JP2018077813A - Accounting data processing system and program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an accounting data processing system which can be easily used by a user who does not need any special environment.SOLUTION: In an accounting data processing system including terminal equipment and a server device communicably connected via a network, the terminal equipment comprises a function for recording and transmitting accounting record data to the server device, and the server device comprises a storage part and a control part, and the storage part stores the accounting record data received from the terminal equipment in a predetermined format, and the storage part stores master data to be referenced at the time of journalizing processing, and the control part executes journalizing processing for generating journalizing data of a double accounting system on the basis of the accounting record data and master data stored in the storage part.SELECTED DRAWING: Figure 1

Description

  The present invention relates to an accounting data processing system and program.

  In general, a general double-entry bookkeeping accounting system is required to accurately input the borrowing item of daily transaction data. In some of these systems, journal entries can be registered without deciding on a temporary account. In such a case, due to the characteristics of double-entry bookkeeping, correct aggregation analysis must be performed until a loan account is entered. However, after completing the input of account items that have not been entered, processing such as creating a graph of financial statements and analysis data has been performed. However, the double-entry bookkeeping method is an indispensable accounting method for preparing the blue-state report and the company as a company, and has become the mainstream method in corporate accounting.

  On the other hand, in the case of small-scale enterprises, single-entry bookkeeping using a cash register etc. has become the mainstream method, as in general household account books. According to such a method, it is possible to easily calculate the balance and balance of money simply by recording the entry and exit of money in the order of occurrence. Therefore, in recent years, attempts have been widely made to provide double-entry bookkeeping books to users who have poor knowledge of double-entry bookkeeping while taking advantage of such single-bookkeeping methods (for example, Patent Document 1). 2).

  However, in the conventional method, it is necessary for the user to install accounting data on a computer or to input accounting data via a user interface designed specifically for the accounting system. There was a face that was not easy.

JP 2003-331209 A JP 2002-342565 A

  The present invention has been made in view of such circumstances, and an object thereof is to provide an accounting data processing system that is easy for a user who does not need a special environment and a program used for the accounting data processing system.

  In order to solve the above-described problem, an accounting data processing system according to the present invention includes a terminal device and a server device that are communicably connected via a network, and the terminal device records accounting record data to the server device. The server device includes a storage unit and a control unit, the storage unit stores the accounting record data received from the terminal device in a predetermined format, and the storage unit performs the journalizing process. Storing the master data to be referred to, and the control unit executes a journalizing process for generating journal data of the double bookkeeping method based on the accounting record data stored in the storage unit and the master data. .

  In the present invention, the accounting record data recorded by the terminal device may be a file that can be edited by spreadsheet software. Further, the accounting record data recorded by the terminal device may be a record of cash and / or deposit and withdrawal accounting record data and accrual transaction accounting record data on different worksheets.

  In the present invention, the cash and / or deposit / withdrawal accounting record data is a record of each deposit / withdrawal associated with the amount and description of the contents of the deposit / withdrawal, and the revenue is represented by the sign of the amount. The master data includes data that associates the explanation of the contents of deposits and withdrawals with the account items, and the control unit is responsible for cash and / or deposit withdrawals in the journal entry process. The accounting record data may be generated based on the master data and the sign of the money amount associated with each deposit / withdrawal in the journal entry data of the double bookkeeping method.

  In the present invention, the accounting record data of the accrual basis transaction is recorded by associating the amount and the description of the content of each transaction related to the accrual basis account item, It is assumed that the amount of increase or decrease in the account item is recorded separately, and the master data includes the description of the transaction contents, the accrual account item, and the data that associates the accrual account partner account. The accounting record data of the accrual transaction is preferably generated based on the master data and the sign of the money amount associated with each transaction.

  A program according to the present invention causes a computer to function as a server device in the above accounting data processing system.

1 is a schematic configuration diagram showing an embodiment of an accounting data processing system 1. FIG. 3 is a functional block diagram showing a configuration of a server device 2. FIG. An example of a management screen is shown. An example of the display item master is shown. An example of a journal item master is shown. An example of the consumption tax category master is shown. 3 is a functional block diagram showing a configuration of a terminal 3. FIG. The worksheet for recording withdrawals and payments of petty cash is illustrated. The worksheet for recording sales is illustrated. The worksheet for recording a reimbursement expense is illustrated. The worksheet for recording a correction journal is illustrated. It is a flowchart which shows the procedure of the process at the time of accounting data reception. An example of journal data output as a result of data conversion processing is shown. An example of monthly transition output is shown as an example of the monthly report.

〔System configuration〕
FIG. 1 is a schematic configuration diagram showing an embodiment of an accounting data processing system 1 according to the present invention.
The accounting data processing system 1 includes a server device 2, a user terminal 3A, and an accounting office terminal 3B connected via a network N such as the Internet. In FIG. 1, one user terminal 3 </ b> A and one accounting office terminal 3 </ b> B are illustrated, but there may be a plurality of these. For example, the user terminal 3 </ b> A may be arranged in an accounting department of each company that performs accounting processing using the accounting data processing system 1.

  The server device 2 communicates with the user terminal 3A and the accounting office terminal 3B (hereinafter, the user terminal 3A and the accounting office terminal 3B may be collectively referred to as the terminal 3) via the network N. Various accounting data processing is performed based on processing requests and information sent from the terminal 3. FIG. 2 is a functional block diagram showing the configuration of the server device 2. The server device 2 stores a control unit 21 that executes various processes according to various processing programs (including the accounting program according to the present invention), various processing programs executed by the control unit 21, data related to the processes, and the like. The storage unit 22 has a fixed or detachable storage medium, and a known computer having a communication unit 23 such as a modem or a router connected to a network N such as the Internet. The server device 2 may further include a display unit made up of a CRT (Cathode Ray Tube) or LCD (Liquid Crystal Display), an input unit made up of a mouse or keyboard, an output unit made up of a printing device, or the like.

