JP2022182573A - Accounting processor, accounting processing method, and accounting processing program - Google Patents

Abstract

To provide an accounting processor, an accounting processing method and an accounting processing program capable of realizing one transaction two journal entries for automatically generating a fund balance journal required to create a fund balance statement by a net property journal equivalent to business accounting.SOLUTION: An accounting processor creates net property journal data set by connecting voucher classifications, account titles, balance classifications, and amounts, and creates fund balance journal data set by connecting the voucher classifications, the account titles, the balance classifications and the amounts by converting the net property journal data on the basis of a title information conversion master set by associating account titles, voucher classifications and balance classifications of a conversion source with account titles of a conversion destination, and a voucher classification conversion master set by associating the voucher classification of the conversion source with the voucher classifications of the conversion destination.SELECTED DRAWING: Figure 1

Description

The present invention relates to an accounting processing device, an accounting processing method, and an accounting processing program.

Patent Literature 1 discloses a configuration in which a flow-type net property increase/decrease statement can also be created by one journal entry required when creating a stock-type net property increase/decrease statement.

JP-A-10-171908

However, in the invention described in Patent Literature 1, there is a problem that it is not possible to automatically generate the financial income and expenditure journal required for creating the financial income and expenditure statement of the public interest corporation from the net property journal.

The present invention has been made in view of the above problems, and realizes a one-transaction, two-journal entry that automatically generates a cash flow journal required for preparing a cash flow statement from a net asset journal that is equivalent to corporate accounting. It is an object of the present invention to provide an accounting processing device, an accounting processing method, and an accounting processing program that can

In order to solve the above-described problems and achieve the object, an accounting processing device according to the present invention is an accounting processing device comprising a storage unit and a control unit, wherein the storage unit includes account items to be converted, An item information conversion storage means for storing an item information conversion master set by linking the slip classification and the debit/credit classification, and the conversion destination account title, the conversion source slip classification, and the conversion destination slip classification and a slip classification conversion storage means for storing a slip classification conversion master set in association with the above, wherein the control unit stores the slip classification, the account item, the credit classification, and the net amount set in association with each other. By converting the net property journal data based on the net property journal creation means for creating property journal data, the item information conversion master, and the document category conversion master, the slip classification, the account item, the It is characterized by comprising a fund income and expenditure journal creation means for creating fund income and expenditure journal data set by linking the credit classification and the amount.

In addition, in the accounting processing device according to the present invention, the storage unit stores a total balance trial balance worktable set by linking the account item, accrual period, amount, and business type, business base, or service type. total balance trial balance storage means; and beginning-of-term linking storage means for storing beginning-of-term linking master set by linking beginning-of-term items, end-of-term items, and carry-over account items, wherein the control unit performs the total-balance trial calculation Beginning carry-forward journal creation means for creating beginning carry-forward journal data with the occurrence date as the beginning of the term, set by linking the account item, the credit classification, and the amount based on the table work table and the beginning pegging master , further comprising:

Further, in the accounting processing apparatus according to the present invention, the storage unit stores an affiliation information conversion master set in association with the business type of the conversion source and the business type of the conversion destination. , wherein the net asset journal creation means creates the net asset journal data set by linking the slip classification, the business type, the account item, the credit classification, and the amount, and Income and expenditure journal creation means converts the net asset journal data based on the belonging information conversion master, the item information conversion master, and the slip classification conversion master to convert the slip classification, the business type, the account It is characterized by creating the fund income and expenditure journal data set by linking the item, the credit classification, and the amount.

Further, in the accounting processing apparatus according to the present invention, the storage unit stores a receipt slip history table in which the receipt history of the net asset journal data taken in when the fund income and expenditure journal data is created is set. and a storage means, wherein the cash balance journal creation means stores the item information conversion master and the slip using the net asset journal data for which the intake history is not set in the intake slip history table. By converting the net asset journal data based on the classification conversion master, creating the fund income and expenditure journal data set by linking the slip classification, the account item, the credit classification, and the amount, It is characterized in that the intake slip history table is updated with the intake history of the net asset journal data.

