JP3914614B2 - Accounting equipment - Google Patents

Description

[0001]
BACKGROUND OF THE INVENTION
  The present invention relates to an accounting processing apparatus.
[0002]
[Prior art]
  Today, accounting processing apparatuses using computer technology have become widespread. Many of such accounting processing devices perform accounting processing based on double-entry bookkeeping, and input devices such as a keyboard as a hardware configuration, a CPU, a magnetic disk device or a floppy disk device as a data storage device, and a display device Equipped with a display, a printer as a print output device, etc., journal data input, input data check and correction processing, automatic data journaling, consumption tax calculation, daily schedule creation and other daily processing, file update and monthly Monthly processing such as preparation of trial balances and monthly settlement, settlement of accounts such as income statement and balance sheet creation and carry-over of balance at beginning of period, etc. as basic processing functions, and a collection of execution procedures to realize these functions It has a program group. In addition, there is an accounting processing apparatus configured to allow management materials such as a budget / result comparison table as an additional function.
[0003]
  On the other hand, in addition to the double-entry bookkeeping method that enables profit and loss to be ascertained by profit-making companies, there are accounting methods that differ depending on the business form of the accounting unit, and some are prescribed by accounting standards depending on the type of business entity. . Among these, public corporations such as foundations and associations are non-profit corporations that do not pursue profits, unlike public corporations, so special accounting standards (public corporation accounting standards) have been established and prescribed. Accounting books and financial statements are required.
[0004]
  As a public interest corporation,(I)Cash budget book, (B)Accounting books,(C)Income statement,(two)Net property change statement,(E)Balance sheet,(What)There is an inventory of assets, of which(I)-(C), (E), (F)Is a conventional one, but due to the revision of the accounting standards for public interest corporations, the fiscal year from September of 1996 is newly(two)The “Net Asset Increase / Decrease Statement” was required to be prepared.
[0005]
  In addition, there are some unique account items for public corporation accounting that differ from those for corporate accounting. In public corporation accounting using a computer (stock type), first, as shown below, at the journal entry stage (manual work) For a specific asset account, perform two-stage journal entries for one transaction (one transaction and two journal entries) and enter data based on the journal entry slip created by that. For other ordinary account items, enter one transaction and one journal entry A processing method is employed in which data is input based on a slip, a check and correction process is performed, a file is updated, and a predetermined management document and balance sheet are output.
[0006]
  For example, when a fixed asset is purchased and the purchase price is paid by check, this is recorded as an expense item (Accounting Standard), but the existence of the fixed asset is displayed on the balance sheet (B / S) at its acquisition cost. In order to do this, the following two-stage journals are performed.
First journal
(Debit) Fixed asset purchase expenditure 10,000,000 (Credit) Deposit 10,000,000 [additional journal entries]
(Debit) Fixed assets 10,000,000 (Credit) Increase in fixed assets 10,000,000 Net asset increase / decrease statement required by the new public corporation accounting standards is a financial statement equivalent to profit and loss statement of profit-making enterprise However, because the public interest corporation is non-profit and not aimed at pursuing profits, the net asset increase / decrease statement takes a form different from that of the income statement, and the method of its creation is also a net increase / decrease in property. In other words, it is possible to take either a stock formula that describes only the result or a flow formula that also describes the cause (process) of property increase or decrease.
[0007]
[Problems to be solved by the invention]
  Some public service corporations are engaged in profitable business for the purpose of survival. For such business-type public interest corporations, there is a problem that the actual state of asset fluctuations (so-called flows) due to business activities cannot be grasped because only a net increase / decrease can be grasped in the net asset increase / decrease statement based on stock. There is a demand for business-type public interest corporations to create a net asset increase / decrease statement using the flow method.
[0008]
  However, when creating a balance sheet statement that includes a net property increase / decrease statement using a flow method in accounting using a computer, the net property increase / decrease statement is based on the journal data created in one transaction per journal as shown below. Would require two journals per transaction. For example, the journal for a 5 million yen building purchased in cash would be (debit) building 5 million (credit) cash 5 million, assuming the creation of a flow-type net asset increase / decrease statement. Since it is not possible to create a balance sheet by itself, it is necessary to generate a journal including the “building purchase expenditure item”, for example, the following journal to create a balance sheet.