  In the storage unit 22 of the server device 2, as various processing programs, for example, a program that provides an accounting data processing service management screen as a Web page accessible from the terminal 3, processing corresponding to a processing request from the terminal 3 (journal entry) A program for executing data generation, report output, etc.) is stored. In addition, as will be described later, accounting record data of a company that performs accounting processing using the accounting data processing system 1 is stored in the storage unit 22 for each company.

  FIG. 3 shows an example of a management screen that the server device 2 provides as a Web page. When there is an access to the management screen from the terminal 3, the server device 2 displays an authentication screen on the access source terminal 3 and requests input of identification information (hereinafter referred to as ID) and a password. If the combination of the ID and password input by the user of the terminal 3 matches the ID and password registered in advance and stored in the storage unit 22, the server device 2 gives the terminal 3 access to the management screen. Permit, and if it does not match, access to the management screen is not permitted. With such authentication, only authorized persons (such as legitimate users and accountants registered in advance) can access the management screen.

  For each ID, the server device 2 is an access target company (that is, which company's accounting record data is permitted to be accessed) and an authority at the time of access (for example, which of creation, update, and browsing is permitted) Remember. Then, the server device 2 can access accounting record data, report documents, financial statements, etc. via the management screen based on the access target company and authority authorized by the user authenticated by the ID and password. To do. For example, an ID given to an accountant who has a plurality of companies that perform accounting processing using the accounting data processing system 1 has all authority to create, update, and view accounting record data of the client company. It is good to be recognized. The ID given to a company that performs accounting processing using the accounting data processing system 1 may be allowed to have all the authority to create, update, and view the accounting record data of the company. In addition, for financial institutions and venture capital companies involved in a plurality of companies that perform accounting processing using the accounting data processing system 1 (for example, as investment destinations and loan destinations), accounting record data and reporting documents of the companies involved It is advisable to allow only the authority to view financial statements. When the management screen is accessed with an ID that can access accounting record data of a plurality of companies, it is preferable that an access target company for operating and browsing the accounting record data can be selected on the management screen. Such an access target company and authority may be set, for example, by an administrator of the accounting data processing system 1.

  On the management screen, a menu M for instructing various processing requests from the terminal 3 is displayed at the top. In addition to the menu M, data such as monthly transition table, fund schedule, news related to tax accounting, settlement date and tax payment date, guidance from the system administrator, etc. are displayed in the main display area in the center of the screen.

  Further, in the storage unit 22 of the server device 2, as data used in the processing program, for example, master data that is data that is referred to when conversion from accounting record data to journal data, or carry-over from the previous period may occur. The beginning balance data indicating the balance at the beginning of the account item is stored. In this embodiment, a display item master, a journal item master, and a consumption tax classification master are recorded in the storage unit 22 as master data. The master data can be acquired by overwritten update by upload or download by an authorized operator.

  The display item master includes an account item name (recording account item) used when recording on the terminal 3 as shown in FIG. 4 and an account item name (display account) used for display and aggregation in the accounting data processing system 1. This is data that defines the correspondence with the subject. In the recording and analysis work of accounting record data performed at the terminal 3, different account item names are assigned and handled separately, but there are cases where there are account items to be handled collectively in the display and aggregation in the accounting data processing system 1. . Correspondence is defined in this display item master for such account items. The display account item corresponds to the accounting item used in the financial statement. In addition, in the display subject master, in addition to the account subject name that defines the correspondence, the subject code for identifying the classification and the subject is also recorded.

  The journal entry master is data in which the subject name, contents, and accrual counterparty account as illustrated in FIG. 5 are associated with each other. When converting from the accounting record data to the journal data, the credit and / or debit account items are determined with reference to the journal item master. In the journal entry master, the names of account items are registered as contents (D1 and D2 in FIG. 5) and those that are not account items but are estimated based on the contents (D3 in FIG. 5) ) In D3, frequently input contents and paraphrases thereof are registered in advance. In D2 (and a part of D3), data in which an accrual account is recorded is recorded. This data is used to automatically determine the account item of the other party in the process of converting the accounting record data of the transaction based on the accrual principle into journal data.

  The consumption tax category master has the account name and consumption tax category as illustrated in FIG. 6 (in the example of FIG. 6, “taxable sales”, “taxable purchase”, “valuable transfer”, “non-target”, “ Data including a table T1 associated with “tax-free sales”) and a table T2 associated with the consumption tax classification and the tax rate. When converting from accounting record data to journal data, the consumption tax amount is calculated with reference to the consumption tax category master.

  The beginning balance data is manually set for the accounting period in which the accounting data processing system 1 is first used, and is automatically recorded in the carry-over processing after the settlement for the second and subsequent periods.

  FIG. 7 is a functional block diagram showing a configuration of the terminal 3 (that is, the user terminal and the accounting office terminal). The terminal 3 includes a control unit 31 that executes various processes according to various processing programs, and a fixed or detachable storage medium that stores various processing programs executed by the control unit 31, data related to the processes, and the like. A display unit 33 including a CRT (Cathode Ray Tube) or LCD (Liquid Crystal Display), an input unit 34 including a mouse and a keyboard, an output unit 35 including a printing device, and a network such as the Internet. It is constituted by a known computer, a portable terminal or the like having a communication unit 36 including a modem or a router connected to N. Various processing programs may be downloaded from the network N and installed.

  In the terminal 3, so-called spreadsheet software is installed as one of various processing programs. In the accounting data processing system of this embodiment, accounting record data is created and recorded by the terminal 3 using this spreadsheet software.

  The spreadsheet software displays a table (hereinafter, also referred to as “worksheet”) having a large number of cells aligned vertically and horizontally on the display unit 33 of the computer system described above. When data and calculation rules are input / set in each cell, calculation and processing are automatically executed, and the calculation result is assigned to a predetermined cell or a graph is drawn. The cell arrangement in the left-right direction is called a row, and the cell arrangement in the up-down direction is called a column.

  The spreadsheet software can save the worksheet into which data and formulas are input by the user in the storage unit 32 of the terminal 3 as a file in a predetermined format. A single file can include a plurality of worksheets, and by selecting a tab displayed on the screen, the user can select and display an arbitrary worksheet.

