JP6528070B2 - Bookkeeping system - Google Patents

Description

  The present invention relates to a technology for supporting entry and check of accounts and notes in a bookkeeping system used in journal entry using a bookkeeping software in a company to which an accounting firm advises.

  In the past, certified public accountant offices and tax accountant offices (hereinafter simply referred to as "accounting offices" or "offices") received data and source documents for accounting purposes in various formats from advisors. It is accounting for the adviser. In recent years, with the spread of personal computers, basic data submitted from an adviser to an accounting office are often electronic media.

  When you submit basic materials as an electronic medium (data) from an adviser to an accounting firm, generally, the adviser uses a cashier-format software to enter transactions, and the data remains unchanged via the network There is a method of transmitting to the accounting office or storing it in a storage medium such as a memory card and passing it to the accounting office.

  In such accounting software, the adviser side streamlines journal entry by selecting transaction contents in the order of large classification, middle classification, and small classification from the list of subdivided transaction contents prepared in advance. There is technology. (For example, Patent Document 1)

  Further, there is a technique for efficiently making journal entry by selecting transaction contents in order from the list in which the transaction contents prepared in advance are subdivided on the side of the advisor. (For example, Patent Document 2)

  Further, when the adviser side inputs the transaction contents as a summary, there is one that has a function to support the selection of the account item based on that (for example, Patent Document 3). In this technique, when a summary name is input in the summary column, a pre-assigned account item is retrieved from the input string, and is automatically input in the category column.

  And, since it is possible to carry out automatic journalization by abstract input by means of a transaction dictionary in which the account items of the classified transactions are made to correspond to Patent Document 4 and an abstract dictionary in which the abstract, account items and item information are made to correspond. A technique is disclosed in which if input and selection operations are performed in the same way as bookkeeping, the input data can be automatically posted even if the operator does not make journal entries.

Unexamined-Japanese-Patent No. 2001-306778 Unexamined-Japanese-Patent No. 5-298343 Unexamined-Japanese-Patent No. 2003-323581 JP 2003-331209 A

  In the past, advisors used accounting software to enter journal data based on transaction content in the form of double-entry bookkeeping, or to post transaction contents in single-entry bookkeeping format such as cash register. The bookkeeping referred to here means that the adviser writes the contents of the transaction on the book. If the adviser uses accounting software, the case will be up to closing like self-counting and if not self-counting will only carry out the daily transaction content postings, if single-handed bookkeeping format transaction contents, double-entry bookkeeping format In the case of, the journal data based on the transaction content is passed to the accounting office, and the accounting office prepares the correct journal from the received transaction content or journal data, and performs the closing process.

From the viewpoint of accuracy and credibility, the adviser performs only bookkeeping and passes the data to the accounting office, and although the journalizing process is often performed by the accounting office, the adviser prepares even the journal data with accounting software There is. As described above, the case where the adviser uses the accounting software conventionally used to create journal data is classified as follows according to the input format and the item data of the item to be input.

  Cases A to B are the descriptions of the processing by the single entry bookkeeping book. In the case of single-entry bookkeeping, in the account book, self-subject data is determined when each account book (book showing items) is selected. For example, if you register with a cash register for “¥ 1,000” to be paid in ¥ 1,000 for a transaction to withdraw ¥ 1,000 from cash as a bank, your own item data in the cash register will be determined as cash by registering in the cash register. Case A). In this case, the journal data can not be created because nothing is written about the other party's subject and it is pending. In such a case, it is also possible for the person who entered the program to fill in "the counterpart's account deposit (deposit account book)" in the counterpart subject data of the cash book, and in this case, the self-subject and the counterpart subject are determined and the journal data is created. It becomes possible (case B). However, this is only described as a memorandum, and in order to accurately carry out the journaling process for this transaction, it is necessary to separately record “withdrawal ¥ 1,000” in the deposit book. In other words, in case A, in the example of a cash book, you know that your own subject is cash, but you do not know the other subject, you can not transcribe to the double-entry book journal format, but you also enter the other subject data Since the case (case B) can be transferred to the journal entry form of double entry bookkeeping, accounting (creation of journal data) can be performed.

