JP6047684B1 - Conversion system and program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To convert a journal entry in a single entry book format into a journal entry in a double entry entry book format. [MEANS FOR SOLVING PROBLEMS] A basic rule database storing a basic rule in which a debit account and a credit account for each transaction name are defined in advance, and an extended rule in which a debit account and a credit account for each slip name are defined in advance. Is provided with an extended rule database and a conversion engine. The conversion engine accepts the input of the transaction name defined in the simple bookkeeping format and the slip name, acquires the basic rule defined for the transaction name from the basic rule database, and expands the extended rule defined for the slip name Debit and credit accounts in single-entry bookkeeping by overwriting the debit and credit accounts that are taken from the database and defined in the basic rules with the debit and credit accounts defined in the extended rules Is converted to a double-entry bookkeeping debit and credit account. [Selection] Figure 1

Description

  The present invention relates to a conversion system and program for converting, for example, a single bookkeeping format into a double bookkeeping format.

  Currently, municipalities have adopted cash accounting based on single-entry bookkeeping.

  However, this kind of simple bookkeeping cash-based accounting cannot accurately grasp assets. For this reason, despite the fact that many public facilities built during the period of high economic growth have become obsolete, assets cannot be accurately grasped. is there.

  For this reason, the necessity of correctly grasping assets is recognized, and the realization of “fiscal visibility” is regarded as important. In January 2015, the Minister of Internal Affairs and Communications issued a notice “Regarding the promotion of the development of local public accounts based on uniform standards”. This notice shows the standard for preparing financial documents, including 1) the introduction of double-entry bookkeeping and accrualism, 2) the development of fixed asset ledgers, and 3) the promotion of ensuring comparability. ing.

  By changing the conventional single-entry bookkeeping / cash principle to double-entry bookkeeping / accrualism as in 1), there are the following advantages.

  In other words, when it comes to double entry bookkeeping, it becomes possible to grasp stock information / full cost information, and to realize the above-mentioned “fiscalization”. In addition, daily journaling makes it possible to create financial documents immediately, making it possible to create daily and monthly financial documents. Therefore, it can be used immediately for budgeting for the following year.

JP 2002-230255 A JP 2006-155214 A JP 2006-155233 A JP 2009-86895 A JP 2009-157443 A JP 2006-71386 A

  However, the following problems also arise with the adoption of double entry bookkeeping and daily journal entries.

  In other words, when journalizing is performed at the end of the term, only employees in specific departments such as the Finance Division and the Administration Division are involved in the preparation of financial documents. Therefore, employees in other departments do not need to have financial knowledge.

  However, if double-entry bookkeeping is adopted and journal entries are made on a daily basis, journal entries must be made for each slip input. For this purpose, it is indispensable that all staffs who input slips have knowledge of double-entry bookkeeping.

  However, all employees including those who have no financial knowledge so far (for example, nursery school nurses) implement double-entry bookkeeping without delay and accurately based on daily slips. It's not easy to do. It is also not realistic to provide education to make this possible.

  For this reason, even if it is a person who does not have knowledge about finance or double-entry bookkeeping, the technique which enables it to carry out the journal of a double-entry bookkeeping form easily and correctly based on a daily slip is desired.

  The present invention has been made in view of such circumstances, and an object of the present invention is to provide a conversion system and program capable of converting a single entry book entry into a double entry entry.

  In order to achieve the above object, the present invention takes the following measures.

  That is, the invention of claim 1 is a conversion system for converting a single-entry book entry into a double-entry entry, wherein a debit account item and a credit account item for each transaction name are defined in advance. , An extended rule database storing extended rules in which a debit account item and a credit account item for each slip name are defined in advance, and a conversion engine. The conversion engine accepts input of the transaction name defined in simple bookkeeping format and the slip name related to the transaction name, acquires the basic rules defined for the entered transaction name from the basic rule database, and entered the slip name The extended rules defined for are retrieved from the extended rules database and the debit and credit accounts defined in the acquired basic rules are overwritten by the debit and credit accounts defined in the acquired extended rules By doing so, the debit account and the credit account in the single-entry bookkeeping format are converted into the debit account and the credit account in the double-entry bookkeeping format.

  Further, in the invention of claim 2, in the conversion system according to claim 1, the conversion engine is adapted to the contents of further transactions made to the debit account and the credit account converted to the double entry book format. A further extended rule is acquired from the extended rule database, and the debit account and the credit account converted to the double entry book format are further overwritten by the debit account and the credit account defined in the acquired extended rule.

