JP5784360B2 - Accounting apparatus, method and program - Google Patents

Description

  The present invention relates to an accounting processing apparatus, method, and program suitable for use in tabulating or graphing transaction data.

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

On the other hand, in the case of small-scale enterprises, single-entry bookkeeping using a cash register etc. has become the mainstream method, as in general household account books. According to such a method, it is possible to easily calculate the balance and balance of money simply by recording the entry and exit of money in the order of occurrence.
Therefore, in recent years, attempts have been widely made to provide double-entry bookkeeping to users who have poor knowledge of double-entry bookkeeping while taking advantage of the characteristics of such single-entry bookkeeping (for example, Patent Document 1). 2). However, the single-entry bookkeeping method, unlike the double-entry bookkeeping method, records and aggregates transactions focusing on a single item. In order to create the transaction, it is necessary to automatically estimate the partner subject of the transaction from the contents of the book, or to determine the partner subject of the transaction by causing the user to select a candidate for the partner subject. At that time, for example, when the description is not selected in the description input item of the transaction addition / correction screen as shown in FIG. 9A, or when the input description does not match any The other subject, such as “Undecided subject entry”, “No entry” when no subject is selected in the counterpart subject entry field on the transaction addition / correction screen, or “Undecided subject entry” when an undecided subject is selected Sometimes became “indeterminate”.
In such a case, the conventional accounting system refrains from entering account data due to the difficulty of entering transaction data with an eye on the account item. In addition to losing the original characteristic of “being able to grasp the balance”, the accounting system (double-entry bookkeeping) excludes journals with undecided account items from the scope of aggregation and analysis. I couldn't even get the advantage of being able to get analytical data. Furthermore, in such a case, if you want to correct the status of “Undecided”, it is necessary to modify all the journal data of “Undecided”, or which journal data should be modified to create the necessary aggregation / graphing. I didn't know what I could do and it was very difficult to fix.

JP 2003-331209 A JP 2002-342565 A

  The present invention has been made in view of such circumstances, and even when transaction data that does not include account information (for example, transaction data in which an account item has not been input or transaction data that has not been determined) is input. , Accounting processing device capable of promptly correcting only journal data that is necessary for correction and analysis of desired aggregation and graphing, as well as being able to appropriately calculate the balance book of the single bookkeeping method, An object is to provide a method and a program.

  The accounting processing apparatus according to the present invention is an accounting processing apparatus comprising a storage unit and a control unit that performs various processes based on stored information stored in the storage unit, wherein the storage unit includes a transaction date, a classification, Transaction data storage means comprising a journal data storage unit for storing data having a loan account item, an amount, and a summary area as journal data, and the control unit stores the input transaction data in a corresponding area of the journal data And when the transaction data does not include the information of the account for lending and borrowing, the account setting means for setting the account for lending and storing it in the corresponding area of the journal data, and the instruction input for the graph display The journal data in which the account corresponding to the aggregation condition is set as a debit account or a credit account is extracted from the journal data storage unit, and the extracted journal data is extracted. Totaling and graphing means for summing up and graphing, wherein the account item setting means identifies the type of book corresponding to the transaction data, and sets the account item to which the book focuses as its own subject When it is determined that the subject item setting means and the summary of the transaction data correspond to any of the preset account items, and are determined to correspond to any of the preset account items The corresponding account item is set as an opponent item, and when it is determined that the account item does not correspond to any of the preset account items, Determine whether the transaction data category corresponds to the increase in the subject or the category corresponding to the decrease, and the judgment result and the category to which the subject belongs (assets, liabilities, capital, expenses Or a balance setting means for storing one of the set subject item and the counterpart item in the debit account area of the journal data and the other in the credit account area of the journal data. It is a feature.

  Here, in the case where “transaction data does not include information on a loan account”, information on a loan account is not entered and information on a loan account is undecided (undecided item) Is selected, or there is no corresponding account item). In addition, as a method of determining whether or not “description of transaction data corresponds to any of preset account items”, for example, a description table in which account items corresponding to each description are defined Is stored in the storage unit in advance, and it is determined whether or not there is an account item corresponding to the description of the transaction data by referring to the description table. There is a method of determining whether or not it corresponds to any of the above. In addition, when “description of transaction data does not correspond to any of the preset account items”, for example, when the description information is not entered, and when the account item is specified other than not entered The case where it is not possible (when the description information is input, but there is no account item corresponding to the input description) is included. In the former case, for example, “not entered” (account item: 0000) is set as the undetermined information, and in the latter case, “undetermined item” (account item: 9999) is set.

In the above accounting processing apparatus, when performing the aggregation, it is also possible to exclude the journal data corresponding to the account items of the condition of the aggregation in the debit account item and the credit account item from the journal data to be aggregated. Good.
In addition, when the journal data to be aggregated includes journal data with undecided information set in the account item, a correction input screen that prompts the user to correct the journal data is displayed on the display unit. Control may be performed.

  The storage unit further includes a table storage unit capable of storing a totaling condition table (for example, a totaling management table, a totaling range table, etc.) in which the totaling conditions (totaling range and totaling method) are defined, When the graphing means receives a graph display instruction, it extracts journal data corresponding to the total range specified in the total condition table from the journal data storage unit, and extracts the extracted journal data from the total According to the aggregation method (processing flow, etc.) specified in the condition table, it is divided into those that include undecided information and those that do not include it, and the result of the aggregation is graphed and displayed on the display unit. May be.

  The accounting method according to the present invention includes a storage unit having a journal data storage unit for storing journal data having transaction date, classification, loan account item, amount, and summary area, and a memory stored in the storage unit. An accounting processing method executed by a computer including a control unit that performs various processes based on information, wherein the control unit stores input transaction data in a corresponding area of journal data, and the control unit Is a step of setting a loan account item and storing it in a corresponding area of journal data when the transaction data does not include information on a loan account, wherein the control unit corresponds to the transaction data The sub-step of identifying the type of book to be checked and setting the account item to which the book is focused as the subject, and the control section presets the description of the transaction data If it is determined whether or not it corresponds to one of the preset account items, and if it is determined to correspond to any of the preset account items, the corresponding account item is set as the counterpart item When it is determined that it does not correspond to any of the account items set in advance, the sub-step for setting the undecided information as the counterpart item, and the control unit, the classification of the transaction data corresponds to the increase of the subject Whether or not the category corresponds to a decrease, and based on the result of the decision and the category to which the subject item belongs, either the set subject item or the counterpart item is the debit account item in the journal data. A step including a sub-step of storing the other in the credit account item area of the journal data, and the control unit satisfies the aggregation condition when the graph display instruction is input. The journal data set as a debit account or a credit account is extracted from the journal data storage unit, and the extracted journal data is aggregated and graphed. is there.