  Cases C to F are descriptions of processing in the form of a double entry journal or voucher. In order to conduct accounting in double-entry bookkeeping, it is necessary for item data to be input (determined) for both debit items and credit items as in Case F. That is, as in the cases C to E, when the item data is insufficient, it is impossible to perform accounting (creation of journal data).

  If the transaction is based only on cash and deposits, it is relatively easy for the adviser to create sufficient journal data to be passed on to the accounting office only by means of an account book format. However, in general, transactions other than cash and deposits such as accounts receivable and accounts payable often occur in business practice. When transactions such as accounts receivable and accounts payable occur, it is necessary to prepare an account book for each item such as accounts receivable and accounts payable in the form of a single account bookkeeping, and enter the transaction contents, and one account book Since all transactions can not be input, journal data in the form of journals and vouchers, which are in the form of double entry bookkeeping, will be created.

  As mentioned above, when preparing journal data by entering in the form of double-entry bookkeeping, it is input that both debit subjects are credited in the subject data (decision), accounting office work based on journal data It is a prerequisite to make the correct journal entry at the place. That is, in the case of the above-mentioned case of C to E, the accounting journal can not create the correct journal. Therefore, in the adviser site, for the journal data to be entered in the form of double-entry bookkeeping, enter the debit and credit subjects into the subject data in some form, and as in Case F, both the debit subjects and the credit subjects It is required to be input (decided).

  In order to be able to create journal data, a case F-like state (debit and credit subjects) from a state like case C to E (either one of debit and credit subjects or both are undecided) In order to determine either of the above, there has been a method of assisting the input of the subject data by various methods as described above.

  However, as in the case of Patent Document 1, for example, when the journal entry is performed by sequentially selecting the prepared transaction contents from the subdivided list in advance, if the transaction contents are standardized and the number of subdivided items is small, Although labor for input can be saved, if there are many transaction contents, options from the list will be increased, making it difficult to select the correct item. Further, in the method of preparing options in advance, there is a problem that it becomes difficult to cope with the occurrence of an exceptional transaction.

  Also, for example, as in Patent Document 3, when the operator inputs an abstract from the transaction content, collates with the abstract dictionary, extracts the account items, and performs journal entry, the transaction is registered even without knowledge about the account items. It is possible to form journal entries with different account items. However, there is a problem that an incorrect account item is determined as it is when a person with limited knowledge of bookkeeping or journal entry inputs, and there is a problem that the account item is filled with slips or accounting data to which the slip data has been delivered. Even in places there is a problem that it is difficult to notice mistakes.

  Even if you do not have accounting knowledge, it is possible to set account items based on transaction information to some extent by using the summary dictionary possessed by accounting software, but from the transaction information that varies depending on the type and size of the adviser, consumption tax When selecting and inputting account items and the like in consideration of classification etc., accounting knowledge is required even when selecting from the summary dictionary, and there is a problem that it is difficult for people without knowledge to input.

  The purpose of either method is to support the input of debit and credit data required for the preparation of journal data. In other words, even if the data of the debit and credit subjects necessary only to create the journal data is formally entered even if it does not match the actual situation of the transaction, the content of the items and the transaction does not match. Anyway, it is possible to create good data.

  The accounting firm can verify the legitimacy of the account if the transaction information that is the source of the necessary and sufficient journal entry has been entered in the summary information for the data received from the adviser, but accounting knowledge In the case of non-enterers, there is a tendency for the accounting firm to confirm with the adviser, as there is a tendency to create data without entering necessary and sufficient abstract information in light of the transaction details. There are problems such as In addition, if such data exist, it will be necessary to check all the journal entries prepared by the advisor at the accounting firm.

  Most of the conventionally used software for journal entry using accounting software at advisers have functions that can be made from journal entry to preparation of financial statements, but the accuracy is high. The preparation of financial statements is based on the preparation of accurate journal data (assuming that accounts are correct). As mentioned above, if the journal data determined by the adviser is ambiguous (if it contains an incorrect item), it will be difficult for the adviser to make effective financial statements, so the adviser can not make effective use of the financial statement preparation function. It results. In preparation of financial statements, it is appropriate for accounting firms to have the correct account items determined by accounting firms, and it is appropriate to prepare them led by accounting firms. There is a problem that you have to use software that requires expensive and complicated operations with various functions.