  Furthermore, in the invention according to claim 3, in the conversion system according to claim 1 or 2, the extended rule stored in the extended rule database is added or modified according to the transaction content.

  Furthermore, in the invention of claim 4, in the conversion system according to any one of claims 1 to 3, a debit account for a double entry book entry for a transaction that is not defined by an extended rule. The conversion engine further includes a special rule database storing special rules in which items and credit accounts are defined, and the conversion engine acquires special rules related to the transactions from the special rule database for transactions not defined in the extended rules. Overwrite the debit and credit accounts that are overwritten by the debit and credit accounts defined in the extended rule with the debit and credit accounts that are defined in the special rules.

  According to a fifth aspect of the present invention, in the conversion system according to the fourth aspect, the special rules stored in the special rule database are added or modified according to the transaction contents.

  In the invention of claim 6, in the conversion system according to claim 2 or 4, when overwriting is performed a plurality of times, overwriting performed later is always prioritized over overwriting performed earlier.

  On the other hand, the invention of claim 7 is a program for converting a single bookkeeping format into a double bookkeeping format, a function for receiving an input of a transaction name defined in the single bookkeeping format and a slip name related to the transaction name, A function that acquires the basic rules defined for the entered transaction name from the basic rule database that stores the basic rules in which the debit account and credit account for each name are predefined, and the debit account for each slip name A function that acquires the extended rule defined for the entered slip name from the extended rule database that stores the extended rule in which the credit account is defined in advance, the debit account and the credit account defined by the acquired basic rule Single item by overwriting the item with the debit and credit account defined in the acquired extended rule The debit account and credit account of the serial type, function of converting the debit account and credit account of double-entry bookkeeping format, to realize the computer.

  Further, the invention of claim 8 further obtains an extended rule from the extended rule database according to the contents of further transactions made to the debit account item and the credit account item converted into the double-entry bookkeeping format. The program according to claim 7, further causing the computer to execute a function of further overwriting the debit account item and the credit account item converted into に よ っ て with the debit account item and the credit account item defined in the acquired extension rule.

  Furthermore, the invention of claim 9 is based on a special rule database that stores special rules in which debit and credit account items for double entry book entries are defined for transactions that are not defined in extended rules. , The ability to get special rules for transactions not defined in the extended rules, debit and credit accounts overwritten by the debit and credit accounts defined in the extended rules, and further defined in the special rules The program according to claim 7 or 8, further causing a computer to execute a function of overwriting with a debit account item and a credit account item.

It is a functional block diagram which shows the structural example of the conversion system which concerns on the 1st Embodiment of this invention. It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (1/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (2/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (3/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (4/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (5/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (6/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (7/8). It is a figure which shows an example of the data structure of the basic rule at the time of the revenue (8/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (1/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (2/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (3/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (4/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (5/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (6/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (7/8). It is a figure which shows an example of the data structure of the basic rule at the time of expenditure (8/8). It is a figure which shows an example of the data structure of an extended rule (1/8). It is a figure which shows an example of the data structure of an extended rule (2/8). It is a figure which shows an example of the data structure of an extended rule (3/8). It is a figure which shows an example of the data structure of an extended rule (4/8). It is a figure which shows an example of the data structure of an extended rule (5/8). It is a figure which shows an example of the data structure of an extended rule (6/8). It is a figure which shows an example of the data structure of an extended rule (7/8). It is a figure which shows an example of the data structure of an extended rule (8/8). It is a schematic diagram for demonstrating that a basic rule is overwritten by an extended rule (when only a debit is defined in an extended rule). It is a schematic diagram for demonstrating that a basic rule is overwritten by an extended rule (when both a debit and a credit are defined in an extended rule). It is a schematic diagram for demonstrating the conversion of the journal in the settlement resolution (at the time of drafting), storage (at the time of income), and non-payment loss for revenue. It is a schematic diagram for demonstrating the conversion of the journal entry in the payment command (at the time of drafting) with respect to expenditure, the payment command (at the time of payment), and fund advance settlement. It is a flowchart which shows the flow of operation | movement by the conversion system which concerns on 1st Embodiment. It is a functional block diagram which shows the structural example of the conversion system which concerns on the 2nd Embodiment of this invention. It is a figure which shows an example of the data structure of the special rule regarding goods purchase. It is a figure which shows an example of the data structure of the special rule regarding fixed asset sale. It is a schematic diagram for demonstrating conversion to the journal of the double entry book format at the time of the purchase and sale of fixed assets. It is a flowchart which shows the flow of operation | movement by the conversion system which concerns on 2nd Embodiment.