  The program according to the present invention includes a storage unit having a journal data storage unit that stores journal data having a transaction date, classification, loan account item, amount, and summary area, and storage information stored in the storage unit. A program that is executed by a computer including a control unit that performs various processes based on the step, wherein the control unit stores input transaction data in a corresponding area of journal data, and the control unit includes the transaction When the data does not include information on a loan account, a step of setting a loan account and storing it in the corresponding area of journal data, wherein the control unit is the type of book corresponding to the transaction data And a sub-step for setting the account item to which the book pays attention as its own item, and the control unit is preset with a description of the transaction data. It is determined whether or not it corresponds to any of the account items, and when it is determined to correspond to any of the preset account items, the corresponding account item is set as the counterpart item, When it is determined that it does not correspond to any of the set account items, the sub-step of setting the undecided information as the counterpart item, and the control unit, the category in which the transaction data category corresponds to the increase of the subject item Or the category corresponding to the decrease, and based on the determination result and the classification to which the subject item belongs, either the set subject item or the counterpart item is set as the debit account item area of the journal data. And a sub-step of storing the other in the credit account area of the journal data, and when the control unit inputs an instruction to display a graph, it satisfies the aggregation condition. Extracting journal data in which the account item is set to a debit account or a credit account from the journal data storage unit, and causing the computer to execute a step of totaling and graphing the extracted journal data Is.

  In addition, the program according to the present invention includes a storage unit having a journal data storage unit that stores journal data having transaction date, classification, loan item, amount, and summary area, and a memory stored in the storage unit. A program executed by a computer including a control unit that performs various processes based on information, wherein the control unit stores the input transaction data in a corresponding area of journal data, and the control unit, When the transaction data does not include information on a loan account item, a step of setting a loan account item and storing it in a corresponding area of journal data, wherein the control unit is a book corresponding to the transaction data A sub-step for identifying the type of account and setting the account item to which the book is focused as its own item, and the control unit provides a summary of the transaction data in advance. It is determined whether or not it corresponds to any of the account items that have been set, and when it is determined that it corresponds to any of the account items that have been set in advance, the corresponding account item is set as the counterpart item When it is determined that it does not correspond to any of the account items set in advance, the sub-step for setting the undecided information as the counterpart item, and the control unit, the classification of the transaction data corresponds to the increase of the subject Whether or not the category corresponds to a decrease, and based on the result of the decision and the category to which the subject item belongs, either the set subject item or the counterpart item is the debit account item in the journal data. A step including a sub-step of storing the other in the credit account item area of the journal data, and when the control unit inputs an instruction for aggregation, the area satisfies the aggregation condition The journal data having a fixed item set as a debit account or a credit account is extracted from the journal data storage unit and the extracted journal data is aggregated. .

According to the present invention, when the input transaction data includes information on a loan account item, the transaction data storage means sets these account items to the journal data loan account item, while the input transaction data is If you do not include information on the loan account item, the account item setting means will set "Account item on which the book is focused" to one of the loan account items in the journal data (own item) and the other (counter item) In addition, “Account item corresponding to summary” or provisional “Undecided information” is set.
Therefore, single-entry bookkeeping (not determining the counterpart item) cannot be entered, or in double-entry bookkeeping, journals for which the counterpart item has not been determined cannot be aggregated / analyzed, but transaction data that does not include account information is entered. Even if it is a case, by setting the undecided information in the account item, all journal data including the “undetermined information” (the journal data with the partner item decided and the journal data of the undecided information are mixed. It is possible to analyze income and expenditures by making it a subject of tabulation and analysis by a single bookkeeping method. For this reason, for example, the journal data account item is corrected later from the provisional “undecided information” to the original account item (for example, account item other than “undetermined information” such as “sales”). However, there is no change in the balance calculation result before and after the input, and a reliable calculation result can be obtained.

In addition, since the journal data corresponding to the account items for which the debit account item and the credit account item are the aggregation conditions are excluded from the journal data to be aggregated, the income and expenditure are excluded. Can be grasped more appropriately.
In addition, if the journal data to be aggregated includes journal data with “Undecided Information” set in the account item, a correction input screen prompting the user to correct the journal data is displayed on the display. Since it is displayed, the user can target only such journal data necessary for the desired tabulation analysis and graphing, and can promptly input corrections for the journal data, and tabulate analysis and graphs. Conversion can also be performed quickly.

FIG. 1 is a schematic configuration diagram showing an embodiment of an accounting processing apparatus according to the present invention. FIG. 2 is a functional block diagram of the accounting processing apparatus of FIG. FIG. 3A shows an example of the journal data structure, and FIG. 3B shows an example of the journal data table. FIG. 4A shows an example of the account item table, and FIG. 4B shows an example of the summary table. 5A is an example of a tabulation management table, FIG. 5B is an example of a tabulation exclusion table, FIG. 5C is an example of a tabulation destination management table, and FIG. 5D is an example of a tabulation range table. FIG. FIG. 6A is a diagram showing an example of the account item summary table (cash summary table), and FIG. 6B is a diagram showing an example of the summary result table. FIG. 7 is a flowchart of journal data generation processing. FIG. 8 is a diagram illustrating an example of a book display screen (before transaction addition). FIG. 9A to FIG. 9C are diagrams showing display examples of a transaction addition / correction screen. FIGS. 10A to 10C are diagrams showing journal data corresponding to the inputs of FIGS. 9A to 9C, respectively. FIG. 11 is a flowchart showing details of the process in step S6 of FIG. FIG. 12 is a diagram illustrating an example of a book display screen (after transaction addition). FIG. 13 is a flowchart of the aggregation / graphing process. FIG. 14 is a flowchart showing details of the process in step S23 of FIG. FIG. 15 is a flowchart showing details of the process in step S37 of FIG. FIG. 16 is a flowchart showing details of the process in step S38 of FIG. FIG. 17 is a flowchart showing details of the process in step S56-1 (TYPEA1) in FIG. FIG. 18 is a flowchart showing details of the process in step S56-2 (TYPEA2) in FIG. FIG. 19A is a diagram illustrating an example of a graph display screen. FIG. 19B is a diagram showing an example of a tabulation result table. FIG. 20 is a flowchart showing details of the processing in step S61 in FIG. 17 and step S71 in FIG. FIG. 21 is a flowchart showing details of the process in step S72 of FIG. FIG. 22 is a flowchart showing details of the processing in step S62 in FIG. 17 and step S73 in FIG. FIG. 23 is a flowchart showing details of the process in step S74 of FIG. 24 (a) to 24 (c) are diagrams for explaining the difference between the conventional single bookkeeping and double bookkeeping processing methods and the processing method of the present invention. FIG. 25A to FIG. 25C are diagrams for explaining the difference between the conventional single bookkeeping and double bookkeeping processing methods and the processing method of the present invention. FIG. 26 is a diagram illustrating a graph display example before and after performing correction input of undetermined information.

  FIG. 1 is a schematic configuration diagram showing an embodiment of an accounting processing apparatus according to the present invention. This accounting processing apparatus includes a control unit 11 that executes various processes according to various processing programs (including the accounting program according to the present invention), various processing programs that are executed by the control unit 11, data related to the processing, and the like. A storage unit 12 having a fixed or removable storage medium to be stored, a display unit 13 such as a CRT (Cathode Ray Tube) or LCD (Liquid Crystal Display), and an input unit 14 including a mouse or a keyboard, It is constituted by a known computer or portable terminal having an output unit 15 composed of a printing device or the like and a communication unit 16 composed of a modem or a router connected to a network 17 such as the Internet. Various processing programs may be downloaded from the network 17 and installed. As the accounting processing apparatus, as shown in FIG. 2, a tablet having a display panel with a touch sensor in which both functions of the display unit 13 and the input unit 14 are integrated can be used.