  The terminal 3 is installed with a so-called browser, which is a program for browsing Web pages, as one of various processing programs. The user of the terminal 3 can access the management screen provided by the server device 2 using this browser.

[Accounting record data]
Hereinafter, accounting record data created and recorded using spreadsheet software will be described as an example. In the present embodiment, the accounting record data is created and recorded as one file, and the file includes a worksheet for recording cash and / or deposits and withdrawals, a worksheet for recording accrual transactions, and a correction. Three types of worksheets for recording journal entries are included. A plurality of worksheets for recording deposits and withdrawals, a worksheet for recording accrual transactions, and a worksheet for recording correction journals may be provided. FIG. 8 shows an example in which a file of accounting record data is displayed using spreadsheet software. In this example, there are three worksheets that record withdrawals and withdrawals (small cash, XX bank, XX bank), three worksheets that record accrual transactions (sales, advance expenses, salary), and revised journals. Is included (one correction journal). These worksheets can be selected to be displayed by clicking the tab Tb at the bottom of the screen. In the example of FIG. 8, a worksheet for small cash, which is one of the worksheets for recording deposits and withdrawals. W1 is displayed.

[Records of withdrawals]
Worksheets for recording deposits and withdrawals are provided for each of cash, bank accounts, and the like. FIG. 8 illustrates a worksheet W1 for recording the withdrawal and withdrawal of petty cash.

  In the upper part of the worksheet W1, cells for inputting “company name”, “accounting period”, “starting balance”, and “account name” are provided as the basic information area R1. In the basic information area R1, there are additionally provided cells for “increase / decrease” and “term balance”. In the “Increase / Decrease” column, an expression for automatically calculating the increase / decrease in the balance recorded in the worksheet W1 is set, and in the “End Balance” column, an expression for calculating the end balance based on the beginning balance and the increase / decrease is set. Is set. The values of the cells in which these formulas are set are automatically updated as the values of other cells that affect the calculation results of the formulas are updated.

  The individual recording area R2 arranged below the basic information area R1 is a tabular area for recording individual deposit / withdrawal information in each line, and includes “date”, “amount”, “content”, “explanation”, Columns (that is, columns) of “auxiliary subjects”, “business divisions”, and “balance” are provided. In the “Date” column, the date of actual deposit / withdrawal is recorded, and in the “Amount” column, the amount of deposit / withdrawal is recorded, with income as positive and expenditure as negative. If consumption tax is charged, record the amount including tax. In the “Content” column, explanation of the contents of expenditure such as consumables, utilities, conference fee, land rent, payment fee, etc., or income such as accounts receivable, miscellaneous income, funds transfer, etc. Record the content description. In the “Summary” column, for example, description of the destinations and breakdowns of withdrawals and withdrawals is recorded. In the “subsidized subject” column, for example, the destination of withdrawal and withdrawal is recorded. In the “business division” column, the name of the business division related to the withdrawal and withdrawal is recorded when the user wishes to tabulate each business division. In the “balance” column, an expression for automatically calculating the account balance when the record of the deposit / withdrawal is reflected is set. Specifically, as the balance for the first deposit / withdrawal record, an equation for calculating a value obtained by adding the amount of the first deposit / withdrawal to the beginning balance is set. As the balance for the second and subsequent deposit / withdrawal records, an equation for calculating a value obtained by adding the amount of the deposit / withdrawal record to the previous balance is set.

  A footer area R3 is provided below the individual recording area R2, and the total value of all the deposits and withdrawals recorded on the worksheet is automatically calculated in a cell located immediately below the “Amount” column in the individual recording area. An expression is set. This total value indicates the increase or decrease of the balance in the accounting period of the worksheet, and the same value is displayed in the “increase / decrease” column in the basic information area R1.

[Records of accrual transactions]
Worksheets for recording accrual transactions are provided for each of sales, advance expenses, salary, etc. FIG. 9 illustrates a worksheet W2 for recording sales based on the accrual principle.

  In the upper part of the worksheet W2, a cell for inputting “company name” and “accounting period” is provided as a basic information area R4. In the basic information area R4, a cell for displaying the total sales totaled in the sales recorded on the worksheet is provided. In the cell for displaying the total sales, a formula for automatically summing up the total value is set according to an input value in an individual recording area R5 described later, and the value of the cell is automatically updated.

  The individual recording area R5 arranged under the basic information area R4 is a tabular area in which information of individual transactions is recorded in each line, and “date”, “amount”, “content”, “summary”, “ Columns (namely, columns) for “subjects” and “business divisions” are provided. In the “date” column, the date when the transaction (sales) actually occurs is recorded, and in the “amount” column, the amount of the transaction (sales) is recorded. At this time, the amount is recorded as a positive value when sales occur, and as a negative value when sales decrease due to order cancellation or the like. If consumption tax is charged, record the amount including tax. In the “content” column, the corresponding account item is recorded. That is, sales are recorded in the worksheet W2 for recording sales. In the “Summary” column, for example, description of the destinations and breakdowns of withdrawals and withdrawals is recorded. For example, the sales partner is recorded in the “auxiliary subject” field. In the “business division” column, the name of the business division related to the transaction is recorded when the user wishes to tabulate each business division.

  A footer area R6 is provided below the individual recording area R5, and an expression for automatically calculating the total value of all sales recorded in the worksheet W2 in a cell located immediately below the “Amount” column in the individual recording area Is set. This total value indicates the total sales during the accounting period of the worksheet, and the same value is displayed in the total sales column of the basic information area R4.

  FIG. 10 illustrates a worksheet W3 for recording advance expenses as another example of a worksheet for recording accounting records based on accrual principle.

  Similar to the worksheet W2 for recording sales, a cell for inputting “company name” and “accounting period” is provided in the upper part of the worksheet W3 as the basic information area R4. The basic information area R4 is further provided with a cell for displaying the total value of transactions recorded on the worksheet (that is, the unpaid balance of advance expenses). In the cell for displaying the total value, a formula for automatically summing up the total value is set according to an input value in an individual recording area R5 described later, and the value of the cell is automatically updated.

