JP2015125608A - Accounting processing system and accounting processing program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an accounting processing system which allows journal input far easily and an accounting processing program which has a computer perform function of the system.SOLUTION: An accounting processing system has a function to create an electronic document for financial accounting by processing electronized accounting data and includes: storage means 2 which stores combinations of journalizing items and journalizing abstracts in summary journalizing; analysis means 3 which identifies a word 4 from phrases included in inputted accounting data 1; and search means 5 which selects a combination of journalizing items and journalizing abstracts stored in the storage means 2 on the basis of the word 4 identified by the analysis means 3 and outputs journalized data 6 from the inputted accounting data.

Description

  The present invention relates to an accounting processing system and an accounting processing program having a function of processing electronic accounting data to create an electronic document for financial accounting.

  Conventionally, application software (accounting processing software) for supporting financial accounting work has been developed and used in corporations and general households. Accounting processing software is installed in an information processing apparatus such as a personal computer, or in recent years, is installed in an application server or the like other than a computer operated by a user. Patent Document 1 is software that processes electronic accounting data and creates various financial accounting electronic documents such as accounting documents and financial statements, and various functions for supporting financial accounting operations, For example, the automatic journal entry function that automatically journals transactions entered from the transaction entry screens such as various books and slips prepared as standard and user-defined books, and the entered journals by date, amount, and account There has been proposed a journal search function that searches and displays only journals that meet conditions such as subjects and supplementary subjects.

Japanese Patent No. 4233537

  In accounting work, it is important to store individual transactions such as sales and expense payments as journalized data classified into appropriate "subjects" (journal items) in a database managed by accounting software. This is a laborious work. It is not easy for accounting non-professionals to assign appropriate journal entries for real transactions. Also, for example, transaction expenses are saved in the bank database when paying by debiting from a bank account, but it is troublesome to visually check the data and enter it in the accounting software database. This is an operation. In view of such circumstances, an object of the present invention is to provide an accounting processing system in which so-called journal entry is made much easier and an accounting processing program for causing a computer to function.

As a result of intensive studies by the present inventors, the present invention having the following characteristics has been completed.
(1) An accounting processing system having a function of processing electronic accounting data to create an electronic document for financial accounting, and storage means for storing a combination of journal entry items and journal descriptions in accounting journals Analysis means for identifying words from the words included in the accounting data, and the input accounting data by selecting a combination of journal entry and journal description stored in the storage means based on the words identified by the analysis means And a search means for outputting journalized data from the accounting system.
(2) A storage unit is provided for storing a combination of a journal item and a journal description to which a count and a date are assigned, and each time a combination of a journal item and a journal summary is selected by the detection unit, the selected combination is stored. The count in the means is incremented by 1 and the date is updated to the selected date, and the count and date values are referenced when the combination of journal entry and journal description is selected in the detection means. Accounting system.
(3) At least first and second display means, first and second input means, and extracted data obtained by totaling the number of applicable journals and the total amount according to predetermined extraction conditions from digitized journalized data Aggregation / display means configured to be displayed on the first display means and to give an approval flag to the extracted data from the first input means; and the extracted data to which the approval flag is attached is displayed on the second display means. Journal data display means configured to receive the selection of the extracted data from the second input means, and display the individual journalized data before the aggregation of the selected extracted data on the second display means And an accounting system comprising:
(4) An external data acquisition unit configured to acquire predetermined data from a predetermined external database is provided, and the data acquired from the external database is provided to the analysis unit and the search unit. Accounting system.
According to the present invention, the accounting processing system may include the features (1) to (4) alone, or may include two or more in combination.
Furthermore, according to the present invention, an accounting processing program for causing a computer to function as each means of the above-described accounting processing system is also provided.

  According to the present invention, even if it is a non-accounting expert, correct journalized data can be easily obtained by inputting words in a transaction. In a preferred embodiment, the accounting system of the present invention can “learn” and output correct journal data more reliably and easily for frequently entered transactions. In another preferred embodiment, for example, data approval / confirmation work between a first user, such as a small business, and a second user, such as a tax accountant office or an accounting office, is greatly facilitated. In yet another preferred embodiment, data on transactions such as expense payments is automatically obtained by using a bank internet transaction service or a credit card internet use statement reference service, and correct journalized data is obtained. Can be generated.