(First embodiment)
Hereinafter, a conversion system according to a first embodiment of the present invention will be described with reference to the drawings.

  FIG. 1 is a functional block diagram illustrating a configuration example of the conversion system according to the first embodiment.

  That is, the conversion system 10 according to the embodiment is a conversion system 10 for converting a single-book entry format journal into a double-book entry format, and includes a basic rule database 12, an extended rule database 14, an input unit 16, a conversion engine 18, and an output unit 20.

  The basic rule database 12 stores a basic rule a in which a debit account item and a credit account item for each transaction name are defined in advance.

  2A to 2H and FIGS. 3A to 3H are examples of the data structure of the basic rule a, FIGS. 2A to 2H are basic rules at the time of revenue, and FIGS. 3A to 3H are basics at the time of expenditure. Indicates a rule. The basic rule a is composed of a code a1, a name a2, a debit a3, and a credit a4 at the time of revenue and expenditure. The code a1 includes a large classification, a medium classification, a small classification, and a fine classification, each of which is assigned a predetermined number. The name a2 is appropriately named for each transaction classified in advance, such as general account, prefectural tax, and the like. Hereinafter, the name a2 is also referred to as a transaction name a-2. The debit a3 further includes an account item category a3-1 and an account item a3-2. The account item a3-2 is appropriately named so that the breakdown for the name a2 can be understood, such as revenues such as tax revenues, usage fees and fee revenues. Account item classification a3-1 corresponds to account item a3-2, and is represented by a well-known abbreviation in the accounting field such as CF, NW, PL, and BS. Similarly, the credit a4 includes an account item category a4-1 and an account item a4-2. CF, NW, PL and BS mean Cash Flow, Net Worth, Profit and Loss Statement, and Balance sheet, respectively, which are well-known terms in the accounting field.

  The extended rule database 14 stores an extended rule b in which a debit account item and a credit account item for each slip name are defined in advance.

  4A to 4H are examples of the data structure of the extension rule b. The extended rule b includes a slip name b1, a slip payment revenue category b2, a previous year category b3, a journal name b4, a debit b5, and a credit b6. Since these items are well known in the accounting field, a detailed description is omitted here. In addition, although not shown, other items known in the accounting field such as a rehabilitation category, a return / refund category, a bill settlement category, a expenditure category, and a settlement increase / decrease may be added as appropriate.

  The slip name b1 is appropriately named for a predetermined classification such as settlement resolution, storage, and return. Debit b5 includes division b5-1 and account item b5-2, and credit b6 includes division b6-1 and account item b6-2. The category b5-1 corresponds to the account item category a3-1, and the category b6-1 corresponds to the account item category a4-1. Account item b5-2 and account item b6-2 correspond to account item a3-2 and account item a4-2.

  The input unit 16 is a part for inputting a transaction name a2 defined in a single bookkeeping format and a slip name b1 related to the transaction name a2, such as a keyboard, a mouse, and a touch panel.

  The conversion engine 18 acquires the basic rule a defined for the transaction name a2 defined in the simple bookkeeping format input to the input unit 16 from the basic rule database 12, and further debits a3 from the acquired basic rule a. Account item category a3-1 and account item a3-2, and credit item a4 account item category a4-1 and account item a4-2.

  For example, if the transaction name a2 is “prefectural tax / municipal tax”, the conversion engine 18 acquires the basic rule a of the code 01010000 shown in the second line of FIG. 2A, as shown in FIG. In addition, “CF” as the account item classification a3-1 of the debit a3 corresponding to the code 01010000 and “tax revenue etc.” as the account item a3-2 and “NW” as the account item classification a4-1 of the credit a4. And “tax revenue, etc.” which is account item a4-2.

  Next, the conversion engine 18 acquires the extended rule b defined for the slip name b1 related to the transaction name a2 defined in the single entry book format input to the input unit 16 from the extended rule database 14, and further acquires the acquired extension. From the rule b, the account item category b5-1 and account item b5-2 of the debit b5 and the account item category b6-1 and account item b6-2 of the credit b6 are acquired.

