JP3352324B2 - Consumption tax automatic journal receipt - Google Patents

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a sales tax automatic journal-type receipt, and more particularly to a system in which, when a receipt is issued at the time of collecting money, a journal can be automatically entered to simplify accounting and accounting.

[0002]

2. Description of the Related Art In view of the somewhat difficult and complicated bookkeeping theory that forms the backbone of accounting, applicants do not need to make any postings, unlike conventional accounting slips that require familiarity with double-entry books. Provided a general-purpose automatic journal accounting slip that can complete all bookkeeping with a single invoicing (Utility Model Registration No. 11226669), but improved with the recent introduction of consumption tax Tax automatic journal accounting slip (No. 207
No. 8545). This accounting slip is intended to simplify the bookkeeping at the book processing stage.

[0003] Incidentally, it is a matter of course that the accounting work involves receipt of money such as cash / cheque, check, deposit, deposit, or bill, and in this case, a receipt is generally issued. . Conventional receipts have a certain amount of general commercial products that display the receipt amount column and the recipient's entry column, as well as the receipt number and date column, so it is possible to simplify the entry at the same time as issuing the receipt Such a thing is not provided at present. Also, after issuing a receipt,
It is customary that a voucher must be raised for entry.

[0004]

However, if a slip is separately presented for bookkeeping after a receipt is issued, accounting operations at the stage of money collection have not yet been simplified.

Accordingly, the present invention provides an automatic consumption tax journal-type receipt for the purpose of simplifying the accounting work by realizing the collection immediately.

[0006]

SUMMARY OF THE INVENTION A receipt for an automatic journal of consumption tax according to the present invention comprises a copy slip of six sheets .
In each of the copy-type slips, the first one of which is a receipt , the date column (A), the payer column (B), the summary column (C), the consumption tax in custody, in order from the top edge to the right. Column (D), receipt amount column (E), and billing or tax-excluded (current sale) column (F) are printed and displayed. The date column, payer column, and application column occupy the left half of the sheet, and the date column. And the code N below the payer column
The o column, the breakdown column is printed below the application column, the communication column is printed below these, the payer display column surrounded by a bold frame is printed below the communication column, The remarks column is printed below, the offset amount (G) column is printed below the above-mentioned consumption tax column, and an arrow (↓) and a circle below it.
Mark! The transfer fee, discount, unpaid, purchase, purchase, accounts payable, returns, freight, withholding tax, membership fee, and other items are printed and displayed in the three columns and four columns in the offset item column below it, Below that is a stamp sticker on the first sheet, and on the second and subsequent sheets
Corresponding blanks are printed respectively , and below the receipt amount column, ☆ when you keep D today. 1. ED = F
When EG + D = E is printed and F is included in the lower part of the billing or tax-excluded column, 1. Do not enter D 2. E = F 3. G + E = FD D mark is printed on D, and there is no ☆ D or G below it → E = F
Printed with, these lower cash into squares, check, checking, across common and distinguishing the blank entry box bills Lee downward, b, c, d is printed as a breakdown field of the receipt amount Further, an issuer column is printed below the breakdown of the amount received, the first slip is a receipt for handing a payer, and the second slip is a copy of the issuer's slip. As a copy, the blank is a payment proof column, and the others have the same printing configuration as the first voucher. The third voucher is a debit voucher, and the blank is a file destination instruction column. T → cash (payment book) b → current (bank book) c →
To savings account d → bill receivable is printed,
A cross mark is attached to each of the consumption tax in custody column, the offset amount column, and the invoice or tax-excluded (current sale) column, and the others have substantially the same printing configuration as the first voucher, and the fourth voucher is the same. This is a debit slip. In addition to the files printed in the blank boxes for the items marked with ↑, the files are printed in the Consumption Tax Deposit Box, Receipt Amount Column, Billing or Excluded Tax (Current Sale), and Issuer Column. The cross mark is attached, and the others are almost the same printing configuration as the first slip. The fifth slip is a slip to be a credit slip, and the blank is a file of F. . Current sales (to sales book) Credit (to customer book)
Is printed, and the boxes for consumption tax in custody, receipt amount, invoice or tax (current sale), offset, and issuer are each marked with x, and the others are It has almost the same printing configuration, and the 6th slip is also a credit slip. In addition, it is printed in the blank box as "Please file to consumption tax in custody". The column, the claim or tax-excluded (current sale) column, the offset amount column, and the issuer column are each marked with a cross, and the others are substantially the same as the first slip.