Further, in the accounting processing apparatus according to the present invention, the acquisition history is a record of the acquisition date of the net asset journal data.

Further, in the accounting processing device according to the present invention, the storage unit is configured by linking journal storage means for storing journal data including the net property journal data, the account item for total setting, and calculation content. total item range setting storage means for storing a total item range setting master, wherein the control unit creates the total balance trial balance worktable from the journal data based on the total item range setting master; A balance trial balance creating means is further provided.

Further, an accounting processing method according to the present invention is an accounting processing method to be executed by an accounting processing apparatus having a storage unit and a control unit, wherein the storage unit stores account items to be converted, slip classification, balance Item information conversion storage means for storing an item information conversion master set by linking the categories and the account items of the conversion destination, and linking the document categories of the conversion source and the document categories of the conversion destination. and a slip classification conversion storage means for storing the slip classification conversion master set by the control unit, and the net worth set by linking the slip classification, the account item, the credit classification, and the amount By converting the net asset journal entry data based on the net asset journal creation step of creating journal entry data, the item information conversion master, and the document category conversion master, It is characterized by including a classification, and a fund income and expenditure journal creating step of creating fund income and expenditure journal data set by linking the amount.

Further, an accounting processing program according to the present invention is an accounting processing program to be executed by an accounting processing device having a storage unit and a control unit, wherein the storage unit stores account items to be converted, slip classification, balance Item information conversion storage means for storing an item information conversion master set by linking the categories and the account items of the conversion destination, and linking the document categories of the conversion source and the document categories of the conversion destination. a slip classification conversion storage means for storing the slip classification conversion master set by the control unit; and converting the net asset journal data based on the item information conversion master and the document category conversion master to create the document classification, the account item, the balance classification, and a fund income/expenditure journal creating step of creating fund income/expenditure journal data set by linking the amount.

According to the present invention, it is possible to create daily journal entries based on account items based on the net asset calculation sheet, and to automatically create cash balance journal entries based on the input journal entries. In addition, according to the present invention, the general net asset ending balance and designated net asset ending balance are aggregated for each accounting unit such as business, base or service, and the general net asset ending balance and designated net asset beginning balance for the next term It has the effect of being able to issue a carryover journal entry. Moreover, according to the present invention, there is an effect that it is possible to comply with accounting standards for public interest corporations by utilizing standard functions. Moreover, according to the present invention, there is an effect that it becomes possible to deal with accounting processing not only for public interest corporations but also for other non-profit corporations such as social welfare corporations and school corporations. Moreover, according to the present invention, there is an effect that the latest functions and know-how such as management accounting at the level of corporate accounting can be utilized in public interest corporations. Moreover, according to the present invention, it is possible to quickly and safely satisfy the requirements required of public interest corporations. In addition, according to the present invention, the net balance at the end of the term (net assets of the company) is classified into designated net assets consisting of donations, subsidies, etc., and general net assets accumulated through business activities, and is automatically carried forward. It has the effect of being able to Moreover, according to the present invention, it is possible to achieve one transaction and two journal entries using a journal map, and to classify the net balance at the end of the term into designated net assets and general net assets and perform automatic carryover. In addition, it is necessary to issue journals carried forward for each accounting unit. For example, if you are managing by 94 accounting units, you need to enter 94 x 2 journals (general and net) = 188 journals every term. However, according to the present invention, the carry-over account (dummy) creates a dummy carry-over account item that is not normally used as an account item for convenience to transfer the balance at the end of the period, and totals the carry-over amount by setting the total item. However, by automating the carryover journal entries from the tabulated result, it is possible to eliminate the input load of the carryover journal entries. In addition, regarding accounting items for cash income and expenditure journals under accounting standards for public interest corporations, it is necessary to separate accounting items according to the amount of funds generated and borrowed from the transaction, and it is necessary to consider transactions in which the balance has been reversed due to correction transactions. According to the present invention, there is an effect that automatic journalizing can be realized in consideration of correction slips and credit classifications.