  For example, if the voucher name b1 related to the transaction name a2 is “arrangement resolution” (and if there are a plurality of the same voucher names b1 in the extended rule database 14, “adjustment resolution (draft)” 4), the conversion engine 18 obtains the extended rule b in the first row shown in FIG. 4A, and, as shown in FIG. 5B, “BS”, which is the category b5-1 of the debit b5, and Acquire “accruals” as account item b5-2. In addition, since the credit b6 is blank in the extended rule b in the first row shown in FIG. 4A, both the category b6-1 and the account item b6-2 are shown for the debit b6 as shown in FIG. 5 (b). Not acquired.

  Next, as shown in FIG. 5C, the conversion engine 18 uses the debit a3 and the account item a3-2 of the debit a3 acquired from the basic rule a for the debit acquired from the extended rule b. By overwriting with the b5 category b5-1 and the account item b5-2, as shown in FIG. 5D, the debit account item category and account item become “BS receivable”.

  On the other hand, as shown in FIG. 5B, since the classification b6-1 and the account item b6-2 of the credit b6 are not acquired from the extended rule b, the account item of the credit a4 acquired from the basic rule a is acquired. “NW” as category a4-1 and “tax revenue etc.” as account item a4-2 are not overwritten as shown in FIG. 5 (c), but debit account items as shown in FIG. 5 (d). The classification and account items are directly “BS receivables”.

  In this way, the conversion engine 18 converts the single entry book entry as shown in FIG. 5A into a double entry entry as shown in FIG. 5D.

  The example described with reference to FIG. 5 is a case where only the debit b5 is defined in the expansion rule b. However, both the debit b5 and the credit b6 may be defined in the expansion rule b as shown in FIGS. 4A to 4H. In this case, as shown in FIG. 6, both the debit a3 and the credit a4 acquired from the basic rule a are overwritten by the debit b5 and the credit b6 acquired from the extended rule b. In this way, the conversion engine 18 converts the journal entry in the single-entry bookkeeping format as shown in FIG. 6 (a) into the journal entry in the double-entry bookkeeping format as shown in FIG. 6 (d).

  In the following, some specific cases of the journals made by the conversion engine 18 in consideration of the amount will be described.

  FIG. 7 shows an example when the city tax revenue is 10,000 yen. The tax revenue code is 01010000 from FIG. 2A, the debit a3 account category a3-1 and the account a3-2 are “CF tax revenues”, and the credit a4 account category a4-1. The account item a4-2 is “NW tax revenue, etc.”.

  For such a city tax, the conversion of the journal entry in the “settlement resolution (at the time of drafting)” is shown in (1) in FIG. Since the settlement resolution (at the time of drafting) is to notify the delivery of the city tax, as described in the first line of FIG. 4A, the category b5-1 of the debit b5 and the account item b5- 2 is “BS receivable” and there is no credit b6. Therefore, the “CF tax revenue etc.” of the debit a3 is overwritten by the “BS accrual” of the debit b10, but the “NW tax revenue etc.” of the credit a4 remains unchanged. Therefore, the debit is “BS receivable 10,000 yen” and the credit is “NW tax revenue 10,000 yen”.

  Next, for the city tax, the conversion of the journal entry in storage (at the time of income) is shown in (2) in FIG. As shown in the 10th line of FIG. 4A, the storage (at the time of income) has no debit b5, and the division b6-1 and the account item b6-2 of the credit b6 are “BS receivables”. . Therefore, the “CF tax revenue etc.” of the debit a3 remains as it is, and the “NW tax revenue etc.” of the credit a4 is overwritten by the “BS receivable” of the credit b6. Therefore, the debit is “CF tax revenue 10,000 yen” and the credit is “BS receivable 10,000 yen”.

  Next, the conversion in the non-delivery defect is shown in (3) in FIG. As described in the 34th line of FIG. 4D, the non-payment deficit is debit b5 category b5-1 and account item b5-2 is “PL credit loss”, and credit b6 category b6-1 and Account item b6-2 is “BS receivable”. Accordingly, the “CF tax revenue etc.” of the debit a3 is overwritten by the “PL credit loss” of the debit b5, and the “NW tax revenue etc.” of the credit a4 is overwritten by the “BS receivable” of the credit b6. Therefore, the debit is “PL loan loss 10,000 yen” and the credit is “BS receivable 10,000 yen”.

  FIG. 8 is an example in the case of the expenditure which pays a salary of 20,000 yen. The salary expenditure code is 02000000 from the second line of FIG. 3A, the account category a3-1 and the account item a3-2 of the debit a3 are “PL staff salary expenses”, and the account item of the credit a4 Category a4-1 and account item a4-2 are “CF personnel expenses expenditure”.