  In addition, in mid-sized companies, etc., there are cases where persons in charge other than the full-time account manager also perform accounting, but for those with insufficient bookkeeping knowledge, it is difficult to enter a journal entry using accounting software. is there.

  In addition, mid-sized companies, etc., sometimes hire a full-time account manager and assign it to the process of self-reliance, but there is a problem of increased labor cost for hiring specialists.

  In addition, the accounting firm needs to check whether the summary information and account items are correct for the journal entry entered at the adviser, visually by the person in charge of the accounting firm's comparison with the source slip, and the number of checks If there are as many as 1000 or more, there is a problem that the burden on the person in charge is large.

Furthermore, in the case of a single-type bookkeeping input format such as a conventional cash register, there are many transaction events that can not be processed. For example, it is assumed that a certain adviser buys a car for 10 million yen for cash for sale (trade 1), and converts the stock car for business use the next year (trade 2). In the cash register, transaction 1 can be registered by entering “cash purchase” in its own course and “merchandise (inventory)” in the counter item as shown below, but since transaction 2 does not process cash, the cash register There is a problem that can not be registered in

Conventionally, a bookkeeping system has been proposed for acquiring transaction information by a query formula, in which case the transaction is selected in the order of first selecting a book, then selecting a transaction, and generating transaction content based on the selected transaction. It was about getting information. In this case, for example, when the cash account book is selected, the subject is determined as cash, the transaction information is acquired by the following question system for transaction selection, and the counterpart item is determined based on the acquired transaction information Although I could, but still events like the above transaction 2 could not be registered due to the input screen of the cash register.

  In view of the problems as described above, the present invention relates to the contents of transaction when entering in the form of double-entry book journal or slip format when performing entry entry using accounting software at a consulting firm or the like of an accounting office. If you can not properly determine the corresponding item (accurate account item) data (cases C to E above), enter a book entry to create transaction information sufficient to determine the item when making a journal entry at the accounting office The purpose is to provide technology.

  Further, the present invention is exceptional in the case of regular transaction input when entering a book entry at the adviser site, while using various input forms with a screen imitating slips and book formats familiar to the person in charge. In the case of transactions or transactions that occur infrequently, etc., it is possible to prevent incorrect account entry and determine the item at the time of summary information input even if incorrect account entries are entered. The purpose is to be able to easily check in the accounting office even if an incorrect account item is entered by being able to obtain necessary and sufficient transaction information in the form of answering the question.

  In addition, the present invention saves the trouble of inputting for a skilled person who has sufficient knowledge of bookkeeping when performing bookkeeping entry using accounting software at a consulting firm or the like of an accounting office (for example, with a ten-key pad) For the person with limited knowledge of bookkeeping, the objective is to allow the accounting firm to input transaction information and / or account details necessary for determining the subject only by answering the question. I assume.

  Further, according to the present invention, the summary information is encoded by inputting the question prepared in advance in units of transaction events and the corresponding answer in a selective manner from the transaction information to the determination of the account item at the adviser site. By setting account items to be determined in the background and generating book data, it is aimed not to display account item candidates and thus to prevent the input of incorrect account items. Furthermore, it aims at being able to create highly accurate bookkeeping data by updating the account item to be used each time based on the correction result fed back from the accounting firm.

  Furthermore, when the present invention performs bookkeeping entry at an adviser, the bookkeeping function is realized by eliminating the function of preparing financial statements and making the configuration of simple software with a weight on the bookkeeping, while realizing a light sense of motion. The purpose is to be able to perform bookkeeping in common from the expert who has a sufficient knowledge of the above to the beginner with a little knowledge of bookkeeping.

  Furthermore, the present invention is a question even if it is possible to register only by double-entry bookkeeping, which describes transactions such as cash transactions and asset transfers (transfers) that do not use cash in a single format, which was conventionally impossible in single-entry bookkeeping format. An object of the present invention is to provide a system which enables to specify the contents of a transaction by specifying both a credit item and a debit item by formula input.

