice receipts, receipt receipts, purchase orders, receipts, bills / checks, etc. regarding purchases, invoices, invoices, invoices, receipts, receipts, purchase order receipts, etc. Etc., such as bank passbook, transaction statement, billing statement, etc. for finance, wage ledger for salary, receipt of tax payment, etc. The voucher issuer can provide the voucher contents as electronic information to the business partner as needed, but it is not essential information for the accounting process, but is used for verification of vouchers, sales management and the like. When the paper voucher is stored as an electronic image, it is performed by a device that reads the image provided in the electronic information processing apparatus.

  “EDI” refers to electronic data exchange, which means exchanging slip information with electronic data. When exchanging data between business partners, one communication protocol, two code systems, and three messages are used. Standardize. The Internet uses 1 communication protocol, 2 code systems use standardized code systems such as JAN codes, and 3 messages use industry-specific, industry-specific, individual EDI message configurations.

  The “account item” refers to a subject representing the nominal amount of money used to record the contents of transactions for each transaction that is set independently when accounting is performed for individuals and corporations as accounting units. Examples include assets (cash, deposits, accounts receivable, notes receivable, buildings, loans, etc.), liabilities (accounts payable, notes payable, borrowings, provision for retirement benefits, etc.), capital (capital, surplus, etc.), ordinary income ( Sales, interest income, purchases, salary, consumables, utilities, travel, transportation, dating, insurance, tax, credit losses, etc.). The account item is set by a combination of a code and a nominal, such as 300 capital, and each of the code and the nominal is used alone or in a combination of the code and the nominal. There are two types of accounts: standard accounts that are used across all vouchers and industries, and unique accounts that are used for each accounting unit.

  The “Account Table” is for use in the processing program of the electronic information processing device. There is a standard account table used across all industries and an independent account table used for each accounting unit. The account has a debit / credit item and the corresponding voucher category and transaction category attributes, and is an account list in which the account is in electronic information format with a combination of code and nominal, and the default value for the account Used to change settings and default account items.

  “Heading details category” refers to a category in which the contents of a voucher are classified into a finding part, a detail part, and other parts. For example, the voucher classification, voucher number, supplier name, transaction date, voucher subject, etc. of the contents related to the entire voucher are taken as one heading, and the transaction classification, transaction item, product name, amount, The increase / decrease classification is set to 2 detailed parts, and the supplier URL, e-mail address, commercial, etc. of the contents related to the others are classified into 3 other parts and used.

  “Voucher classification” refers to standardized voucher types such as invoices, invoices, invoices, receipts, receipts, and bankbooks. The account item standardized to the voucher item of the head portion of the heading item category by the voucher category is set as the default value of the voucher. For example, in the case of a bankbook, a normal deposit is set as a voucher item. The default value of the voucher item at the time of processing is changed from the account item table. The voucher classification is set by the combination of the code and the voucher type as in the 500 receipt, and the code and the voucher type are used alone or in combination of the code and the voucher type.

  “Transaction classification” is a classification of bookkeeping transactions, which refers to transactions in which assets, liabilities, and capital increase or decrease, and categorizes business activities that trade these products, not the names of specific products and services. Examples include sales, sales discounts, sales returns, purchases, purchase discounts, purchase returns, ordinary deposits, telephone, water, electricity, insurance, deposit machine (ATM), payment machine (ATM) Such as food, beverages, writing instruments, notebooks, copy paper, travel expenses, toll roads, fuel, insurance premiums, taxes, books, newspapers, etc. Categorizes the business transactions described in the voucher. The transaction classification is set by a combination of a code and contents, such as 101 telephone (price), and each of the code and contents is used alone or by a combination of code and contents.

  “Transaction item” means a standardized item that can be used by both individuals and corporations by classifying the item representing the nominal amount of money used for journal entries and financial statements. As an example, standardized account items are set as default values based on transaction categories such as savings, telephone, water, electricity, insurance, card account withdrawal, remittance, transfer, account transfer, fee, interest income, etc. Transaction items are set by a combination of code and content, such as 510 communication fee, and the code and content are used independently, either by code or content combination. To change the transaction item, for example, set the welfare expense as the default value of the transaction item for the food transaction category of selling expenses and general administrative expenses, and select it from the account table when purchasing it as a gift Then, change the default value as the expense to the transaction item, and use the individual account item for each accounting unit of the individual or corporation. In double-entry journal entries, the transaction item is the counterparty account item of the voucher item.

  “Increase / decrease category” means that bookkeeping does not use a minus (−) amount, so a category that represents whether the amount of transactions in the transaction category has increased (+ amount) or decreased (− amount). To tell.