  Conversion in the case of executing a payment command (at the time of drafting) for such salary is shown in (1) in FIG. As shown in the 43rd line of FIG. 4E, the debit b5 does not exist and the credit b6 category b6-1 and the account item b6-2 are “BS Payable”. is there. Accordingly, the “PL staff salary cost” of the debit a3 is kept as it is, while the “CF personnel expense expenditure” of the credit a4 is overwritten by the “BS account payable” of the credit b6. Therefore, the debit is "PL staff salary cost 20,000 yen" and the credit is "BS accrued 20,000 yen".

  Next, journal entry conversion in the case of executing a payment command (at the time of payment) for salary is shown in (2) of FIG. As described in the 44th line of FIG. 4E, the payment order (at the time of payment) is “BS accrued” for the segment b5-1 and the account item b5-2 of the debit b5, and there is no credit b6 . Accordingly, the “PL staff salary cost” of the debit a3 is overwritten by the “BS receivables” of the debit b5, and the “CF personnel expense expenditure” of the credit a4 remains unchanged. Therefore, the debit is “BS unpaid 20,000 yen” and the credit is “CF personnel expenses expenditure 20,000 yen”.

  Next, the conversion of the journal entry when the advance payment settlement is executed for the salary is shown in (3) of FIG. As described in the 63rd line of FIG. 4G, the advance payment of funds is “BS advance payment” in the division b5-1 and the account item b5-2 of the debit b5, and there is no credit b6. Therefore, the “PL staff salary cost” of the debit a3 is overwritten by the “BS advance payment” of the debit b5, and the “CF personnel expense expenditure” of the credit a4 remains unchanged. Therefore, the debit is “BS advance payment 20,000 yen” and the credit is “CF personnel expenses expenditure 20,000 yen”.

  The output unit 20 is a part for displaying and / or outputting the result converted by the conversion engine 18, such as a display.

  Such a conversion system 10 is realized by a computer that reads a program recorded on a recording medium such as a magnetic disk or a program downloaded via a communication network such as the Internet and whose operation is controlled by this program.

  The conversion system 10 can also be used by being incorporated into an existing accounting system (not shown). In this case, the input unit 16 may be configured to receive a transaction name a2 defined in a single bookkeeping format and a slip name b1 related to the transaction name a2 output from an existing accounting system (not shown). .

  Next, the operation of the conversion system according to the embodiment configured as described above will be described.

  FIG. 9 is a flowchart showing a flow of operation by the conversion system according to the embodiment.

  According to the conversion system 10 according to the embodiment, first, based on the name a2 of the single bookkeeping form slip input from the input unit 16, the conversion engine 18 generates a corresponding basic rule a from the basic rule database 12. Further, from this basic rule a, the account item category a3-1 and account item a3-2 of the debit a3, and the account item category a4-1 and account item a4-2 of the credit a4 are acquired (S1). .

  If it is not acquired (that is, it is a combination of parameters that do not exist in the basic rule a), it is treated as an error, and the process ends (S2: No).

  If acquired (S2: Yes), the conversion engine 18 acquires the corresponding extended rule b from the extended rule database 14, and further, from this extended rule b, the account category b5-1 and the account item of the debit b5. The account item classification b6-1 and account item b6-2 of credit b6 are acquired (b3). Note that as described above, there may be only one of the debit b5 and the credit b6.

  If it is not acquired (that is, it is a combination of parameters that do not exist in the extended rule b), it is treated as an error, and the process ends (S4: No).

  If acquired (S4: Yes), the conversion engine 18 uses the debit a3 account item classification a3-1 and the account item a3-2 acquired in step S1 as the debit b5 account item classification acquired in step S3. Overwritten by b5-1 and account item b5-2. If debit b5 does not exist, it is not overwritten. Further, the account item category a4-1 and account item a4-2 of the credit a4 acquired in step S1 are overwritten by the account item category b6-1 and account item b6-2 of the credit b6 acquired in step S3. . When the credit b6 does not exist, overwriting is not performed.

  As a result, for example, as shown in FIG. 5 and FIG. 6, the journal in the single entry book format is converted into the journal in the double entry book format (S5).

  Then, the result is displayed from the output unit 20 (S6).

  As described above, the conversion system 10 according to the embodiment is devised as follows so that the conversion of the journal entry from the single-entry bookkeeping format to the double-entry bookkeeping format can be performed easily and accurately using a computer. ing.