It is a conceptual diagram of the accounting processing system of this invention. It is a display example of the 1st and 2nd display means in the accounting processing system of the present invention.

  Hereinafter, the present invention will be described in detail with appropriate reference to the drawings. However, the present invention is not limited to the illustrated embodiment.

  The accounting processing system of the present invention (hereinafter also simply referred to as “system of the present invention”) has a function of processing digitized accounting data and creating an electronic document for financial accounting. The accounting system usually includes various books (journal diary, general ledger, cash account book, deposit account book, accounts receivable account, accounts payable, expense book, etc.), slips (transfer slips, deposit slips, output slips). A database that stores data related to various financial accounting documents such as financial slips), summary tables, consumption tax returns, financial statements, etc. in association with index information, etc. And means such as a CPU for managing the means.

  FIG. 1 is a conceptual diagram of the system of the present invention. The system of the present invention includes a storage means 2. The storage unit 2 stores a combination of journal entry items and journal descriptions in the accounting journal. Examples of the combination include a combination of a journal entry “Electricity bill” and a journal entry subject “Utilities”, a combination of a journal entry “Water bill” and a journal entry “Water utilities”, and the like. . The combination of the journal entry and journal summary stored in the storage unit 2 may be configured so that the user can arbitrarily store it.

  Preferably, count and date data are assigned to the combination of journal entry and journal summary stored in the storage means 2. The count indicates the number of times that the combination of the journal item and journal summary is adopted in journalized data to be described later. For example, it is preferable that a combination of a journal abstract “water bill” and a journal subject “water utility cost” be configured so that the count of the combination is incremented by one every time it is adopted as journalized data. Therefore, if you refer to the count of the combination of the journal entry “Water bill” and the journal entry subject “Utilities”, which combination of the journal entry “Water bill” and the journal subject “Water utilities” It can be judged whether it is employed frequently. The date data is preferably updated when, for example, a combination of a journal entry “water bill” and a journal item “water utility” is adopted as the journalized data. As a result, if you refer to the date data of the combination of the journal entry “Water bill” and the journal subject “Water utilities”, the combination of the journal summary “Water bill” and the journal subject “Water utilities” It is possible to determine the most recent time when is adopted.

  For example, when a user inputs actual economic activities such as sales of goods or purchase of consumables as accounting data in the system of the present invention, the user can input in free words. In FIG. 1, it is assumed that the phrase “for electricity bill” is written in the input accounting data 1. In this case, the analysis means 3 of the system of the present invention identifies a word from the phrase “for electricity bill for June” and decomposes the word into four words (words) such as “electricity bill”, “June”, etc. Group).

  A known language recognition technique or the like can be referred to as appropriate for a specific method for identifying a word in the analyzing unit 3 from the input word / phrase. For example, a technique of recognizing the appearance of a space, alphabet, kana, etc. as a break of a word is conceivable.

  Based on the word 4 identified and generated by the analysis means 3, an appropriate combination of journal entry item and journal summary is selected. The search means 5 provided in the system of the present invention compares the above-mentioned word 4 with the combination of the journal entry and journal summary stored in the storage means 2. For specific contrast methods, publicly known techniques related to language analysis can be referred to as appropriate. For example, a combination of a journal item and a journal description having a high degree of coincidence with the word 4 may be selected, or a combination of a journal item and a journal description may be selected from the synonym of the word 4 by referring to the synonym database separately. Good. In the system of the present invention, the search means 5 may be configured to present a plurality of options for the combination of journal entry subject and journal summary to the user and allow the user to select an appropriate combination.

  When the count and date are given to the combination of the journal entry and journal summary stored in the storage device 2, the count and date values are referred to upon selection by the detection means 5. It is preferable. For example, a combination with a large count value, that is, a combination of a frequently used journal item and journal description may be preferentially selected, or a combination option having the same count value may be selected. In the case where there are a plurality of dates, the date having a new date may be prioritized.