  The individual recording area R5 arranged below the basic information area R4 is a tabular area in which information of individual transactions is recorded in each row, and “date”, “amount”, The columns (namely, columns) of “content”, “summary”, “auxiliary subject”, and “business division” are provided. In the “Date” column, the date when the transaction (advancement or settlement) actually occurs is recorded, and in the “Amount” column, the transaction amount is recorded. At this time, the amount is recorded as a negative value when a change occurs, and as a positive value when payment is made. If consumption tax is charged, record the amount including tax. In the “content” column, account items corresponding to the contents of expenses such as travel expenses, transportation expenses, conference expenses, recruitment transportation expenses, tax and public charges are recorded. In the “Summary” column, for example, the destination of the expense payment, and the number of participants in the case of a meeting fee are recorded. In the “subsidized subject” column, for example, the expense payment partner is recorded. In the “business division” column, the name of the business division related to the transaction is recorded when the user wishes to tabulate each business division.

  A footer area R6 is provided below the individual recording area R5, and the total value of all the advance expenses recorded on the worksheet W2 is automatically calculated in a cell located immediately below the “Amount” column in the individual recording area. An expression is set. This total value indicates the unsettled balance of the advance expenses in the accounting period of the worksheet, and the same value is also displayed in the unsettled balance field of the basic information area R4. In the example of FIG. 10, since all the advance expenses have been settled, the unsettled balance is 0.

[Record of correction journal]
One worksheet for recording correction journals is usually provided in one file, and the correction of journal entries is recorded. For the correction journal, for example, the correction required as a result of checking the accounting record created by the user may be recorded at the accounting office. FIG. 11 exemplifies a worksheet W4 for recording correction journals.

  In the upper part of the worksheet W4, a cell for inputting “company name” and “accounting period” is provided as a basic information area R7.

  The individual recording area R8 arranged below the basic information area R7 is a tabular area in which information of individual transactions is recorded in each line, and “date”, “amount”, “debit item”, “auxiliary item ( "Debit)", "Business Division (Debit)", "Credit Item", "Subsidiary Item (Credit)", "Business Division (Credit)", and "Description" columns (ie, columns) are provided. In the “Date” column, the date of the transaction to be corrected is recorded, and in the “Amount” column, the amount of the transaction to be corrected is recorded. If consumption tax is charged, record the amount including tax. "Debit item", "Sub item (debit)", "Business unit (debit)", "Credit item", "Sub item (credit)" and "Business unit (credit)" are debit / credit The account item, the supplementary item, and the business unit are recorded so as to offset the journal to be corrected, and the account item, the supplementary item, and the business unit that are correct journals are recorded on the other side of the debit / credit. Record the details of the correction in the “Summary” column.

  A footer area R9 is provided below the individual recording area R8, and the total value of all the correction journals recorded in the worksheet is automatically calculated in a cell located immediately below the “Amount” column in the individual recording area. An expression is set.

  The accounting record data as described above, for example, is recorded as a daily transaction by the user himself / herself using the spreadsheet software of the user terminal. Alternatively, the accountant or staff of the accounting office may use the spreadsheet software of the accounting office terminal to create and update accounting records.

[Importing and updating accounting record data]
The accounting record data created at the terminal 3 is transmitted (uploaded) to the server device 2 via the network N. As an example of a specific operation, the management screen is accessed from the terminal 3, the upload menu is selected on the management screen, and the accounting record file is selected and transmitted. As another example, the file transmission may be executed by an operation of dragging and dropping a file icon of the accounting record data to a predetermined area in the management screen.

  When the server device 2 receives the accounting record file from the terminal 3, the server device 2 starts processing when receiving accounting record data. FIG. 12 is a flowchart showing a processing procedure when receiving the accounting record data.

  First, the server apparatus 2 checks the received transaction record data (step S100). For example, date and numerical format deficiencies, transactions outside the accounting period, etc. are detected as deficiencies. If deficiencies are found in the check (step S110; Yes), a message notifying deficiencies is displayed on the browser of the transmission source terminal (user terminal or accountant terminal) (step S120), and the process is terminated.

  On the other hand, if no deficiencies are found (step S110; No), the operator of the terminal 3 is checked for the presence or absence of confirmation items for which the accuracy of the accounting record data should be confirmed (step S130). Items to be confirmed include abnormal value (a large amount of money, etc.), blank, duplicated records (double transaction, when multiple data of the same amount are found on the same day), etc. If there is no confirmation item (step S130; No), the process proceeds to step S160. If there is a confirmation item (step S130; Yes), the confirmation item is displayed on the terminal 3 (step S140), and a request is made to select whether to continue receiving the transaction record data (step S150). If the operator of the terminal 3 selects to continue the process (step S150; Yes), the process proceeds to step S160. On the other hand, when the operator of the terminal 3 selects to cancel the process (step S150; No), the process ends.

  In step S160, the server device 2 converts the received transaction record data into a predetermined format and stores it in the storage unit 22 (step S160). The latest transaction record data reflecting the received data is displayed in a predetermined format on the browser of the terminal 3 of the transmission source (step S170), and the process is terminated.

  The server device 2 may create a general ledger and / or journal from the received accounting record data, and may check the balance based on these. Also, for example, when uploading accounting record data, the balance that should be in each account can be entered in advance for the record of withdrawals, and the entered balance is compared with the balance on the accounting record. You may make it notify that.

  The accounting record data can be added at any time. As an additional recording method, either differential recording or replacement recording can be selected. Then, with the selected handling method, processing is performed for duplicated records when accounting record data is captured by the server device.

  The difference recording is a method of additionally recording the accounting record data in a state where the accounting record data is already recorded in the server device 2. For example, it is preferable that the management screen can be accessed from a mobile terminal such as a smartphone so that daily transactions (for example, payment by cash) can be recorded in the server device 2 from the smartphone.

  Replacement accounting is a method of replacing the accounting record data already recorded in the server device 2 with newly uploaded accounting record data.

