JP2018173896A - Balance consistency checking apparatus, balance consistency checking method, and balance consistency checking program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To easily check the consistency between the balance of the journaling of the transactions and the balance of a trial balance sheet.SOLUTION: A balance consistency checking apparatus 100 includes: an input unit 101 configured to input a trial balance sheet file corresponding to journal data in a predetermined period of a company while sequentially inputting company-specific journal data including information for accounting; a control unit 103 configured to calculate balance data based on the journal data for the predetermined period and compare it with balance data included in the trial balance sheet file to determine the consistency of both pieces of balance data; a storage unit 104 configured to store the inputted journal data, the inputted trial balance sheet file and information on a determination result of the consistency of the balance data; an output unit 105 configured to output the determination result of the consistency of the balance data; and a communication unit 102 configured to perform communications to acquire the journal data and the trial balance sheet file and output the information on the determination result of the consistency of the balance data.SELECTED DRAWING: Figure 1

Description

  The present invention relates to a balance consistency check device, a balance consistency check method, and a balance consistency check program for checking a balance calculated based on journal data.

  Conventionally, a balance is calculated by calculating a balance based on a journal of a transaction and comparing it with a trial calculation table. In accounting for multiple subsidiaries, the headquarters system that performs accounting audits obtains information on journal entries of these multiple subsidiaries and checks the balance consistency by comparing it with the trial balance.

  For example, there has been proposed an accounting input system that facilitates input and confirmation by performing processing that correlates electronic forms, journal data, financial reports, and the like used in accounting processing (see, for example, Patent Document 1 below). ).

Japanese Patent Laid-Open No. 2006-194802

  However, when a subsidiary company to be linked has multiple bases in many overseas countries, it is not easy to acquire journal data processed by a plurality of accounting systems of the subsidiary company to be linked. For example, a plurality of overseas subsidiaries send journal data to the headquarters by e-mail or the like, but this method is likely to cause omission of journal data acquisition.

  Also, if the balance was corrected without going through journals on the accounting system, this could not be handled and the balance consistency could not be checked accurately.

  In particular, accounting procedures for overseas subsidiaries (subsidiaries, etc.) have different forms and customs from those in Japan, which increases the amount of work involved in checking balance consistency.

  In view of the above problems, an object of the present invention is to easily check the consistency between the balance of a transaction journal and the balance of a trial calculation table.

  In order to achieve the above object, the balance consistency check device of the present invention sequentially inputs journal data for each company including accounting information, and inputs a trial balance file corresponding to the journal data for a predetermined period of the company. And an input unit that calculates balance data based on the journal data for the predetermined period and compares the balance data included in the trial balance file to determine the consistency of both balance data, and an input The journal data, the trial balance file, and a storage unit for storing information on the result of determination of consistency of the balance data, an output unit for outputting a result of determination of consistency of the balance data, and the journal data; And a communication unit that performs communication to acquire the trial calculation table file and to output information on the determination result of the balance data consistency.

  The control unit may display a value obtained by subtracting balance data included in the trial calculation table file from balance data based on the journal data for a predetermined period.

  Further, the control unit displays a highlighted display on the display screen of the output unit that the balance of the determination result is inconsistent except when the value is 0.

  The control unit may display a screen requesting to upload the trial calculation table file when the trial calculation table file does not exist.

  The communication unit is connected to an accounting system of a plurality of local corporations via the communication unit, and the journal data and the trial balance file are acquired from the accounting system.

  Further, according to the balance consistency check method of the present invention, the computer accepts sequential input of journal data for each company including accounting information, and inputs the trial balance file corresponding to the journal data for the predetermined period of the company. Accepting, calculating balance data based on the journal data for a predetermined period, and comparing the balance data included in the trial calculation table file to determine the consistency of both balance data, and input the journal data and the trial calculation Outputs the result of determining the consistency of the table file and the balance data, and performs processing to obtain the journal data and the trial calculation table file and to output the information of the determination result of the consistency of the balance data by communication It is characterized by doing.