(Debit) Building 5 million (Credit) Cash 5 million (Debit) Building purchase expenditure 5 million (Credit) Building purchase amount 5 million Such a journal is the same as the case of creating a stock-type net property increase / decrease statement after all One transaction and two journal entries are required, and a journal unique to a public interest corporation is required. Despite the fact that a public interest corporation creates a flow-type net property increase / decrease statement similar to a company's profit and loss statement (P / L), there is a problem that there is no point in choosing a flow-type choice for compelling public corporations. there were.
[0009]
  The present invention has been made for the purpose of solving the above-mentioned problems, and can be used to create a net asset increase / decrease statement by flow formula from journal data created by only one transaction / one journal on the screen at the time of input. An object is to provide a processing apparatus.
[0010]
[Means for Solving the Problems]
  To solve the above problem,Claim 1The accounting processing apparatus of the invention ofAn input unit, a display unit, a storage unit that stores a plurality of book files, a data input processing control unit that controls input of transaction data, and a book based on transaction data that is input under the control of the data input processing control unit The book file update control means for performing file update control and the accounting data stored in the book file updated by the update control of the book file update control means A report creation control means for controlling the creation of an accounting report including a net property increase / decrease statement, and the data input processing control means controls the display section to enter a transaction date entry field, a debit item code entry field, a credit Display the transaction data input screen for one transaction and one journal entry that has an item code input field, an amount input field, and a balance code input field, and forcibly input data corresponding to input fields other than the balance code in each input field, Transaction data from the input section when a debit item or credit item is a non-cash deposit item and either a debit item or a credit item is a flow net property item Input control,It is characterized by that.
  Further, according to claim 2The inventionThe accounting processing apparatus according to claim 1 further comprises a balance code / subject name correspondence table in which a balance code and a balance subject name are associated with each other, and the data input processing control means further supports the balance code / subject name. Based on the table, display control for scrollable display of the balance code / balance item list that associates the balance code and balance item on the screen of the display unit,It is characterized by that.
[0011]
  Further, an accounting processing apparatus according to claim 3 includes an input unit, a display unit, a storage unit storing a plurality of book files, a data input processing control means for performing input control of transaction data, and data input Aggregate accounting data stored in the book file update control means for controlling the update of the book file based on the transaction data input by the control of the process control means and the book file updated by the update control of the book file update means A report creation control means for controlling the creation of an accounting report including a flow-type net property increase / decrease statement, and the data input processing control means controls the display section to control the transaction date input field, debit item Displays a screen for entering transaction data for one transaction and one journal with a code entry field, credit item code entry field, amount entry field, and balance code entry field. Data entry corresponding to the input field is forced, transaction data entry control is performed by the input section, and either the debit item or the credit item is a non-cash deposit item and either the debit item or the credit item When one of the items is a flow net property item, the balance code is determined from the debit item or credit item based on the balance code / item name correspondence table in which the balance code and the balance item name are associated with each other.
  According to a fourth aspect of the present invention, in the accounting processing apparatus according to the third aspect of the invention, the data input processing control means further balances on the screen of the display unit based on the balance code / subject name correspondence table. Display control for scrollably displaying a balance code / balance item list in which codes and balance items are associated is performed.
[0012]
The invention described in claim 5 is the accounting processing apparatus according to claim 3, wherein the data input processing control means further displays a balance code display field on the transaction data input screen, and the balance code / subject When a balance code is determined from a debit item or credit item based on the name correspondence table, display control is performed to display the balance code in a balance code display field.
[0013]
  The invention according to claim 6 is the accounting processing apparatus according to any one of claims 1 or 3, wherein the book file update control means is configured such that the journal data of the accounting data stored in the book file is income. In the case of courses, it is positive if a non-cash deposit item and a flow-type net property item are credited, negative if a non-cash item and a flow-type net property item are debited, and the journal entry item is an expense item. In such cases, a balance calculation code shall be provided that is positive when a non-cash deposit item and flow-type net property item are debited, and negative when a non-cash deposit item and flow-type net property item are credited. Features.
