JP2012146158A - Accounting processing system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a system capable of automatically generating documents for financial accounting just by selecting a transaction name and inputting the minimum necessary information, and allowing a user to accurately recognize the management situations of an own company even without checking or correction by an accounting firm.SOLUTION: An accounting processing system includes: a first dictionary in which transaction names are registered; a second dictionary in which a classification template storing transaction types indicating the minimum unit of grouping transactions, in association with the transaction names, and storing fixed transaction information is registered; means for registering the transaction name set by a user in the first dictionary, in association with the transaction type; means for determining the classification template corresponding to the transaction type from the transaction name selected through a transaction registration screen and generating classification data of the transaction on the basis of the information of the classification template and variable element information inputted through the transaction registration screen; and means for generating sum-up data that an employer is to use for daily management by using the transaction type as a sum-up key instead of an account title.

Description

  The present invention relates to an accounting processing system that simplifies an information input operation of a daily transaction and automates a journal entry process. In particular, it is possible to enter transaction information without having to be aware of technical terms such as summary and account items, and to make it possible to grasp the management status of the company without checking the accounting office or correcting the input information. Further, the present invention relates to an accounting processing system having a function of customizing a system dictionary used for journal entry and tabulation for the company.

  In the past, electronic documents for financial accounting, such as accounting documents and financial statements for individual business owners and corporations, were generally created by hand on paper. Application software (hereinafter referred to as accounting software) for support has been developed and used in corporations and general households. Accounting business software, for example, displays transaction input screens and input auxiliary screens such as various books and slips and user-defined books, and is input from functions that support input of accounting data, transaction input screens, etc. Programs and data for realizing various accounting operation support functions on a computer, such as an automatic journalizing function for automatically journaling transactions and a function for creating electronic data of various financial accounting documents based on the entered transaction data (See, for example, paragraph [0023] of Patent Document 1 by the present applicant).

  Here, the “journal processing” and the “entry form of journal entry data” in the conventional accounting software as described above will be outlined.

  In accounting business software, when generating journal data for an actual bookkeeping transaction, for example, the transaction data input from the transaction input screen is obtained, and journal processing is performed based on the transaction data. And various electronic documents for financial accounting are created based on the journal data that is the processing result. User data input forms include, for example, the type of transaction displayed on the transaction input screen (cash, deposit, accounts receivable, accounts payable, etc.), transaction classification (sales / collection, purchase / payment, borrowing / repayment, etc.) The transaction name and the transaction date and amount, and the transaction data is input, and various books and slips prepared in advance as standard, or a user customized book, etc. There are a form in which necessary information is input on the screen and a form in which information of each item is input on the screen of the journal diary which is a book for recording all transactions (for example, paragraph [0016] in Patent Document 1 is used. reference).

  In addition to Patent Document 1, many proposals have been proposed that are intended to simplify the input of transactions that have actually been carried out and to make automatic journal entries (see, for example, Patent Documents 2 and 3).

  For example, Patent Document 2 includes a description dictionary that stores a description and account items in correspondence with each other. It is disclosed that an account item is searched from a summary dictionary based on the account item, and an automatic journal entry is made based on the account item searched for input book data. Further, it is disclosed that a transaction classification is displayed so as to be selectable when book data is input, and the transactions are narrowed down by the selected transaction classification.

  Patent Document 3 includes a transaction dictionary that stores the classified transactions and the account items of the transactions in association with each other, and a description dictionary that stores the descriptions, account items, and item information in association with each other. When the description name displayed in the description column is not appropriate due to the narrowing down, the description dictionary is searched using the input description character string as a key, the description dictionary record including the description character string is displayed as a list, and selected from the list The point which inputs and displays a description name in a description column is disclosed.

JP 2006-285710 A JP 2003-323581 A JP 2003-331209 A

  As described above, in the accounting business software, if the “summary dictionary” is enriched in advance, the user simply selects the summary, registers the transaction without knowledge of the account item, and as a result, the journal entry is registered. Is possible. In addition, it is possible to register a summary that is not registered in the “Summary Dictionary”, but in this case, the same “transaction category” is all given, and it is not reflected at the time of aggregation. There is an inconvenience that the company's business situation cannot be accurately grasped.

  The present invention is made up of the circumstances as described above, and the main object of the present invention is to save labor in inputting information on transactions that occur daily, and to customize the system dictionary for its own use. It is to provide an accounting system capable of

  Specifically, the object of the present invention is to automatically generate journal data just by selecting the transaction name on the screen and entering the minimum necessary variable information, and without checking or correcting the accounting office. However, it is to provide an accounting system that can accurately grasp the business situation of the company. Furthermore, it is intended to make it easy to set a transaction name that is not registered in the system dictionary and a transaction type that is used at the time of aggregation without having knowledge of accounting.

The present invention relates to an accounting processing system that simplifies information input work by human hands of transactions that occur daily and automates journalizing processing.
A first dictionary in which transaction names indicating transaction contents are registered, and a transaction type representing a minimum unit classification for grouping transactions in general terms are stored in association with the transaction names and fixed according to the transaction type. A second dictionary in which journal templates storing various transaction information are registered, a transaction name registration means for registering a transaction name set by a user in the first dictionary in association with the transaction type, and in the first dictionary A transaction registration means for presenting a registered transaction name on the transaction registration screen so as to be selectable, and a journal template corresponding to the transaction type of the transaction from the transaction name selected through the transaction registration screen, The journal is determined based on the journal template information and variable element information of the transaction input through the transaction registration screen. Using the journal generation means for automatically generating data and the transaction type as an aggregation key instead of an account item, the transaction data registered through the transaction registration screen is aggregated and used by operators for daily management. This is achieved by including a tally processing means for automatically generating various tally data.

