JP2012027535A - Journalizing data creation device, journalizing data creation method, and program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To easily respond to a change in accounting standard when acquiring transaction data from an external business system.SOLUTION: This journalizing data creation device stores coordination definition data defined for every transaction data table and journalizing definition data defined for every accounting standard, stores data of each record of each transaction data table in the coordination data table based on the coordination definition data, and creates data of each record of the journaling data table from the data of each record of the coordination data table based on the journaling definition data related to the accounting standard receiving the selection.

Description

  The present invention relates to a journal data creation apparatus that creates a journal data table from a transaction data table, and further relates to a journal data creation method and a journal data creation program.

  In a company, various systems such as a sales management system, a production management system, a building management system, a building maintenance system, and a project management system are used as computer systems for managing business. In these business systems, transaction data such as sales, deposits, purchases, and payments are also input as a part of the business data.

  In addition to the business system as described above, an accounting system for managing the overall finance is used in a company. Then, data linkage may be performed in which transaction data input to the business system is transferred to the accounting system.

  In the accounting system, accounting is performed in accordance with accounting standards generally accepted in the country. For example, in Japan, there are accounting standards that have been compiled as “corporate accounting principles”. In the United States, there are “US Generally Accepted Accounting Principles” (GAAP). In addition, “International Accounting Standards” (IAS) and “International Financial Reporting Standards” (IFRS) have been published by international organizations formed by professional accountant organizations in each country.

Accounting standards are subject to change due to changing circumstances or international harmonization. Also, for example, Japanese companies that had previously adopted Japanese accounting standards may decide to adopt “international accounting standards”. To cope with changes in accounting standards, changes in accounting systems are required.
In addition, since so-called multinational corporations need to disclose financial statements in multiple countries, multiple accounting standards (Japanese accounting standards, international accounting standards, US accounting standards, etc.) can be obtained from the same transaction data. You may need to create data.

  The following Patent Document 1 includes a plurality of master tables each storing rule information associated with accounting standards, and a plurality of different accounting standards can be obtained from one accounting information even when the accounting system of the accounting standards is different. It describes that financial documents for each standard can be prepared.

  However, Patent Document 1 does not describe that it is possible to change a conforming accounting standard when transaction data in a business system different from the accounting system as described above is transferred to an accounting system. If you want to change accounting standards when obtaining transaction data from an external business system, in each business system (the above-mentioned sales management system, production management system, building management system, building maintenance system, project management system, etc.) Master tables and programs that conform to accounting standards may need to be recreated, which can be costly.

JP 2009-15421 A

  Accordingly, an object of the present invention is to provide a journal data creation device, a journal data creation method, and a program that can easily cope with a change in accounting standards when obtaining transaction data from an external business system.

In order to solve the above problem, a journal data creation device according to one aspect of the present invention provides:
(A) A journal data creation device that creates journal data in a predetermined format from data in a transaction data table having a plurality of records and having a plurality of fields storing transaction data in an external business system for each record. ,
(B) a linkage data creation means for creating data of a linkage data table having a plurality of fields and storing a linkage data for each record from the data of the transaction data table;
(C) accepting means for accepting selection of accounting standards;
(D) Journal data creating means for creating data of a journal data table having a plurality of records and a plurality of fields for storing journal data for each record from the data of the linkage data table;
(E) For each field of the cooperation data table, for each transaction data table, cooperation definition data storage means for storing cooperation definition data in which each field of the transaction data table is associated;
(F) For each field of the journal data table, journal definition data that associates each field of the linked data table with the item information of lending and storing is stored for each transaction data table ID that identifies the transaction data table and for each accounting standard. Journal definition data storage means for
It has
(B ′) The linkage data creation means is configured to link the data of each record of each transaction data table and the transaction data table ID that identifies the transaction data table based on the linkage definition data related to each transaction data table. Store it in each record in the table,
(D ′) The journal data creating means stores each transaction data table ID among a plurality of records of the linkage data table based on the journal definition data related to each transaction data table ID and the accepted accounting standard. The data of each record of the journal data table is created from the data of each record.

  According to the present invention, linkage definition data defined for each transaction data table and journal definition data defined for each accounting standard are stored, and each record of each transaction data table is stored based on the linkage definition data. Is stored in the linkage data table, and the data of each record in the journal data table is created from the data of each record in the linkage data table based on the journal definition data related to the accounting standard accepted. Thereby, when obtaining transaction data from an external business system, it is possible to easily cope with changes in accounting standards.

It is a schematic block diagram which shows the relationship between the journal data preparation apparatus which concerns on one Embodiment of this invention, and its input-output data. In a 1st Example, it is a figure which shows the data structural example of the various data tables in the creation process of journal data. It is a flowchart which shows the operation example of the journal data preparation apparatus in a 1st Example. In a 2nd Example, it is a figure which shows the data structural example of the various data table in the preparation process of journal data. It is a flowchart which shows the operation example of the journal data preparation apparatus in a 2nd Example.