In order to solve the problems described above, a bookkeeping system according to the present invention is a bookkeeping system for entering transaction information, comprising at least storage means and processing means,
The storage means is
Store multiple questions required for double-entry bookkeeping based on specific rules specific to accounting and tax processing based on the prescribed outline form that constitutes the transaction content, and save the question content data that stores the answer options corresponding to the question The area to be
An area for storing an answer arrangement table in which the order of answers to the questions arranged when constructing the summary information is recorded,
The processing means is an input form of double-entry bookkeeping, such as a journal form, a journal form, a transfer slip form, a daily balance table form, for the purpose of post-processing in an accounting office, and the transaction contents from the question content data Question display means for reading out from the memory means and presenting the question and the corresponding answer option corresponding to the item (attribute) in the input of
Input receiving means for receiving input of the question and the obtained answer to the question presented by the question display means and generating input data;
All the information necessary to create a double-entry book journal entry created from input data consisting of the question and the answers obtained, all the information necessary to select account items and their balances and tax classifications Transaction information data generation means for generating transaction information data for double-entry bookkeeping including;
Journal data creation means for creating journal data including a summary information including information necessary for generating a double entry book journal from the transaction information data, a date, an amount data, and not including one or both of a debit item and a credit item When,
It is characterized by comprising data management means for registering the journal data and the transaction information data in an area for storing.

A bookkeeping system according to another embodiment of the present invention is a bookkeeping system for entering transaction information, comprising storage means and processing means
The processing means is a double entry book entry format such as a journal entry format, a journal entry format, a transfer slip format, and a daily balance table format for the purpose of post-processing in an accounting office, including the date, amount, and debit items of journal data. , Input means for accepting any one or more of the credit items,
The storage unit is an area for storing data of any one or more of date, amount, debit item, and credit item by the input receiving unit;
Store multiple questions required for double-entry bookkeeping based on specific rules specific to accounting and tax processing based on the prescribed outline form that constitutes the transaction content, and save the question content data that stores the answer options corresponding to the question The area to be
An area for storing an answer arrangement table in which the order of answers to the questions to be arranged when constructing the summary information is recorded,
The processing means further comprises question display means for reading out from the storage means questions corresponding to items (attributes) in the input of the transaction contents and corresponding answer options from the question contents data,
The input reception means switches to an input method for receiving selection of an answer corresponding to the question and generating input data with respect to the question presented by the question display means when the abstract input is performed,
Furthermore, information necessary to create a double-entry bookkeeping journal created from input data consisting of the question and the obtained answer, and information necessary to select account items and their balance and tax classification Transaction information data generating means for generating transaction information data for double-entry bookkeeping including all
Create summary information including information necessary for generating double-entry journal entries from the transaction information data, and journal data including any one or more of a date, an amount, a debit item, and a credit item acquired by the input reception means. Journal data creation means,
It is characterized by comprising data management means for registering the journal data and the transaction information data in the area for storing.

  According to the present invention, an expert who has sufficient knowledge of bookkeeping, etc., is exceptional when inputting summary information while securing various input forms on screens imitating slips and book forms familiar. In the case where an unusual transaction or a transaction with a low frequency of occurrence occurs, answers are selectively obtained by a question format based on accounting rules or tax treatment-specific descriptive rules (specific rules), and transactions are made from questions and corresponding answers By creating information, the accounting office creates transaction information, which is judgment information for selecting the correct account item and tax classification, and determines where the adviser can decide the account item, and can not decide Data about the transaction (input data consisting of questions and answers, or transaction information data generated from the input data) sufficient for the journalist to make a journal entry. By making them pass through to the accounting office, it is possible to stylize transaction information or summary information at the time of journal entry on the office side, and to determine accurate and appropriate account items and tax classifications. Work can proceed.

  In addition, for those with little knowledge of bookkeeping at the adviser site (beginners), from the beginning, the answers will be obtained in a selective manner in the form of questions based on accounting or tax treatment-specific descriptive rules (specific rules), By creating transaction information from the corresponding responses, the accounting office creates transaction information, which is judgment information for selecting the correct account item and tax classification, and where the adviser can decide the account item is If you decide to enter a journal entry by making an entry on the side of the office by preparing data on transactions that are sufficient for making a journal entry as an undecided part and making a pass to the accounting office. Transaction information or summary information can be standardized, and accurate and appropriate account items and tax classification can be determined to proceed with work.