FIG. 1 is a block diagram showing an example of the configuration of an accounting processing device according to this embodiment. FIG. 2 is a flow chart showing an example of one transaction two journal entry processing in this embodiment. FIG. 3 is a flow chart showing an example of one transaction two journal entry processing in this embodiment. FIG. 4 is a flow chart showing an example of one transaction two journal entry processing in this embodiment. FIG. 5 is a flow chart showing an example of the net worth carryover journal entry automatic accounting processing in this embodiment. FIG. 6 is a flow chart showing an example of the net worth carryover journal entry automatic accounting processing in this embodiment. FIG. 7 is a flow chart showing an example of the net worth carryover journal entry automatic accounting processing in this embodiment.

An embodiment of the present invention will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
First, the outline of the present invention will be explained.

For public interest corporations that receive subsidies, etc., there are cases where the issuer (local government, etc.) requests the submission of a statement of income and expenditure (excluded from financial statements under the new accounting standards). The income and expenditure statement is a statement that shows the reason for the increase or decrease of funds (cash and deposits, etc.), and because it uses different account items from the net worth change statement and the balance sheet, for transactions involving cash income and expenditure, each transaction Two types of journal entries: “One transaction, two journal entries” are required.

In the conventional cash income and expenditure journal, the account item is different from the net asset journal entry, and the account item changes depending on the accrued loan, and it is necessary to consider the balance reversal due to the correction slip, so the net asset journal entry (similar to corporate accounting) It was difficult to generate a cash flow journal from the cash flow journal.

Therefore, in this embodiment, by using a journal map, a mechanism is provided that realizes "one transaction, two journals" in which one of the journals is entered and the other journal is automatically recorded. there is In addition, in this embodiment, not only is the journal pattern and corrective journal entry automatically determined, but also a mechanism is provided to check the duplication of journal entry converted slips.

In the Accounting Standards for Public Interest Corporations, "net assets (= net assets in corporate accounting)" are divided into "designated net assets" derived from donations and subsidies and "general net assets" generated from business activities. It is necessary to categorize and tabulate, and display in the financial statements in comparison with the increase/decrease from the previous year.

Conventionally, the process of carrying over net assets by classifying them into designated and general has to be done for each accounting unit such as business, base or service, and for corporations with many businesses, bases and services, the burden of journal entry is high. However, even if it was automated, the load of manufacturing was heavy.

Therefore, in the present embodiment, a mechanism is provided for realizing automation of these carryover processes by utilizing the total item setting and the general-purpose linking tool.

[2. Constitution]
An example of the configuration of the accounting processing device 100 according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of an accounting processing device 100 according to this embodiment.

As shown in FIG. 1, accounting processing device 100 is a commercially available desktop personal computer. Note that the accounting processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable type such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smart phone, or tablet personal computer. It may be an information processing device.

The accounting processing device 100 includes a control unit 102 , a communication interface unit 104 , a storage unit 106 and an input/output interface unit 108 . Each unit included in accounting processing apparatus 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the accounting processing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the accounting processing apparatus 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a touch panel), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 or the printer 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 .

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for performing various processes by giving commands to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 includes a slip classification master 106a, an item information conversion master 106b, a slip classification conversion master 106c, an belonging information conversion master 106d, an intake slip history table 106e, a journal entry database 106f, a total item range setting master 106g, and a format setting master 106h. , a total balance trial balance worktable 106i, and a beginning-of-term pegging master 106j.

The slip classification master 106a is a master in which slip classification is set. Here, in the slip classification master 106a, the slip classification identifier and the semantic content of the slip classification may be set.

The item information conversion master 106b is a master in which account items, slip classifications and balance classifications to be converted, and account items to be converted are linked and set.

The slip classification conversion master 106c is a master in which a conversion source slip classification and a conversion destination slip classification are linked and set.

The affiliation information conversion master 106d is a master in which the business type of the conversion source and the business type of the conversion destination are linked and set.

The intake slip history table 106e is a table in which the acquisition history of the net asset journal data taken in when the fund income and expenditure journal data is created is set. Here, the capture history may be a record of the capture date of the net worth journal data. Also, in the captured slip history table 106e, the slip identifier, the captured date, and/or the captured user may be set in association with each other.