An example of adding a count and date will be described.
For example, it is assumed that the following data is included as “a combination of a count item and a journal entry” and “a combination of journal entries and journal descriptions” stored in the storage device 2.

A store, expendable supplies cost, count (+1), date (October 1, 2013)
A store, office supplies cost, count (+2), date (November 1, 2013)

When such data is stored in the storage device 2, when new input data is generated on November 15, 2013 and the word "A store" is identified by the analysis means 3, the search means 5 selects “A store, consumables cost” or “A store, office supplies cost” as candidates from the word “A store”. Then, referring to the count, the value of “A store, office supplies costs” is larger, and therefore, the tendency to select “A store, office supplies costs” as the journalized data increases. When “A store, office supplies cost” is finally adopted as the journalized data, the count value of “A store, office supplies cost” in the storage device 2 is increased to (+3) and the date is It will be updated on (November 15, 2013).

Another example of giving a count and date will be described.
Similarly to the above, it is assumed that the storage device 2 includes the following data.

A store, expendable supplies cost, count (+2), date (October 1, 2013)
A store, office supplies cost, count (+2), date (November 1, 2013)

When such data is stored in the storage device 2, when new input data is generated on November 15, 2013 and the word "A store" is identified by the analysis means 3, the search means 5 selects “A store, consumables cost” or “A store, office supplies cost” as candidates from the word “A store”. And since the value of the count is indistinguishable between the two, the date data is further referenced, and the date of “A store, office supplies costs” is newer, so “A store, office supplies costs” is the journalized data. The tendency to be selected increases. When “A store, office supplies cost” is finally adopted as the journalized data, the count value of “A store, office supplies cost” in the storage device 2 is increased to (+3) and the date is It will be updated on (November 15, 2013).

  Thus, the more accurate the selection is expected, the more the detection means 5 is used by providing the count and date, which means that the detection means 5 substantially “learns”. . The specific method of referring to the count and date is not limited to the above example, and publicly known techniques in the field of data analysis can be appropriately referred to.

  The combination of the journal item and journal summary selected in this way is output as journalized data. The form of output is not particularly limited. For example, it may be displayed on a screen, stored in the accounting database of the system of the present invention, or a combination thereof. Here, when the count and date are given to the combination of the journal item and journal description stored in the storage device 2, when the journal item and the journal description are adopted as journalized data, The count value is incremented by 1, and the date is updated.

  The system of the present invention has at least first and second display means, and may further have first and second input means. For example, as a typical embodiment in accounting processing, a first display means and a first input means are provided in an office of a company or the like that conducts economic activities, and the office of an advisory tax accountant or the like of the company or the like is provided. Second display means and second input means may be provided.

  FIG. 2 is a display example in the first and second display means. For the display on the first display means 11, the aggregation / display means preferably provided in the system of the present invention is involved. The aggregation / display means first generates extracted data by totaling the number of corresponding journals and the total amount according to a predetermined extraction condition from digitized journalized data. Then, the aggregation / display unit displays the generated extracted data on the first display unit 11. As an example of the extracted data, FIG. 2 includes data generated based on extraction conditions such as a monthly cash balance, a high expense (for example, 100,000 yen or more), and the like. The extraction conditions can be determined in advance, and are usually configured so that items that are likely to cause problems in accounting practices or items that are useful for understanding the management status of companies, etc. can be arbitrarily set. ing.

  The tabulation / display unit may be configured to be able to give an approval flag to each extracted data. The approval flag is typically given by a person in charge of accounting such as a company as having recognized the correctness of the extracted data generated from the first input means. The approval flag is used, for example, as labeling indicating that the data may be sent to a tax accountant / accounting firm.

  In a tax accountant / accounting firm or the like, the second display means 12 can refer to the extracted data with the above-mentioned approval flag. The journal data display means preferably provided in the system of the present invention is configured to display the extracted data with such an approval flag on the second display means 12. According to the journal data display means, selection of extracted data can be received from the second input means. For example, in the second display means 12 in FIG. 2, the extracted data “Checked balance of approved cash account 25 journals 125,000 yen” is input by the tax accountant / accounting firm staff etc. When receiving a selection from the means, the journal data display means can cause the second display means 12 to display the specific journal contents of “25 journals” in the extracted data. As a result, companies, tax accountants, accounting firms, etc. can all count and check journalized data while staying in their workplace. The so-called “web support” mechanism can greatly improve the efficiency of accounting operations.