  In addition, since the answer is in a form of selective input, it is possible for the skilled person to perform input work only by operating the numeric keypad, and for beginners, it is necessary to judge the account only by answering the question. It is possible to create original information of summary information and journal data.

  Furthermore, since it becomes possible to generate a comprehension sentence that can be read and understood by people from the stylized transaction information or summary information (the content of the transaction is easy to grasp and easy to read), confirmation with the transaction event at the adviser or accounting firm Work becomes easy, it becomes possible to support the decision of the account item with high accuracy, it is possible to improve the efficiency of the journalizing business.

  In addition, by looking at the abstract generated by the system of the present invention, it becomes easy to understand the relationship between the abstract and the account from the input question and answer, so a person with poor accounting knowledge can acquire accounting knowledge. Can be useful for

  In addition, if the abstract information and accounts entered at the adviser have been checked and corrected by the accounting firm, the relationship between the exact abstract information and the accounts is fed back to the adviser, which is more accurate. Can be used to improve the accounting work and the correct accounting knowledge.

  Furthermore, according to the present invention, even a beginner can input enough to create journal data, and even a part-time or part-time worker can carry out accounting processing without hiring a full-time accounting person. It can help to reduce.

  In addition, it is necessary to visually check if the account information created in the transaction information matches with the account item created from the transaction information in checking whether the abstract information and account item entered in the question input entered at the adviser in the accounting firm are correct You can reduce the burden of checking by the person in charge of checking the accounting firm by eliminating the problem and giving warning or color to the corresponding journal only in the case of inconsistencies.

  Furthermore, in order to deal with transaction events that can be registered only by single-entry bookkeeping as well as multiple-entry bookkeeping, transaction types (receipt or payment or transfer between departments or asset transfer), sender (payer) selection, receipt Selection (sender side) selection, transaction object (object) selection or transaction type (receipt or payment or transfer between departments or asset transfer), receiver (reception side) selection, sender (payer) selection, transaction object (object) By selecting and changing from the answer of the selected question to the order of generating the contents of the transaction, it is possible to register transaction events such as the above-mentioned transaction 2 (inventory assets to fixed assets) in one method.

  FIG. 42 is a diagram for describing an embodiment in the case where the basic question system of the accounting input method according to the present invention is configured. As described above, in the conventional single-entry bookkeeping input form such as a cash book, for example, a car at a certain adviser is purchased for cash for 10 million yen for a car (Trading 1), and the stock car in the next year In the cash register, transaction 1 can be registered by entering “cash purchase” in its own subject and “goods (inventory)” in the other's subject in the cash register, but transaction 2 is cash There is a problem that registration can not be done because there is no processing of. According to the present invention, even a transaction that can only be entered by such double entry bookkeeping can be entered by a query formula.

  As shown in FIG. 42 (a), the present invention is characterized in that the system and order of the questions are devised, whereby information necessary for specifying both the credit and debit subjects is also required in the entry of double-entry bookkeeping. It can be acquired by a question expression. In the form of single-entry bookkeeping questions, it is the order of selecting books, selecting transactions, and generating transaction content, while in double-entry bookkeeping, the question system is transformed, and the order of questions in double-entry bookkeeping is transaction first Select the sender, then the sender (paying party) and the receiver (receiver), and then select the transaction object (object), and generate the transaction content from the last selected content. Do. FIG. 42 (c) is a conceptual view tree-displaying the question contents in this order. In the first question Q1, in this embodiment, it is made to select receipt / payment / inter-department transfer / asset transfer as a transaction, and new questions Q2 and Q3 are derived according to the selected contents. In Q2, as a sender (paying party), sales / collection / return, in the case of receipt / expense / purchase in case of payment, transfer source in case of inter department transfer in company, transfer source in case of asset transfer in company Presented as a question. Here, inter-divisional movement means, for example, that there are two sales divisions and sales such as cash, checks, and accounts receivables, while the customer handles the other sales divisions, and the sales divisions are also separated. If the customer is to be moved to a new sales office divided as a result of dividing the existing sales office into two, or if the customer's sales credit or check is to be moved. . In asset transfer, there are cases where the above-mentioned stock for sale is changed to equipment for business use.