  Hereinafter, a journal data creation apparatus according to an embodiment of the present invention will be described in detail with reference to the drawings.

<1. Configuration of Journal Data Creation Device>
FIG. 1 is a schematic configuration diagram showing the relationship between a journal data creation apparatus according to an embodiment of the present invention and its input / output data. The journal data creation device 1 refers to various transaction data tables such as a sales table 21 and a payment table 22 input to the sales management system 2 and a purchase table 31 and a payment table 32 input to the production management system 3. It is a possible computer device.

  The journal data creation device 1 can be connected to a computer device constituting various business systems such as the sales management system 2 and the production management system 3 described above. The journal data creating apparatus 1 can output journal data obtained from the transaction data table to an accounting system (not shown) for performing accounting processing. Here, the journal data creation device 1 is illustrated as a computer device separate from the business system described above, but the function of the journal data creation device 1 may be incorporated in a computer device constituting the business system. Moreover, the function of the journal data preparation apparatus 1 may be incorporated in the above-mentioned accounting system (not shown).

The journal data creation device 1 includes a linkage data creation unit 11, a reception unit 12, a journal data creation unit 13, a linkage definition data storage unit 14, and a journal definition data storage unit 15.
The linkage data creation unit 11 has a function of creating data of the linkage data table 41 from data of a transaction data table such as the sales table 21 with reference to the linkage definition data stored in the linkage definition data storage unit 14.
The accepting unit 12 accepts an accounting standard selection signal. The accounting standard selection signal is input by the user using an input device (not shown) connected to the journal data creation device 1.
The journal data creation unit 13 has a function of creating the data of the journal data table 42 from the data of the linkage data table 41 by referring to the journal definition data stored in the journal definition data storage unit 15 in accordance with the selected accounting standard. .

<2. First Example>
FIG. 2 is a diagram illustrating a data configuration example of various data tables in the journal data creation process in the first embodiment.

<2-1. Transaction data table>
Each of the transaction data tables such as the sales table 21 and the deposit table 22 has a plurality of records, and each record has a plurality of fields storing transaction data in the above-described business system. For example, the sales table 21 stores, for each record, a field for storing a “shipment date” 211 that is a date when the sales product is shipped from the factory, and a “verification date” 212 that is a date when the product is verified at the customer site. And a field for storing “price” 213 which is the sales price of the product.

In FIG. 2, the data of the 1st record of the sales table 21 and the 2nd record are illustrated concretely. When sales occur on another day, when sales of another product occur, or when sales to another customer occur, data is recorded as another record. The sales table 21 may include a field for storing a product code and a product name, a field for storing a customer code and a customer name, and the like in addition to the above-described fields. Further, instead of the “price” 213, a plurality of fields may be provided for separately storing tax-included amounts, tax-excluded amounts, tax amounts, and the like.
Further, for example, the deposit table 22 may have a field for storing “deposit date” 221 and a field for storing “deposit amount” 222.

<2-2. Linked data table>
The linkage data table 41 has a plurality of records, and has a plurality of fields for storing linkage data for each record. In the cooperation data table 41, for example, a plurality of fields (“Date 1” 411, “Date 2” 412) are prepared as fields relating to the date. The reason why a plurality of fields are prepared for dates is that, as will be described later, data of different dates may be required under different accounting standards. In addition, “amount 1” 413 is prepared as a field regarding the amount. As another field relating to the amount, “amount 2” 414 may be prepared, but in the first embodiment, the “amount 2” field may not be used. Further, instead of “Amount 1” 413 or “Amount 2” 414, a plurality of fields may be provided for storing a tax-included amount, a tax-excluded amount, a tax amount, etc. separately.

  Furthermore, “data classification” 415 is prepared as another field. In the “data classification” 415, information for specifying a transaction data table in which data related to each record of the linkage data table 41 is stored, for example, a table name such as “sales table”, or an arbitrary specification for specifying a transaction data table Is stored. Data stored in the “data classification” 415 can be used as a transaction data table ID described later.

<2-3. Link definition data>
The linkage definition data storage unit 14 stores linkage definition data in which each field of the transaction data table is associated with each field of the linkage data table 41 for each transaction data table. For example, regarding the sales table 21 in the transaction data table, “date 1” 411, “date 2” 412 and “amount 1” 413 of the linkage data table 41 are respectively compared with “shipment date” 211, “Acceptance date” 212 and “price” 213 are associated with each other.

  For example, regarding the deposit table 22, “date 1” 411 and “amount 1” 413 of the linkage data table 41 may be associated with “payment date” 221 and “deposit amount” 222 of the deposit table 22, respectively. it can. Further, for example, when the data structure of the sales table 21 is changed due to the business system update, if the records related to the sales table 21 in the linkage definition data storage unit 14 are adjusted, the journal data is the same as before the business system is updated. Can be created.

  Further, the data of each record in the linkage definition data storage unit 14 is set according to data necessary for creating journal data. For example, when data necessary for creating journal data changes due to a change in accounting standards, each record in the linkage definition data storage unit 14 may be adjusted. That is, if the data of “shipment date” 211 in the sales table 21 becomes unnecessary, the data (shipment date) corresponding to “date 1” is deleted from the record related to the sales table 21 in the linkage definition data storage unit 14. Just do it.