[0014]
  The invention described in claim 7 is the accounting processing apparatus according to any one of claims 1 or 3, wherein the report creation control means determines whether the journal entry item is the accounting data stored in the book file. In the case of income items, a positive value is applied when a non-cash deposit item and a flow-type net property item are credited, a negative item when a non-cash deposit item and a flow-type net property item are debited, and a journal item is an expenditure item. In the case of, create a net asset increase / decrease statement as a positive if the item other than cash deposits and flow net property items are debited, and as a negative if the item other than cash deposits and flow net property items are credits It is characterized by controlling.
[0015]
DETAILED DESCRIPTION OF THE INVENTION
  FIG. 1 is a block diagram showing a configuration example of an accounting processing apparatus according to the present invention. An accounting processing apparatus 100 displays a menu screen for selecting a process, a data input screen, edited book data, and the like in a predetermined format. A display device 10 such as a display for display (corresponding to a display unit), an input device 11 such as a keyboard and a mouse corresponding to the input unit, CPU1, transaction data input processingprogram2, book file updateprogram3. Create a summary tableprogram4, assistanceprogram6 and OS (operation system) 7 etc.Has a stored ROM (not shown)A control unit 12, a data writing / reading device 13 on a medium such as an FD (floppy disk), MO (Magnet Optical disk) or magnetic disk corresponding to a storage unit, and an internal memory 14 corresponding to a storage unit; A print output device 15 such as a printer corresponding to the print output unit is provided.
[0016]
  The display device 10 displays a process selection menu screen, a data input screen, various reference tables, edited book data, and the like on a screen in a predetermined format, and displays necessary messages on the screen.
[0017]
  The input device 11 is used to input an operation command of the accounting processing device 100 by a user and input or correction input of transaction data. In the preferred embodiment, a keyboard device and a pointing device (for example, a mouse) are used. Yes.
[0018]
  In the control unit 12, the CPU 1 controls the operation of the accounting processing apparatus 100 as a whole and performs transaction data input processing under the management of the OS 7.program2, book file update programProgram3. Create a summary tableprogram4 and auxiliaryprogram6 execution control and input data input from the input device 11, data transfer to the internal memory 14, instruction to store or read data in the storage unit 13, sending edit data to the display device 11, etc. Then, operation control of the accounting processing apparatus 100 is performed (FIG. 2). Although the control unit 12 is not shown, the control program and transaction data processing of the present invention are used as a recording medium.programEtc. can be recorded.
[0019]
  Transaction data input processprogramAs shown in Fig. 3 (or Fig. 6), there is a balance code / subject name correspondence consisting of a table that associates the balance code with the balance subject name.table21 and an input screen display for displaying a transaction data input screen (window)routine22 and data entry to force data entry into the required entry fieldroutine23, etc., a program for performing menu display, format check such as code check of transaction data input from the input device 11, editing to the display format, output of edit data to the display device 10, and data correction processing, etc. It consists of group 29.
[0020]
  Book file updateprogram3 performs update processing such as addition of input journal data to the book file, update of data on the book file, total calculation, and writing of the calculation result in the total column. A book file corresponds to an accounting book, and corresponds to each book constituting the accounting book (for example, a general ledger file as a general ledger) and is set on a medium such as an FD, MO, or magnetic disk. The writing / reading device (corresponding to the storage unit 13 in FIG. 1) writes and reads data.
[0021]
  Create summary tableprogram4 is based on the book file, creates a balance budget book, net property increase / decrease statement, balance sheet, property inventory and various management materials, and temporarily stores them as a summary file on the storage unit 13 or print output device 15 It consists of a summary table creation program that prints out from In addition, the summary table creation program 4Program routineIn the group, if the item in the income and expenditure code column is an income item, the item other than cash deposit and the flow type net property item are credited, and the item other than cash deposit and the flow type net property item are debited. If the item in the balance code column is an expenditure item, it will be positive if the non-cash deposit item and the flow net property item are debited, and the non-cash deposit item and the flow net property item will be credited. In case of negative balance item sign judgmentroutineIt is desirable to provide
[0022]
  Transaction data input processprogram2, book file updateprogram3. Create a summary tableprogram4 and auxiliaryprogram6 is written in the ROM (not shown) of the control unit 20 together with the OS 7 in the embodiment, and is written in the internal memory 14 when the accounting book processing apparatus 100 is turned on. Alternatively, the data may be stored in a medium such as a magnetic disk and sequentially written into the internal memory 14 when the accounting apparatus 100 is turned on by the writing / reading device (storage unit 13).