  As a result of the check, the server apparatus 2 stores the accounting record data confirmed to be incomplete in the storage unit 22 of the server apparatus as a checked accounting data record in a predetermined format. This predetermined format may be different from the recording format in the spreadsheet software file used in the terminal 3. The server device 2 makes it possible to classify the checked accounting record data at least in the same way as the worksheet in the spreadsheet software file and display it in response to a request from the terminal 3. For example, the server device 2 may record in a database recording format in which each transaction is an individual record.

[Web format display and data export]
In response to a browsing request operation from the terminal 3 via the management screen, the server device 2 outputs information so that the checked accounting record data can be browsed on the terminal 3. The terminal 3 may display the accounting record data with the same appearance as each worksheet in the spreadsheet software. The server device 2 transmits the checked transaction record data stored in the storage unit 22 to the terminal 3 in response to a download request operation from the terminal 3 via the management screen. At this time, the checked accounting record data is configured to be output from the server apparatus 2 in a spreadsheet software file format. Since the user and the staff of the accounting office can download the checked accounting record data stored in the storage unit 22 of the server device 2 respectively, the latest accounting record data can be downloaded between the user and the accounting office. It becomes possible to share. For example, the accounting record uploaded by the user is corrected at the accounting office and uploaded again to reflect the correction, or the accounting office creates the accounting record and uploads the data to the server device 2. The user can download the latest data accounting records at any time. At that time, downloadable accounting record data is output in the spreadsheet software file format, so you can view, edit and process the accounting record data freely on the terminal 3 without special application software. It becomes possible to do.

[Conversion to journal data]
The server device 2 performs data conversion processing for converting the checked accounting record data into journal data in response to the journal data conversion request operation from the terminal 3 via the management screen. Journal data is data in which each transaction is credited and debited according to double-entry bookkeeping rules, and is in a format suitable for aggregation of monthly reports and financial statements. For example, users or accounting firm staff can upload the latest accounting record data for the current accounting period, retrieve monthly reports, output financial statements, etc. A journal data conversion request operation (for example, clicking a predetermined button in the management screen) is performed to convert the accounting record data into journal data.

[Format of journal data]
FIG. 13 shows an example of journal data output as a result of the data conversion process.
Journal data consists of “slip code”, “slip number”, “subject code”, “date”, “account (debit)”, “subsidiary (debit)”, “division” for each transaction related to the journal. (Debit), consumption tax category (debit), debit amount, consumption tax (debit), account (credit), sub-account (credit), division (credit) , "Consumption tax classification (credit)", "credit amount", "consumption tax (credit)", "remarks", and "tax-excluded" records. In addition to these, for the convenience of aggregation, “year”, “month”, and “year / month” may be extracted from “date” and recorded.

  “Voucher code” indicates a worksheet of accounting record data in which transactions to be journalized are recorded. “Voucher No” is a number for identifying each transaction related to the journal. The “subject code” is an identification code associated with the account item, and a code corresponding to the debit account item is recorded. “Date” indicates the date of the transaction.

“Account (debit)” indicates a debit account item in the journal of the transaction, and “Auxiliary item (debit)” indicates an auxiliary item of the debit account item. The business unit “business unit (debit)” indicates a business unit related to the transaction. In the “consumption tax category (debit)”, any one of “taxable sales”, “tax free sales”, “taxable purchase”, and “non-target” is recorded. “Debit amount” indicates the debit amount in the journal of the transaction, and “consumption tax (debit)” records the consumption tax amount when the consumption tax category (debit) is other than the target.

  "Account (credit)", "Sub-account (credit)", "Division (credit)", "Consumption tax category (credit)", "Credit amount", and "Consumption tax (credit)" correspond As inferred from the debit item, the credit account item, auxiliary item, business division related to the transaction, application category of consumption tax, credit amount, and consumption tax amount are shown.

  “Summary” indicates a description of a transaction related to the journal (for example, a counterparty of the transaction). “Amount excluding tax” indicates an amount obtained by subtracting “consumption tax” from “amount”. This “tax-excluded amount” may be used by the taxable person for settlement of accounts.

  The journal data having the above items is automatically generated by data conversion processing based on the accounting record data. In the following, the procedure of the data conversion process will be described for each accounting record format (withdrawal / withdrawal, accrual basis, correction journal).

[Conversion of deposits and withdrawals into journal data]
The accounting record data of withdrawals and withdrawals is recorded on individual worksheets for each account such as petty cash and bank accounts, and is recorded so that the accounts can be distinguished even when uploaded to the server device 2. In the data conversion process, the accounting record data of individual deposits and withdrawals in each account is recorded in the journal data as individual journals by sequentially executing the following processes.

  The worksheet name of the deposit / withdrawal accounting record data (for example, “withdrawal / receipt record petty cash”) is posted to the “slip code” of the journal data. A serial number for identifying a journal is sequentially assigned to “slip No.” of the journal data. In the “subject code” of the journal data, an item code corresponding to the account item recorded in the account item (debit) is recorded with reference to the display item master recorded in the storage unit. The “date” in the accounting record data of the deposit / withdrawal is posted to the “date” of the journal data.

  In the “account item (debit)” of the journal data, a value corresponding to the sign of “amount” in the accounting record data of withdrawals and withdrawals is recorded. That is, if the amount in the accounting records data for withdrawals and withdrawals is a negative value, the account item corresponding to the “content” of the accounting record data for withdrawals and withdrawals is recorded with reference to the journal entry master recorded in the storage unit. . On the other hand, when the amount of money in the accounting record data of deposits and withdrawals is a positive value, “cash deposit” is recorded as a subject. In the “subsidized item (debit)” of the journal entry data, if the “amount” in the accounting record data of deposits and withdrawals is a positive value, record the account name of the withdrawal (eg “small cash”) and record a negative value In the case of, the value corresponding to the “subsidiary subject” in the accounting record data is recorded.