<2-4. Application of linkage definition data>
The linkage data creation unit 11 creates data of the linkage data table 41 based on the linkage definition data related to each transaction data table in the linkage definition data storage unit 14. That is, the cooperation data creation unit 11 performs transaction such as data of each record of the transaction data table (sales table 21 etc.) specified in the cooperation definition data and a table name (“sales table”) specifying the transaction data table. The data table ID is stored in each record of the linkage data table 41.

  For example, when the record of the linkage data table 41 is created from the data of the first record of the sales table 21 described above, in one record of the linkage data table 41, the field of “date 1” 411 is displayed in the field of the sales table 21. Record “2010.3.30” corresponding to “shipping date” in the first record, and “2010.4.1” corresponding to “acceptance date” in the first record of the sales table 21 in the field of “date 2” 412. Record, record “¥ 10,000” corresponding to “price” in the first record of the sales table 21 in the field “amount 1” 413, and specify the sales table 21 in the field “data classification” 415. Record “sales table” as the data table ID.

  When the cooperation definition data storage unit 14 has the cooperation definition data not only for the sales table but also for the payment table, for example, the record of the cooperation data table 41 is created also from the payment table 22.

<2-5. Journal Data Table>
The journal data table 42 has a plurality of records, and has a plurality of fields for storing journal data for each record. As fields of the journal data table 42, for example, “occurrence date” 421, “debit item” 422, “debit amount” 423, “credit item” 424, and “credit amount” 425 are set. Journal entry is the description of a transaction in double entry bookkeeping. “Debit item” and “Credit item” are determined according to the contents of the transaction, and the respective amounts are recorded in “Debit amount” and “Credit amount”. In addition to “debit item” and “credit item”, an auxiliary item field that defines these details may be set, or a description field may be set.

  In FIG. 2, the journal data table 42 shows journals based on Japanese accounting standards (Japanese standards) and journals based on international accounting standards (international standards). In the first record of the journal data table 42 according to Japanese accounting standards and the first record of the journal data table 42 according to international accounting standards, all are “debit item” 422, “debit amount” 423, “credit item” 424, “Accounts receivable”, “¥ 10,000”, “sales”, and “¥ 10,000” are recorded in the “credit amount” 425, respectively. This is because \ 10,000 products, etc. were sold on a premium (ie, postpaid), that is, (1) an increase in accounts receivable (assets) of \ 10,000 and (2) generation of sales (revenue) of \ 10,000 Mean.

  The occurrence of sales is recognized at the date of shipment under Japanese accounting standards, and the occurrence of sales is recognized at the date of acceptance according to international accounting standards. There are cases where journal entries differ between accounting standards and international accounting standards. FIG. 2 shows a journal entry with an occurrence date “2010.3.30” in accordance with Japanese accounting standards and a journal entry with an occurrence date “2010.4.1” in accordance with international accounting standards. As in this example, if the shipping date and the inspection date cross the settlement date (for example, the end of March), whether to recognize the occurrence of sales at the “shipping date” or “at the date of inspection” This is an important difference that also affects the amount of settlement.

<2-6. Journal definition data>
The journal definition data storage unit 15 stores journal definition data in which each field of the linkage data table 41 and the item information of lending and borrowing are associated with each field of the journal data table 42 for each transaction data table ID and for each accounting standard. I remember it.

  For example, regarding the sales table 21 in the transaction data table, “debit item” 422, “debit amount” 423, “credit item” 424, and “credit amount” 425 of the journal data table 42 are account items “ “Accounts receivable”, “Price 1” 413 in the linkage data table 41, “Sales” as the account item, and “Price 1” 413 in the linkage data table 41 are associated with each other. Then, regarding the sales table 21 and in accordance with Japanese accounting standards, “date 1” 411 in the linkage data table 41 is associated with “occurrence date” 421 in the journal data table 42, and in accordance with international accounting standards, “Date 2” 412 of the linkage data table 41 is associated with “occurrence date” 421 of the journal data table 42.

  Although specific journal definition data is not shown for transaction data tables other than the sales table 21, the journal definition data storage unit 15 can also set journal definition data for each accounting standard for the deposit table 22, for example. it can.

<2-7. Application of journal definition data>
The journal data creation unit 13 relates to each transaction data table ID and records each transaction data table ID stored among a plurality of records of the linkage data table 41 based on the journal definition data related to the selected accounting standard. The data of each record in the journal data table 42 is created from the above data. For example, when Japanese accounting standards are selected, journal definition data relating to each transaction data table ID and related to Japanese accounting standards is used. For example, when using journal definition data relating to a sales table for the first time, a record storing a transaction data table ID for identifying the sales table as the data classification 415 is extracted from the linkage data table 41, and the occurrence date for each record. Each data corresponding to the debit item, debit amount, credit item, and credit amount is recorded in each record of the journal data table 42.