  The system of the present invention preferably comprises external data acquisition means. The external data acquisition means is means configured to acquire necessary data from an external database different from the system of the present invention. The external database can be determined in advance. For example, examples of the external database include a bank account deposit / withdrawal database and a credit card usage statement database. Data to be acquired from such an external database can also be determined in advance. For example, in the case of a bank account deposit / withdrawal database, it is useful to obtain data on date, deposit / withdrawal, summary (partner, etc.). Since an input of a password or the like is usually required for access to the external database, the external data acquisition means can determine the access means to the external database in advance, including storing the password. Preferably it is comprised.

  Data acquisition from the external database by the external data acquisition means may be specified by the user each time, or the acquisition timing may be specified in advance such as “noon every Monday”. And the acquisition operation may be automatically performed.

  The external data acquisition means is preferably configured to provide the data acquired from the external database to the above-described analysis means, search means, and the like. For example, by applying the date, deposit / withdrawal amount, summary (partner, etc.) data obtained from the above-mentioned bank account deposit / withdrawal database to the analysis means 3, the summary phrase recorded in the deposit / withdrawal database can be obtained. By identifying the word 4 (word group) and generating / outputting the journalized data by the search means 5, it is possible to automatically perform the journalizing process in the accounting process.

  The individual means constituting the system of the present invention described above may be assigned to a computer such as a company, or may be assigned to a computer such as a tax accountant / accounting office, or the company, tax accountant / accounting office, etc. It may be assigned to a computer (e.g., application server) managed by a third party different from the above, or all or a part of each means may be distributed and assigned to each computer described above. As described above, an accounting processing program for causing one or more computers to function as each means of the accounting processing system of the present invention is also an embodiment of the present invention. Specific codes and the like of the accounting processing program of the present invention can be created by appropriately referring to known program techniques in consideration of the function of each means described above.

  According to the present invention, not only is a significant reduction in the workload of accounting processing operations at each company, etc. expected, but in a preferred embodiment, cooperative operations between each company, etc. and a tax accountant / accounting office, etc. Implementation is expected to be greatly facilitated.

DESCRIPTION OF SYMBOLS 1 Input accounting data 2 Memory | storage means 3 Analysis means 4 Word 5 Search means 6 Journalized data 11 1st display means 12 2nd display means

Claims (5)

An accounting processing system having a function for processing electronic accounting data and creating electronic documents for financial accounting,
Storage means for storing a combination of journal entry items and journal descriptions in accounting journal entries;
An analysis means for identifying words from phrases included in the input accounting data;
Search means for selecting a combination of journal entries and journal descriptions stored in the storage means based on the words identified by the analysis means and outputting journalized data from the input accounting data;
Accounting system. A count and date are given to the combination of journal entry and journal description stored in the storage means,
Each time a combination of journal entry and journal description is selected by the detection means, the count in the storage means is incremented by 1 for the selected combination, and the date is updated to the selected date,
When selecting a combination of journal entry item and journal description in the detection means, the count and date values are referred to.
The accounting system according to claim 1. The accounting system includes at least first and second display means and first and second input means,
Extracted data obtained by compiling the total number of journals and the total amount from the digitized journalized data according to a predetermined extraction condition is displayed on the first display means, and an approval flag is given to the extracted data from the first input means Aggregation / display means configured to be able to
The extracted data with the approval flag is displayed on the second display means, the selection of the extracted data is accepted from the second input means, and the individual journalized data before the aggregation of the selected extracted data is displayed on the second display Journal data display means configured to be displayed on the means;
An accounting system according to claim 1 or 2. The accounting processing system further includes external data acquisition means configured to acquire predetermined data from a predetermined external database,
The accounting system according to any one of claims 1 to 3, wherein data acquired from an external database is configured to be provided to the analysis means and / or the search means.   The accounting processing program for functioning a computer as each means of the accounting processing system of any one of Claims 1-4.

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