  That is, the basic rule a in which the account item category a3-1 and account item a3-2 of the debit a3 for each transaction name a2 and the account item category a4-1 and account item a4-2 of the credit a4 are defined is prepared. . Also, an extended rule b is defined in which the account item category b5-1 and account item b5-2 of the debit b5 and the account item category b6-1 and account item b6-2 of the credit b6 are defined for each slip name b1. .

  Then, the account item category a3-1 and account item a3-2 of the debit a3 defined for the transaction name a2 defined in the simple bookkeeping format, and the account item category a4-1 and account item a4-2 of the credit a4 are Obtain from basic rule a.

  Further, the account item classification b5-1 and account item b5-2 of the debit b5 defined for the slip name b1 related to the transaction name a2 defined in the single bookkeeping format, and the account item classification b6-1 and account item b6 of the credit b6. -2 is acquired from the extended rule b.

  Then, there are the account item category a3-1 and account item a3-2 of the debit a3 acquired from the basic rule a, and the account item category b5-1 and account item b5-2 of the debit b5 acquired from the extended rule b. If so, overwrite it. In addition, there are an account item category a4-1 and an account item a4-2 of the credit a4 acquired from the basic rule a, and an account item category b6-1 and an account item b6-2 of the credit b6 acquired from the extended rule b. If so, overwrite it. Thereby, the journal in the single entry book format is converted into the journal in the double entry book entry format.

  By such a device, it is possible to dynamically convert a single entry book entry into a double entry entry according to the transaction content.

  Therefore, if this conversion system 10 is used, even a staff member who has no financial knowledge up to now can convert daily slips into a double-entry journal entry without delay. Become.

(Second Embodiment)
The second embodiment of the present invention is a modification of the first embodiment. Therefore, in the following description, the same parts as those in the first embodiment are denoted by the same reference numerals, and redundant description is avoided.

  FIG. 10 is a functional block diagram showing a configuration example of a conversion system according to the second embodiment of the present invention.

  The conversion system 11 according to the second embodiment is configured to further include a special rule database 15 with respect to the conversion system 10 according to the first embodiment. As a result, even more complex transactions can be converted from single-entry journal entries to double-entry journal entries.

  The special rule database 15 defines a debit account category and account and a credit account category and account for a double entry book entry for complex transactions that cannot be defined by the extended rule b. A database that stores special rules. Complex transactions that cannot be defined by the expansion rule b are, for example, purchase and sale of fixed assets.

  The special rule is not limited to one type. In this modification, the special rule c (purchase of goods) as shown in FIG. 11 for the purchase of fixed assets and the special rule c (sale of fixed assets) in FIG. An example using two types of special rules, such as the special rule d (sale of fixed assets) as shown, will be described. These two special rules c and d are stored in the special rule database 15.

  A special rule c shown in FIG. 11 is a special rule related to the purchase of goods, and includes a special rule name c1, a slip payment revenue category c2, a unit price category c3, a journal name c4, a debit c5, and a credit c6. The debit c5 further includes a section c5-1 and an account item c5-2, and the credit c6 further includes a section c6-1 and an account item c6-2.

  The special rule d shown in FIG. 11 is a special rule related to the sale of fixed assets, and includes a special rule name d1, a slip payment revenue category d2, a depreciable asset category d3, a profit / loss category d4, a journal name d5, a debit d6, and a credit d7. ing. The debit d6 further includes a division d6-1 and an account item d6-2, and the credit d7 further includes a division d7-1 and an account item d7-2.

  The conversion to a double entry book entry at the time of purchase and sale of fixed assets will be described with reference to FIG. (1) shown in FIG. 13 is a case where 12 items of 50,000 yen are purchased. The code of the basic rule a of expenditure at the time of purchasing goods is 18900000 from the 51st line of FIG. 3E, and the account item category a3-1 and account item a3-2 of the debit a3 are “BS item acquisition”. The account item category a4-1 and the account item a4-2 of the credit a4 are “CF public facility maintenance expenses expenditure”. Here, it is assumed that twelve items with a unit price of 50,000 yen are purchased and the total amount is 600,000 yen.

  For accounting purposes, those with a unit price of 500,000 yen or more are classified as assets, and those less than 500,000 yen are classified as expenses. In FIG. 13 (1), the total amount is 600,000 yen, but the unit price is 50,000 yen, which corresponds to the cost. If the special rule c is not considered, only the total amount can be handled. Therefore, if the total amount is 500,000 yen or more even though the unit price is less than 500,000 yen, the purchase of the asset Will be treated as.