Therefore, when the necessary information is entered in the first slip, six slips are created at the same time. If the slips other than the first slip are journalized and filed in each ledger, the collection can be performed immediately. That is.

[0008]

DESCRIPTION OF THE PREFERRED EMBODIMENTS Embodiments of the present invention will be described below with reference to the drawings. As shown in FIG. 1, the automatic sales tax receipt 20 is composed of copy slips a to f each formed of a six-sheet rectangular paper sheet. It is perforated and used horizontally, and the slip a is printed on yellow paper in dark blue and becomes a receipt to be passed to the other party at the time of collection, and the slip b is printed on white paper in brown and becomes a copy of the issuer's copy The slip c is a debit slip (1) printed on white paper in orange, and the slip d is a debit slip (2) also printed on white paper in orange and is a processing slip when offsetting is performed. The slip e is a credit slip (1) printed in green on white paper and the file destination is displayed, and the slip f is a credit slip
This is a voucher for consumption tax processing which is also printed in green on white paper in (2).

[0011] As shown in FIG. 1, the slip a has a date column (A) 1, a payer column (B) 2, a summary column (C) 3, and a deposit consumption tax column (D). ) 4, Receipt amount column (E) 5
And a request or tax-excluded (current sale) column (F) 6 are printed and displayed. The date column 1, the payer column 2 and the application column 3 occupy the left half of the sheet, a code number column 7 below the date column 1 and the payer column 2, and a breakdown column 8 below the application column 3. Are printed, and a communication column 9 is printed below these. Below the communication column 9 is a payer display column 10 surrounded by a thick frame.
Is printed, and a remarks column 11 is printed below it.

An offset (G) column 12 is printed below the stored consumption tax column 4, and an arrow (↓) and a circle are marked below it. Is printed and the transfer fee, discount, unpaid, purchase, accounts payable, returned goods, freight, withholding tax, membership fee, and other items are printed and displayed in a three-column four-row box as an offsetting item column 13 below. , A stamp sticking field 14 is printed below. And below the receipt amount column 5, ☆ When you keep D today 1. E-
D = F EG + D = E is printed.

When D is included in F below the billing or tax exclusion column 6: 1. Do not enter D 2. E =
F3. G + E = FD D is printed on D, and below that, neither D nor G → E = F. Below these, a, a, a, b, c, and d are printed in a box as a breakdown 15 of the amount of money received, with cash, checks, checking, ordinary, and bills distinguished, and a blank entry frame interposed. ing. Further, an issuer column 16 is printed below the receipt amount breakdown column 15.

As shown in FIG. 2, the portion of the slip b corresponding to the stamp affixing column 14 of the slip a is the payment certifying column 17.
Otherwise, the print configuration is almost the same as that of the slip a.

As shown in FIG. 3, the portion of the slip c corresponding to the stamp affixing column 14 of the slip a is a file column 18. A → cash (payment book) b → check (bank book) c → ordinary deposit In addition to the printout of “D” → “Receivables”, “X” is added to the consumption tax in custody column, the offset amount column and the invoice or tax-excluded (current sale) column. is there.

As shown in FIG. 4, in the slip d, a portion corresponding to the stamp affixing column 14 of the slip a is blank, and a file is printed in an item marked with “↑”, a deposit consumption tax column, and a receipt amount column. , The mark or the tax-excluded (current sale) column and the issuer column are each marked with a cross, and the others are almost the same as the slip a.

As shown in FIG. 5, the portion of the slip e corresponding to the stamp affixing column 14 of the slip a is blank, and the file is an F file. Current sales (to sales book)
Credit sales (to the customer's book) are printed, and crosses are marked in the consumption tax deposit, receipts, billing or tax-excluded (current sales), offset, and issuer columns. Otherwise, the printing configuration is almost the same as that of the slip a.

As shown in FIG. 6, the portion of the slip f corresponding to the stamp affixing column 14 of the above-mentioned slip a is blank. A cross mark is attached to each of the amount column, the billing or tax-excluded (current sale) column, the offset amount column, and the issuer column.