Furthermore, the above object of the present invention is to
A journal template registration means for registering the transaction type set by the user through the journal template registration screen and fixed transaction information corresponding to the transaction type in the second dictionary as a new journal template;
The transaction registration means determines a journal template according to the transaction type of the transaction from the transaction name selected through the transaction registration screen, and variable element information of the transaction based on the information of the journal template. Having the ability to determine and present to the user;
When the transaction date is specified on a calendar image where the transaction date can be specified and the business partner of the transaction is set in the determined journal template, the transaction registration unit can change the transaction. Present only the transaction amount to the user as element information,
The aggregation processing means has a function of generating the financial accounting document in an XBRL format;
The accounting processing system is a SaaS type computer system provided with a database storing the first dictionary and the second dictionary and the respective means on the host side;
Are more effectively achieved by each.

  According to the present invention, it is possible to automatically generate journal data simply by selecting a transaction name on the screen and inputting the minimum necessary variable information, and the classification of the minimum unit for grouping transactions is a general term. It is possible to automatically generate various types of aggregated data (information used by operators for daily management) using the “transaction type” expressed by This makes it possible for users who do not have accounting knowledge to easily enter information on transactions to be journalized in a short time, and to accurately check their business conditions without having to check or modify the accounting office. It becomes possible to grasp.

  In addition, transaction details that are not registered in the first dictionary, such as additional settings for transaction names and setting changes by editing transaction names, can be set arbitrarily, so transactions expressed in the words that users usually use By selecting a name, the transaction can be registered. Furthermore, by providing the journal template registration means, the user can freely set the transaction type used at the time of aggregation / display. For this reason, even if the user does not have accounting knowledge, it is possible to easily grasp the company's management status and the like only by confirming the total information that is tabulated and indicated by the transaction name and transaction type set by the user.

  In addition, the SaaS accounting system eliminates the need to update the software on the user terminal side even if tax rates or legal revisions occur, and it is also necessary for each user among various functions. It is possible to provide only functions.

It is a schematic diagram which shows an example of the whole structure of the computer network system containing the accounting processing system which concerns on this invention. It is a functional block diagram which shows the structural example of the accounting processing server which concerns on this invention. It is a schematic diagram for demonstrating the outline | summary of the conversion process from the transaction which concerns on this invention to a journal. It is a schematic diagram which shows an example of the structure of the database used for transaction registration and journal entry processing. It is a schematic diagram which shows an example of the structure of a journal entry database. It is a schematic diagram which shows the specific example of a transaction name registration screen. It is a schematic diagram which shows an example of a transaction name registration dialog screen. It is a schematic diagram which shows the specific example of a journal template registration screen. It is a schematic diagram which shows an example of a transaction dictionary registration dialog screen. It is a flowchart for demonstrating the operation example of the accounting processing server which concerns on this invention. It is a schematic diagram which shows the specific example of a transaction registration screen.

<Definition of terms>
First, terms used in the specification and claims of this application will be explained.
The “transaction name” refers to a character string (summary sentence) that expresses the contents of the transaction in words that are used on a daily basis, such as “regular fee for buses”. This transaction name is used as information for simplifying the information input operation by hand of transactions that occur daily and information entered in the summary column of the journal. In the present embodiment, a transaction name set in advance corresponding to various transactions is presented on the screen so as to be selectable, and input information necessary for journalizing is presented to the user based on the selected transaction name It is said. The transaction name is generally registered in advance in a transaction content dictionary (table) in a transaction name database, which will be described later. In the present embodiment, a graphical user interface (hereinafter referred to as a transaction name) is used. It is possible to add, edit, and delete by the user through a screen called “GUI”. In the following description, “transaction name” is also referred to as “transaction content”.
“Transaction type” is the smallest unit for grouping transactions in the same way as account items, and is a general term used by users without accounting knowledge (general terms or words that are generally expected to be used) ) Refers to the classification information that represents the account item. This transaction type is used as an aggregation key instead of “Account”. In the present embodiment, tabulation processing is executed using the transaction type to provide information used by the operator for daily management. Transaction types are associated with transaction names and registered in advance in a transaction type dictionary (template prepared for each business category), but can be added, edited, and deleted by the user through the GUI screen (free The transaction type can be additionally registered and edited with a unique name).

The “transaction type” is described as “transaction category” in the drawings (specific examples of the screen), but in the specification and claims of this application, “transaction type” is used. In order to distinguish it from the term “*”, it is referred to as “transaction type”.
(*) In the prior art documents, the definition of transaction outline such as “payment of expenses” and “payment of accounts payable” is called “transaction category”, and “transaction category” is used to narrow down the summary used when entering transactions. Is used. The term corresponding to the “transaction classification” is “transaction classification” in the present embodiment.
The “journal template” refers to a journal file (master information) that stores a transaction type in association with a transaction name and stores fixed transaction details information corresponding to the transaction type. This journal template is used to save labor in inputting detailed information of transactions that occur daily. Similar to the transaction name and transaction type described above, this journal template is data that can be added, edited, and deleted by the user, and is associated with the transaction type and registered in the journal template database described later. A transaction type dictionary (a table including a transaction dictionary table and a transaction dictionary details table) described later corresponds to the journal template.

  Hereinafter, preferred embodiments of the present invention will be described in the following order with reference to the drawings.

(1) Overall configuration of accounting processing system according to the present invention (2) Functional configuration of accounting processing server (3) Structure of database according to the present invention (4) Specific example of GUI screen according to the present invention (5) Automatic journalizing Example of operation of accounting processing server <Preferred embodiment of the present invention>
First, the overall configuration of an accounting processing system to which the present invention is applied will be described.

(1) Overall Configuration of Accounting Processing System According to the Present Invention FIG. 1 is a schematic diagram showing an example of the overall configuration of a computer network system including an accounting processing system according to the present invention. An accounting processing system 10 illustrated in FIG. 1 is an SaaS (Software as a Service) type computer system that provides an accounting processing service (various accounting operation support functions) to a user via a network 2 such as the Internet. The terminal 1 (1a, 1b) is connected to be communicable with each other via the network 2. In a broad sense, the entire computer network system including the user terminal 1 is referred to as “accounting processing system”.