[0023]
  The storage unit 13 includes a recording medium reading / writing device such as an FD, MO, or magnetic disk and a corresponding recording medium, and at least a directory and a book file are recorded on the recording medium. A record file is set for each sub-book or customer for a required sub-book and a specific sub-book, and each record constituting each book file (for example, cash book file, general ledger file, etc.) Corresponding item data is written or updated in each item (item).
[0024]
  Although not shown in the internal memory 14, an area for temporarily storing input transaction data, an area for temporarily storing created journal data, a data correction area, and a process for writing / reading aggregated data Area, setting value setting area, transaction data input process written at the start of operation of the accounting processing apparatus 100programAn execution program area for 2 etc., an input work area, each book data area, a data editing area, other work areas required for processing, a system management area for OS7, etc. are secured. In response to the instruction, writing / reading of data and the like to these areas is performed.
[0025]
  The print output device 15 creates a summary tableprogramPrint out the balance budget book, net property increase / decrease statement, balance sheet, property inventory, and various management materials created in Step 4. The print output device 15 is a page printer such as a serial printer or a laser printer, or a specially designed print output device.
[0026]
  <Embodiment 1>
  Figure 3 shows transaction data input processingprogram2 is a block diagram showing a configuration example of 2, transaction data input processing program 2 is a balance code and subject name correspondence consisting of a table in which the balance code and the balance subject name are associatedtable21 and an input screen display for displaying a transaction data input screen (window)routine22 and data entry to force data entry into each entry fieldroutine23 and other programs 29 required for menu display and journal data correction.
[0027]
  Input screen displayroutine22 displays an input screen defined for each input process selected in the input process selection menu. In the case of transaction data input, the description field 811, transaction date input field 812, debit item code input field 813, credit item code input field 814, amount input field 815, balance code input field 816, etc. as shown in FIG. Input guidance display (for example, "debit" display for debit item code input field and "credit" display for credit item code input field) displayed above each field and each input item field 81, a transaction data input screen (window) 80 is opened on the screen of the display device 10, and a subject code / subject name correspondence table display screen (window) 84 and a balance code / balance item list display screen (window) 85 are displayed. Opens and displays a guidance message for input. The displayed subject code / subject name correspondence table and balance code / balance item list are preferably configured to be scrollable up / down.
[0028]
  Data entryRoutine23 controls the operation of the cursor and stops in each input item field, and is correct in the required input fields (transaction date input field 812, debit item code input field 813, credit item code input field 814, amount input field 815) Effectively forces input by keeping the cursor on the item until data is entered. As shown in the flowchart of FIG. 4, the movement of the cursor with respect to the balance code column 816, which is a feature of the present invention, is that either the debit item or the credit item is a non-cash deposit item and either the debit item or the credit item. If either of them is a flow net property item, the cursor is stopped to force the input of the balance code, and in other cases, the cursor is advanced to the next input field without stopping the cursor. In addition to the essential input fields, the cursor can be moved to the next input field by inputting a return key or a space key.
[0029]
  The user reads the input guidance display at the position where the cursor has stopped according to the movement of the cursor while looking at the transaction data input screen, and the transaction memo (for example, receipt or cash payment slip) describing the transaction, expenditure decision document or delivery Enter the data described in the completed notice. The transaction data input work performed while looking at the transaction data input screen is actually equivalent to performing the journal work, and the data entry is performed by filling in the journal slip from the transaction memo through the journal work. Three-stage accounting slip input work can be done in one stage.