An example of the use of the receipt for automatic consumption tax-based journal 1 will be described with reference to the following example shown in FIG. Example: On March 20, there was a deposit of 102,000 yen in cash from Tokyo Co., Ltd. Bill is 10
3,000 yen, consumption tax 3,000 yen, sponsorship fee 1,100
Assume that 0 yen has been discounted.

1. Enter 320 in the date column (A).

2. Enter “Tokyo” in the payer column (B).

3. Breakdown in application column (C), for example, 8 years 3
If it is for a month , enter 8/3.

4. Enter 102,000 in the receipt amount column (E).

5. 10 in the billing or tax-exempt (current sale) column (F)
Fill in 0000, and fill in 102,000 in the item of cash a in the breakdown column of the amount received below.

6. Enter 3000 Tokyo in the Consumption Tax column (D).

[7] Enter 1000 in the offset amount column (G), and put a yen mark on the membership fee in the third row of the corresponding third column below it.

8. The issuer column 16 is filled in in advance with a rubber stamp or a word processor.

With the above, the entry is completed. Next, it should be noted that when depositing different types of items, for example, cash and bills, they are issued separately as one set (b) for cash and one set (d) for bills. . This notice is displayed on the right edge of the piece of paper. Since there are nine subjects in the processing of the offset amount column (G), the corresponding items are marked with a circle. For other subjects, enter the subject name in that column. When there is no offset amount, when depositing today's consumption tax D, the formula of ED = F is used. 100 in the previous example
If there is no offset of 0 yen, the payment is 103,000 yen, so enter 103,000 in the receipt amount column E, 3000 in the deposit consumption tax column D, and charge or exclude tax ( Enter 10,000 in the (current sale) column (F).
Therefore, in this case, the fourth slip d is unnecessary and is discarded. When the stored consumption tax is not deposited, a cross mark is always added to the stored consumption tax column D (see FIG. 8).

Therefore, the completed slip a is passed to the payer, the slip b is stored by the recipient as a record, the slip c is filed in a designated book such as a cash book, and the slip d is filed in an offset book. The slip e is filed in a designated book such as a sales book, and the slip f is filed in a custody consumption tax book.

Thus, by collecting the slips a to f into the designated books as described above, the collection of money can be immediately performed.

[0029]

According to the present invention described above, since the collection process can be performed immediately, the accounting work can be simplified.

[Brief description of the drawings]

FIG. 1 is a perspective view showing an embodiment of the present invention.

FIG. 2 is a front view of a second slip.

FIG. 3 is a front view of a third slip.

FIG. 4 is a front view of a fourth slip.

FIG. 5 is a front view of a fifth slip.

FIG. 6 is a front view of a sixth slip.

FIG. 7 is a surface view of an actual entry example.

FIG. 8 is a surface view of an actual entry example.

[Explanation of symbols]

 a to f: voucher 1 ... date column (A) 2 ... payer column (B) 3 ... summary column (C) 4 ... deposit consumption tax column (D) 5 ... receipt amount column (E) 6 ... billing or tax (Current sale) column (F) 7 Code No. column 8 Breakdown column 9 Communication column 10 Payer display column 11 Remarks column 12 Offset amount column (G) 13 Offset item column 14 Stamp box 15 ... Breakdown column 16 ... Issuer column 17 ... Payment certificate column 18 ... File column 20 ... Consumption tax automatic journal type receipt

──────────────────────────────────────────────────続 き Continued on front page (58) Field surveyed (Int. Cl. ⁷ , DB name) B42D 11/00

Claims (4)