  Further, the balance consistency check program of the present invention accepts sequential input of journal data for each company including accounting information in a computer, and inputs a trial calculation table file corresponding to the journal data for a predetermined period of the company. Accepting, calculating balance data based on the journal data for a predetermined period, and comparing the balance data included in the trial calculation table file to determine the consistency of both balance data, and input the journal data and the trial calculation Outputs the result of determining the consistency of the table file and the balance data, and performs processing to obtain the journal data and the trial calculation table file and to output the information of the determination result of the consistency of the balance data by communication It is characterized by making it.

  According to the present invention, it is possible to easily check the consistency between the balance of the transaction journal and the balance of the trial calculation table.

FIG. 1 is a functional block diagram of a balance consistency check device according to an embodiment. FIG. 2 is a diagram illustrating a hardware configuration example of the balance consistency check device according to the embodiment. FIG. 3 is a diagram for explaining balance consistency check processing of the balance consistency check apparatus according to the embodiment. FIG. 4 is a flowchart illustrating an example of a balance consistency check process of the balance consistency check apparatus according to the embodiment. FIG. 5 is a table for explaining display contents of the balance consistency check device according to the embodiment. (Part 1) FIG. 6 is a table for explaining display contents of the balance consistency check device according to the embodiment. (Part 2)

(Embodiment)
Exemplary embodiments of a balance consistency check device, a balance consistency check method, and a balance consistency check program according to the present invention will be described below in detail with reference to the accompanying drawings. The balance consistency check can be applied, for example, when the domestic audit department collects journal data sent from a local subsidiary outside Japan.

  FIG. 1 is a functional block diagram of a balance consistency check device according to an embodiment. The balance consistency check device 100 includes an input unit 101, a communication unit 102, a control unit 103, a storage unit 104, and an output unit 105.

  The input unit 101 inputs journal information (journal data D) collected by the balance consistency check device 100 and to be audited. The communication unit 102 receives journal information (journal data D) via a communication line. For example, it is connected online via a communication line with an accounting system of an overseas subsidiary company and receives journal data.

  The control unit 103 executes balance consistency check processing for a plurality of predetermined items by using journal information (journal data) input via the input unit 101 or the communication unit 102. The control unit 103 includes a data processing unit 111 that processes journal data to be checked for balance consistency, and an input / output unit 112 that inputs / outputs data to / from the input unit 101, the communication unit 102, and the output unit 105. The storage unit 104 stores the journal data and the execution result of the balance consistency check. The output unit 105 outputs the balance execution check processing execution result of each item by the control unit 103.

  FIG. 2 is a diagram illustrating a hardware configuration example of the balance consistency check device according to the embodiment. For example, the balance consistency check device 100 shown in FIG. 1 has the configuration shown in FIG. The balance consistency checking device 100 includes a CPU 201, ROM 202, RAM 203, magnetic disk drive 204, magnetic disk 205, optical disk drive 206, optical disk 207, input device 208, video I / F 209, display 210, communication I / F 211, and the like. . Each component 201-211 is connected by a bus 220.

  The CPU 201 governs overall control of the balance consistency check device 100. The ROM 202 records a server boot program. The RAM 203 is used as a work area for the CPU 201. That is, the CPU 201 governs overall control of the balance consistency check device 100 by executing various programs recorded in the ROM 202 while using the RAM 203 as a work area.

  The magnetic disk drive 204 controls the reading / writing of the data with respect to the magnetic disk 205 according to control of CPU201. The magnetic disk 205 records data written under the control of the magnetic disk drive 204. For example, an HD (hard disk) can be used as the magnetic disk 205.