[0030]
  The flow net property item is a subject belonging to the category of “Gain on gains and losses on sales of fixed assets” and “Loss on sales of property and equipment” in the major courses stipulated in the accounting standards of public interest corporations. This is a course that is set up to record the difference when the increase and decrease of funds and the balance of funds do not match. Items belonging to “Gain on sale of fixed assets” are provided for each asset sold, “Gain on sale of land”, “Gain on sale of building”, “Gain on sale of vehicle equipment”, “Gain on sale of fixtures and equipment”, “Gain on sale of leasehold rights” ”,“ Gain on sale of telephone subscription rights ”,“ Gain on sale of investment securities ”, etc., and items belonging to“ Loss on sale and sale of fixed assets ”are set for each asset sold,“ Loss on sale of land ”,“ Loss on sale of building ” ”,“ Loss on sale of vehicle transport equipment ”,“ Loss on sale of fixtures and equipment ”,“ Loss on sale of leasehold rights ”,“ Loss on sale of telephone subscription rights ”,“ Loss on sale of investment securities ”, etc.
[0031]
  4 is the data input of FIG.routine24 is a flowchart showing an operation example of 23. If the input item to which the cursor has moved in step S1 is a balance code input field, conditions are determined in steps S2 and S3 to determine whether or not the cursor is to be stopped. If the input item field to which the cursor has moved is not the balance code input field, the process proceeds to step S11.
[0032]
  In step S2, it is determined whether either the debit item or the credit item is a non-cash deposit item. If so, the process proceeds to step S3. Otherwise, the process proceeds to step S7. In step S3, it is checked whether either the debit item or the credit item is a flow net property item, and in that case, the process proceeds to step S4. Otherwise, the process proceeds to step S7.
[0033]
  In step S4, it is checked whether or not a balance code has been input. If it has been input, it is determined whether or not there is a correct / incorrect confirmation input (step S5). It stores in the corresponding item (see FIG. 5) in the journal data area (step S6), and proceeds to step S7. When the balance code is not input, the cursor is stopped at the balance code position until the balance code is input. If it is determined that the balance code entered in step S5 is incorrect, the process returns to step S4 to wait for the correct balance code to be input.
[0034]
  In step S7, it is checked whether or not the input items for one screen have been completed. If the input items have been completed, the cursor position is set in the first input item field and the process returns to step S1 (step S8). Sets the cursor position in the next input item field and returns to step S1 (step S9).
[0035]
  In step S11, it is checked whether or not the input item to which the cursor has moved is an essential input item such as a transaction date input field, a debit item code input field, a credit item code input field, and an amount input field. The process proceeds to step S12, and if it is not an essential input item, the process proceeds to step S21.
[0036]
  In step S12, it is checked whether or not data for an essential input item has been input. If it has been input, the presence / absence of a correct / incorrect confirmation input is determined (step S13). Is stored in the data item column (see FIG. 5) of the journal data area (step S6), and the process proceeds to step S7. If the data is not input, the cursor is stopped at the balance code position until input. Also input in step S13dataIs found to be incorrect, return to step S12 and correctdataWait for input.
[0037]
  In step S21, it is determined whether or not the data input is skipped by examining the code of the input key, and if skipped, the process proceeds to step S7. If it has not been skipped, it is checked whether or not data has been input (step S22). If it has been input, it is determined whether or not there is a correct / incorrect confirmation input (step S23). Is stored in the data item column of the journal data area of the memory 14 (step S6), and the process proceeds to step S7. If the data is not input, the cursor is stopped at the balance code position until input. If it is determined that the balance code input in step S23 is incorrect, the process returns to step S22 to wait for the correct balance code to be input. The skip code can be determined by specifying a return icon on the keyboard, a space input, or a specific icon (skip) designated with the mouse.
[0038]
  FIG. 5 is a diagram showing an embodiment of a record format of journal data. Journal data 50 is an item field as shown in FIG. 5A, that is, a subject code column 51 for recording a journal subject code, and an opponent subject code. It includes a column 52, a date column 53, a summary column 54, a debit amount column 55, a credit amount column 56 and a balance code column 57. In addition, an annotation field and a data type code field may be provided. In the item code column 51, the journal item code of the transaction is displayed. In the partner item code column 52, the partner journal item code of the transaction is displayed. In the date column 53, the date of occurrence of the transaction is displayed. In the credit amount column 56, the transaction amount or the journal amount is stored.