  As shown in FIG. 2, the control unit 11 has a function (transaction data storage means) for storing input transaction data (transaction date, category, amount, description, etc.) in corresponding areas of journal data (described later), When transaction data does not include loan account information, a function to set a loan account and store it in the corresponding area of journal data (account setting means: own subject setting means, counterpart subject setting means, (Credit setting means) and when a graph display instruction is input, the journal data set as the debit account item or the credit account item is extracted from the storage unit 12 as the aggregation condition, and the extraction is performed. And a function (totaling / graphing means) for totaling and graphing the journal data. These functions are realized by the control unit 11 reading and executing the accounting processing program stored in the storage unit 12.

The storage unit 12 includes a journal data storage unit that stores a journal data table including a plurality of journal data, and a table storage unit that stores various tables.
As shown in FIG. 3A, the journal data includes areas (fields) such as transaction date, classification, loan item, amount, and description. Among these areas, the date, classification, amount, and description of the transaction include the date, classification, amount, and description included in the input transaction data. In addition, in the debit and credit account areas, if the transaction data includes information on the loan account, these account items are stored, while the transaction data does not include the information on the loan account. In this case, the account items set in the setting process described later are stored. Here, “when transaction data includes information on a loan account item” refers to a case where the name or abbreviation of the account item, or identification information such as an identification code or a symbol identifying the account item is included. On the other hand, “the case where the transaction data does not include the information on the loan account” refers to cases other than the above “the case where the transaction data includes the information on the loan account”, In addition to the case where the account information is not entered and the case where the loan account information is undecided (when the pending item is selected), all that cannot identify the loan account Is included.
The category refers to a classification for distinguishing between an increase and a decrease in the account item (own subject) that the book focuses on. For example, when the book is a cash account, the category is a deposit (cash Used to distinguish between (increase) and withdrawal (decrease in cash).

  The table storage unit includes an account item table (FIG. 4A), a summary table (FIG. 4B), a total management table (FIG. 5A), a total exclusion table (FIG. 5B), and totals. A destination management table (FIG. 5C), a totaling range table (FIG. 5D), an account item totaling table (FIG. 6A), and a totaling result table (FIG. 6B) are stored.

As shown in FIG. 4A, the account item table is a table that defines the correspondence between the classification of each account item, the account item code, and the name. For example, the account item “cash” has a classification of “cash” and an account item code of “1000”. In addition, “not entered” set in the setting process to be described later is classified as “other”, account code is “0000”, “undecided item” is classified as “other”, and account code is “9999”. It has become.
The summary table, as shown in FIG. 4B, is a table that defines the account items corresponding to each summary. In this table, the name of the description that can be a candidate for each account item (for example, “sales today”). ) And an explanation thereof (for example, “cash sales”) are stored in a state associated with a corresponding account item code (for example, “3000”).

As shown in FIG. 5A, the tabulation management table is a table that defines the tabulation range table, processing flow, and tabulation method used when creating each graph. This table includes a graph analysis type (for example, “ Revenue / expenditure analysis ”) includes identification information (eg,“ TABLE A1 ”), processing flow identification information (eg,“ TYPE A2 ”), aggregation method (eg,“ single ”), and remarks (eg,“ table A1 ”). , “Mixed”) and stored in a state associated with each other.
As shown in FIG. 5 (b), the aggregation exclusion table is a table that defines combinations of borrowing account items of transactions to be excluded from aggregation. This table includes exclusion processing methods (for example, TYPEA1 and TYPEA2). And a combination of loan account items (for example, a combination of debit “cash” and credit “deposit”) are stored in a state of being associated with each other.

As shown in FIG. 5C, the aggregation destination management table is a table that defines the aggregation destination and its conditions. This table includes the aggregation destination (for example, “income (aggregation (A))”) and its Aggregation methods (for example, “single”), loan (for example, “debit”), counter item flag (for example, “Yes”) and classification (for example, “cash, liquid deposit”) are associated with each other. It is stored in the state.
As shown in FIG. 5 (d), the tabulation range table is a table that prescribes the conditions of transactions to be tabulated, and this table includes account items (for example, “cash”) in the tabulation range (for example, “TABLE A1”). , “Little Cash”, “Checking Account”, etc.) and its classification (eg “Cash”, “Liquidity Deposit”, “Fixed Deposit” etc.) and Lending (“Credit” or “Debit”) Yes.

As shown in FIG. 6 (a), the account item totaling table is a table generated for each account item set in the totaling range table. This table includes the transaction date, loan, counterparty, amount, Stores data necessary for aggregation, such as an opponent subject flag, aggregation destination, exclusion flag, graph analysis type, aggregation range table, processing flow, and aggregation method. In addition to the data extracted from the journal data, the data includes data acquired from various tables based on the journal data, flags set in the processing described later, and the like. 6A is a cash totaling table generated from the journal data table of FIG. 3B, but a table similar to this is generated for each account item set in the totaling range table. It becomes.
As shown in FIG. 6B, the aggregation result table is a table for storing the aggregation results. In this table, the aggregation destination management is performed for each account item (for each account aggregation table) set in the aggregation range table. The total amount of each tabulation destination (for example, “income”, “other income”, “expenditure”, “other expenditure”, “assets”, etc.) of the table is stored.

  Next, accounting processing performed by the accounting processing apparatus having the above-described configuration will be described with reference to FIGS. This accounting process includes a process for generating journal data from input transaction data (journal data generation process) and a process for totaling and graphing the generated journal data (aggregation / graphing process). These processes are sequentially performed in accordance with a program stored in the storage unit 12 of the accounting processing apparatus. Hereinafter, specific operations of these processes will be described in detail.

[Journal data generation processing]
As shown in FIG. 7, when an input operation for starting the accounting program according to the present invention is performed, the control unit 11 first performs a process of displaying a designated book on the display unit 13 (step S1). Here, for example, when a cash book is specified, as shown in FIG. 8, transaction data (month / day, description, amount of deposit / withdrawal) related to cash deposit / withdrawal and after transaction To display the balances in the order of transaction occurrence. An "Add" button and a "Correction" button are provided at a predetermined position (for example, the lower left corner) of the book display screen, and an input operation for pressing the "Add" button or any transaction is selected. When an input operation for pressing the “correction” button is performed (step S2), the control unit 11 performs a process of displaying a transaction addition / correction screen on the display unit 13 (step S3).

  In the transaction addition / correction screen, for example, as shown in FIG. 9A to FIG. 9C, there are provided date, category, amount, description, and item input fields. In the case of addition, these input fields are blank, and in the case of correction, data before correction is displayed in these input fields. The user can sequentially input transaction data by operating the input unit 14 on the transaction addition / correction screen (step S4).

  A “Register” button is provided at a predetermined position on the transaction addition / correction screen (for example, below the input field). When an input operation for pressing the “Register” button is performed on the transaction addition / correction screen, the control unit 11 displays the transaction data displayed on the transaction addition / correction screen when the button is pressed in the corresponding area of the journal data. The storing process is performed (step S5).