  As shown in (1) of FIG. 13, since the unit price is 50,000 yen (unit price category c3 = less than 500,000 yen), it is shown in the first line of the special rule c at the time of article purchase shown in FIG. As shown, when the article purchase c1 is issued at the time c2, the debit c5 category c5-1 and the account item c5-2 are “PL property costs”, and the overwrite category c7 is overwritten. Since the unit price is 50,000 yen (unit price category c3 = unit price less than 500,000 yen), as shown in the third row of FIG. The division c6-1 and the account item c6-2 of the credit c6 are “CF property expenses expenditure”, and the overwrite category c7 is overwritten.

  Therefore, as shown in (1) of FIG. 13, the “acquisition of BS goods” of the debiter a3 is “PL property expenses” of the debiter c5, and the “CF public facilities maintenance expenses expenditure” of the creditor a4 is the credit of the creditor c6. Overwritten by "CF Expenditure on property expenses". Therefore, the debit is “PL property cost 600,000 yen” and the credit is “CF property cost 600,000 yen”.

  Next, the conversion of journals at the time of sale of fixed assets is shown in (2) in FIG. As preconditions, it is assumed that the unit price at the time of acquisition is 1,000,000 yen, the disposal price is 850,000 yen, and the accumulated depreciation is 200,000 yen. According to the code 01129100 of the revenue basic rule a shown in the 34th line of FIG. 2D, the account item category a3-1 and the account item a3-2 of the debit a3 are “CF asset sales income” and the account of the credit a4 The item category a4-1 and the account item a4-2 are “BS goods”.

  As shown in the first line of the special rule d at the time of selling fixed assets shown in FIG. 12, when depreciable assets d3 are taken into account at d2 when the fixed assets are sold, d1 is classified as debit d6. d6-1 and account item d6-2 are “BS accumulated depreciation amount”, and the overwrite classification d8 is added. Further, as shown in the third line of FIG. 12, when the sale profit d5 is taken into consideration at the time of d2 of the fixed asset sale d1, the category d7-1 of the credit d7 and the account item d7- 2 is “PL gain on sale of fixed assets”, and overwrite category d8 is added.

  Accordingly, as shown in (2) of FIG. 13, “CF asset sales revenue” of the debiter a3, “BS depreciation accumulated amount” of the debit d5, “BS goods” of the creditor a4, “PL” of the credit d6 “Gain on sale of fixed assets” is added. Therefore, “BS accumulated depreciation of 200,000 yen” is added to the debit and “PL gain on sale of fixed assets of 50,000 yen” is added to the credit.

  In this way, from a single-book entry such as unit price 1,000,000 yen at the time of acquisition, disposal price 850,000 yen, accumulated depreciation 200,000 yen, goods 1,000,000 yen, gain on sale of fixed assets It is converted into a double-entry journal entry that clarifies that it is 50,000 yen, asset sales proceeds 850,000 yen, and accumulated depreciation 200,000 yen.

  As described above, according to the conversion system 11 according to the embodiment, by applying the special rules c and d, even in the case of purchase and sale of fixed assets, the journal entry in the single entry book form is converted into the double entry book entry form. Convert correctly to journal entries.

  Next, the operation of the conversion system according to the embodiment configured as described above will be described.

  FIG. 14 is a flowchart showing a flow of operations performed by the conversion system according to the embodiment.

  Steps S1 to S4 in FIG. 14 are the same as steps S1 to S4 in FIG. In the present embodiment, after step S4, the process proceeds to step S7.

  After step S4, when dealing with a complex transaction that cannot be defined by the extended rule b, it is subject to a special rule (S7).

  If it is the target of the special rule (S7: Yes), the conversion engine 18 acquires the special rule from the special rule database 15. For example, in the case of article purchase, from the special rule c stored in the special rule database 15, the category c5-1 and the account item c5-2 of the debit c5 and the payment / payment of the article purchase c1 at the time of issuing the article purchase c1 The division c6-1 and the account item c6-2 of the credit c6 at the time of income c2 are respectively acquired (S8).

  If it is not acquired (that is, a combination of parameters that does not exist in the special rule database 15), it is treated as an error, and the process is terminated (S9: No).