[0039]
  FIG. 5B is a diagram showing another embodiment of the journal data record format, except that a debit code entry column 58 and an amount column 59 are provided in place of the debit amount column 55 and the credit amount column 56. This is the same as in the case of FIG.
[0040]
  <Embodiment 2>
  FIG. 6 is a block diagram showing another configuration example of the transaction data input processing means. In the present embodiment, the balance code is not input from the input device 11, but the balance code provided in advance is associated with a specific account item. The balance code corresponding means is provided, and the balance code is automatically determined from the combination of the input account items.
[0041]
  In FIG. 6, transaction data input processingprogram2 corresponds to the balance code consisting of a table that associates the flow net property subject code with the balance code.routine61 and input screen display for displaying transaction data input screen (window)routine62 and data entry to force data entry into the required entry fieldroutine63, a balance code determination program 64 for determining a balance code with reference to the balance code correspondence program 61, and other programs 29 required for menu display and journal data correction.
[0042]
  Input screen displayroutine62 displays an input screen defined for each input process selected in the input process selection menu. In the case of transaction data input, a summary field 811, a transaction date input field 812, a debit item code input field 813, a credit item code input field 814, an amount input field 815, a balance code display / input field 816, etc. A transaction data input screen 80 on which the input guidance display 82 displayed on the input item field and each input item field is displayed on the screen of the display device 10, and the subject code / subject name correspondence table display screen 84, The balance code / balance item list display screen 85 is opened. The displayed subject code / subject name correspondence table and balance code / balance item list are preferably configured to be scrollable up / down.
[0043]
  Data entryroutine63 controls the operation of the cursor and stops at the current input item field. In the required input field (transaction date input field 812, debit item code input field 813, credit item code input field 814, amount input field 815) It effectively forces input by keeping the cursor paused on that item until the correct data is entered.
[0044]
  Balance code determinationroutine64, when either a debit item or a credit item is a non-cash deposit item, and either a debit item or a credit item is a flow net property item,Balance code table 21To determine the balance code. Here, the data for the balance code column, which is a feature of the present inventionInput routine 23It is desirable that the movement of the cursor by one of the following three types.
(1) If the balance code column is omitted on the transaction data input screen, the cursor is moved to the next input column without displaying the determined balance code.
(2) When a balance code column is provided on the transaction data input screen and the attribute is only display, the determined balance code is displayed but the cursor is moved to the next input column.
(3) When the balance code column is provided on the transaction data input screen and the attribute is display and input, the determined balance code is displayed and the cursor is stopped in the balance code column to prompt confirmation. In this case, if there is a confirmation input that the balance code is correct, the cursor is moved to the next entry field, and if a new balance code is entered, the cursor is stopped in the balance code field to prompt confirmation. .
[0045]
  7 is the data input of FIG.routine63 and balance code determinationroutine64 is a flowchart showing an operation example of FIG. 64, but the illustration is omitted because the operation is the same except for steps S4 and S5 in FIG. Illustrated.
[0046]
  In step S2 of FIG. 4, it is determined whether either the debit item or the credit item is a non-cash deposit item, and if so, the process proceeds to step S3. Otherwise, the process proceeds to step S7. In step S3, it is determined whether either the debit item or the credit item is a flow net property item. In this case, the process proceeds to step S41 in FIG. Otherwise, the process proceeds to step S7 in FIG.
[0047]
  Balance code determination in step S41 of FIG.routine64 is a flow net property item code, refers to the balance code correspondence table 61, determines the balance code and inputs it as dataroutineDelivered to 63. Data entryroutine63 displays the received balance code in the balance code display / input field of the transaction data input display screen (step S42). Next, the confirmation input of the displayed balance code is requested, and if the confirmation input is correct, the process proceeds to step S6 (step S43).
[0048]
  When a new balance code is input from the input device 11 (step S44), the data is displayed in the balance code display / input field, the previous balance code is replaced with a new balance code, and the process returns to step S42 ( Step S45).