  At this time, as shown in FIG. 9 (a), the transaction date, category, and amount have been entered, but the summary has not been entered (if the summary has not been understood and has not been entered, or the system As shown in FIG. 10 (a), the control unit 11 (transaction data storage means) shows a pattern that does not display a summary or subject (in the case of the summary screen of FIG. 9A and an entry screen without a subject (not shown)). In this way, the data ("February 10, 2011") displayed in the date input field is set to the date area of the journal data, and the option ("Payment") selected by the category radio button is selected. Processing to store each in the journal data category area, and if the category is “Payment”, debit the journal data with the data (“600”) displayed in the amount input field. Apply a NULL value to the amount area When the credit is stored in the journal data credit amount area and the category is “withdrawal”, the data (“600”) displayed in the amount input field is credited to the journal data. In this case, the NULL value is stored in the area of the debit amount of the journal data, and in this case, since the description entry field is not entered, the NULL value is stored in the summary area of the journal data. Is stored.

  On the other hand, as shown in FIG. 9 (b) and FIG. 9 (c), when the summary is also input (the pattern in which the subject is not displayed as the system (the subject in FIG. 9 (b) or FIG. 9 (c) is not present) In the case of an input screen (not shown), the control unit 11 (transaction data storage means) displays the data (in the date input field) as shown in FIGS. "February 10, 2011") in the journal data date area, the option selected by the category radio button ("Receipt") in the journal data category area, and in the amount entry field Displayed data (“600”) in the debit and credit amount area of the journal data, and data displayed in the description entry field (“sales for today” or “sales by cash and multiplication”) Is stored in the summary area of the journal data. Cormorant.

  In addition, during this process, selection of traditional transfer slip input (determining the loan account item and entering the account item (not shown)) and recurring journal entries (journals with a fixed loan account item) In the case of transaction data input (not shown), the control unit 11 (transaction data storage means) performs a process of storing these account items in the corresponding areas of journal data. In that case, the process of step S6 described below is skipped.

Thereafter, the control unit 11 (account item setting means) performs a process of setting an account item for lending and borrowing the transaction and storing it in the corresponding area of the journal data (step S6).
Specifically, as shown in FIG. 11, after the process of step S <b> 5 is completed, the control unit 11 (own subject setting unit) performs a process of setting the account item focused on by the currently open book as the own subject. (Step S11). For example, if the currently open book is “cash book”, “cash” is set as the subject.

  Next, the control unit 11 (counter subject setting means) refers to the summary table (FIG. 4B) to determine whether or not there is an account item corresponding to the summary of the journal data (step S12). If it exists, the summary table is searched (step S13), the corresponding account item code is extracted, and the corresponding account item is extracted from the account item table (FIG. 4 (a)). Set as an opponent subject (step S14). For example, as shown in FIG. 9B, when “Today's sales” is stored in the summary area of the journal data (a pattern in which the subject is not displayed as the system (input screen with no subject in FIG. 9B) In the case of (not shown)), since this “Today's sales” exists in the description table, the account item “Sales” corresponding to the account code “3100” of this “Today's sales” is acquired from the account table. Then, this “sales” is set as the partner course.

On the other hand, if there is no account item corresponding to the summary of the journal data, the undetermined information is set as the counterpart item (step S15). For example, as shown in FIG. 9 (a), when the description is not input (when the description is unknown and is not input, or when the system does not display the description or subject (the description and subject of FIG. 9 (a)) In the case of an input screen (not shown) with no account, after acquiring the account item code “0000” corresponding to the NULL value from the description table, the account item “uninput” corresponding to this account code is stored in the account table. If the account item is entered as shown in Fig. 9 (c), but there is no account item that matches it (basically a diagram) When an operator who can input correctly as in 9 (b) inputs an incorrect description due to misunderstanding, etc.), after acquiring the account code “9999” corresponding to undecided from the description table, Obtains from account table Account "undecided subjects" corresponding to the constant course code, set this "pending subject" as partner subjects.
That is, according to the processing of steps S12 to S15, only when the summary of journal data (the summary included in the transaction data) exists in the summary table, the corresponding account item is set as the counterpart item. In other cases, for example, when the input information is not included in the transaction data summary field, “unfilled” is set as the counterpart item, and the input information is included in the transaction data summary field. However, if the information does not correspond to any of the descriptions existing in the description table, “undecided subject” is set as the counterpart subject.

  Thereafter, the control unit 11 (the lending / setting unit) determines whether the category of the journal data corresponds to an increase (for example, payment) or a decrease (for example, withdrawal) of the subject item. Is determined (step S16). Here, if the subject is an account belonging to an asset or expense, and it is determined that the category of the journal data corresponds to the increase in the subject, the subject is a debit account and the counterpart Is set as a credit account item (step S17), and when it is determined that the category of the journal data corresponds to a decrease in the subject item, the subject item is a credit account item and the counterpart item is a debit account item. (Step S18). For example, as shown in FIGS. 9 (a) to 9 (c), when the subject is “cash” and the category is payment, as shown in FIGS. 10 (a) to 10 (c), Set "Cash", which is the subject, as the debit account item, and the counterpart item ("Not entered", "Sales", "Undecided item") as the credit account item. On the other hand, when the category is withdrawal, the counterparty item is set as the debit account item and the own item “cash” is set as the credit account item. However, if the subject is an account item belonging to debt, capital or revenue, the loan is set contrary to the above.

  Next, the control unit 11 stores the set debit and credit account items in the debit and credit account areas of the journal data (step S7), and then adds or corrects as shown in FIG. Using the subsequent journal data, a process of displaying the book on the display unit 13 is performed (step S8 in FIG. 7).

As described above, according to this journal data generation process, transaction data input from various levels of transaction data input persons and various input screens suitable for that level (screens without account items, etc.) are borrowed account items. If the transaction data you entered does not include information on the borrowing account, one of the journal data borrowing accounts will be set. “Account item to which the book is focused” is set, and “Account item corresponding to summary” or “Undetermined information” which is a temporary account item is set.
Further, in the present embodiment, “undetermined information” is classified into “unentered” and “undetermined subject”, so that the accounting process level of the user can be grasped from the difference. For example, when accounting firms perform journal check and financial statement output, if undecided information is included, if it is “not entered”, the appropriate item may be entered. On the other hand, if it is “pending item”, it is possible to quickly recognize that there is a possibility that a description that does not match the description in the description table has been entered, and as a result, correction of journal data (account item identification) ) The labor and time required for the work can be greatly reduced.

[Aggregation / Graphing]
As shown in FIG. 13, this process is started when the “Graph” button is pressed in a state where the book is displayed on the display unit 13 (step S21).
That is, the control unit 11 (aggregation / graphing means), when an input operation for pressing the “graph” button is performed on the book display screen (for example, the display screen of FIG. 12) (step S22), Journal data that meets the conditions is read from the data storage unit and summed up (step S23: steps S31 to S39 in FIG. 14).

  Specifically, as shown in FIG. 14, the control unit 11 first displays a designation screen for designating a graph on the display unit 13. When an input operation for designating a graph is performed on the designation screen (step S31), the control unit 11 refers to the total management table (FIG. 5A) and corresponds to the analysis type of the designated graph. A process of reading the total range table, processing flow, and total system into the memory is performed (step S32). For example, when the analysis type of the designated graph is “income / expenditure analysis”, the tabulation range table is “TABLE A1”, the processing flow is “TYPEA2”, and the tabulation method is “single”.