  In the journal data “department (debit)”, the “department” in the accounting record data of deposits and withdrawals is posted. For the "consumption tax category (debit)" in the journal data, refer to the consumption tax category master recorded in the storage unit, and the consumption tax category ("taxable sales", "taxable purchase") corresponding to the account item (debit) , “Value transfer”, “not applicable”, or “tax-free sales”). In the “debit amount” of the journal data, the “amount” in the accounting record data of the deposit / withdrawal is posted. In the “consumption tax (debit)” of the journal data, the consumption tax amount calculated by rebating using the tax rate (defined in the consumption tax category master) corresponding to the consumption tax category (debit) is recorded. Leave this column blank for categories with a tax rate of 0%.

  In the “account item (credit)” of the journal data, a value corresponding to the sign of “amount” in the accounting record data of deposits and withdrawals is recorded. That is, if the amount in the accounting records data of withdrawals and withdrawals is a positive value, the account item corresponding to the “content” of the accounting records data of withdrawals and withdrawals is recorded with reference to the journal item master recorded in the storage unit. . On the other hand, if the amount of money in the accounting record data of withdrawals and withdrawals is a negative value, “cash deposit” is recorded as the item. In the “subsidiary item (credit)” of the journal entry data, if the “amount” in the accounting record data of deposits and withdrawals is a negative value, record the account name (eg “small cash”) of the deposit and withdrawal, and a positive value In the case of, the value corresponding to the “subsidiary subject” in the accounting record data is recorded.

  In the journal data “department (credit)”, the “department” in the accounting record data of deposits and withdrawals is posted. For the “consumption tax category (credit)” of the journal entry data, refer to the consumption tax category master recorded in the storage unit and refer to the consumption tax category (“taxable sales”, “taxable purchase”) corresponding to the account item (credit). , “Value transfer”, “not applicable”, or “tax-free sales”). The “credit amount” in the journal data is posted with the “amount” in the accounting record data of deposits and withdrawals. In the “consumption tax (credit)” of the journal data, a consumption tax amount calculated by rebating using a tax rate (defined in the consumption tax category master) corresponding to the consumption tax category (credit) is recorded. Leave this column blank for categories with a tax rate of 0%.

  In the “summary” of the journal data, “summary” in the accounting record data of the deposit / withdrawal is posted. Further, the “tax-excluded amount” of the journal data is calculated and recorded by subtracting “consumption tax (debit)” from “debit amount”.

  Further, in addition to the above, in order to facilitate the subsequent aggregation, values such as “year”, “month”, and “year / month” are extracted from “date” and recorded in association with each journal.

  By performing the above procedure for all the deposit / withdrawal records listed, the conversion of the deposit / withdrawal accounting record data into the journal data is completed.

[Conversion of accrual transactions into journal data]
The accounting record data for accrual transactions is recorded on individual worksheets for the types of accrual transactions such as sales, reimbursement expenses, salary, etc., and is recorded so as to be distinguishable even when uploaded to the server device. In the data conversion processing, the accounting record data of each transaction in various accrual transactions is recorded in the journal data as individual journals by sequentially executing the following processing.

  The worksheet name (for example, “accrual basis (sales)”) of accounting record data of accrual basis transactions is posted to the “slip code” of the journal data. A serial number for identifying a journal is sequentially assigned to “slip No.” of the journal data. This number is a serial number including a journal generated from the accounting record data of deposits and withdrawals and correction journals. The item code corresponding to the account item recorded in the account item (debit) is recorded in the “subject code” of the journal data with reference to the display item master recorded in the storage unit 22. “Date” in accounting record data of accrual basis transactions is posted to “date” of journal data.

  In the “account item (debit)” of the journal data, a value corresponding to the sign of “amount” in the accounting record data of the accrual transaction is recorded. That is, when the amount in the accounting record data of accrual transactions is a negative value, the account item corresponding to the “content” of the accounting record data of accrual transactions is referred to by referring to the journal item master recorded in the storage unit. For example, “Sales”. On the other hand, if the amount in the accounting record data for accrual transactions is a positive value, the “accrual basis” corresponding to the “content” of the accounting record data for accrual transactions is referred to by referring to the journal item master recorded in the storage unit. The other party's account "(eg" Accounts receivable "). The “subsidiary item” in the accounting record data of accrual transactions is posted to the “subsidiary item (debit)” of the journal data.

  In the journal data “department (debit)”, “department” in the accounting record data of accrual transactions is posted. For the "consumption tax category (debit)" in the journal data, refer to the consumption tax category master recorded in the storage unit, and the consumption tax category ("taxable sales", "taxable purchase") corresponding to the account item (debit) , “Value transfer”, “not applicable”, or “tax-free sales”). In the “debit amount” of the journal data, “amount” in the accounting record data of the accrual transaction is posted. For the "consumption tax (debit)" in the journal data, the consumption tax amount calculated by rebating the "debit amount" using the tax rate (defined in the consumption tax category master) corresponding to the consumption tax category (debit) Record. Leave this column blank for categories with a tax rate of 0%.

  In the “account item (credit)” of the journal data, a value corresponding to the sign of “amount” in the accounting record data of the accrual transaction is recorded. That is, when the amount in the accounting record data of accrual transaction is a positive value, the account item corresponding to the “content” of the accounting record data of accrual transaction is referred to with reference to the account item master recorded in the storage unit ( For example, “Sales”. On the other hand, if the amount in the accounting record data for accrual transactions is negative, the “accrual basis” corresponding to the “content” of the accounting record data for accrual transactions is referred to by referring to the account item master recorded in the storage unit. The other party's account "(eg" Accounts receivable "). The “subsidiary item” in the accounting record data of accrual transactions is posted to the “subsidiary item (credit)” of the journal data.

  In the journal data “department (credit)”, the “department” in the accounting record data of the accrual transaction is posted. For the “consumption tax category (credit)” of the journal entry data, refer to the consumption tax category master recorded in the storage unit and refer to the consumption tax category (“taxable sales”, “taxable purchase”) corresponding to the account item (credit). , “Value transfer”, “not applicable”, or “tax-free sales”). In the “credit amount” of the journal data, “amount” in the accounting record data of the accrual transaction is posted. In the "Consumption tax (credit)" of the journal data, if the consumption tax category (credit) is "taxable sales" or "taxable purchase", the tax rate (consumption) corresponding to the consumption tax category (credit) Record the consumption tax amount calculated by rebating using the tax category master). Leave this column blank for categories with a tax rate of 0%.