[0049]
【Example】
  Figure 8 shows the input screen displayroutine22 is a schematic diagram of an embodiment of a transaction data input screen opened on the screen of the display device 10 by FIG. The transaction data input screen 80 includes an input field 81, a message display field 82, a journal display field 83, an account item code / account name name correspondence table display field 84, and a balance code / account item name correspondence table display field 85. . The item name correspondence table display column 84 and the balance code / balance item name correspondence table display column 85 are displayed as input windows so that they can be opened in the transaction data input screen 80 by pointing with a mouse as separate windows.routine22 may be configured.
[0050]
  The input column 81 includes input item guidance displays 801 to 806 displayed on each input item column and input item columns 811 to 816 (transaction content (remarks) 811, transaction date 812, debit item 813, credit item 814 A money amount 815 and a balance code 816). In the message display field 82, messages necessary for system operation and messages necessary for input processing are displayed. The journal display field 83 is composed of several lines, and is input to the input item fields 811 to 816 of the input field 81 by the user for each transaction, and the confirmed results (journals) are displayed one line per journal. In this case, codes are input in the input item fields 813, 814, and 816, but the subject names are displayed in the journal display field 83 as shown in the example of FIG.
[0051]
  The account code / account name correspondence table display field 84 displays a list in which subject codes and subject names are associated with each other for reference and confirmation when the user inputs. The balance code / balance item name correspondence table display field 85 displays a list in which the balance code and balance item name are associated with each other for reference and confirmation when the user inputs.
FIG. 10 shows an example of a net property increase / decrease statement which is a kind of balance statement, FIG. 11 shows an example of a balance item with a balance code, and FIG. 12 shows an example of a net property increase / decrease statement. Here, based on the journal data (see FIG. 5) provided with a balance code, a balance statement such as a net property increase / decrease statement can be created by the following two methods.
(1) When the item in the balance code column is an income item in the file data when the file is updated by the balance item code determination means or when the summary file is created, when the item other than cash deposit and the flow type net property item are credit If the item is non-cash deposit and the flow net property item is debited, it is negative If the credit is the item other than cash deposit and the flow-type net property item, the balance calculation code is provided, and the corresponding file data is added at the time of aggregation.
(2) AggregationCreate tableprogram4If there is a income / loss item in the income / loss code column at the time of aggregation, the item other than cash deposit and the flow type net asset item are credited, and the item other than cash deposit If the flow net property item is debited, the balance code column item is a expenditure item, and if the flow net property item is a debit item If the course and flow-type net asset course is credited, it is added as minus.
  As with the income statement, the income / loss items without income / loss codes can be aggregated based on the balance of the items, and the net asset increase / decrease statement as shown in FIG. Can be created.
[0053]
【The invention's effect】
  As explained above, in the case of the flow calculation method of a public interest corporation, one transaction and two journal entries are usually required. However, according to the accounting processing apparatus of the present invention, a balance code is input for a specific subject at the time of input. As a result, it is possible to enter transaction data in one journal for each transaction. Based on the journal data (with balance code item) created in this way, the accounting standards of public interest corporations are applied in almost the same accounting method as that for profit-making companies. Based accounting report. In addition, net assets that should be created by public interest corporationsIncrease or decreaseSince the calculation statement is equivalent to the profit and loss statement of a profit-making company, management materials in the case where a public utility corporation operates a profitable business can be created with almost the same calculation method as a profit-making company.
[Brief description of the drawings]
FIG. 1 is a block diagram illustrating a configuration example of an accounting processing apparatus according to the present invention.
FIG. 2 is a block diagram illustrating a configuration of a control unit.
FIG. 3 is a block diagram illustrating a configuration example of a data input processing unit.
4 is a flowchart showing an operation example of the data input routine of FIG. 3;
FIG. 5 is an example of journal data (record) created by a data input routine.
FIG. 6 is a block diagram showing another configuration example of the data input processing means.
7 is a flowchart showing an operation example of the data input routine of FIG.
FIG. 8 is an example of an input screen.
FIG. 9 is a display example of a journal display column on a transaction data input screen.
FIG. 10 is an example of a net property increase / decrease statement.