  The optical disk drive 206 controls reading / writing of data with respect to the optical disk 207 according to the control of the CPU 201. The optical disk 207 is a detachable recording medium from which data is read according to the control of the optical disk drive 206. As the optical disk 207, a writable recording medium can be used. In addition to the optical disk 207, an MO, a memory card, or the like can be used as a removable recording medium.

  Examples of the input device 208 include a remote controller including a plurality of keys for inputting characters, numerical values, various instructions, a keyboard, a touch panel, and the like. The input device 208 may be realized by any one form of a remote controller, a keyboard, and a touch panel, but can also be realized by a plurality of forms.

  The video I / F 209 is connected to the display 210. Specifically, the video I / F 209 is output from, for example, a graphic controller that controls the entire display 210, a buffer memory such as a VRAM (Video RAM) that temporarily records image information that can be displayed immediately, and a graphic controller. And a control IC for controlling the display 210 based on the image data to be processed.

  The display 210 displays icons, cursors, menus, windows, or various data such as characters and images. As the display 210, for example, a TFT liquid crystal display, an organic EL display, or the like can be used.

  The communication I / F 211 is connected to a network and functions as an interface between the balance consistency check device 100 and the CPU 201. Communication networks that function as networks include the Internet, public line networks, mobile phone networks, LANs, and WANs.

  The balance consistency checking apparatus 100 shown in FIG. 1 is executed when the CPU 201 executes a predetermined program using programs and data recorded in the ROM 202, RAM 203, magnetic disk 205, optical disk 207, etc. shown in FIG. The function of the balance consistency check device 100 is realized.

  The function of the input unit 101 in FIG. 1 can be realized by using the input device 208 in FIG. 2, and the function of the communication unit 102 in FIG. 1 can be realized by using the communication I / F 211 in FIG. 1 can be realized by using the ROM 202, the magnetic disk 205, the optical disk 207, and the like shown in FIG. Further, the function of the output unit 105 in FIG. 1 can be printed out by using a screen display on the display 210 in FIG. 2 or a printer (not shown), and in addition, by data communication to a desired terminal via the communication I / F 211. External output is also possible.

  FIG. 3 is a diagram for explaining balance consistency check processing of the balance consistency check apparatus according to the embodiment. An overview of a balance consistency check process executed by the control unit 103 (CPU 201) of the balance consistency check apparatus 100 will be described.

  The control unit 103 performs a journal update process for each journal information S input (uploaded) from the accounting systems of a plurality of local corporations to be linked via the sequential input unit 101 and the communication unit 102 (step S301). The data is stored in the storage unit 104 as data D. For example, journal information S (or journal data D) can be acquired in real time by connecting online with an accounting system of a local corporation via the communication unit 102.

  Thereafter, the control unit 103 calculates balance data R1 for each account item by company from the journal data D, and stores the balance data R1 in the storage unit 104 (step S302). The data after each process can be output to the display 210 or the like via the output unit 105.

  In addition, the control unit 103 uploads a predetermined period, for example, a monthly trial calculation table (trial calculation table file F) sent to the balance consistency check device 100 (accounting processing system) by the accounting system to be linked. The control unit 103 acquires the trial calculation table file F (step S303). The trial balance file F is created by the local corporation based on the journal entries.

  Then, the control unit 103 extracts balance data R2 based on the trial calculation table file F in the accounting system to be linked (step S304). These trial calculation table file F and balance data R2 can also be stored in a predetermined storage area of the storage unit 104.

  Then, the control unit 103 compares the balance data R1 based on the journal and the balance data R2 based on the trial calculation table (step S305). At this time, the control unit 103 compares the balance data R1 calculated in the apparatus with the balance data R2 on the trial calculation table file F for each account item. As a result of the comparison, if there is a different account item, information on the account item (balance data R1, R2) is displayed on the display 210.

  FIG. 4 is a flowchart illustrating an example of a balance consistency check process of the balance consistency check apparatus according to the embodiment. The processing example of the balance consistency check which the control part 103 (CPU201) of the balance consistency check apparatus 100 performs is shown.