  Next, the control unit 11 sorts the journal data table (FIG. 3B) by category (step S33), and thereafter, for each account item in the aggregation range set in the aggregation range table (FIG. 5D). Then, a process of creating an account item totaling table (for example, a cash totaling table in FIG. 6A) is performed. For example, if the specified tabulation range table is “TABLE A1”, “cash”, “small cash”, “deposit”, “current account”, “regular deposit”, “periodic” included in “TABLE A1” For each of “deposits”, “receivables”, “accounts payable”, etc., a process for creating an account item totaling table is performed. Specifically, the loop process 1 starting at step S34-1 and ending at step S34-2 is repeated for the number of records in the aggregation range table (by the number of corresponding account items).

  In this loop process 1, first, the control unit 11 sets the account item that is the subject of the loop process among the account items in the aggregation range set in the aggregation range table, A process of creating an account item totaling table (a table in which data is not yet stored) is performed (step S35). For example, when the target of the loop processing is “cash”, “cash” is set as the subject and a cash totaling table is created.

  Next, the control unit 11 performs a process of setting the specified graph analysis type, the totaling range table acquired in step S32, the processing flow, and the totaling method information in the account item totaling table of the subject item created in step S35. This is performed (step S36). For example, when the designated graph analysis type is “income / expenditure analysis”, as shown in FIG. 6A, the graph analysis type, the total range table, the processing flow, and the total of the account total table of the subject In the method, “income / expenditure analysis”, “TABLE A1”, “TYPEA2” and “single” are set.

  Thereafter, the control unit 11 sequentially extracts the journal data from the journal data table (FIG. 3 (b)), and automatically acquires information necessary for tabulation (information of each journal data, lending, counterparty flag, exclusion flag, etc.). A process for setting the account in the account item totaling table is performed (step S37). Specifically, the loop process 2 starting at step S41-1 and ending at step S41-2 in FIG. 15 is repeated for the number of records in the journal data table.

  In this loop process 2, first, the control unit 11 extracts journal data in which the subject is set as a debit account or a credit account from the journal data table, and adds this to the account summary table of the subject. (Step S42). Specifically, a record for the extracted journal data is added to the account total table of the subject (for example, the cash total table in FIG. 6A), and the date, counterparty, and amount of the extracted journal data are added. Is stored in the corresponding area of the record.

  Next, the control unit 11 refers to the aggregation range table (FIG. 5 (d)) to determine whether or not the counterpart subject matches any of the account items set therein. The partner subject flag is set to “Yes”, and if it does not match any of them, “No” is set (step S43). For example, if the tabulation range table (FIG. 5 (d)) is “TABLE A1” and the counterpart item is “deposit”, the account item of “TABLE A1” includes “deposit”. Set to “Yes”. On the other hand, if the counter item is “securities”, “not entered” or “undecided item”, the account item of “TABLE A1” is not included, so the counter item flag is set to “None” To do.

  Thereafter, the control unit 11 sets the borrowing of the subject in the extracted journal data to the borrowing of the corresponding record in the account summary table, and the borrowing of the subject and the aggregation range table (FIG. 5D). And the comparison result (match is positive, mismatch is negative) is set in the corresponding area (not shown) of the record as a setting for adding or subtracting the amount at the time of aggregation (step S44). For example, if the tabulation range table is “TABLE A1”, the subject is “cash”, and the loan in the journal data is “debit”, the debit of “cash” in “TABLE A1” is set to “debit”. Therefore, the comparison result between the two becomes “match” and “plus” is set.

  Next, with reference to the aggregation exclusion table (FIG. 5B), the control unit 11 determines whether the combination of the subject item and the counterpart item matches any of the account item combinations set in the aggregation exclusion table. If no match is found, the exclusion flag of the corresponding record in the account item summary table (for example, the cash summary table in FIG. 6A) is set to “Yes”, and none matches Is set to “No” (step S45). For example, when the combination of the subject item and the counterpart item is “cash” and “deposit”, the same combination of account items exists in the aggregation exclusion table, so the exclusion flag is set to “Yes”.

  Next, the control unit 11 searches the account item table (FIG. 4A), acquires the classification corresponding to the counterpart item from the account item table, and stores it in the tabulation destination management table (FIG. 5C). (Step S46), the tabulation destination management table is searched, and the tabulation destination that matches the tabulation method, borrowing, counterpart item flag and classification is selected as the account item tabulation table (for example, the cash tabulation table in FIG. 6A). ) Is set to the aggregation destination of the corresponding record (step S47). For example, when the counterpart item is set to “Accounts payable”, the classification corresponding to “Accounts payable” is “Current liabilities” as shown in FIG. At this time, if the aggregation method is set to “single”, the loan is “credit”, and the counterpart item flag is “present”, as shown in FIG. (Total (C)) ”.

  When the above loop process 2 (steps S41-1 to S41-2) is completed, the loop process 2 is similarly performed on the next journal data. When the loop process 2 is completed for all the journal data included in the journal data table (FIG. 3B), the process of step S37 (FIG. 14) ends, and at the same time, the loop process 1 (steps S34-1 to S34-). 2) is also completed. Thereby, the account item totaling table (for example, the cash totaling table of FIG. 6A) of one account item among the account items of the totaling range set in the totaling range table is completed. When the account item totaling table for one account item is completed in this way, the loop process 1 is similarly performed for the next account item. When the loop process 1 is completed for all the account items in the aggregation range set in the aggregation range table (when the account item aggregation table for all account items is completed), the process proceeds to step S38.

  In step S38, using the account totaling table for each account item that has been created, processing is performed for each account totaling destination, and the totaling result is stored in the totaling result table (FIG. 6B). Do. Specifically, the loop process 3 starting at step S51-1 and ending at step S51-2 in FIG. 16 is repeatedly performed for the number of records in the aggregation range table (that is, for each of the created account item aggregation tables). .

  In the loop process 3, first, the control unit 11 extracts the “account item name” to be aggregated from the records in the aggregation range table (FIG. 5D) (step S52), and the account item of the extracted “account item name”. A tabulation table (for example, the cash tabulation table of FIG. 6A) is read (step S53). Next, it is determined which processing flow is the processing flow set in the read account totaling table (step S54). If the result of the determination is “TYPEA1”, it can be either step S55-1 or “TYPEA2”. For example, as shown in step S55-2, the process proceeds to a step corresponding to each processing flow. In step S55-1, step S55-2,..., Step S55-N (N is the number of processing flows), the “account item name” extracted in step S52 is the account of the tabulation result table (FIG. 6B). In the subsequent step S56-1, step S56-2,..., Step S56-N, the aggregation process corresponding to each processing flow is performed. For example, in step S56-1, “TYPEA1” totalization processing (FIG. 17) is performed, and in step S56-2, “TYPEA2” totalization processing (FIG. 18) is performed.

  In the totaling process of “TYPEA1”, as shown in FIG. 17, the debit account item of the record of the account item aggregation table read by the control unit 11 is the subject item of the account item aggregation table (hereinafter referred to as a specific item). ), The amount of the journal entry for which the credit account item is set to an account item other than undecided information is totaled as income (aggregation (A) in FIG. 19A) (step S61), and the credit account item is a specific item Then, the amount of the journal entry in which the debit account item is set in the account item other than the undetermined information is totaled as expenditure (aggregation (C) in FIG. 19A) (step S62).