  In the “summary” of the journal data, “summary” in the accounting record data of the accrual basis transaction is posted. Further, the “tax-excluded amount” of the journal data is calculated and recorded by subtracting “consumption tax (debit)” from “debit amount”.

  Further, in addition to the above, in order to facilitate the subsequent aggregation, values such as “year”, “month”, and “year / month” are extracted from “date” and recorded in association with each journal.

  By performing the above procedure for all the accrual transaction records listed, the conversion of the accrual transaction accounting record data to the journal data is completed.

[Converting journal entries to journal data]
The accounting record data of the revised journal is recorded on one worksheet as described. In the data conversion process, the individual accounting record data recorded as the corrected journal is recorded in the journal data as individual journals by sequentially executing the following processing.

  A slip code indicating that it is a corrected journal is recorded in the “slip code” of the journal data. Specifically, for example, “corrected journal” is recorded. A serial number for identifying a journal is sequentially assigned to “slip No.” of the journal data. This number is a serial number including journals generated from the accounting record data of withdrawals and withdrawals and accrual transactions. The item code corresponding to the account item recorded in the account item (debit) is recorded in the “item code” of the journal data with reference to the account item master recorded in the storage unit. The “date” in the accounting record data of the corrected journal is posted to the “date” of the journal data.

  The “debit item” in the accounting record data of the corrected journal is posted to the “account item (debit)” of the journal data. “Sub-account (debit)” in the accounting record data of the revised journal is posted to “sub-account (debit)” in the journal data.

  In the journal data “department (debit)”, “department (debit)” in the accounting record data of the revised journal is posted. For the "consumption tax category (debit)" in the journal data, refer to the consumption tax category master recorded in the storage unit, and the consumption tax category ("taxable sales", "taxable purchase") corresponding to the account item (debit) , “Value transfer”, “not applicable”, or “tax-free sales”). In the “debit amount” of the journal data, “amount” in the accounting record data of the corrected journal is posted. For the "consumption tax (debit)" in the journal data, the consumption tax amount calculated by rebating the "debit amount" using the tax rate (defined in the consumption tax category master) corresponding to the consumption tax category (debit) Record. Leave this column blank for categories with a tax rate of 0%.

  The “credit item” in the accounting record data of the corrected journal is posted to the “account item (credit)” of the journal data. “Subsidiary item (credit)” in the accounting record data of the revised journal is posted to “subsidiary item (credit)” of the journal data.

  The “business division (credit)” in the accounting record data of the corrected journal is posted to the “business division (credit)” of the journal data. For the “consumption tax category (credit)” of the journal entry data, refer to the consumption tax category master recorded in the storage unit and refer to the consumption tax category (“taxable sales”, “taxable purchase”) corresponding to the account item (credit). , “Value transfer”, “not applicable”, or “tax-free sales”). In the “credit amount” of the journal data, “amount” in the accounting record data of the corrected journal is posted. "Consumption tax (credit)" in the journal data is calculated by rebating "credit amount" using the tax rate (defined in the consumption tax category master) corresponding to the consumption tax category (credit) Record. Leave this column blank for categories with a tax rate of 0%.

  “Summary” in the accounting record data of the corrected journal is posted to “Summary” of the journal data. Further, the “tax-excluded amount” of the journal data is calculated and recorded by subtracting “consumption tax (debit)” from “debit amount”.

  Further, in addition to the above, in order to facilitate the subsequent aggregation, values such as “year”, “month”, and “year / month” are extracted from “date” and recorded in association with each journal.

  The conversion to the journal data is completed for the accounting record data of the corrected journals by performing the above procedure on all the listed journal entries.

  As described above, the server apparatus 2 performs data conversion processing on the accounting record data for deposits and withdrawals, the accounting record data for accrual transactions, and the accounting record data for modified journals, and generates journal data. Stored in the unit 22.

[Report generation processing]
The server device 2 selects a report document output request operation from the terminal 3 via the management screen (for example, using the interface in the management screen, selects the report type, accounting period, etc., and clicks a predetermined button). Etc.), various reports and financial statements are generated and output based on the journal data. In other words, by classifying journal data by subject (and by accounting period as required), and summarizing and organizing them into an appropriate layout, financial statements, monthly transition tables, funding schedules, tax estimates, total accounts Generate report documents such as ledgers. At this time, a different account name is assigned in the record of accounting record data, but the account items that should be aggregated and aggregated in the report and financial statements are aggregated for each display item with reference to the display item master. And then tabulate.

  When the “report / financial statement output” button is pressed on the management screen, the server device 2 selects an output report document, an accounting period, etc. interface, and an output for confirming the selection and requesting execution of the output process Display the button on the management screen.

  Upon receiving a report document output request operation (specifically, a click operation on an output button in a state where a desired report document is selected), the server apparatus 2 credits the journal data as preprocessing for outputting the report document. Items (ie, “Account (credit)”, “Sub-account (credit)”, “Division (credit)”, “Consumption tax category (credit)”, “Credit amount”, and “Consumption tax (credit)” ) Is transferred to the continuation of the debit journal with the sign of the amount reversed, and pre-processed journal data. When generating monthly reports and financial statements using this preprocessed journal data, paying attention only to the debit items, the debit amount should be aggregated using the debit account item as a key. Can be performed efficiently.

[Monthly report]
FIG. 14 shows an output example of the monthly transition as an example of the monthly report. This monthly transition can be created by posting / aggregating each item according to the contents selected at the time of the output request operation.