  First, the control unit 103 displays an initial screen (full menu screen) on the display 210 (step S401). On the full menu screen, a balance consistency check item is included and displayed as one of various accounting processing items.

  Then, when the balance consistency check item for the accounting system (journal) of the corresponding local corporation is selected based on the operation of the input device (keyboard) 208 by the user, the control unit 103 checks the balance consistency check. A selection screen for the year and month for performing the operation is displayed on the display 210 (step S402).

  Next, the control unit 103 determines whether or not the trial calculation table file F exists (step S403). For example, it is determined whether the trial calculation table file F is sent by uploading or the like from a corresponding accounting system of the local corporation and stored in the storage unit 104.

  In addition to the online uploading, it may be sent by e-mail. In this case, the trial balance file F attached to the e-mail is taken into the balance consistency check device 100 by a user operation.

  When there is the trial calculation table file F (step S403: Yes), the control unit 103 executes balance check processing and displays the check result on the display 210 (step S404). In the balance check process, the balance data R1 calculated based on the journal data D and the balance data R2 on the trial calculation table file F for the selected year and month are compared for each account item.

  When there is no trial calculation table file F (step S403: No), the control unit 103 displays the upload screen of the trial calculation table file F on the display 210 (step S405), and after obtaining the trial calculation table file F, the process of step S404 is performed. Execute.

  As described above, when the balance consistency check device 100 does not have the trial balance file F, the user can be requested to obtain the trial balance file F. For example, when the accounting system of the local corporation and the balance consistency check device 100 are connected online, the control unit 103 may directly request the local accounting system to upload the trial balance file F.

  Then, as a result of the balance check process in step S404, information such as company account items, balance data R1 calculated in the apparatus, balance data R2 on the trial balance file F, and the difference amount are displayed on the display 210, and the process ends. To do.

  Further, the control unit 103 can extract the previous month / current month cancellation journal entries by the balance check process, and can output the form from the printer of the output unit 105 (step S406).

  With the above processing, it can be confirmed whether all journals of the accounting system to be linked have been read by the balance consistency check device 100, and the balance consistency check can be performed after confirmation. In addition, since the balance data based on the journal is compared with the balance data based on the trial balance file, it can be extracted and displayed when the balance is corrected without going through the journal on the accounting system of the local corporation. .

  5 and 6 are tables for explaining display contents of the balance consistency check device according to the embodiment. FIG. 5 shows a display item list 501 displayed on the year / month selection screen of the process of FIG. Each row is displayed on a monthly basis from the accounting start date of accounting of the local corporation to the month to which the latest transaction date belongs. Each column includes: Fiscal year 2. Year, month, 3. Balance match, 4. Last update date, 5. Displays the balance read date and time.

1. The fiscal year of each month is displayed in the business year.
2. Each month is displayed as the year and month.
3. In the balance match, if the monthly balance (balance data R1) of the balance consistency check device 100 matches the balance (balance data R2) of the trial calculation table file F, a check character for a check mark is displayed. In other cases (including the case where the trial balance file F does not exist), the check mark is left blank.
4). The latest update date and time displays the latest date and time when the journal data D was read out of the journals S within the year.
5. In the balance read date and time, the date and time when the trial balance file F for the year and month was last read is displayed. If the trial balance file F does not exist, leave it blank.
In addition, if it falls within the fiscal year end, “Financial month” is displayed. Otherwise, leave blank.

  When the user selects and operates the “Balance file” button on the screen display of the year and month in which the trial balance file F exists on the selection screen for the year and month, the control unit 103 selects the trial balance file F of the corresponding year and month. to download.

  Then, when the user selects a row of the display item list 501 and double-clicks or presses the enter key, the control unit 103 transitions to the following screen depending on whether or not the trial calculation table file F exists in the selected date.

<If the trial balance file does not exist>
The upload screen of the trial balance file F is displayed on the display 210, and the trial balance table file F of the corresponding year and month can be uploaded based on the user operation.