The journal database 106f stores journal data. Here, the journal data may include net worth journal data, cash balance journal data, and/or beginning journal data carried forward.

The total item range setting master 106g may be a master in which account items for total setting and calculation contents are linked and set. Here, in the total item range setting master 106g, the total setting, calculation content, and/or money amount may be linked and set.

Formatted master 106h is the formatted master of the worktable. Here, the format setting master 106h may be set in association with format identifiers, print subjects, hatching divisions, and/or print order.

The total balance trial balance worktable 106i may be a worktable in which account items, accrual periods, amounts, and business types, business bases, or service types are set in association with each other.

The beginning-of-term linking master 106j may be a master in which beginning-of-term items, end-of-term items, and carry-over account items are linked and set.

The control unit 102 is a CPU or the like that controls the accounting processing apparatus 100 in an integrated manner. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally and conceptually includes a journal creation unit 102a and a total balance trial balance creation unit 102b.

The journal creation unit 102a creates journal data. Here, the journal creation unit 102a may create net property journal data in which the slip classification, the account item, the credit classification, and the amount are linked and set. Further, the journal creation unit 102a may create net property journal data in which slip classification, business type, account item, loan classification, and amount are linked and set. In addition, the journal entry creation unit 102a converts the net property journal data based on the item information conversion master 106b and the slip classification conversion master 106c, thereby linking the slip classification, the account item, the credit classification, and the amount. You may create the cash flow journal data set by In addition, the journal creation unit 102a converts the net property journal data based on the belonging information conversion master 106d, the item information conversion master 106b, and the slip classification conversion master 106c, thereby converting the slip classification, business type, account title, You may create the fund income and expenditure journal data set by linking the credit classification and the amount. Also, the journal creation unit 102a uses the net asset journal data for which the entry history is not set in the entry slip history table 106e, based on the item information conversion master 106b and the slip classification conversion master 106c. By converting the journal data, create cash flow journal data that is set by linking the document classification, account item, credit classification, and amount, and create the import slip history table with the import history of the net asset journal data. 106e may be updated. In addition, based on the total balance trial balance worktable 106i and the beginning of the period linking master 106j, the journal creation unit 102a sets the account item, the credit classification, and the amount by linking them. Journal data may be created. Further, the journalizing section 102a may register the journalizing data in the journalizing database 106f.

The total balance trial balance creation unit 102b creates a total balance trial balance work table 106i from journal data. Here, the total balance trial balance creation unit 102b may create the total balance trial balance worktable 106i from the journal data based on the total item range setting master 106g. Further, the total balance trial balance creation unit 102b may store the total balance trial balance work table 106i in the storage unit 106. FIG.

[3. Concrete example]
A specific example of the present embodiment will be described with reference to FIGS. 2 to 7. FIG.

[One transaction, two journal entries]
Here, an example of one-transaction two-journalization processing (funds balance journal automatic creation processing) in the present embodiment will be described with reference to FIGS. 2 to 4. FIG. 2 to 4 are flow charts showing an example of the one-transaction two-journalizing process in this embodiment.

As shown in FIG. 2, the journal creation unit 102a, when a journal item for creating a balance sheet/net property increase/decrease statement including slip classification is input by the user via the input device 112, , and, based on the slip classification master 106a, create net worth journal entry detail data (net worth journal entry data) in which the slip number, date of occurrence, slip classification, business type, account title, credit classification, amount and description are set. , the net worth journal data is registered in the journal database 106f (step SA-1).

Then, as shown in FIG. 3, the journal creation unit 102a uses the net asset journal data for which the capture history is not set in the capture slip history table 106e as the journal map journal external data acceptance process to convert item information. Based on the master 106b, the slip classification conversion master 106c, and the belonging information conversion master 106d, the net property journal data is converted (account conversion) using the account item, slip classification, and credit classification as keys to convert the slip number and date of occurrence. , document classification, business type, account item, credit classification, amount, and description are linked to create journal detail data (fund income and expenditure journal data), and capture it in the import history of the net asset journal data. The loaded slip history table 106e is updated (step SA-2).