(57) [Claims] [Claim 1] consists of six spelling double Utsushishiki slip, this double
At least the date column, payer column, summary column, consumption tax deposit, receipt amount column, billing or tax-excluded (current sale) column, breakdown Column, communication column, payer display column, remarks column, offset amount column, offset item column,
Blank space for sticker on the first sheet and the corresponding blank on the second and subsequent sheets
Column , a breakdown of the amount of receipt and an issuer column are printed, respectively. 2. The method of claim 1] consists of six spelling double Utsushishiki slip, this double
For each of the copy slips whose first receipt is a receipt, the date column, payer column, summary column, consumption tax deposit, receipt amount column, billing or tax-excluded (current sale) column, and breakdown column , Communication column, payer display column, remarks column, offset amount column, offset item column, stamp on the first sheet
Affixation field, blank space corresponding to it, second column and after, the breakdown column of the amount received and issuer column are printed, respectively. The first slip is a receipt handed to payer, and the second slip is The voucher is a copy of the issuer whose portion corresponding to the stamp affixed column is a payment certificate column, and the third voucher is a debit voucher, and the empty
Column is the file destination instruction column, a said the document d is the same debit vote slip of the 4 th, deposit Ri consumption tax field, receipt amount of money column, (c current) claims or tax
× mark each subjected to column and issuing section, the said documents 5 th a slip as a credit notes, deposit Ri consumption tax field, Receipt Amount column (sold now) claims or tax column offset A cross mark is attached to each of the amount column and the issuer column, and the sixth slip is a slip which is also a credit slip ,
Deposit Ri consumption tax field, receipt amount of money column, billing or tax (now sold) column,
A receipt for automatic consumption tax-based journals, characterized in that a cross mark is added to each of the offset amount column and the issuer column. 3. A copy-type slip composed of six spellings.
In each of the photocopies, the first one of which is a receipt is the date column (A), the payer column (B), the description column (C), and the consumption tax column at the top of the top edge. (D), a receipt amount column (E) and a billing or tax-excluded (current sale) column (F) are printed and displayed, and the date column, the payer column, and the application column occupy the left half of the sheet. Code N below payer column
The o column, the breakdown column is printed below the application column, the communication column is printed below these, the payer display column surrounded by a bold frame is printed below the communication column, The remarks column is printed below, the offset amount (G) column is printed below the above-mentioned consumption tax column, and an arrow (↓) and a circle below it.
Mark! The transfer fee, discount, unpaid, purchase, purchase, accounts payable, returns, freight, withholding tax, membership fee, and other items are printed and displayed in the three columns and four columns in the offset item column below it, Below that is a stamp sticker on the first sheet, and on the second and subsequent sheets
Corresponding blanks are printed respectively , and below the receipt amount column, ☆ when you keep D today. 1. ED = F
When E−G + D = E is printed and F is included in the lower part of the billing or tax-excluded column, 1. Do not enter D 2. E = F 3. G + E = FD x is printed on FD, and there is neither ☆ D nor G below it → E =
F is printed below , and B, B, C, and D are printed below the box as a breakdown of the amount of money received, with cash, check, current, ordinary, and bills distinguished, and a blank entry frame. In addition, an issuer column is printed below the breakdown of the amount received, the first slip is a receipt for handing over to the payer, and the second slip is the issuer As a record of the above, the blank is a payment proof column, and the others have the same printing configuration as the first slip. The third slip is a slip that becomes a debit slip, and the blank is the blank.
Field is a file destination instruction field.
B → Current (bank book) C → To savings account D → To bills receivable In addition to, the consumption tax in custody column, the offset amount column, and the invoice or tax-excluded (current sale) column are each marked with a cross. Others have almost the same printing configuration as the first slip, and the fourth slip is also a debit slip,
In addition to the files printed in the blank boxes for the items marked with ↑, the boxes for consumption tax in custody, receipts, billing or tax (current sale), and issuer are each marked with x, It is substantially the same print configuration as the first sheet of the document, the document for the 5 th is a slip as a credit notes, the air
File in the column F ● File in either Current sales (to sales book) Credit sales (to the customer's book) are printed, and crosses are marked in the consumption tax deposit, receipts, billing or tax-excluded (current sales), offset, and issuer columns. Others have almost the same printing configuration as the first slip. The sixth slip is a slip which is also a credit slip.
In the blank box, please write ● Please file to consumption tax in custody. In addition, the consumption tax in custody, receipt amount, invoice or tax (current sale), offset, and issuer are each marked x.
A receipt for automatic journals of consumption tax, characterized in that it is marked up and has the same printing configuration as the first slip. 4. The first slip is a dark blue ink on a yellow background,
The second and subsequent sheets are printed on a white background, the second sheet is printed with brown ink, the third and fourth sheets are printed with orange ink, and the fifth and sixth sheets are printed with green ink. Claim 1 to
3. A receipt for automatic consumption tax-based journal expression.