  According to the present invention, for example, as shown in FIG. 42 (b), it is possible to input a transaction which diverts stock vehicles purchased as goods for 10 million yen for business use by using a query formula. That is, in the question system as shown in FIG. 42 (c), when asset transfer is selected as transaction in Q1, stock for sale is selected as transfer source in Q2, and business equipment is selected as transfer destination in Q3. As shown in FIG. 42 (b), the debit item is a product (inventory), the credit item is determined like a vehicle (fixed asset), and journal processing can be performed.

  At this time, by making it possible to select multiple transfer sources for inter-department transfer and asset transfer sources, for example, if sales are 1 million yen, cash will be posted as 500,000 yen for cash and 500,000 yen for accounts receivable as the other party. It is possible to realize compound journals.

FIG. 1 is a diagram showing an overview of a bookkeeping system according to the present invention. FIG. 2 is a diagram showing how question systems / orders differ in some types of input screens. FIG. 3A is a diagram for explaining an outline of question items in the case where a subject on one side (self-subject subject or opponent subject) is already selected, for example, in a single-form bookkeeping form such as a cashier book form. Fig. 3-2 is a double-entry bookkeeping format such as a journalizing format, for example, to explain the outline of the question items concerning the introduction in the case of an input system that aims to input both subjects (debit and credit items) Of the FIGS. 3-3 and 3-4 are, for example, a journal entry format, and FIGS. 3-5 are diagrams for explaining an outline of the case of inputting a summary by a question expression, which is a double entry book entry format such as a transfer slip format. . FIG. 4 is a figure for demonstrating the additional question shown to FIGS. 3-1. FIG. 5 is a view showing an example of a terminal screen of the bookkeeping system according to the present invention. FIG. 6 is a diagram showing an example of the question type slip input screen shown in FIG. FIGS. 7-1 is a figure for demonstrating the difference between the conventional system and this-applications system in an operation surface. FIGS. 7-2 is a figure which represented the relationship between a prior art and this invention as a difference of a processing flow. FIG. 8 is a diagram for explaining the question generation process in the type in which the transaction categories 1 and 2 are present. FIG. 9 is a diagram for explaining the question generation process in the type without the transaction categories 1 and 2. FIG. 10 is a diagram for explaining a rough processing procedure in the adviser. FIG. 11 is a diagram for explaining a rough processing procedure in the accounting office. FIG. 12 is a diagram for explaining the processing procedure when the adviser and the accounting office cooperate with each other. FIG. 13A is a flowchart of a process of extracting question items according to the order of questions and setting the screen item information. FIG. 13-2 is a diagram for explaining the processing flow when the question type slip input is selected. FIG. 14 is a flowchart for explaining the outline of the journal generation process. FIG. 15A is a diagram showing an overview of the transaction information input processing flow for each input format, and is a flowchart of a type in which only the abstract is acquired in the question format, particularly in the case of a journal format or the like. FIG. 15-2 is a flowchart of a type in which not only the abstract but also all items are acquired in the form of a question, such as a cash account book format. 15-3 is a figure which shows the transaction information input processing flow of a question type | formula slip input system. FIG. 16 is a flowchart in the case of paying particular attention to the order of questions in the transaction information input processing flow for each input format. FIG. 17 is a diagram showing an example of the table of the input format and the input order. FIG. 18 is a diagram showing an example of an input format and a table of question contents. FIG. 19 is a diagram showing an example of a table of transaction types, question contents and detailed questions. FIG. 20 is a diagram showing an example of the table of input order and contents. FIG. 21 is a diagram showing an example of the item classification dictionary. FIG. 22 is a diagram showing an example of the transaction category 1 dictionary. FIG. 23 is a diagram showing an example of the transaction category 2 dictionary. FIG. 24 is a view showing an embodiment of the automatic summary dictionary. FIG. 25 shows an example of the unique dictionary. FIG. 26 is a diagram showing an embodiment of a trading partner dictionary. FIG. 27A is a diagram of an example of input data of a query slip. FIG. 27-2 is a diagram of an example of input data other than question-based slips. FIG. 28 is a diagram showing an example of transaction information data. FIG. 29 is a diagram showing an example of journal data. FIG. 30 shows an example of a learning dictionary. FIG. 31 shows an example of question information data. FIG. 32 is a diagram showing an example of the subject dictionary. FIG. 33 shows an example of the summary dictionary. FIG. 34 is a diagram of an example of adviser data. FIG. 35 shows an example of accounting office data. FIG. 36A is a diagram of an example of operator data. FIG. 36-2 is a diagram of an example of job position data. FIG. 37A is a diagram of an example of the item distribution table. FIG. 37-2 is a diagram of an example of the item distribution table corrected by the accounting office. FIG. 38 is a view showing a configuration example of the bookkeeping system according to the present invention, and FIG. 38-1 is a configuration example of an adviser system including the adviser terminal 10, and FIG. 38-2 is an accounting office server 20 or a client terminal. 30 is a configuration example of an accounting office system including T.30. FIG. 39 illustrates an example process flow for presenting additional questions. FIG. 40 is a flow chart for explaining an example of the journalizing process. FIG. 41 is a diagram for explaining a processing flow of checking the propriety of the item which is normally input based on the summary information acquired by the question-based input. FIG. 42 is a diagram for describing an embodiment in the case where the basic question system of the accounting input method according to the present invention is configured. FIG. 43 is a diagram for explaining an answer arrangement table in which the order of the answers to the questions arranged when constructing the summary information is recorded. FIG. 44 is a diagram showing some of the configuration examples of the bookkeeping system and the accounting process system according to the present invention.