  “Electronic information format” means, for example, the transaction classification code 810, which is the content of the accounting transaction, the electronic classification format is 1 database or file The format is a format that handles multiple fixed-digit items as a set of bunari data, such as 5 digits for numeric items, 16 digits for character items, and 9 digits for monetary items. > <Contents> Consumables </ Content> <Price> 500 </ Price> </ Voucher> Each item is enclosed in <> and marked as text data, 3 810 in the CSV format, consumable There are three formats, such as product, 500, in which a separator character (',' in this example) is inserted between items and handled as text data.

  "Accounting transaction information" refers to the contents of the voucher divided into the information of the head part, details part, and other parts based on the heading details and printed as an electronic information format or as a two-dimensional barcode on the voucher. To tell. Items required for accounting are the voucher category, slip number, transaction date, transaction category, amount, increase / decrease category.If you need to change the default voucher item, transaction item, select from the account table, The system is used as an account item unique to the transaction. One voucher is composed of one finding part, one or more detailing parts, and 0 to several other parts. For electronic data exchange, accounting transaction information is created and used as industry common EDI message information in accordance with the EDI data identifier setting and the EDI message markup specification.

  “Verification information” is for verifying the data validity of the two-dimensional barcode on the voucher. The number of two-dimensional barcodes on the voucher, the total amount of the voucher details, the processing date and time, the two-dimensional barcode It has information such as error detection codes for cyclic redundancy check of data.

  “JAN code” indicates the company responsible for product supply (brand owners, distributors, manufacturers, importers), and what products the company applies to, and is standardized by the Chamber of Commerce and Industry, etc. Code.

  The “business partner name” is the name of the person or corporation that is the partner of the business transaction, and is set by a combination of a code and a name. Each of the code and the name is used alone, either by the code or the name combination. As the code, a JAN code or a code based on an arbitrary code system is used.

  “Product name” is the name of a product or service that is traded in a commercial transaction, and is set by a combination of a code and a product name. Each of the code and the product name is used alone, either in combination of the code and the product name. As the code, a JAN code or a code based on an arbitrary code system is used.

  A “two-dimensional barcode” is a one-dimensional barcode that has information only in the horizontal direction. It is a display-type barcode that has information in the horizontal and vertical directions and has a marker that identifies the two-dimensional barcode. This means a code that can encode more information and reduce the printing area.

  “Set voucher item” is the processing program of the electronic information processing device, sets the standard account item based on the voucher category as the voucher item in the heading section of the accounting transaction information, for example, in the case of savings book Set the standard account as the counter account of the headquarters voucher item based on the transaction category in the transaction item of the detail section, which is sales for the deposit and invoice receipt, cash for the receipt, for example normal The electricity in the passbook is set by entering utilities such as utility costs, telephone charges, and interest charges.

  “Electronic book keeping method” means “A special law concerning the preservation method of national tax-related book documents created using an electronic computer”. Preservation of designated books up to the legal preservation period, installation of readable devices, Ensuring searchability, updating, storing deletion history, providing necessary equipment, etc. are necessary requirements.

  “Image processing” is a software processing method that acquires images with a scanner, camera, etc., binarizes the image processing algorithm (converts the image to black and white), and extracts edges (extracts only the outlines with emphasis) Is performed, the two-dimensional barcode marker is detected, the two-dimensional barcode is read, and the written information is obtained.

  "UTF code" Unicode is a character code established by the Unicode Consortium. Characters are expressed in 2 or 4 bytes and are used to express characters from around the world. Say code standards.

  The implementation method of the present invention will be described with reference to the processing procedure of accounting transaction information creation by the electronic information processing apparatus and accounting automatic input processing based on this information.

  Since the present invention allows accounting processing to be input with 11 communication devices, 16, 17, 18, 19, and 20 input devices instead of manual operation with the keyboard 14 in FIG. 4. Select from the voucher contents and voucher contents of FIG. 4 accounting transaction 21 described in all paper product vouchers, convert the voucher contents, and issue FIG. 1 accounting transaction information added to the voucher contents as electronic information format 22 The receiving side performs 24 processes of downloading data from the Internet 11 of the communication device of the electronic information processing apparatus of FIG. 3, the IC card reader 18 of the input / output device, the memory reader 19 and the connected portable terminal 20 and reading these electronic information. .

  If the voucher issuer does not create the electronic information format 22, the voucher contents and accounting transaction information are printed on the voucher as a two-dimensional bar code, and the paper product voucher two-dimensional bar code 23 is issued to the voucher receiving side. 3 reads the two-dimensional barcode on the voucher by the scanner 16 and the camera 17 of the electronic information processing apparatus in FIG. 3 and performs image processing to perform 25 processing for reading these two-dimensional barcode information.

  The accounting transaction information of 22 and 23 created and issued by the voucher issuer includes the slip number, supplier name, transaction date, product name, and item amount of the detail unit 2 selected from the voucher content. There is. The details of the headline 1 section, voucher section, voucher item, section 2 headline detail, transaction section, transaction item, increase / decrease section, other section 3 headline details There are items. There are verification information of the finding unit 1 to be added to the voucher content, business partner URL, mail address, and commercial items of the other unit 3.