If the journal definition data storage unit 15 has not only the sales table but also the payment table, for example, the journal definition data related to the selected accounting standard, the journal definition data is used in the same manner. Journal data is created from the linkage data table 41.
When the creation of journal data is completed for all journal definitions related to the selected accounting standard, the records in the journal data table 42 are rearranged in, for example, date order to complete the journal data.
In order to create journal data according to other accounting standards, a selection signal for other accounting standards is input via the receiving unit 12, and journal data is created by the journal data creating unit 13.

<3. Operation of First Example>
FIG. 3 is a flowchart showing an operation example of the journal data creating apparatus in the first embodiment. The journal data creation device 1 reads out and executes each module of a program that realizes the functions of the above-described cooperation data creation unit 11, reception unit 12, and journal data creation unit 13 from a computer-readable storage medium, thereby executing the following: The process of each step is performed.

<3-1. Creation of linked data>
First, the linkage data creation unit 11 reads the linkage definition data stored in each record of the linkage definition data storage unit 14 one record at a time (S10, S20). Since one transaction data table (for example, sales table) is specified in the read linkage definition data, the transaction data table is accessed and the data of the linkage data table 41 is created (S30). That is, among the data of each record of the transaction data table, data of a plurality of fields specified in the linkage definition data (for example, “sales date”, “acceptance date”, “price” for the sales table), A transaction data table ID such as a table name (“sales table”) for specifying the transaction data table is stored in each record of the linkage data table 41.

When all the data of the cooperation data table 41 is created from the transaction data table specified in the record of the cooperation definition data, the next cooperation definition data is read and the cooperation data is created (S50).
When the number of records in the linkage definition data storage unit 14 is M (M is a natural number), when creation of linkage data is completed for all linkage definition data stored in the M records (S40: YES) ), The processing after S60 is performed.

<3-2. Creation of journal data>
The accepting unit 12 determines whether or not an accounting standard selection signal is input. If the accounting standard selection signal is input, the receiving unit 12 receives the selection of the accounting standard (S60).

  Next, the journal data creation unit 13 reads the journal definition data relating to the selected accounting standard from the journal definition data stored in each record of the journal definition data storage unit 15 one record at a time (S70, S80). . Since one transaction data table ID (for example, “sales table”) is specified in the read journal definition data, the journal data is obtained from each record in the cooperation data table 41 in which the transaction data table ID is stored. Is created (S90). That is, among the data of each record in which the transaction data table ID of the linkage data table 41 is stored, a plurality of fields specified in the journal definition data (for example, in the case of Japanese accounting standards, regarding the sales table, “date” 1 ”,“ Amount 1 ”) and the loan account item specified in the journal definition data are stored in each record of the journal data table 42.

When all the records in which the transaction data table ID is stored are extracted from the linkage data table 41 and journal data is created, the next journal definition data is read and journal data is created (S110).
Of the journal definition data stored in each record of the journal definition data storage unit 15, when the number of records related to the selected accounting standard is N (N is a natural number), the records are stored in N records. When the creation of journal data is completed for all journal definition data (S100: YES), the process of S120 is performed.

  The journal data creation unit 13 rearranges the records in the journal data table 42 created in S90, for example, in order of date (S120). Journal data is completed by the above processing.

<3-3. Effects of the first embodiment>
According to the first embodiment, linkage definition data determined for each transaction data table and journal definition data set for each accounting standard are stored, and each transaction data table is stored based on the linkage definition data. The data of each record is stored in the linkage data table, and the data of each record of the journal data table is created from the data of each record of the linkage data table based on the journal definition data related to the accounting standard that has been selected. By properly defining the linkage definition data, you can create linkage data using the data in the transaction data table in the external business system as it is, and by properly defining the journal definition data, you can select the desired accounting standard from the linkage data. Journal data can be created according to Therefore, it is not necessary to modify individual business systems that handle transaction data tables, and it is possible to easily cope with changes in accounting standards. Further, journal data according to the first accounting standard and journal data according to the second accounting standard can be easily created.

  Journal definition data is defined for each transaction data table ID. If the transaction data table is specified by the transaction data table ID, the content of the transaction is specified, so the journal data is automatically created by specifying the loan account for each accounting standard in the journal definition data. Can do.

  In the first embodiment, the linkage definition data includes a plurality of fields (shipping date and acceptance date) related to the date in the sales table 21, and a plurality of fields (date 1 and date 2) in the linkage data table 41. Is associated with each of the above. In the journal definition data, the sales table 21 is different from the Japanese accounting standard and the international accounting standard in different fields (date 1 and date 2) in the linkage data table 41, and the field (date of occurrence) in the journal data table 42. ). Thereby, even when a plurality of accounting standards require different date data, journal data can be created in accordance with each accounting standard.

<4. Second Embodiment>
FIG. 4 is a diagram illustrating a data configuration example of various data tables in the journal data creation process in the second embodiment. In the following description, overlapping description of the same points as the data table in the first embodiment is omitted.