  Monthly transition is a tabular report that summarizes monthly changes for each account over the past year from a certain month. The account items in the monthly transition table to be output may be all account items, but may be selected by the operator of the terminal 3 or may be a preset item. Further, the year and month may be from the beginning of the accounting period including the time of output request to the time of output request, or may be the past year based on the year and month specified at the time of output request. Alternatively, the operator may arbitrarily set it. The beginning balance of each account item is acquired from the beginning balance data recorded in the server device 2. The data of each account item for each month is obtained by extracting and totaling the pre-processed journal data using the account item (debit) and the year and month as keys. For example, the accounts receivable for July 2015 can be obtained by collecting the accounts whose accounts (debits) are accounts receivable and the date is July 2015 in the preprocessed journal data. Similarly, values can be calculated in other fields by totaling the account item and the year and month as keys.

  In the case of other report documents as well, the report documents are generated by acquiring information (item names, numerical values, etc.) that needs to be described in the report documents by summing up appropriate accounts and accounting periods as keys. can do.

  The generated monthly report is displayed on the user terminal or accounting office terminal. In addition, based on a download request operation from the terminal 3 via the management screen (for example, clicking on a “download” button), a report and a financial statement are transmitted to the terminal 3. At this time, the report and the financial statement are configured to be output from the server device in a desired file format such as a spreadsheet software file format, a pdf file, or the like according to the selection of the downloader. Users and accounting office staff can view and download reports and financial statements at any time. In particular, if a report or the like is downloaded in a spreadsheet software file format, the information described in the report can be easily processed and utilized. When outputting in the spreadsheet software file format, the report may be output as a pivot table that is generally provided as a function of performing cross tabulation in the spreadsheet software. Since the user who downloaded the report document does not need to set the pivot table, the contents of the monthly report can be browsed and analyzed efficiently.

[Statement at the end of this fiscal year]
Prior to the preparation of the financial statement, the financial statement at the time of final settlement arranges the financial statements (confirmation of various items before the settlement) and then determines the profit before tax and calculates the tax based on the profit before tax. It is necessary to reflect in accounting records.

  In the accounting data processing system according to the present embodiment, when a settlement process request (clicking on the “settlement process” button) is received, the server apparatus performs a settlement process on the management screen in the form of a question, such as accounts receivable, accounts payable, fixed assets, etc. Check whether the amount of receivables and payables, BS item balance, executive remuneration is fixed, etc., determine the profit before tax according to the confirmation result, and display the profit before tax.

  The tax amount such as corporate tax is calculated from the pre-tax profit using tax reporting software different from the accounting data processing system of the present embodiment. The calculation of the tax amount is usually performed at an accounting office, and accounting record data for reflecting the tax amount is created and uploaded at the accounting office terminal. The accounting data processing system may calculate the tax amount based on the pre-tax profit, and automatically generate and record the accounting record data necessary for reflecting the tax amount.

  After the accounting record data reflecting the tax amount is uploaded, when receiving a request for generating a financial statement for the final settlement, the server device goes through a process similar to the data conversion process of the description and the report generation process. A set of financial statements (balance sheet, income statement, statement of changes in shareholders' equity, monthly transition table, funding schedule, general ledger, tax return, etc.) is generated. A set of these generated financial statements is displayed on the terminal that requested the generation. The financial statements are configured to be output from the server device in a desired file format such as a spreadsheet software file format, a pdf file, or the like according to the selection of the downloader.

  After generating a set of financial statements, the server device executes a carry-over process. That is, the balance at the end of each account item, which is determined as the financial statements are created, is recorded in the storage unit 22 as the beginning balance data for the next period. Based on the updated beginning balance data and the accounting record data recorded over the accounting period of the next period, using the spreadsheet software at the terminal 3 in the same manner as described above for the next period as well. The accounting record data can be recorded and uploaded to the server device 2 to check the accounting record data, and a monthly report, a settlement document, etc. can be output.

  In addition, although embodiment of this invention was described above, this invention is not limited to these examples. Further, those in which those skilled in the art appropriately added, deleted, and changed the design of the above-described embodiments, and combinations of the features of each embodiment as appropriate also have the gist of the present invention. As long as it is included in the scope of the present invention.

1 Accounting Data Processing System 2 Server Device 3A User Terminal 3B Accounting Office Terminal N Network

Claims (6)

An accounting data processing system comprising a terminal device and a server device that are communicably connected via a network,
The terminal device has a function of recording accounting record data and transmitting it to the server device,
The server device includes a storage unit and a control unit,
The storage unit stores the accounting record data received from the terminal device in a predetermined format, and the storage unit stores master data to be referred to in the journalizing process,
The said control part performs the journalizing process which produces | generates the journal data of a double-entry bookkeeping system based on the said accounting record data stored in the said memory | storage part, and the said master data, The accounting data processing system characterized by the above-mentioned.   2. The accounting data processing system according to claim 1, wherein the accounting record data recorded by the terminal device is a file in a format editable by spreadsheet software.   The accounting record data recorded by the terminal device is a record of cash and / or deposit and withdrawal accounting record data and accrual transaction accounting record data on different worksheets. The accounting data processing system according to claim 2. The cash and / or deposit / withdrawal accounting record data is a record of each deposit / withdrawal associated with the amount and description of the contents of the deposit / withdrawal. Are recorded separately.
The master data includes data in which the explanation of the contents of deposits and withdrawals is associated with the account items,
In the journalizing process, the control unit records the cash and / or deposit / withdrawal accounting record data based on the master data and the sign of the amount associated with each deposit / withdrawal. 4. The accounting data processing system according to claim 3, wherein data is generated. The accounting record data for accrual transactions is a record of each transaction related to accrual accounting accounts, with the amount and description of the contents of the transaction associated with each other. It is recorded by distinguishing the increase and decrease of
The master data includes a description of transaction details, an accrual account item, and data that associates an accrual account.
In the journalizing process, the control unit generates accounting data for accrual transactions based on the master data and the sign of the amount associated with each transaction, and generates journal data for a double entry bookkeeping method. The accounting data processing system according to claim 3 or 4, characterized by the above-mentioned. A program that causes a computer to function as the server device in the accounting data processing system according to any one of claims 1 to 5.