<When trial balance file exists>
The control unit 103 executes the balance check process shown in FIG. 4, displays a check result screen on the display 210, and allows the user to check the check result of the corresponding year and month.

  FIG. 6 shows a display item list 601 displayed as a check result of the balance consistency check of the process of FIG. The currently selected month and month are displayed on the screen header of the display 210. Then, the control unit 103 displays a file selection dialog by the user selection of the selection button [...] Displayed on the display 210 so that the trial balance file F can be selected.

  Then, according to the user selection of the selection button [OK], the control unit 103 executes a balance consistency check process (see FIG. 4) for the selected year and month, and displays a check result screen on the display 210.

  In the check result display item list 601, all company account items are displayed in a row. For example, the control unit 103 displays the account codes by company in ascending order. Each column includes: 1. Accounts by company, 2. balance on balance consistency check device; 3. Balance in accounting system of local corporation Display the difference.

1. The company-specific account code and its name are displayed in the company-specific account.
2. In the balance on the balance consistency check device, the balance (balance data R1) of the balance consistency check device 100 of the account item by company in the selected year and month is displayed.
3. In the balance on the accounting system of the local corporation, the balance (balance data R2) on the trial calculation table file F of the account item by company in the selected year and month is displayed.
4). As the difference, a value obtained by subtracting the value of the “balance on the accounting system of the local corporation (balance data R2)” column from the value of the “balance on balance balance checking device 100 (balance data R1)” column is displayed.

  Then, except for the case where the subtraction result is “0”, the value is highlighted with a red character or the like. By highlighting the values in this way, the user can easily grasp that the balance is inconsistent.

  In addition, the control unit 103 displays a check box “display only rows in which a difference exists” in the upper left portion of the check result display screen. The control unit 103 displays only rows in which the “difference” column is other than 0 when a check is made by the user operation in the “display only rows with difference” column. If the “Display only rows with difference” column is not checked, all rows are displayed regardless of the value in the “Difference” column. Note that the control unit 103 is in a checked state in the initial display state of the check screen.

  According to the embodiment described above, the balance consistency check device calculates balance data based on the accounting journal, calculates balance data based on the trial balance file, and compares the balance data of both companies. To do. Thereby, when a difference is calculated as a comparison result, the difference can be extracted and displayed.

  For example, when the balance is corrected without going through journals on the accounting system of the local corporation, the difference is extracted, and it becomes possible to easily grasp the inconsistency of balances based on not going through the journals.

  According to the embodiment described above, it is possible to check the balance consistency in the accounting process, and it is possible to reduce the labor and time required for this balance consistency check.

  Note that the program for checking the balance consistency described in the present embodiment can be realized by executing a program prepared in advance by a computer. The program is recorded on a computer-readable recording medium such as a semiconductor memory, a hard disk, a flexible disk, a CD-ROM, or a DVD, and is executed by being read from the recording medium by the computer. Further, this program may be distributed through a network such as the Internet.

  As described above, the present invention is useful for an accounting processing apparatus and accounting processing system that collects journal information and performs a balance consistency check.

DESCRIPTION OF SYMBOLS 100 Balance consistency check apparatus 101 Input part 102 Communication part 103 Control part 104 Storage part 105 Output part 201 CPU
202 ROM
203 RAM
208 Input device 210 Display 220 Bus D Journal data F Trial balance file R1 Balance data calculated based on journal R2 Balance data extracted from trial balance file

In order to achieve the above object, the balance consistency check device of the present invention sequentially inputs journal data for each company including accounting information, and inputs a trial balance file corresponding to the journal data for a predetermined period of the company. And an input unit that calculates balance data based on the journal data for the predetermined period and compares the balance data included in the trial balance file to determine the consistency of both balance data, and an input The journal data, the trial balance file, and a storage unit for storing information on the result of determination of consistency of the balance data, an output unit for outputting a result of determination of consistency of the balance data, and the journal data; acquisition of the trial balance file, and the balance a communication unit that performs the communication output consistency determination result information data, Bei example, said control unit, the determination result in inconsistencies If you performed highlighting effect of misalignment as the output of the determination result, characterized in that.