FIG. 11 is an example of a balance item with a balance code.
FIG. 12 is an example of a subject of a net property increase / decrease statement.
[Explanation of symbols]
10 Display unit (display device)
11 Input unit (input device)
12 Control unit
13 Storage
14 Storage unit (internal memory)
15 Print output unit (print output device)
22, 62 Input screen displayroutine
23,63 Data inputroutine
51 Course Code (Journal Course Code)
57 Balance code
64 Balance code determination means
80 Transaction data input screen
806 Balance code input field

Claims (7)

An input unit, a display unit, a storage unit storing a plurality of book files,
Data input processing control means for performing input control of transaction data;
Book file update control means for performing update control of the book file based on transaction data input by the control of the data input processing control means;
Report creation control means for controlling creation of an accounting report including a flow-type net property increase / decrease statement by aggregating accounting data stored in the book file updated by the update control of the book file update control means; ,
With
The data input processing control means includes
The display unit is controlled to display a transaction data input screen for one transaction and one journal having a transaction date input field, a debit item code input field, a credit item code input field, an amount input field and a balance code input field, Force entry of data corresponding to the input field other than the balance code in the input field, and either the debit item or the credit item is a non-cash deposit item and either the debit item or the credit item is In the case of a flow net property item, forcing a balance code input and controlling the input of transaction data by the input unit,
An accounting apparatus characterized by that. In addition, there is a balance code / subject name correspondence table that associates the balance code with the balance subject name.
The data input processing control means includes
Further, based on the balance code / subject name correspondence table, display control for scrollably displaying a balance code / balance item list in which the balance code and balance items are associated on the screen of the display unit is performed.
The accounting processing apparatus according to claim 1. An input unit, a display unit, a storage unit storing a plurality of book files,
Data input processing control means for performing input control of transaction data;
Book file update control means for performing update control of the book file based on transaction data input by the control of the data input processing control means;
Report creation control means for controlling the creation of an accounting report including a flow-type net property increase / decrease statement by summarizing accounting data stored in the book file updated by the update control of the book file update means;
With
The data input processing control means includes
The display unit is controlled to display a transaction data input screen for one transaction and one journal having a transaction date input field, a debit item code input field, a credit item code input field, an amount input field and a balance code input field, Force the data input corresponding to the input field other than the balance code in the input field, perform the input control of the transaction data by the input unit,
If either the debit item or the credit item is a non-cash deposit item and either the debit item or the credit item is a flow net property item, a balance code that associates the balance code with the balance item name・ Determine the balance code from the debit item or credit item based on the subject name correspondence table.
An accounting apparatus characterized by that. The data input processing control means includes
Further, based on the balance code / subject name correspondence table, display control for scrollably displaying a balance code / balance item list in which a balance code and a balance item are associated on the screen of the display unit is performed.
The accounting processing apparatus according to claim 3. The data input processing control means includes
Further, a balance code display field is displayed on the transaction data input screen, and when a balance code is determined from a debit item or a credit item based on the balance code / item name correspondence table, this balance code is displayed in the balance code display field. Display control to display
The accounting processing apparatus according to claim 3. The book file update control means includes:
If the journal entry item in the accounting data stored in the book file is an income item, the item other than cash deposit and the flow-type net property item are credited, and the item other than the cash deposit and the flow-type net property item If the debit is a debit, if the journal is an expenditure item, it will be positive if the non-cash deposit item and the flow net property item are debited, and the non-cash deposit item and the flow net property item will be credited In the case of, provide a balance calculation code that is negative,
The accounting processing apparatus according to claim 1 or 3, wherein The report creation control means includes:
For the accounting data stored in the book file, if the journal entry is an income item, it will be positive if the item other than cash deposit and the flow net property item are credit, and the item other than cash deposit and flow net property If the subject is a debit, it will be negative. If the journal entry is an expenditure item, it will be positive if the non-cash deposit item and the flow net property item are debited, and the non-cash deposit item and the flow net property item will be Control the creation of the net property increase / decrease statement as a negative for credits,
The accounting processing apparatus according to claim 1 or 3, wherein

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