  The accounting processing system 10 includes a host computer 11 (hereinafter referred to as “accounting processing server”) having a support function for financial accounting operations and a database 12. The main service functions provided to the user by the accounting processing system 10 include a function of taking in element information of a transaction through a GUI screen, automatically generating journal data of the transaction as a journal entry format for double entry bookkeeping, a financial institution, etc. A function to automatically generate journal data by importing journal data (transaction details data, etc.) from an external computer via the network 2, and a taxonomy (Taxonomy) that defines the financial data by aggregating the generated journal data Electronic documents of various financial accounting documents in a predetermined format (multiple data formats that can be selected by the user) including XBRL (Extensible Business Reporting Language) format consisting of instances that store actual numeric data and instances And a function of generating data. The “transaction element information” captured through the GUI screen is variable information (transaction name, amount, etc.) of the transaction necessary for journalizing.

  The accounting processing server 11 is an information processing apparatus composed of one or more computers, and programs for realizing each service function are stored in a predetermined information storage medium in the accounting processing server 11. Note that the hardware configuration of the accounting processing server 11 is a general configuration, and a description thereof will be omitted.

  The database 12 is a database that stores each business user's data in association with a user ID (identifier), and the main database is a transaction name that is stored in association with (associated with) a transaction name. Journal template database 12b for storing a journal template in which the database 12a is linked to transaction type and detailed information of the transaction type (fixed detailed information necessary for journals such as balance class and tax classification), and journal data It includes a journal database 12c that stores information and a transaction database 12d that stores transaction data (information on transactions that occur daily). Details of these databases 12a to 12c will be described later with specific examples.

  The user terminal 1 (1a, 1b) is a user terminal that receives the service function of the accounting processing server 11, and any information processing apparatus having a browser function, such as a personal computer or a mobile computer, can be used.

  In the present embodiment, a relatively small business operator (hereinafter referred to as “business user”) who does not have specialized accounting knowledge, such as a small corporation or a private business office, and the accounting business of the business office are acted on behalf of. In this example, an accounting office (referred to as an “accountant user”) is a user of this system.

  In this case, a terminal operated by a business user (hereinafter referred to as “business terminal”) 1a and a terminal operated by an accountant user (hereinafter referred to as “accounter terminal”) 1b can communicate with each other via the network 2. Connected to. In the following explanation, the account name 1b is used to perform additional registration operations for transaction names and transaction types in the dictionary and setting operations that require specialized knowledge (such as operations for setting the correspondence between transaction types and account items). As an example, only the registration operation (input operation of element information) of transactions that occur daily is performed from the business entity terminal 1a.

  The accounting processing system 10 according to the present invention is further connected to an external computer system (not shown) via the network 2. The “external computer system” referred to here is an information processing system operated by a business entity that performs various economic transactions, such as financial institutions, electronic money business operators, credit card companies, and vendors. The accounting processing server 11 takes in journal data (electronic data including transaction details) from those external computer systems via the network 2 and automatically performs journal processing of the imported journal data, which occurs daily. The system is designed to save labor in inputting information for various economic transactions and to make accounting work more efficient. A description of the specific configuration is omitted, and a case where journal entry data input from the user terminal 1 is processed will be described below.

(2) Functional Configuration of Accounting Processing Server FIG. 2 is a functional block diagram showing a configuration example of the accounting processing server according to the present invention, and FIG. 3 is a schematic diagram for explaining an outline of conversion processing from transactions to journals. FIG. The main information processing means of the accounting processing server will be described with reference to FIGS. Each of the registration screens G1 to G3 in FIG. 3 is a GUI screen for registering user setting information in the accounting processing system, and details of those screens will be described later with specific examples.

  The main components of the accounting processing server 11 are the transaction name registration means 11a for additionally registering the transaction name set by the user through the transaction name registration screen G1 in the transaction name database 12a, and the user setting through the journal template registration screen G2. Journal template registration means 11b for additionally registering the journal template thus entered in the journal template database 12b, and element information of the transaction selected and input by the user through the transaction registration screen G3 as a journal object and transaction data of the transaction are stored in the transaction database A transaction registration unit 11c registered in 12d, a journal generation unit 11d that automatically generates journal data based on the element information and journal template information of the captured transaction, and transaction data registered by the transaction registration unit 11c (and external Computer system And aggregate processing means 11e to execute the aggregate processing of transaction data), such as deposits and withdrawals specification of the taken account, and a.

  The transaction name registration means 11a and the journal template registration means 11b are means for customizing the system dictionary used for journalizing and tabulation for the company.

  Below, these means 11a-11e are demonstrated in detail. The means 11a to 11e controlled by the computer 11A of the accounting processing server 11 are classified by function with a means name for convenience of explanation, and the software configuration is not limited.

(2-1) Transaction Name Registration Unit The transaction name registration screen G1 in FIG. 3 is a screen for registering the correspondence between daily transaction names and journals. In the transaction name registration unit 11a, the account name terminal 1b In response to the request, the transaction name registration screen G1 is displayed on the terminal side. Then, the transaction name registration unit 11a selects the “transaction type” selected from the “transaction type” registered in advance as “transaction name” composed of an arbitrary character string set by the user through the transaction name registration screen G1. ”And execute a process of additionally registering in the transaction content dictionary in the transaction name database 12a. In addition to this additional registration function, the transaction name registration unit 11a has a function of updating the transaction content dictionary in the transaction name database 12a in accordance with operations for editing and deleting transaction types by the user. In the example of FIG. 3, the accountant user performs an operation such as registration, but the “transaction name” is a character string that expresses the contents of the transaction in terms that are regularly used by the business user. The business users themselves can also register directly.