Then, as shown in FIG. 4, the journal creation unit 102a outputs the net asset statement, the net asset breakdown, the balance sheet, and the balance sheet breakdown to the output device 114 based on the net asset journal entry data. Then, based on the cash flow journal data, the output device 114 outputs the cash flow statement and cash flow breakdown table (step SA-3), and the process ends.

[Net asset carryover journal entry automatic accounting processing]
Further, an example of the net worth carryover journal automatic accounting processing according to the present embodiment will be described with reference to FIGS. 5 to 7. FIG. FIGS. 5 to 7 are flow charts showing an example of the net asset carrying forward journal entry automatic accounting processing in this embodiment.

As shown in FIG. 5, the total balance trial balance creating unit 102b generates journal data stored in the journal database 106f based on the total item range setting master 106g and the total balance trial balance format setting master 106h. A total balance trial balance work (WK) table 106i is created for the entire period of the previous period (step SB-1). That is, in the present embodiment, data in the total balance trial balance format may be output to the WK table.

Then, as shown in FIG. 6, the journal creation unit 102a performs journal data conversion processing based on the total balance trial balance worktable 106i and the beginning of period linking master 106j. , debit account, debit amount, credit account item, credit amount and description are set (step SB-2), and as the journal external data acceptance process, create a journal external import csv file based on the document number, document classification, business type, account title, balance classification, amount and description, and set the date of occurrence as the beginning of the period. Create (step SB-3). That is, in this embodiment, the items and amounts to be carried forward are extracted from the WK table, the journals carried forward are output to a csv file in the journal external data acceptance format, and the csv file is externally journalized using the journal external acceptance adapter. data may be accepted.

Then, as shown in FIG. 7, the total balance trial balance creation unit 102b creates a total balance trial balance work table with the occurrence period as the beginning of the term, based on the initial carry-over journal entry data and the total balance trial balance format setting master 106h. 106i (step SB-4), and the process ends.

[4. Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
Since this embodiment can contribute to improving operational efficiency and promoting appropriate management decisions of companies, it is possible to contribute to Goals 8 and 9 of the SDGs.

In addition, the present embodiment can contribute to the reduction of disposal loss and the promotion of paperless and computerization.

In addition, since this embodiment can contribute to strengthening control and governance, it is possible to contribute to Goal 16 of the SDGs.

[5. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or all of the processes described as being manually performed Alternatively, some can be done automatically by known methods.

In addition, unless otherwise specified, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed arbitrarily.

Also, with respect to the accounting processing device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the accounting processing apparatus 100, particularly the processing functions performed by the control unit 102, are implemented in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. In addition, the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in this embodiment, and if necessary, the accounting processing apparatus 100 mechanically read. That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM and constitutes a control section in cooperation with the CPU.

In addition, this computer program may be stored in an application program server connected to the accounting processing apparatus 100 via any network, and it is possible to download all or part of it as necessary. be.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered (trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (registered trademark) such as Blu- shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the present embodiment, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processes and website provision. programs, tables, databases, and files for web pages.

The transaction processing apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus to which any peripheral device is connected. Also, the accounting processing device 100 may be implemented by installing software (including programs, data, etc.) that enables the device to implement the processing described in the present embodiment.

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

INDUSTRIAL APPLICABILITY The present invention is useful in the accounting industry including public interest corporation accounting industry and non-profit corporation accounting industry such as general incorporated foundations, incorporated associations, social welfare corporations and school corporations.

100 accounting processing device 102 control unit 102a journal creation unit 102b total balance trial balance creation unit 104 communication interface unit 106 storage unit 106a slip classification master 106b subject information conversion master 106c slip classification conversion master 106d belonging information conversion master 106e intake slip history table 106f journal database 106g total subject range setting master 106h format setting master 106i total balance trial balance work table 106j beginning of term linking master 108 input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (8)