  On the other hand, in the totaling process of “TYPEA2”, as shown in FIG. 18, the control unit 11 has the account of the debit account item other than the specific information and the credit account item other than the undetermined information among the records of the read account item aggregation table. The amount of the journal entry set for each item is aggregated as income (aggregation (A) in FIG. 19A) (step S71), the debit account item is set as a specific item, and the credit account item is set as undecided information. The amount of the journal entry is counted as other income (aggregation (B) in FIG. 19 (a)) (step S72), the credit account item is set as a specific item, and the debit account item is set as an account item other than undecided information. The amount of the journal entry is aggregated as expenditure (aggregation (C) in FIG. 19A) (step S73), the credit account item is set as a specific item, and the debit account item is set as undecided information. Other spending the amount of journal that is counted as (summary in FIG. 19 (a) (D)) (step S74).

  In step S61 (FIG. 17) and step S71 (FIG. 18), as shown in FIG. 20, the control unit 11 reads the account item aggregation table to be aggregated (for example, the cash aggregation table of FIG. 6A) (step S81), the loop process 4 starting at step S82-1 and ending at step S82-2 is repeated for the number of records in the table. In this loop process 4, whether the exclusion flag of the target record is “Yes” or “No” (step S83), whether the aggregation destination is “income” (step S84), and the debit is “debit”. (Step S85), and if the result of the determination is that the exclusion flag is “no”, the aggregation destination is “income”, and the debit is “debit”, the amount of the record is converted into income While adding (step S86), if the exclusion flag is “no”, the aggregation destination is “income”, and the loan is “credit”, the amount of the record is subtracted from the income (step S87), and this loop processing 4 is finished. If the exclusion flag is “Yes” or the tabulation destination is other than “Revenue”, the loop process 4 is terminated without doing anything. When the loop process 4 (steps S82-1 to S82-2) is completed, the loop process 4 is similarly performed on the next record of the read account total table. When the loop process 4 is completed for all the records included in the account total table, the processes of step S61 (FIG. 17) and step S71 (FIG. 18) are terminated, and steps S62 (FIG. 17) and step S72 (FIG. 18) are completed. Shift to each process.

  In step S72 (FIG. 18), as shown in FIG. 21, the control unit 11 reads an account item tabulation table to be tabulated (for example, the cash tabulation table of FIG. 6A) (step S91), and records in that table. The loop process 5 starting at step S92-1 and ending at step S92-2 is repeatedly performed for several minutes. In this loop process 5, whether the exclusion flag of the target record is “Yes” or “No” (step S93), whether the aggregation destination is “other income” (step S94), and the loan is “ It is sequentially determined whether or not it is a “debit” (step S95). As a result of the determination, if the exclusion flag is “no”, the aggregation destination is “other income”, and the debit is “debit”, the amount of the record is While adding to other income (step S96), if the exclusion flag is “no”, the aggregation destination is “other income”, and the loan is “credit”, the amount of the record is subtracted from the other income (step S97). ), The loop processing 5 is terminated. If the exclusion flag is “Yes” or the aggregation destination is other than “Other income”, the loop process 5 is terminated without doing anything. When the loop process 5 (steps S92-1 to S92-2) is completed, the loop process 5 is similarly performed on the next record of the read account total table. When the loop process 5 is completed for all the records included in the account item totaling table, the process of step S72 (FIG. 18) ends, and the process proceeds to the process of step S73 (FIG. 18).

  In step S62 (FIG. 17) and step S73 (FIG. 18), as shown in FIG. 22, the control unit 11 reads an account item totaling table to be totaled (for example, the cash totaling table in FIG. 6A) (step S101), the loop process 6 starting at step S102-1 and ending at step S102-2 is repeated for the number of records in the table. In this loop processing 6, whether the exclusion flag of the target record is “Yes” or “No” (step S103), whether the aggregation destination is “expenditure” (step S104), and the credit is “credit”. (Step S105), and if the result of the determination is that the exclusion flag is “no”, the aggregation destination is “expenditure”, and the credit is “credit”, the amount of the record is set as expenditure On the other hand (step S106), if the exclusion flag is “no”, the aggregation destination is “expenditure”, and the loan is “debit”, the amount of the record is subtracted from the expenditure (step S107), and this loop processing 6 is finished. If the exclusion flag is “Yes” or the aggregation destination is other than “Expenditure”, the loop process 6 is terminated without doing anything. When the loop process 6 (steps S102-1 to S102-2) is completed, the loop process 6 is similarly performed on the next record of the read account total table. When the loop process 6 is completed for all the records included in the account item totaling table, the processes in step S62 (FIG. 17) and step S73 (FIG. 18) are ended. When the process of step S62 (FIG. 17) is completed, the totaling process (FIG. 17) of “TYPEA1” is completed. On the other hand, when the process of step S73 (FIG. 18) is completed, the process proceeds to step S74 (FIG. 18).

  In step S74 (FIG. 18), as shown in FIG. 23, the control unit 11 reads the account item totaling table (for example, the cash totaling table in FIG. 6A) to be totaled (step S111), and records in that table. The loop process 7 starting at step S112-1 and ending at step S112-2 is repeatedly performed for several minutes. In this loop process 7, whether the exclusion flag of the target record is “Yes” or “No” (Step S113), whether the aggregation destination is “Other Expenditure” (Step S114), and the loan is “ It is sequentially determined whether or not it is a “credit” (step S115). As a result of the determination, if the exclusion flag is “no”, the aggregation destination is “other expenditure”, and the credit is “credit”, the amount of the record is While adding to other expenditures (step S116), if the exclusion flag is “no”, the aggregation destination is “other expenditures”, and the debit is “debit”, the amount of the record is subtracted from the other expenditures (step S117). ), The loop processing 7 is terminated. If the exclusion flag is “Yes” or the aggregation destination is other than “Other Expenditure”, this loop processing 7 is terminated without doing anything. When the loop process 7 (steps S112-1 to S112-2) is completed, the loop process 7 is similarly performed on the next record of the read account total table. When the loop process 7 is completed for all the records included in the account total table, the process of step S74 (FIG. 18) ends, and the “TYPEA2” total process (FIG. 18) ends.

  When the “TYPEA1” counting process (FIG. 17) and the “TYPEA2” counting process (FIG. 18) are thus completed, the loop process 3 (steps S51-1 to S51-2) of FIG. 16 is completed. When the loop process 3 is completed, the loop process 3 is similarly performed for the next record in the totaling range table (FIG. 5D). When the loop process 3 is completed for all the records included in the tabulation range table, the process of step S38 (FIG. 14) ends. As a result, the aggregation is completed for all target account items and aggregation destinations, and the aggregation result table (FIG. 6B) is completed.