(2-2) Journal Template Registration Unit The journal template registration unit 11b sets a new “journal template” to the “transaction type” set by the user through the journal template registration screen G2 and the “transaction details template” corresponding to the transaction type. ”To execute additional registration in the transaction type dictionary in the journal template database 12b.

  As a form in which the user sets the correspondence between the “transaction type” and the “description template”, a new “transaction type” set by the user through the journal template registration screen G2 is registered in advance. The user sets a new "transaction type" and a new "transaction detail template" corresponding to the first form set by selecting "transaction details template" and the journal template registration screen G2. There is a second form.

  In the case of the second form, when “Account item” is set in the new “Transaction details template”, the correspondence between “Transaction type” and “Account item” is set. If the corresponding relationship is not set, data with uncertain account items is created as the journal data. The journal template registration means 11b has a function of executing editing and deletion of a journal template registered in the transaction type dictionary through the journal template registration screen G2 in addition to the journal template additional registration function as described above. Yes.

(2-3) Transaction Registration Unit The transaction registration unit 11c presents the transaction name registered in the transaction name database 12a in a selectable manner in response to a request from the business entity terminal 1a and variable elements of the transaction. A process for displaying a transaction registration screen G3 for presenting information (amount, date, etc.) on the browser of the requesting company terminal 1a is executed. At that time, for example, when the date (transaction date) has been selected in advance on the calendar image, display of the item to be presented on the transaction registration screen G3 (or excluding the date item from the information that needs to be input by the user) (or Execute validation / invalidation processing of information entry (in this item).

  The business user can complete the transaction information input operation simply by selecting the transaction name on the transaction registration screen G3 (or on the transaction input dialog screen) and inputting the transaction amount of the transaction. .

(2-4) Journal Generation Unit The journal generation unit 11d obtains a journal template corresponding to the transaction type of the transaction from the transaction name selected through the transaction registration screen G3, and is set in the journal template. Journal data (post-journal accounting data) of the transaction is automatically generated based on the fixed transaction details information and variable element information (amount, etc.) entered through the transaction registration screen G3, and stored in the journal database 12c. Execute the process to save. The journal template is determined by obtaining a journal template corresponding to the transaction type associated with the selected transaction name from the journal template database 12b.

  Further, when the correspondence between the transaction type and the account is registered after the journal processing, the journal generation unit 11d determines the account of the transaction type (temporary account) according to the registration processing of the correspondence, It has a function of executing a process of automatically reflecting the account item after confirmation to the journal data for which the account item is not yet confirmed.

(2-5) Aggregation processing means Aggregation processing means 11e is an aggregation means used by operators for daily management (hereinafter referred to as "first aggregation means") and mainly for accountants to perform regular accounting processing. It is broadly classified into a totaling means to be used (hereinafter referred to as “second totaling means”).

  In response to a request from the operator terminal 1a, the first tabulating unit executes various tabulation processes using the transaction database 12d and displays the tabulation result on the browser of the requesting operator terminal 1a. Consists of including. This first tabulation means tabulates the data in the transaction database 12d using “transaction type”, which is the minimum unit for grouping transactions as in the account item, as an aggregation key instead of the account item. Various tabulation data such as another tabulation, tabulation by customer / purchase, tabulation by fund item (cash / deposit, etc.), tabulation for planned acquisition, etc. are transmitted to the operator terminal 1a side. The aggregated data is tabular or graph data, and the transaction types described in the aggregated data for each transaction type are general terms that are generally assumed to be used as described above (pre-system Registered terms) or terms registered by the operator. For this reason, even a business operator who does not have accounting knowledge such as account items can accurately and easily grasp the company's management status and the like by viewing various tabulated data from the business operator terminal 1a.

  On the other hand, the second tabulation means executes various tabulation processes using the journal database 12c in response to a request from the accountant terminal 1b (or the operator terminal 1a), and displays the tabulation results and the like as the requesting accountant terminal 1b. Means for displaying on the browser. This second tabulation means executes journal data tabulation processing and the like using the account item as a key to generate an electronic document for financial accounting. The electronic document for financial accounting generated by the second tabulation means is a general electronic document such as a slip (transfer slip, deposit slip, withdrawal slip, etc.), various books (journal diary, general ledger). , Cash account book, deposit account book, accounts receivable book, accounts payable book, expense book, etc.), various summary tables, various management analysis information, C / F calculation statements, financial statements / financial statements, financial statements Various financial accounting data such as account breakdown, each document related to consumption tax return, borrowing statement, deposit and savings statement, actual cash schedule. In addition to means for outputting these financial accounting electronic documents to the user terminal 1, the accounting processing server 11 converts the requested electronic documents as financial accounting data in a predetermined data format in response to a request from an external computer. Means for outputting to the requesting external computer is provided.

  Of the above electronic documents for financial accounting, electronic data other than financial accounting data (financial statements / financial statements, breakdown of account items attached to financial statements, and documents related to consumption tax declarations) used for financial statements / reports The document is a generation target of the first counting means. In addition, as the other service functions, the tabulation processing unit 11e displays a deposit / withdrawal schedule of periodic transactions such as public charges, various insurances, and rents, or displays a future fund transition in a graph. “Funding simulation function”, “quote / invoice / invoice issuance function”, “sales analysis table creation function”, “inventory management function”, etc. “sales management business support function” that supports operations related to sales management, salary and bonus details “Issuance function” that supports work related to payroll, such as issuing function, is provided.

  Hereinafter, characteristic technical matters of the present invention will be described in more detail with reference to configuration examples of the databases 12a to 12c according to the present invention and specific examples of GUI screens G1 to G3. Note that the processing that has already been described will be omitted or simplified.