An accounting processing device comprising a storage unit and a control unit,
The storage unit
an item information conversion storage means for storing an item information conversion master that is set by linking the account items, slip classification and balance classification of the conversion source, and the account items of the conversion destination;
a slip classification conversion storage means for storing a slip classification conversion master set by linking the conversion source slip classification and the conversion destination slip classification;
with
The control unit
net worth journal creation means for creating net worth journal data set by linking the slip classification, the account item, the balance classification, and the amount;
By converting the net property journal data based on the item information conversion master and the document classification conversion master, the funds set by linking the document classification, the account title, the credit classification, and the amount Funds income and expenditure journal creation means for creating income and expenditure journal data;
An accounting processing device comprising: The storage unit
total balance trial balance storage means for storing a total balance trial balance worktable set in association with the account item, accrual period, amount, and business type, business location, or service type;
beginning-of-term linking storage means for storing beginning-of-term linking master set by linking beginning-of-term items, end-of-term items, and carry-over account items;
further comprising
The control unit
The beginning of the period for creating the beginning journal entry data carried forward from the date of occurrence, which is set by linking the account title, the credit classification, and the amount based on the total balance trial balance worktable and the beginning connection master carrying forward journal creation means,
2. The accounting processing device according to claim 1, further comprising: The storage unit
affiliation information conversion storage means for storing an affiliation information conversion master set in association with the business type of the conversion source and the business type of the conversion destination;
further comprising
The net worth journal creation means
Creating the net asset journal data set by linking the slip classification, the business type, the account item, the credit classification, and the amount,
The funds income and expenditure journal creation means
By converting the net property journal data based on the belonging information conversion master, the item information conversion master, and the slip classification conversion master, the slip classification, the business type, the account item, the credit classification, 2. The accounting processing apparatus according to claim 1, wherein said fund income and expenditure journal data set in association with said amount is created. The storage unit
Capture slip history storage means for storing a capture slip history table in which a capture history of the net asset journal data captured when the fund balance journal data is created is set;
further comprising
The funds income and expenditure journal creation means
Using the net asset journal data for which the intake history is not set in the intake slip history table, the net asset journal data is converted based on the item information conversion master and the slip classification conversion master. By doing so, the fund income and expenditure journal data set by linking the slip classification, the account item, the credit classification, and the amount are created, and the acquisition slip history is created in the acquisition history of the net asset journal data. 2. The accounting processing device according to claim 1, wherein the table is updated. The acquisition history is
5. The accounting processing device according to claim 4, wherein the net property journal data is a record of the date of capture. The storage unit
journal storage means for storing journal data including the net worth journal data;
total item range setting storage means for storing the total item range setting master set by linking the account items for total setting and calculation contents;
further comprising
The control unit
Total balance trial balance creation means for creating the total balance trial balance worktable from the journal data based on the total item range setting master;
3. The accounting processing device according to claim 2, further comprising: An accounting processing method to be executed by an accounting processing device having a storage unit and a control unit,
The storage unit
an item information conversion storage means for storing an item information conversion master that is set by linking the account items, slip classification and balance classification of the conversion source, and the account items of the conversion destination;
a slip classification conversion storage means for storing a slip classification conversion master set by linking the conversion source slip classification and the conversion destination slip classification;
with
to be executed by the control unit;
a net worth journal creation step of creating net worth journal data set by linking the document classification, the account item, the balance classification, and the amount;
By converting the net property journal data based on the item information conversion master and the document classification conversion master, the funds set by linking the document classification, the account title, the credit classification, and the amount a fund income and expenditure journal creation step for creating income and expenditure journal data;
An accounting method characterized by comprising An accounting processing program to be executed by an accounting processing device having a storage unit and a control unit,
The storage unit
an item information conversion storage means for storing an item information conversion master that is set by linking the account items, slip classification and balance classification of the conversion source, and the account items of the conversion destination;
a slip classification conversion storage means for storing a slip classification conversion master set by linking the conversion source slip classification and the conversion destination slip classification;
with
In the control unit,
a net worth journal creation step of creating net worth journal data set by linking the document classification, the account item, the balance classification, and the amount;
By converting the net property journal data based on the item information conversion master and the document classification conversion master, the funds set by linking the document classification, the account title, the credit classification, and the amount a fund income and expenditure journal creation step for creating income and expenditure journal data;
Accounting program for executing

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