<4-1. Transaction data table>
The sales table 21 in the second embodiment stores, for each record, a field that stores a “sales date” 214 that is a date when the product is sold at the store, and a field that stores a “price” 215 that is the sales price of the product. And a field for storing “points” 216 recorded as a point price that can be exercised by the purchaser of the product in the future when visiting the store, and is different from the sales table in the first embodiment. Note that the “point” 216 here is not necessarily the total amount of points given to the purchaser of the product. For example, when a customer's non-execution of a point is expected at a certain ratio, the “fair value” of the point considering such a ratio is recorded as “point” 216.
Similar to the first embodiment, a transaction data table other than the sales table may include a deposit table, and the deposit table is not shown in FIG.

<4-2. Linked data table>
In the cooperation data table 41 in the second embodiment, in addition to the various fields described in the first embodiment, a field for storing a “record ID” 416 is prepared. In the “record ID” 416, data specifying each record of the linkage data table 41 is stored.

<4-3. Link definition data>
In the cooperation definition data storage unit 14 in the second embodiment, for example, with respect to the sales table 21, the “date 1” 411, “money 1” 413, and “money 2” 414 of the cooperation data table 41 are respectively sales tables. 21 “sales date” 214, “price” 215, and “point” 216 are associated with each other.

<4-4. Application of linkage definition data>
For example, when creating the record of the linkage data table 41 from the data of the first record of the sales table 21 described above, the linkage data creation unit 11 in the second embodiment “2010.2.1” corresponding to “sales date” in the first record of the sales table 21 is recorded in the field of “date 1” 411, and in the first record of the sales table 21 in the field of “amount 1” 413. “¥ 10,000” corresponding to “Price” is recorded, “¥ 2,000” corresponding to “Point” in the first record of the sales table 21 is recorded in the field of “Amount 2” 414, and “Data Category” 415 In the field, “sales table” as a transaction data table ID for identifying the sales table 21 is recorded. Further, the record ID is recorded in the field of “record ID” 416 in each record of the linkage data table 41.

<4-5. Journal Data Table>
In the second embodiment, in the first record of the journal data table 42 based on Japanese accounting standards and the first record of the journal data table 42 based on international accounting standards, “occurrence date” 421 and “debit item” 422 are all included. , “2010.2.1”, “cash”, “¥ 10,000”, and “sales” are recorded in “debit amount” 423 and “credit item” 424, respectively. This means that on February 1, 2010, the product was sold and cash \ 10,000 was received.

  When points are given to the purchaser of a product, the amount of sales is recognized as the amount of sales regardless of the points in Japan's accounting standards. The amount equivalent to the “fair value” is recognized as the advance payment for the product price at the time of future visits, and the current sales amount is the amount obtained by subtracting the advance payment from the price of the product sold. In some cases, journal entries differ between Japanese accounting standards and international accounting standards. In Figure 4, a journal that records sales of \ 10,000 as a credit amount in accordance with Japanese accounting standards, and a journal that records sales of \ 8,000 as a credit amount according to international accounting standards and that records upfront payments of \ 2,000. Is shown.

<4-6. Journal definition data>
The journal definition data storage unit 15 in the second embodiment stores a journal definition group table 15a and a journal definition individual table 15b. The journal definition group table 15a has one record for each transaction data table ID and for each accounting standard, whereas the journal definition individual table 15b has a plurality of records for each transaction data table ID and for each accounting standard. be able to.

In the example of FIG. 4, the journal definition relating to the sales table and relating to Japanese accounting standards is defined by a set of the first record of the journal definition group table 15a and the first record of the journal definition individual table 15b. .
The journal definition related to the sales table and according to the international accounting standard is defined as “first journal definition defined by a set of the second record of the journal definition group table 15a and the second record of the journal definition individual table 15b. ”And“ second journal definition ”defined by a set of the second record of the journal definition group table 15a and the third record of the journal definition individual table 15b.
The correspondence between each record in the journal definition group table 15 a and each record in the journal definition individual table 15 b is specified by the field of “group number” 151.

  The reason why the “first journal definition” and the “second journal definition” are defined for the same transaction data table ID (here, sales table) and the same accounting standard (here, international accounting standard) is described above. This is because, in the second embodiment, the journal describing one transaction may cover two or more lines, as in the journal data table 42 according to the international accounting standards of FIG.

  By the way, in the first journal definition and the second journal definition defined for the same transaction data table ID and the same accounting standard, “debit item”, “debit amount”, “credit item”, “credit amount” The fields of the linkage data table that should correspond to the item are different, but the field (date 1) of the linkage data table that should correspond to the “occurrence date” is the same. Therefore, in the journal definition individual table 15b, only “debit item”, “debit amount”, “credit item” and “credit amount” are defined, and “occurrence date” is collectively defined in the journal definition group table 15a. It is.