(3) Structure of database according to the present invention (3-1) Structure of database used for transaction registration and journal processing The database used for transaction registration and journal processing is a first dictionary database that can be customized mainly by a business user. (Transaction name database 12a in FIG. 3) and a second dictionary database (journal template database 12b in FIG. 3) that can be customized mainly by an accountant user.

  4A to 4C are schematic diagrams showing an example of the structure of a transaction name database 12a that is a first dictionary database and a journal template database 12b that is a second dictionary database. FIG. FIG. 4B shows a configuration example of the transaction content dictionary table 12a (t) stored in the transaction name database 12a. FIG. 4B shows a configuration example of the transaction dictionary table 12b (t1) stored in the journal template database 12b. (C) shows a configuration example of the transaction dictionary details table 12b (t2) stored in the journal template database 12b.

  The transaction content dictionary table 12a (t) is composed of records for each transaction name (transaction content), and the transaction type dictionaries used as journal templates are the transaction dictionary table 12b (t1) and the transaction dictionary details table 12b (t2). The tables 12b (t1) and 12b (t2) are composed of records for each transaction type. Each table 12a (t), 12b (t1), 12b (t2) is managed with a transaction content dictionary ID, a transaction dictionary ID, and a transaction dictionary specification ID, and each table is based on the transaction dictionary ID. Are linked and managed.

  Specifically, the transaction dictionary ID is an ID (identifier) assigned to each transaction type, and the transaction dictionary ID is indicated by links (broken lines) in FIGS. 4 (A) to (C). "Transaction name (transaction content)" in the transaction content dictionary table 12a (t), "Transaction type (transaction dictionary name)" in the transaction dictionary table 12b (t1), and in the transaction dictionary details table 12b (t2) “Used as link information for associating with transaction dictionary details (detail information including account items).

  Here, the data items of the tables 12a (t), 12b (t1), and 12b (t2) will be described with reference to FIGS.

(3-2) Structure of Transaction Content Dictionary Table (Transaction Name DB) As shown in FIG. 4A, data items of the transaction content dictionary table 12a (t) include “transaction content dictionary ID”, “transaction dictionary”. ID ”,“ transaction content (transaction name) ”(transaction content used routinely by the establishment user: for example,“ bus regular fee ”), and“ system item ”(parameter item used for display control, etc.) By referring to the transaction content dictionary table 12a (t), a list of “transaction names” registered in the transaction name database 12a is obtained.

  In this transaction content dictionary table 12a (t), the transaction name (transaction content) of the content generally assumed to be used is pre-registered in the system, but in this embodiment, as described above, editing, A GUI for deletion and additional registration is provided, and editing, deletion, and additional registration by the user are possible. That is, the business user or the accountant user edits and customizes the transaction name registered in the system for his / her office by editing and registering operations on the GUI screen from the user terminal 1 as necessary. An arbitrary transaction name (for example, an arbitrary character string such as “paid taxi fee”) can be additionally registered.

(3-3) Structure of Transaction Dictionary Table (Journaling Template DB) As shown in FIG. 4B, the data items of the transaction dictionary table 12b (t1) include “transaction dictionary ID”, “transaction type (transaction dictionary). Name) ”and“ system item ”, and by referring to this transaction dictionary table 12b (t1), a list of transaction types registered as journal templates is obtained. “Transaction type” is a term for business users used in place of accounting account items. For example, terms such as “equipment” and “transportation expenses” are registered in the system in advance. This “transaction type” can be edited, deleted, and additionally registered by the user in the same manner as the “transaction name” described above.

  In the present embodiment, for example, when the user additionally registers “transaction name” and “transaction type”, the transaction name registration means 11a in the accounting server 11 sets the “transaction name” and “transaction type”. The transaction content dictionary table 12a (t) and the transaction dictionary table 12b (t1) are generated, and a transaction dictionary ID is automatically assigned and set in the transaction content dictionary table 12a (t) and the transaction dictionary table 12b (t1), respectively. Thus, “transaction name” and “transaction type” are associated with each other.

(3-4) Structure of Transaction Dictionary Detail Table (Journaling Template DB) As shown in FIG. 4C, the data items of the transaction dictionary detail table 12b (t2) are “transaction dictionary item ID”, “transaction dictionary”. "ID", "Loan classification" (debit / credit in journal), "detail display order" (display order in journal), "account ID" (account item in journal), "auxiliary item selection type" (in transaction registration screen) Supplementary subject selection user interface setting information), “subsidiary master category” (type of supplementary subjects: “customer”, “financial institution”, “product”, “employee”), “subject subject ID” (journal entry ID) Auxiliary subject: Omitted), “Tax category” (consumption tax subject / non-subject, if applicable, aggregation category setting information), “Tax calculation category” (consumption tax input user interface setting information on the transaction registration screen) , “Consumption tax rate category” (consumption tax rate setting information), and “system item”, by referring to this transaction dictionary details table 12b (t2), for each transaction type registered as a journal template (account item) Detailed information for each) is obtained. In the present embodiment, a GUI for editing detailed information and additional registration is provided, and editing and additional registration by the user can be performed from the GUI screen (journal template registration screen G2).

(3-5) Configuration of Journal Database FIGS. 5A and 5B are schematic diagrams showing data items of the transaction table 12c (t1) and the transaction details table 12c (t2) in the journal database 12c.

  The transaction table 12c (t1) and the transaction details table 12c (t2) are tables in which elements of journal data are stored for each item, and the tables 12c (t1) and 12c (t2) are transaction IDs and transaction details IDs. Is assigned and managed, and each table is linked and managed by the transaction ID.

  Here, the data items of the tables 12c (t1) and 12c (t2) will be described with reference to FIGS. 5 (A) and 5 (B).