When the tabulation result table is completed, the control unit 11 creates a graph based on the tabulation results of the tabulation destinations of the tabulation result table (step S39), and displays the graph, for example, as shown in FIG. 13 is displayed (step S24). As shown in FIG. 13, when an input operation for pressing the “correction” button is performed on this graph display screen (FIG. 19A) (step S25), steps S3 to S3 in FIG. After performing the process of S7 (step S26), the process proceeds to step S23. In addition, when an input operation for pressing the “Correction” button is performed, “Undecided item” or “Not entered” is set as the account item in the record of the account aggregation table for the account item in the aggregation range. When a journal is included, a process for displaying a correction input screen for prompting the user to correct the journal data on the display unit 13 is performed. Specifically, from the journal data extracted as the aggregation target, the journal data with “Undecided item” or “Not entered” set as the account item is displayed in a list, and it is selected when one of them is selected. The journal data correction input screen is displayed in a state where the current registration contents are known. When the correction input is completed, the screen returns to the list display screen or the graph display screen (FIG. 19A).
On the other hand, when there is no input operation for pressing the “correction” button for a certain time on the graph display screen (step S25), the tabulation display screen (FIG. Returning to 12), the book is displayed on the display unit 13 (step S28).

  In addition, as shown in FIG. 19B, the aggregation / graphing means uses the above-described aggregation processing without graphing, and the aggregation result is input from the aggregation instruction input by pressing the aggregation button in FIG. It can also be displayed in tabular form.

  As described above, according to the tabulation / graphing process, when a graph display instruction is input, the account item defined in the tabulation range table (FIG. 5D) is used as a debit account item or a credit account item. Journal data is extracted from the storage unit 12, and the journal data is tabulated and graphed according to the processing flow specified in the tabulation management table (FIG. 5A). At the time of the aggregation, journal data that matches the combination of account items set in the aggregation exclusion table (FIG. 5B) is excluded from the aggregation target.

As described above, according to this embodiment, the journal data of all entered transactions includes the borrowed account items (“accounts included in transaction data”, “accounts focused on by books” and “explanation” Account ”or“ account that the book pays attention to ”and provisional“ undecided item ”or“ unfilled ”), and the journal data that has been set is used for tabulation and graphing. Instead of tabulation and graphing in double-entry bookkeeping as a conventional accounting system, all entered transactions can be targeted for tabulation and analysis by single-entry bookkeeping balance calculation.
In addition, if a journal with “Undecided item” or “Not entered” set as the account item is included in the record of the account aggregation table for the account in the aggregation range, use the correction input for the journal data. Since the correction input screen prompting the user is displayed on the display unit 13, even when the journal data needs to be corrected, the journal data in which “undecided item” or “not input” is set as the account item Of these, only the journal data to be tabulated and graphed need be corrected.

  In the following, as a supplement to this embodiment, the features of the present invention will be described in comparison with the prior art.

1. Conventional single bookkeeping processing method In the conventional single bookkeeping processing method, the transaction data in the cash book is tabulated separately into deposits and withdrawals, and the respective summation results are expressed as "income" and "expenditure", for example, As shown in FIG. 24A, a graph is displayed. According to this processing method, it is possible to easily grasp the cash balance.
However, in the case of this processing method, deposits and withdrawals are simply aggregated. For example, as shown in FIG. 25 (a), “cash increase by withdrawal of deposit” or “ , “Increase in deposits due to deposits”, “Decrease in deposits due to withdrawals”, “Decrease in cash due to deposits”, etc., these are also added to “income” and “expenditure” I could not grasp the total amount of income and expenditure. In addition, since there is no lending account item for each transaction data, it was not possible to aggregate and analyze by double entry bookkeeping.

2. Conventional double-entry bookkeeping method On the other hand, in the conventional double-entry bookkeeping method, the transaction data in the cash book is “income” for transactions with the debit account “cash” and “cash” for the credit account. A certain transaction is tabulated as “expenditure”, and each tabulated result is displayed in a graph for each account item. According to this processing method, it is possible to grasp not only the balance calculation but also the overall property status and profit / loss status through tabulation and analysis by double-entry bookkeeping. For example, even if the transaction includes “cash increase due to deposit withdrawal” or “deposit increase due to deposit deposit” etc., it is possible to offset these to grasp the actual total amount of income and expenditure. it can.
However, in the case of this processing method, originally, it was not possible to tabulate if there was transaction data that did not include account information. In addition, even if it can be aggregated, since it is aggregated based on the loan account items included in each transaction data, transaction data that does not include account information (for example, if the item or description has not been entered or subject Or transaction data that cannot identify an opponent subject when an unsettled subject is entered because the summary is unknown, for example, as shown in FIG. 24 (b) and FIG. 25 (b), the transaction ( Transactions indicated by broken lines in the figure) were omitted from the tabulation, and the total amount of income and expenditure could not be calculated correctly. In addition, when an account item for the transaction data is additionally input, the balance calculation result changes before and after the input. For this reason, in order to accurately perform tabulation and analysis, it is necessary to complete the input of account items in advance, and there is a problem that it takes a lot of labor and time for the work. In addition, there was no way to confirm which transactions were subject to aggregation, so it was necessary to complete account entry not only for transactions necessary for aggregation but also for unrelated transactions. .

3. In contrast, in the present invention, as described above, even when transaction data that does not include account information is input at various levels of people and input patterns, As shown in Fig. 24 (c), "undecided items" or "not entered" is set as the counterparty item of the transaction, and these transactions are also subject to aggregation / analysis by the single bookkeeping method. , Can properly grasp income and expenses. In addition, as shown in FIG. 25 (c), for example, even if the transaction includes “increase in cash due to deposit withdrawal” or “increase in deposit due to deposit,” etc. Total amount of income and expenditure. In addition, for example, the journal data account item may be corrected later from “undecided item” or “unentered” to the original account item (for example, account item other than undecided information such as “fee”). As shown in FIG. 26, there is no change in the balance calculation result (total amount of income and expenditure) before and after the input, and a reliable calculation result can be obtained.
In addition, if the journal data to be aggregated includes journal data with “Undecided item” or “Not entered” set as the account item, a correction input screen that prompts the user to correct the journal data Is displayed on the display unit 13, the user can easily grasp the journal data to be corrected and input at the time of tabulation, and can promptly input the correction.

In the present embodiment, the cash book is exemplified as the book, but the present invention is not limited to this, and the present invention may be applied to other books such as a deposit book and a sales book. Is possible.
Also, in this embodiment, the bookkeeping data in which transaction data is entered by a single bookkeeping method (data in which unentered information is in an account item) and the transaction data entered in a double bookkeeping method (data having a loan account item) are Although the case where they are mixed is illustrated, the present invention is not limited to this. For example, the present invention can be applied only to the former bookkeeping data or only the latter transaction data.
Needless to say, aggregation and analysis can be performed as in conventional accounting.