Specifically, in the case of the international accounting standard, regarding the sales table 21, in the journal definition group table 15a, “date 1” of the linkage data table 41 is put together with “date of occurrence” 421 of the journal data table 42. It is associated. In the journal definition individual table 15b,
(1) “Debit item” 422, “Debit amount” 423, “Credit item” 424, “Credit amount” 425 are account items “Cash”, “Amount 1” in the linked data table 41, and account item, respectively. “Sales” and the difference between “amount 1” and “amount 2” in the linkage data table 41 are associated with each other (first journal definition),
(2) “Debit Item” 422 and “Debit Amount” 423 are blank, and “Credit Item” 424 and “Credit Amount” 425 are “Account Advance” and “Amount 2” in the linkage data table 41, respectively. Are associated (second journal definition).

  In the case of Japanese accounting standards, with respect to the sales table 21, “date 1” of the linkage data table 41 is associated with “occurrence date” 421 of the journal data table 42 in the journal definition group table 15a. In the journal definition individual table 15b, “debit item” 422, “debit amount” 423, “credit item” 424, and “credit amount” 425 are account items “cash” and “data” in the linkage data table 41, respectively. “Money 1”, “Sales” as the account item, and “Money 1” in the linkage data table 41 are associated with each other.

The journal definition individual table 15b may be provided with items of “data classification”, “accounting standard”, and “occurrence date”. In that case, it is not necessary to separate the journal definition group table 15a and the journal definition individual table 15b.
On the other hand, when the journal definition group table 15a and the journal definition individual table 15b are separated, it is not necessary to provide items of “data classification”, “accounting standard”, and “occurrence date” in the journal definition individual table 15b. The common items of journal data may be defined in the journal definition group table 15a. Therefore, for example, when changing a common item in accordance with a change in accounting standards, it is only necessary to change one record in the journal definition group table 15a, and it is possible to easily cope with a change in accounting standards.

<4-7. Application of journal definition data>
When the international accounting standard is selected, the journal data creation unit 13 according to the second embodiment relates to each transaction data table ID from the journal definition group table 15a and the journal definition individual table 15b and relates to the international accounting standard. Select journal definition data. For example, as the journal definition data related to the sales table, a set of the second record related to the group number “2” of the journal definition group table 15a and the second record related to the group number “2” of the journal definition individual table 15b (the first record) 1 journal definition). Further, a pair (second journal definition) of the second record related to the group number “2” in the journal definition group table 15a and the third record related to the group number “2” in the journal definition individual table 15b corresponds.

  Therefore, first, based on the above “first journal definition” defined by the set of the second record of the journal definition group table 15a and the second record of the journal definition individual table 15b, The data of each record of the journal data table 42 is created from the data of each record in which the transaction data table ID specifying the “sales table” is stored. At this time, the record ID 416 data of the linkage data table 41 is also recorded in each record of the journal data table 42.

  Next, based on the above-mentioned “second journal definition” defined by the set of the second record of the journal definition group table 15a and the third record of the journal definition individual table 15b, “ The data of each record of the journal data table 42 is created from the data of each record in which the transaction data table ID specifying the “sales table” is stored. At this time, the record ID 416 data of the linkage data table 41 is also recorded in each record of the journal data table 42.

When the creation of journal data is completed for all journal definitions related to the selected accounting standard, the records in the journal data table 42 are rearranged in, for example, date order.
Furthermore, in the journal data table 42, the order of records with the same date is rearranged in the order of the record IDs in the cooperation data table. As a result, as shown in the journal data table 42 according to the international accounting standard in FIG. 4, it is possible to display two or more lines of journal data created for the same transaction as journal data of consecutive lines.

<5. Operation of Second Embodiment>
FIG. 5 is a flowchart showing an operation example of the journal data creation apparatus in the second embodiment. The same steps as those in the first embodiment are given the same step numbers. The journal data creation device 1 reads out and executes each module of a program that realizes the functions of the above-described cooperation data creation unit 11, reception unit 12, and journal data creation unit 13 from a computer-readable storage medium, thereby executing the following: The process of each step is performed.

<5-1. Creation of linked data>
First, the linkage data creation unit 11 reads the linkage definition data stored in each record of the linkage definition data storage unit 14 one record at a time (S10, S20). Since one transaction data table (for example, sales table) is specified in the read linkage definition data, the transaction data table is accessed and the data of the linkage data table 41 is created (S30). In the second embodiment, among the data of each record of the transaction data table, a plurality of fields specified in the linkage definition data (for example, “sales date”, “price”, “point” for the sales table). ) And a transaction data table ID such as a table name (“sales table”) that identifies the transaction data table are stored in each record of the linkage data table 41.

When all the data of the cooperation data table 41 is created from the transaction data table specified in the record of the cooperation definition data, the next cooperation definition data is read and the cooperation data is created (S50).
When the number of records in the linkage definition data storage unit 14 is M (M is a natural number), when creation of linkage data is completed for all linkage definition data stored in the M records (S40: YES) ), The processing after S60 is performed.

<5-2. Creation of journal data>
The accepting unit 12 determines whether or not an accounting standard selection signal is input. If the accounting standard selection signal is input, the receiving unit 12 receives the selection of the accounting standard (S60).