<Data item of transaction table 12c (t1)>
As shown in FIG. 5A, the data items of the transaction table 12c (t1) include “transaction ID”, “transaction date” (transaction date input by the operator user at the time of transaction registration), “transaction dictionary name”. (= Transaction type: copied from the transaction dictionary table 12b (t1), which is a journal template), “transaction details” (transaction name selected / edited by the operator user at the time of transaction registration), “transaction number” (automatically collected at transaction registration) And a system item, and by referring to the transaction table 12c (t1), a list of transaction names after journal processing and a transaction name of the transaction date are obtained.

<Data item of transaction details table 12c (t2)>
As data items of the transaction details table 12c (t2), as shown in FIG. 5 (B), “transaction details ID”, “transaction ID”, “loan classification”, “detail display order”, “account item ID” , Auxiliary subject ID (customer, product, etc. entered by business user during transaction registration), "Tax category", "Tax calculation category", "Consumption tax rate category", "Amount" (entered by business user during transaction registration) ), “Consumption tax amount”, and “system item”, and by referring to this transaction details table 12c (t2), it is configured to obtain detailed information on the transaction after journal processing .

  Of the data items in the transaction details table 12c (t2) above, for “Loaning classification”, “Detail display order”, “Account ID”, “Tax classification”, “Tax calculation classification”, and “Consumption tax rate classification” The journal template (copied from the transaction dictionary details table 12b (t2) and “consumption tax amount” is automatically calculated from the amount and the journal template (setting information such as the consumption tax rate category) at the time of transaction registration.

(3-6) Structure of Transaction Database The data item of “transaction data” registered in the transaction database 12d is the transaction table 12c (t1) and transaction in the journal database 12c illustrated in FIGS. 5 (A) and 5 (B). The contents are the same as those in the detail table 12c (t2) (there are only the same contents except that there is no account item ID and auxiliary subject ID), and the description of each data item is omitted.

(4) Specific Example of GUI Screen According to the Present Invention Next, a main GUI screen according to the present invention will be described. In the following screen example, “transaction name” is “transaction content” and “transaction type” is “transaction category”, but for explanation, “transaction content” and “transaction category” in the screen example are each It replaces with "transaction name" and "transaction type" and explains.

(4-1) Configuration of Transaction Name Registration Screen FIG. 6A is a schematic diagram showing a specific example of the transaction name registration screen G1. This transaction name registration screen G1 is used as a GUI screen for the user to edit and additionally register a “transaction name”. In the initial state, a list of transaction names registered in advance in the system is displayed. When the number of items that can be displayed on one screen is exceeded, the number of items indicating how many items are displayed is displayed. In that case, the display contents can be switched by the operation of the button for switching to the next page or the previous page, the operation of the vertical scroll bar, or the search operation of the search key (partial character string of the transaction name, etc.). ing. By clicking the header of each column, the list items are switched from ascending order to descending order. Furthermore, the “table” displayed on the screen has a variable width, and is automatically enlarged or reduced in accordance with the drawing area. These display controls are similarly performed in other screen examples.

  On the transaction name registration screen G1, as shown in FIG. 6A, operation buttons such as a new creation button, an edit button, a delete button, and a search button for the above-described refinement search are provided. Click the New button to register a new account. In response to the click operation, the transaction name registration unit 11a of the accounting server 11 activates a “trade name registration dialog” for registering the transaction name and displays the screen.

  FIG. 6B shows an example of a transaction name registration dialog screen G1a (screen example in the new creation mode). On the screen G1a, an input column for “transaction name”, a selection column for “transaction type”, and A “transaction classification” selection field is provided. The user inputs a transaction name composed of an arbitrary character string from the transaction name input field, and selects and inputs the transaction type of the transaction in the selection field. At that time, by selecting “transaction classification” (sales / receipt, purchase / withdrawal, expenses, etc.) before selecting the transaction type, the transaction type to be selected can be narrowed down. For example, when “expense” is selected, “transaction type” belonging to “expense” is displayed in the selection column of “transaction type” so that the selection operation becomes easy. “Transaction classification” is information that is not used for journal conversion, but is used to narrow down and display “transaction type” as described above. is there.

  When the OK button on the transaction name registration dialog screen G1a is clicked, the transaction name registration means 11a determines whether or not the input transaction name is already registered (whether the transaction classification, transaction type, and transaction name are the same). If it is already registered, a warning dialog is displayed. On the other hand, if it is determined that the transaction name is not registered, the entered transaction name is set in the transaction content dictionary table 12a (t) and the selected transaction type is set in the transaction dictionary table 12b (t1). Furthermore, by setting the automatically assigned transaction dictionary ID in the respective tables 12a (t) and 12b (t1), the additionally registered “transaction name” is associated with the “transaction type” of the transaction, and those tables Records 12a (t) and 12b (t1) are additionally registered in the transaction name database 12a.

  When the user edits a transaction name, after selecting and clicking the corresponding transaction name displayed on the transaction name registration screen G1, the transaction name registration dialog screen G1a in FIG. 6B is clicked. (Screen in edit mode) is displayed. The screen configuration is the same as the configuration of the screen G1a in the new creation mode, and the user edits the transaction name displayed in the transaction name display field (input field in the new creation mode) on the screen G1a. By clicking the OK button, the transaction name registered in the transaction name database 12a is changed to the edited content.

  If you want to delete an unnecessary “transaction name” at the establishment, select one or more corresponding transaction names on the transaction name registration screen G1, and then click the OK button on the delete dialog screen (not shown). By clicking, the transaction name registered in the transaction name database 12a is deleted.

(4-2) Configuration of Journal Template Registration Screen FIG. 7A is a schematic diagram showing a specific example of the journal template registration screen G2. This journal template registration screen G2 is used as a GUI screen for registering associations between transaction types and account items, and data of transaction dictionary details for each account item (transaction type) used as a journal template. In the initial state, journal template items (transaction dictionary table 12b (t1) and transaction dictionary details table 12b (t2) registered for each business operator (for example, business types such as tax-exempt business operators and simple taxation business operators) Item) is displayed in a list. As for the display order, items individually registered for each business operator are displayed in the registration order following the template order at the time of initial introduction. In the lower table, detailed information at the top of the list is displayed in the initial state.