DESCRIPTION OF SYMBOLS 11 Control part 12 Memory | storage part 13 Display part 14 Input part 15 Output part 16 Communication part 17 Network

Claims (10)

A storage unit and a control unit that performs various processes based on the storage information stored in the storage unit, such as a selected auxiliary book when inputting a book using an auxiliary book such as a cash register or sales book If the transaction amount is entered in the book, the description is arbitrarily entered, and the other item of the transaction is not entered, and if it has not been entered or has not yet been decided, a graph or summary table can be displayed without determining the other item In the accounting processing device to be created ,
The storage unit
A journal data storage unit that stores data including transaction date, category, loan account, amount, and description area as journal data,
The control unit is
Transaction data storage means for storing the input transaction data in the corresponding area of journal data ,
To identify the type of book corresponding to the previous Symbol transaction data, and the host family first setting means to set the accounts that the book is of interest as a self subjects,
It is determined whether the category of the transaction data corresponds to an increase in the subject or a category corresponding to the decrease, and the subject set by the subject setting means for the transaction data is an asset or expense. belonging ones or, alternatively determine liability, whether belonging to the capital or revenue, based on these determination results, rated any area of the debit account or credit account journal data deer eyes set A loan setting means to pay ,
When a summary display instruction is input, the journal data in which the account corresponding to the aggregation condition is set as a debit account or a credit account is extracted from the journal data storage unit, and the extracted journal data A totaling / displaying means for counting and displaying ,
The totaling / displaying unit displays the total amount of the balance by adding together the journal data including the undecided information in the counterpart item and the journal data not including the undecided information, so that the undecided information is later displayed. The accounting processing apparatus is characterized in that the total amount is not changed even when the journal data including is corrected and the undetermined information is not included . The aggregation / display means excludes journal data corresponding to items in an exclusion list that defines a relationship in which both debit and credit account items should be offset in the aggregation from the journal data to be aggregated . The accounting processing apparatus according to claim 1, wherein the accounting is performed. The aggregation / display means displays a correction input screen that prompts the user to input correction of journal data when the journal data to be aggregated includes journal data whose undecided information is set in the account item. The accounting processing apparatus according to claim 1, wherein control is performed to display on the display unit. Before SL controller further if summary of the transaction data is not inputted, to set the non-input as undetermined information of the counterpart subjects, if it can not identify the accounts except not entered, as the undetermined information 2. The accounting processing apparatus according to claim 1, wherein an undecided subject is set. A storage unit having a journal data storage unit for storing journal data having transaction date, category, loan account item, amount and description area, and control for performing various processes based on the stored information stored in the storage unit When a book is entered using a subsidiary book such as a cash register or sales book, the transaction amount is entered in the selected book such as a subsidiary book, and a description is arbitrarily entered. This is an accounting method that creates a graph or a summary table without determining the opponent's subject when the other subject's subject is not entered and is in an unentered or undecided state ,
The control unit storing the input transaction data in the corresponding area of journal data;
A step in which the control unit is pre-Symbol to identify the type of the corresponding book to the transaction data, sets the accounts that the carrying attention is paid as a self subjects
The control unit is a step of setting the opponent subject from the summary information, and when the summary information is uninput or insufficient input, setting the undetermined information as the opponent subject ;
The control unit determines whether the category of the transaction data is a category corresponding to an increase in the subject or a category corresponding to a decrease, and the subject set by the subject setting means for the transaction data. or not the subject belongs to the asset or expense, or to determine liability, or those belonging to the capital or revenue, on the basis of these determination results, any of the debit account or credit accounts of the journal data the deer eyes set and Luz step to store in the Kano area,
When the control unit receives an instruction to display a summary display, it extracts from the journal data storage unit the journal data in which the account item corresponding to the aggregation condition is set as a debit account item or a credit account item, and a step of performing the aggregation and display of the extracted journal data, performing the aggregation and display are combined and journal data in which the contains undetermined information to the other subjects, and a journal data does not include the pending information By providing a sub-step for displaying the total amount of the balance, the total amount does not change even when the journal data including the undecided information is later corrected and no undecided information is included. Accounting method characterized by The control unit excludes journal data corresponding to items in an exclusion list that defines a relationship in which both debit account items and credit account items should be offset in the aggregation , among the journal data to be aggregated, 6. The accounting method according to claim 5, wherein aggregation is performed.   The control unit displays a correction input screen that prompts the user to correct the journal data when the journal data to be aggregated includes journal data whose undecided information is set in the account item. The accounting processing method according to claim 5, wherein display control is performed. The step of setting the undecided information as a counterpart item by the control unit is when the summary of transaction data is not entered, and when no entry is set as the undecided information and the account item cannot be specified other than not entered 6. The accounting processing method according to claim 5, wherein an undecided subject is set as the undecided information. A storage unit having a journal data storage unit for storing journal data having transaction date, category, loan account item, amount and description area, and control for performing various processes based on the stored information stored in the storage unit When a book is entered using a subsidiary book such as a cash register or sales book, the transaction amount is entered in the selected book such as a subsidiary book, and a description is arbitrarily entered. A program that creates a graph or a summary table without determining an opponent's subject when it is not entered or not yet decided without entering the opponent's subject ,
The control unit storing the input transaction data in the corresponding area of journal data;
A step in which the control unit is pre-Symbol to identify the type of the corresponding book to the transaction data, sets the accounts that the carrying attention is paid as a self subjects
The control unit is a step of setting the opponent subject from the summary information, and when the summary information is uninput or insufficient input, setting the undetermined information as the opponent subject ;
The control unit determines whether the category of the transaction data is a category corresponding to an increase in the subject or a category corresponding to a decrease, and the subject set by the subject setting means for the transaction data. or not the subject belongs to the asset or expense, or to determine liability, or those belonging to the capital or revenue, on the basis of these determination results, any of the debit account or credit accounts of the journal data the deer eyes set and Luz step to store in the Kano area,
When the control unit receives an instruction to display a summary display, it extracts from the journal data storage unit the journal data in which the account item corresponding to the aggregation condition is set as a debit account item or a credit account item, This is a step of totalizing and displaying the extracted journal data, and summing up the journal data that includes undecided information in the counterpart item and the journal data that does not include undecided information, and displays the total amount of the balance By causing the computer to execute a step in which the total amount does not change even when journal data including the undecided information is later corrected and no undecided information is included. Program to do. A storage unit having a journal data storage unit for storing journal data having transaction date, category, loan account item, amount and description area, and control for performing various processes based on the stored information stored in the storage unit When a book is entered using a subsidiary book such as a cash register or sales book, the transaction amount is entered in the selected book such as a subsidiary book, and a description is arbitrarily entered. A program that creates a graph or a summary table without determining an opponent's subject when it is not entered or not yet decided without entering the opponent's subject ,
The control unit storing the input transaction data in the corresponding area of journal data;
A step in which the control unit is pre-Symbol to identify the type of the corresponding book to the transaction data, sets the accounts that the carrying attention is paid as a self subjects
The control unit is a step of setting the opponent subject from the summary information, and when the summary information is uninput or insufficient input, setting the undetermined information as the opponent subject ;
The control unit determines whether the category of the transaction data is a category corresponding to an increase in the subject or a category corresponding to a decrease, and the subject set by the subject setting means for the transaction data. or not the subject belongs to the asset or expense, or to determine liability, or those belonging to the capital or revenue, on the basis of these determination results, any of the debit account or credit accounts of the journal data the deer eyes set a step of storing each of Kano region,
When the control unit receives an input for aggregation, the journal data in which the account item corresponding to the aggregation condition is set as a debit account item or a credit account item is extracted from the journal data storage unit and extracted. The totaling amount of the balance is calculated by adding the journal data that includes undecided information and the journal data that does not include undecided information. A program that causes a computer to execute a step that prevents a change in the total amount even when journal data that includes the undecided information is later corrected and no undecided information is included .

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