  Next, the journal data creation unit 13 generates a record set including a record related to the selected accounting standard in the journal definition group table 15a and one of the records in the journal definition individual table 15b corresponding thereto. By reading out one set at a time, journal definition data consisting of a combination of these records is read out (S70, S81). Since one transaction data table ID (for example, “sales table”) is specified in the read journal definition data, the journal data is obtained from each record in the cooperation data table 41 in which the transaction data table ID is stored. Is created (S90). That is, among the data of each record in which the transaction data table ID is stored in the linkage data table 41, a plurality of fields specified in the journal definition data (for example, the record of the record in which the transaction data table ID of the sales table is stored). In the case of the first journal definition of the international accounting standard, the data of “date 1”, “amount 1”, “amount 2”) and the lending account specified in the journal definition data are entered into the journal data table. It is stored in each of the 42 records.

When all the records in which the transaction data table ID is stored are extracted from the linkage data table 41 and journal data is created, the next journal definition data is read and journal data is created (S110). If there is another record for the same group number in the journal definition individual table 15b, a set (second journal definition) consisting of the other record and the corresponding record in the journal definition group table 15a is also used. Create journal data.
Of the combinations of the records in the journal definition group table 15a and the records in the journal definition individual table 15b corresponding thereto, when the number of records related to the selected accounting standard is N (N is a natural number), N When the creation of journal data is completed for all the journal definition data related to the set (S100: YES), the process of S120 is performed.

The journal data creation unit 13 rearranges the records in the journal data table 42 created in S90, for example, in order of date (S120).
Furthermore, the journal data creation unit 13 rearranges the order of records on the same date in the journal data table 42 in the order of record IDs in the linkage data table (S121).
Journal data is completed by the above processing.

<5-3. Effect of Second Embodiment>
In the second embodiment, the linkage definition data corresponds to each of a plurality of fields (price and points) relating to the amount in the sales table 21 to each of a plurality of fields (amount 1 and amount 2) in the linkage data table 41. Attached. The journal definition data for the sales table 21 is based on the Japanese accounting standards and the international accounting standards, and the different fields (amount 1 and amount 2) of the linkage data table 41 are the fields (credit amount) relating to the amount of the journal data table 42. Is associated with. Thereby, even when a plurality of accounting standards require different amounts of data, journal data can be created in accordance with each accounting standard.

  In the second embodiment, the journal definition data includes the first journal definition and the second journal definition for the same transaction data table ID and the same accounting standard. 13 creates each of the first group of records of the journal data table based on the first journal definition for the same transaction data table ID and the same accounting standard from the data of each record of the linkage data table 41. Each of the second group of records in the journal data table is created based on the second journal definition, and the first group of records and the second group of records are arranged in the order of the record IDs in the linkage data table. Therefore, even when the journal describing one transaction covers two or more lines, the journal data can be automatically created and displayed as the journal data of continuous lines.

  In the second embodiment, the journal definition data storage unit 15 has a record for each transaction data table ID and for each accounting standard, and each record has a journal definition group table 15a having fields related to common items. The journal definition individual table 15b has a plurality of records for each transaction data table ID and for each accounting standard, and each record has fields relating to other items. Therefore, when the common item is changed in accordance with the change of the accounting standard, only one record of the journal definition group table 15a needs to be changed, and the change of the accounting standard can be easily dealt with.

DESCRIPTION OF SYMBOLS 1 ... Journal data creation apparatus, 2 ... Sales management system, 3 ... Production management system, 11 ... Cooperation data creation part, 12 ... Reception part, 13 ... Journal data creation part, 14 ... Cooperation definition data storage part, 15 ... Journal definition Data storage unit, 15a ... journal definition group table, 15b ... journal definition individual table, 21 ... sales table, 22 ... deposit table, 31 ... purchase table, 32 ... payment table, 41 ... linkage data table, 42 ... journal data table 151 ... Group number 211 ... Shipping date 212 ... Acceptance date 213 ... Price 214 ... Sales date 215 ... Price 216 ... Point 221 ... Payment date 222 ... Payment amount 411 ... Date 1, 412 ... Date 2, 413 ... Amount 1, 414 ... Amount 2, 415 ... Data classification, 416 ... Record ID, 421 ... Date of occurrence, 422 ... Debit department , 423 ... debit amount, 424 ... credit courses, 425 ... credit amount of money

Claims (6)