  As shown in FIG. 7A, a new creation button, an edit button, and a delete button are provided on the journal template registration screen G2, and an account item (transaction type and account item for the transaction type additionally registered by the user is provided. If you want to register additional information as a journal template, set the transaction type display line to be registered from the list of transaction types displayed on the journal template registration screen G2. After clicking, click the New button.

  When the new creation button is clicked, the journal template registration means 11b of the accounting processing server 11 activates the “transaction dictionary registration dialog” with the activation mode as the new creation mode and displays the screen.

  FIG. 7B shows an example of a transaction dictionary registration dialog screen G2a for setting a transaction classification display field, a transaction type display field, a screen type selection field, and an account item on the screen G2a. A combo box, a registration button, and a cancel button are provided.

  When the new creation button is clicked, “other” is displayed in the transaction classification display field, and the transaction type selected on the journal template registration screen G2 is displayed in the transaction type display field. Also, all the screen type selection columns are not checked and are invalidated, and all the combo boxes for setting account items and the like are blank.

  In the combo box, the user inputs detailed information such as the account item corresponding to the transaction type and the auxiliary item, and clicks a registration button on the screen G2a. In addition, the account items can be selected by clicking one or more of the check boxes of the selection items such as “cash”, “deposit”, “credit card”, “account”, “account” displayed in the screen type. Accounts are set automatically.

  The journal template registration means 11b sets the information input in the combo box in the transaction dictionary details table 12b (t2) and uses the transaction dictionary ID obtained from the transaction dictionary table 12b (t1) of the transaction type as the transaction dictionary details table. By setting 12b (t2), the additionally registered “transaction type” is linked to the detailed information including “account item”, and the transaction dictionary detailed table 12b (t2) is additionally registered in the transaction name database 12a. .

  When a user edits a journal template of detailed information, after clicking the display line of the transaction type to be edited from the transaction type list displayed on the journal template registration screen G2, click the edit creation button. To do.

  When the edit creation button is clicked, the journal template registration means 11b of the accounting server 11 starts the “transaction dictionary registration dialog” with the start mode as the edit mode and displays the screen. The screen configuration is the same as the configuration of the transaction content registration dialog screen G2a in FIG. 7B, and the user edits the detailed information displayed on the screen G2a, and then clicks the registration button to enter the journal template. The template of the detailed information registered in the transaction dictionary detailed table 12b (t2) in the database 12b is changed to the edited content.

  In the edit mode, a transaction classification item list of system fixed values is displayed as a selection item in the transaction classification display field on the screen G2a of the “transaction content registration dialog”. Further, in the account item combo box, in addition to the account item list set for each business operator, as shown in FIG. 7B, “screen type” is displayed as a selection item. Further, in the combo box of the selection item of the auxiliary item, detailed information of the transaction dictionary detail table 12b (t2) corresponding to the transaction type selected on the journal template registration screen G2 is displayed.

(5) Operational Example of Accounting Server Related to Automatic Journaling Next, an operational example of the accounting server related to automatic journaling will be described with reference to the flowchart of FIG. FIG. 8 shows a flow from determining the corresponding journal template from the transaction name input by the business user to outputting the journal data of the transaction. Steps S1 and S6 in FIG. 8 are user operations, and the other steps are processes of the accounting processing system (the transaction registration unit 11c of the server 11). Hereinafter, it demonstrates along the flow of the flowchart of FIG. Note that the processing that has already been described will be omitted or simplified.

(5-1) Transaction name input / selection operation The business user accesses the website of the accounting system 10 from the business operator terminal 1a, and inputs authentication information (company code, login ID, password) from the login dialog. And log in. If the login authentication is successful, the user's home screen (screen displaying various menus, calendar images, notifications for the business user, fund balance summary of the business office, etc .: not shown) is displayed. Therefore, for example, the “transaction registration screen” is switched via the navigator menu.

  When the transaction registration screen is activated, the accounting server 11 searches the transaction name database 12a for a transaction name (transaction content), and registers a transaction name list registered in the transaction content dictionary table 12a (t). The screen is set on the screen, and the transaction registration screen is displayed on the display unit of the business operator terminal 1a (step S1a).

  FIG. 9 shows a specific example of the transaction registration screen G3, and a list of transaction names is displayed in the display column for transaction names (transaction details). The user selects a transaction name to be journalized from the list displayed on the transaction registration screen G3 (step S1).

(5-2) Journal Template Determination Processing When a transaction name is selected by the user, the accounting server 11 searches the transaction name database 12a with the selected transaction name, and determines a journal template. Specifically, the transaction content dictionary table 12a (t) in the transaction name database 12a is searched using the selected transaction name as a search key (step S2), and the search is performed as illustrated in FIGS. 4A to 4C. The transaction dictionary ID is obtained from the transaction content dictionary table 12a (t) obtained as a result, and the transaction dictionary table 12b (t1) and the transaction dictionary details table 12b (t2) linked with the transaction dictionary ID are used as journal templates. Determine (step S3).

(5-3) Presentation process of user input items required for journal entry As described above, journal template is a journal template in which fixed transaction information is set according to the transaction type corresponding one-to-one with the account item. If the journal template is determined, information (customer, product, etc.) necessary for the journal is determined (step S4).

  When the information necessary for journal entry is determined, the accounting server 11 validates / invalidates the user input items on the transaction registration screen G3. For example, in the transaction type journal processing, only the user input items necessary for the journal are validated, and all items that do not require the user to input information are invalidated. Note that “validation” as used herein means, for example, that the user can input information on the item and present the user input items necessary for journalization by displaying the background of the item in a specific color. To tell. In the example of the transaction registration screen G3 in FIG. 9, items of date (transaction date), business partner, and transaction amount (income amount or expenditure amount) are validated. In addition, when the business partner is set in the journal template by the user, the date and the transaction amount are activated, and when the date is selected on the calendar screen (not shown), only the transaction amount is activated. It is displayed on the transaction registration screen G3 as variable element information of the transaction (step S5).