  If acquired (S9: Yes), the conversion engine 18 uses the debit a3 category a3-1 and the account item a3-2 acquired in step S1 as the debit b5 category b5-1 acquired in step S3. It is overwritten by the account item b5-2 and further overwritten by the section c5-1 and the account item c5-2 of the debit c5 acquired in step S8. Similarly, the classification a4-1 and account item a4-2 of the credit a4 acquired in step S1 are overwritten by the classification b6-1 and account item b6-2 of the credit b6 acquired in step S3. Overwritten by the category c6-1 and account item c6-2 of the credit c6 acquired in S8 (S10).

  As a result, for example, as shown in (1) of FIG. 13, the journal in the single entry book format is converted into the journal in the double entry book entry format.

  Then, the result is displayed from the output unit 20 (S11).

  As described above, according to the conversion system 11 according to the second embodiment, even more complicated transactions that cannot be defined by the extended rule b, such as purchase and sale of fixed assets, are obtained from journals in a single entry book format. It becomes possible to convert to a journal with a double entry book format.

  The best mode for carrying out the present invention has been described above with reference to the accompanying drawings, but the present invention is not limited to such a configuration. Within the scope of the invented technical idea of the claims, those skilled in the art will be able to conceive various changes and modifications, and these changes and modifications are also within the technical scope of the present invention. It is understood that it belongs to.

10 conversion system, 11 conversion system, 12 basic rule database, 14 extended rule database, 15 special rule database, 16 input unit, 18 conversion engine, 20 output unit.

Claims (9)

A conversion system for converting a single entry book entry into a double entry entry,
A basic rule database storing basic rules in which a debit account and a credit account for each transaction name are predefined;
An extended rule database storing extended rules in which a debit account and a credit account for each slip name are predefined;
Accept the input of the transaction name defined in the single bookkeeping format and the slip name related to the transaction name,
Obtaining basic rules defined for the entered transaction name from the basic rule database;
Obtaining an extended rule defined for the input slip name from the extended rule database;
By overwriting the debit and credit accounts defined in the acquired basic rules with the debit and credit accounts defined in the acquired extended rules, A conversion engine that converts credit accounts into double-entry debit and credit accounts;
With conversion system.   The conversion engine further obtains extended rules from the extended rule database according to the contents of further transactions made for the debit account and the credit account converted to the double-entry bookkeeping format, and converts them into the double-entry bookkeeping format. The conversion system according to claim 1, wherein the converted debit account and credit account are further overwritten by the debit account and credit account defined in the acquired extension rule.   The conversion system according to claim 1, wherein the extended rule stored in the extended rule database is added or modified according to a transaction content. A special rule database that stores special rules in which a debit account and a credit account for a double entry book entry for transactions that are not defined in the extended rule are defined;
The conversion engine is
For transactions that are not defined in the extended rules, obtain special rules for this transaction from the special rules database,
The debit account and the credit account overwritten by the debit account and the credit account defined in the extended rule are further overwritten by the debit account and the credit account defined in the special rule. 4. The conversion system according to any one of three.   The conversion system according to claim 4, wherein the special rules stored in the special rule database are added or modified according to transaction contents.   5. The conversion system according to claim 2, wherein when the overwriting is performed a plurality of times, the overwriting performed later is always prioritized over the overwriting performed first. A program for converting a single-entry bookkeeping format into a double-entry bookkeeping format,
A function for receiving an input of a transaction name defined in the single-entry bookkeeping format and a slip name related to the transaction name;
A function for acquiring a basic rule defined for the input transaction name from a basic rule database storing a basic rule in which a debit account and a credit account for each transaction name are defined in advance;
A function for acquiring an extended rule defined for the input slip name from an extended rule database storing extended rules in which a debit account and a credit account for each slip name are defined in advance;
By overwriting the debit and credit accounts defined in the acquired basic rules with the debit and credit accounts defined in the acquired extended rules, The ability to convert credit accounts into double-entry bookkeeping debit and credit accounts,
A program to make a computer realize.   In accordance with the contents of further transactions made for the debit account and the credit account converted to the double-entry bookkeeping format, further extended rules are acquired from the extended rule database, and the debit account converted to the double-entry bookkeeping format The program according to claim 7, further causing the computer to execute a function of further overwriting a subject and a credit account with a debit account and a credit account defined by the acquired extension rule. It is defined in the extended rule from a special rule database that stores special rules in which a debit account and a credit account for a double entry book entry for transactions that are not defined in the extended rule are defined. The ability to get special rules, not on transactions
A function of further overwriting a debit account and a credit account defined by the extended rule with a debit account and a credit account defined by the special rule; The program according to claim 7 or 8, which is executed by a computer.