Further, according to the balance consistency check method of the present invention, the computer accepts sequential input of journal data for each company including accounting information, and inputs the trial balance file corresponding to the journal data for the predetermined period of the company. The balance data based on the journal data for a predetermined period is received and compared with the balance data included in the trial calculation table file to determine the consistency of both balance data, and the entered journal data and the trial calculation Table file, and outputs the balance consistency determination result of the data, have rows acquisition, and by communication output information of said balance data integrity determination result of the trial balance file and the journal data, the determination When the result is inconsistent, a process of performing highlighting indicating inconsistency as an output of the determination result is executed.

Further, the balance consistency check program of the present invention accepts sequential input of journal data for each company including accounting information in a computer, and inputs a trial calculation table file corresponding to the journal data for a predetermined period of the company. Accepting, calculating balance data based on the journal data for a predetermined period, and comparing the balance data included in the trial calculation table file to determine the consistency of both balance data, and input the journal data and the trial calculation Table file, and outputs the balance consistency determination result of the data, have rows acquisition, and by communication output information of said balance data integrity determination result of the trial balance file and the journal data, the determination If the result is inconsistent, a process of performing highlighting to indicate inconsistency as an output of the determination result is executed.

Claims (7)

An input unit in which journal data for each company including information for accounting is sequentially input, and a trial balance file corresponding to the journal data for the predetermined period of the company is input;
Calculating balance data based on the journal data for the predetermined period, and comparing the balance data included in the trial balance file, thereby determining the consistency of both balance data;
A storage unit for storing information on a result of determination of consistency between the journal data and the trial balance file input and the balance data;
An output unit for outputting a determination result of consistency of the balance data;
A communication unit that performs communication to acquire the journal data and the trial balance file, and to output information on the determination result of the balance data consistency;
A balance consistency check device comprising: The controller is
2. The balance consistency checking apparatus according to claim 1, wherein a value obtained by subtracting balance data contained in the trial balance file from balance data based on the journal data for a predetermined period is displayed. The controller is
The balance consistency check device according to claim 2, wherein a highlight display indicating that the balance of the determination result is inconsistent is displayed on the display screen of the output unit except when the value is zero. The controller is
The balance consistency checking apparatus according to claim 1, wherein when the trial calculation table file does not exist, a screen display requesting upload of the trial calculation table file is performed. Via the communication unit, connected to the accounting system of a plurality of local corporations,
The balance consistency check device according to any one of claims 1 to 4, wherein the journal data and the trial calculation table file are acquired from the accounting system. Computer
Accept serial entry of company-specific journal data including accounting information,
Accepting an input of a trial balance file corresponding to the journal data for a predetermined period of the company,
By calculating balance data based on the journal data for a predetermined period and comparing with balance data included in the trial balance file, the consistency of both balance data is determined,
Output the judgment result of the consistency between the journal data input and the trial balance file and the balance data,
The acquisition of the journal data and the trial balance file, and the output of information on the determination result of the balance data consistency are performed by communication.
A balance consistency check method characterized by executing processing. On the computer,
Accept serial entry of company-specific journal data including accounting information,
Accepting an input of a trial balance file corresponding to the journal data for a predetermined period of the company,
By calculating balance data based on the journal data for a predetermined period and comparing with balance data included in the trial balance file, the consistency of both balance data is determined,
Output the judgment result of the consistency between the journal data input and the trial balance file and the balance data,
The acquisition of the journal data and the trial balance file, and the output of information on the determination result of the balance data consistency are performed by communication.
A balance consistency check program characterized by causing processing to be executed.

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