(5-4) User input operation of information necessary for journal entry The user inputs information (amount of money, etc.) necessary for journal entry from the column of user input items validated in step S5. In the example of the transaction registration screen G3 in FIG. 9, the information obtained from the journal template is displayed in the fields of the transaction classification, transaction type, and transaction name, and the cash balance column has a specified period. The calculated value of the cash balance until it enters is displayed, and the calculated value of the cash balance carried forward in the next month of the specified period is displayed in the carried forward amount column (step S6).

  When the input of the user input item is completed in step S6, the accounting processing server 11 generates transaction data of the transaction in a predetermined file format and registers it in the transaction database 12d. Note that the aggregation processing unit 11e executes various aggregation processes by the first aggregation unit using the transaction database 12d (step S7).

(5-5) Conversion process to journal data The accounting server 11 executes the registration process in step S7, and also inputs user input item data and journal template data (transaction dictionary table 12b (t1) and transaction dictionary details). Copy the data of the item to be copied in the table 12b (t2)) to the storage area of the item in the transaction table 12c (t1) and the transaction details table 12c (t2) to generate journal data, Save in the journal database 12c. At that time, the transaction dictionary ID is obtained from the transaction dictionary table 12b (t1) in which the transaction type of the transaction is stored, and the account item is obtained from the transaction dictionary details table 12b (t2) associated with the transaction dictionary ID. Then, by reflecting the account item for “transaction type” in the transaction details table 12c (t2), “transaction type” is converted to “account item. In this case, for example, the transaction type is changed by the operator user. After the additional registration, if the accountant user has not registered the correspondence between "transaction type" and "account", in other words, the "account" corresponding to the "transaction type" of the transaction is the journal template. If it is not registered in the transaction dictionary statement table 12b (t2), the journal generation unit 11d of the accounting processing server 11 uses the provisional journal data (the transaction table 12c (t1) in FIG. 5 and the account item). Generating a undetermined transaction details table 12c (t2)) (step S8).

  In step S8, when the correspondence between the “transaction type” and the “account item” is set by the accountant user after the provisional journal data is generated, the accounting server 11 at that point Account items are registered in the journal template corresponding to the type (in the transaction dictionary details table 12b (t2)), and the account items are reflected in the transaction details table 12c (t2). As a result, regular journal data is generated for the transaction. In other words, the accounting processing server 11 determines the account item of the temporary account item according to the registration process of the correspondence relationship, and determines the journal template corresponding to the transaction type registered by the user and the data after the journal processing. Execute processing that automatically reflects the account. Then, the aggregation processing unit 11e executes processing for generating various financial accounting electronic documents by the second aggregation unit using the journal database 12c.

  In the above-described embodiment, the configuration in which the business operator terminal 1a and the accountant terminal 1b are connected to be communicable with each other via the network 2 has been described as an example. However, a configuration that does not include the accountant terminal 1b is also described. Included in the invention. Further, although the SaaS type system has been described as an example, it is also possible to adopt a form in which each means 11a to 11e (and databases 12a to 12d) is provided in package software that is installed and operated on a user terminal.

1 user terminal 1a business operator terminal 1b accountant terminal 2 network 10 accounting processing system 11 accounting processing server 11a transaction name registration unit 11b journal template registration unit 11c transaction registration unit 11d journal generation unit 11e aggregation processing unit 12 database 12a transaction name database (1 dictionary database)
12a (t) Transaction content dictionary table 12b Journal template database (second dictionary database)
12b (t1) Transaction dictionary table 12b (t2) Transaction dictionary details table 12c Journal database 12c (t1) Transaction table 12c (t2) Transaction details table 12d Transaction database G1 Transaction name registration screen G2 Journal template registration screen G3 Transaction registration screen

Claims (6)

  A first dictionary in which transaction names indicating transaction contents are registered, and a transaction type representing a minimum unit classification for grouping transactions in general terms are stored in association with the transaction names and fixed according to the transaction type. A second dictionary in which journal templates storing various transaction information are registered, a transaction name registration means for registering a transaction name set by a user in the first dictionary in association with the transaction type, and in the first dictionary A transaction registration means for presenting a registered transaction name on the transaction registration screen so as to be selectable, and a journal template corresponding to the transaction type of the transaction from the transaction name selected through the transaction registration screen, The journal is determined based on the journal template information and variable element information of the transaction input through the transaction registration screen. Using the journal generation means for automatically generating data and the transaction type as an aggregation key instead of an account item, the transaction data registered through the transaction registration screen is aggregated and used by operators for daily management. An accounting processing system comprising: a tally processing means for automatically generating various tally data.   The system further comprises journal template registration means for registering a transaction type set by a user through a journal template registration screen and fixed transaction information corresponding to the transaction type as a new journal template in the second dictionary. The accounting system according to claim 1.   The transaction registration means determines a journal template according to the transaction type of the transaction from the transaction name selected through the transaction registration screen, and variable element information of the transaction based on the information of the journal template. The accounting processing system according to claim 1, further comprising a function of determining and presenting to a user.   When the transaction date is specified on a calendar image where the transaction date can be specified and the business partner of the transaction is set in the determined journal template, the transaction registration unit can change the transaction. 4. The accounting system according to claim 3, wherein only the transaction amount is presented to the user as element information.   The accounting processing system according to claim 1, wherein the aggregation processing unit has a function of generating the financial accounting document in an XBRL format.   The accounting system according to any one of claims 1 to 5, wherein the accounting system is a SaaS type computer system having a database storing the first dictionary and the second dictionary and each means on the host side. Processing system.