(A) A journal data creation device that creates journal data in a predetermined format from data in a transaction data table having a plurality of records and having a plurality of fields storing transaction data in an external business system for each record. ,
(B) a linkage data creation means for creating data in a linkage data table having a plurality of fields and storing a linkage data for each record from the data in the transaction data table;
(C) accepting means for accepting selection of accounting standards;
(D) Journal data creating means for creating data in a journal data table having a plurality of records and a plurality of fields for storing the journal data for each record from the data in the linkage data table;
(E) cooperation definition data storage means for storing cooperation definition data in which each field of the transaction data table is associated with each field of the cooperation data table for each transaction data table;
(F) Journals in which each field of the cooperation data table and the item information of lending and borrowing are associated with each field of the journal data table for each transaction data table ID specifying the transaction data table and for each accounting standard. Journal definition data storage means for storing definition data;
It has
(B ′) the linkage data creation means, based on the linkage definition data related to each transaction data table, data of each record of each transaction data table, and the transaction data table ID that identifies the transaction data table; Is stored in each record of the linkage data table,
(D ′) The journal data creation means relates to each transaction data among a plurality of records of the linkage data table based on the journal definition data related to each transaction data table ID and accepting the selection. Creating data of each record of the journal data table from the data of each record in which the table ID is stored;
Journal data creation device. (E ′) In the linkage definition data, each field of the linkage data table is associated with each of a field group including a plurality of fields relating to dates or a plurality of fields relating to amounts in the same transaction data table,
(F ′) The journal definition data associates different fields of the linked data table with respect to a predetermined field relating to the date or amount of the journal data table with respect to the same transaction data table ID and with respect to different accounting standards. The journal data creation device according to claim 1. (F ″) The journal definition data corresponds to each field of the journal data table corresponding to each field of the first group of the linked data table for the same transaction data table ID and the same accounting standard. A first journal definition attached, and a second journal definition that associates each field of the second group of the linkage data table,
(B ″) The linkage data creation means further stores record specifying data for specifying each record of the linkage data table in each record of the linkage data table,
(D ″) The journal data creating means
The journal data including the record specification data based on the first journal definition for the same transaction data table ID and the same accounting standard from the data of each record of the linkage data table including the record specification data Creating each of the first group of records in the table, and creating each of the second group of records in the journal data table including the record specifying data based on the second journal definition;
Creating the data in the journal data table by arranging the records of the first group and the records of the second group in the order of the record specifying data included in each record;
The journal data creation device according to claim 1. (F ″ ′) The journal definition data storage means
There is a record for each transaction data table ID and for each accounting standard, and each record has a journal definition that stores information for identifying fields in the linked data table corresponding to some fields in the journal data table A group table,
Each transaction data table ID has a plurality of records for each accounting standard, and among the plurality of records, the first record includes the linkage corresponding to some other fields in the journal data table Information that specifies the first field of the data table is stored, and the journal that stores information that specifies the second field of the cooperative data table corresponding to the other part of the field is stored in the second record Definition individual table,
The journal data creating apparatus according to claim 1, wherein: (A) By causing the computer to execute the following steps, from a transaction data table data having a plurality of records and having a plurality of fields storing transaction data in an external business system for each record, a predetermined format is obtained. A journal data creation method for creating journal data,
(B) a linkage data creation step of creating data of a linkage data table having a plurality of fields and storing a linkage data for each record from the data of the transaction data table;
(C) a reception step for accepting selection of accounting standards;
(D) a journal data creating step for creating data in a journal data table having a plurality of records and a plurality of fields for storing the journal data for each record from the data in the linkage data table;
It has
(B ′) In the linkage data creation step, for each transaction data table, for each field of the linkage data table, refer to linkage definition data in which each field of the transaction data table is associated, and each transaction data table Based on the linkage definition data according to, the data of each record of each transaction data table and the transaction data table ID that identifies the transaction data table are stored in each record of the linkage data table,
(D ′) In the journal data creation step, for each field of the journal data table, for each transaction data table ID that identifies the transaction data table and for each accounting standard, each field of the linked data table and a loan Of the plurality of records of the linkage data table, referring to the journal definition data associated with the subject information, and based on the journal definition data relating to each transaction data table ID and accepting the selection From the data of each record in which each transaction data table ID is stored, the data of each record of the journal data table is created.
Journal data creation method. (A) By causing the computer to execute the following steps, from a transaction data table data having a plurality of records and having a plurality of fields storing transaction data in an external business system for each record, a predetermined format is obtained. A journal data creation program for creating journal data,
(B) a linkage data creation step of creating data of a linkage data table having a plurality of fields and storing a linkage data for each record from the data of the transaction data table;
(C) a reception step for accepting selection of accounting standards;
(D) a journal data creating step for creating data in a journal data table having a plurality of records and a plurality of fields for storing the journal data for each record from the data in the linkage data table;
And execute
(B ′) In the linkage data creation step, for each transaction data table, for each field of the linkage data table, refer to linkage definition data in which each field of the transaction data table is associated, and each transaction data table Based on the linkage definition data according to, the data of each record of each transaction data table and the transaction data table ID that identifies the transaction data table are stored in each record of the linkage data table,
(D ′) In the journal data creation step, for each field of the journal data table, for each transaction data table ID that identifies the transaction data table and for each accounting standard, each field of the linked data table and a loan Of the plurality of records of the linkage data table, referring to the journal definition data associated with the subject information, and based on the journal definition data relating to each transaction data table ID and accepting the selection From the data of each record in which each transaction data table ID is stored, the data of each record of the journal data table is created.
Journal data creation program.

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