  When issuing vouchers 22 and 23, voucher content conversion finding part 1 voucher item is entered as a default value by referring to the standard account item table based on voucher category, and specified item 2 transaction The item is entered as a default value by referring to the standard account item table based on the transaction category.

  In the case where a negative amount (−10000 or the like) is used in the accounting transaction information and positive / negative discrimination is performed in the voucher receiving side process, the increase / decrease classification of the detail part 2 is not an essential item and is not used. If the voucher content is not verified by the voucher issuer, the verification information of the finding section 1 is not used.

  22 and 23, if the heading 1 voucher item or the details 2 transaction item is not entered by the voucher issuer due to restrictions on the amount of 2D barcode information, etc. In the transaction item standard item setting process 26, the standard account item table is referenced and the corresponding account item is input as a default value.

  When the voucher receiving side changes the voucher item and the transaction item to the original account item, the original account item table is referred to and the update process is performed by the account item change 27 by the original account item table. When saving the update history of accounting transaction information, the voucher item and transaction item, which are specified values, are left as they are, and the updated account item is stored and saved as an additional item to the accounting transaction information.

  At the same time when the paper voucher is saved, the voucher image 4 of the paper product voucher, the voucher content 5 and the accounting transaction information 7 are stored in the external storage device as the database 12 or the data file 13 in the XML format electronic information format consisting of UTF code text. The saving 28 is performed, and the automatic transaction input process 29 is performed based on the transaction information 7.

1 List of items in the head of accounting transaction information 2 List of items in the detail section of accounting transaction information 3 List of items in the other part of accounting transaction information 4 Voucher printed on paper products and its electronic image 5 Voucher content 6 Converted to electronic information format 6 Converted voucher contents and accounting transaction information to 2D barcode and printed on voucher 7 Converted voucher contents selected, converted, added added accounting transaction information to electronic information format It consists of a head part, name details, and other parts. 8 A function of transmitting and receiving data to and from an external communication device provided in the arithmetic processing unit. 9 Reading information in an electronic information format provided in the arithmetic processing unit. Function 10 Function for storing and saving electronic information provided in the arithmetic processing device in the external storage device 11 Function for performing data communication via the Internet provided in the communication device 12 In the external storage device Database to be stored 13 Data file to be stored and stored in an external storage device 14 Input device by key provided in electronic information processing device 15 Display device provided with display screen provided in electronic information processing device 16 Provided in electronic information processing device A device for reading printed characters and images 17 A device for reading an image provided in an electronic information processing device 18 A device for reading electronic information from an IC card provided in an electronic information processing device 19 A device provided in an electronic information processing device A device that reads electronic information from an external memory 20 A device that reads electronic information from a portable terminal connected to an electronic information processing device 21 An accounting transaction that requires the creation of a paper product voucher 22 Information converted into information format 23 Voucher content and accounting transaction information content with 2D barcode 24 Printed paper product voucher 24 Processing to read voucher content and accounting transaction information by electronic information processing device 25 Processing to read voucher content and accounting transaction information by image processing 2D barcode on voucher 26 Voucher for accounting transaction information Processing to set standard account item in item of item and transaction item 27 Processing to change default value voucher item and transaction item by own account item table 28 Electronic paper voucher image, voucher contents and accounting transaction information in electronic information format Databases and data files stored and saved in an external storage device 29 Processing to read accounting transaction information in electronic information format and automatically enter accounting 30 Example of accounting input using accounting transaction information for depositing into ordinary deposit 31 Withdrawing from ordinary deposit Of accounting input using accounting transaction information of 32. Accounting input using accounting transaction information of deduction of electricity bill from ordinary deposit Example 33 XML tag indicating start of voucher of EDI message part accounting transaction information common to industry 34 XML tag indicating start of finding part of EDI message part accounting transaction information common to industry 35 Specification 1 of EDI message part accounting transaction information common to industry XML tag that represents the start of the industry 36 XML tag that represents the start of the other part of the industry common EDI message section accounting transaction information

Claims (1)

  The voucher printed on paper products used for accounting transaction input and the voucher content converted into electronic information format and the voucher content selected, converted, and the accounting transaction information added to the voucher content created as electronic information format or voucher Combined with the two-dimensional barcode printed above, these electronic information formats use the communication device or input device of the electronic information processing device, or the two-dimensional barcode printed on the voucher is read by the input device and the image Processed and converted to electronic information format, processed as accounting data as accounting transaction information common to all vouchers and provided with industry common EDI message format. An electronic information processing apparatus that stores and saves paper voucher images, voucher contents, and accounting transaction information in an external storage device in an electronic information format.

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