[1] Overall Overview First, with reference to FIG. 1, an overview of the flow of information and processing in the bookkeeping system of the present invention will be described. The present invention presents various input forms by screens imitating slips and book forms familiar to the expert who has sufficient knowledge of bookkeeping and the like at the adviser site, as well as exceptional transactions and frequency of occurrence. In the case where a low transaction occurs, etc., answers are selectively obtained by a question format based on accounting or tax treatment-specific descriptive rules (specific rules), and transaction information is created from the questions and corresponding answers. The accounting firm creates transaction information which is judgment information for selecting the correct account item and tax classification. In addition, the point where the account can be decided at the adviser is decided, and the point where it can not be decided is undecided, and in any case, the question format is used to create data on transactions sufficient for journal preparation of accounting firm. It is characterized in that it is made to be able to check and correct the journal data at the office side by passing to the office, and is fed back to the subject distribution table of the adviser system when there is further correction of the subject information. .

  In FIG. 1, the left side shows the adviser side, and the right side shows the system or processing on the accounting office side. For example, when a transaction event occurs in connection with the operation, the journal entry processing is performed on the side of the adviser based on the content. At this time, according to the type of transaction event, the degree of mastery of accounting knowledge of the person, familiarity and taste, etc., the operator on the adviser side can input "journal entry", "accounting book type input", and "diagram table type input". It is possible to select from a plurality of input formats such as “entry type entry” and “slip entry” (see FIG. 5). Here, the question-and-answer input is all information necessary to determine the abstract and account, regarding the transaction event that has occurred, such as 5W1H (when, where, who, what, what, why, etc.) Present individual accounting-specific questions and multiple options or input fields corresponding to each question for each transaction, and specify the answer numerically from the multiple options or directly enter the number of persons or amount. The detailed information of the transaction event is acquired by receiving the As will be described later, information to be acquired in other formats is presented as a question as appropriate, and accounting information is acquired by the operator selecting with only the ten keys.

  At the lower left of FIG. 1, an exemplary journal entry screen of the adviser terminal 10 and a more detailed process flow are shown. The part surrounded by a dotted line is a question expression input part, and the question contents in the next box are defined and expanded and displayed by designating an answer from the left question box with a ten key or a mouse click. Each question is provided with an option such as “0: Other than that”. If there is no content that corresponds to the presented option, specifying this will cause an input field to be presented, and the content entered there will be displayed later. It is presented as a new option. In addition, the date, amount of money, other necessary notes, etc. are acquired by non-selective ordinary input, and these information are the answers to the questions that make up the contents of the transaction (a pair of questions may be described together with the answers) ) It is saved as input data (including journal data). Further, a selection item correspondence table / subject allocation table to be described later is referred to from the selection / input contents, the contents of questions and answers are encoded, and an item corresponding to a transaction event is determined when possible.

  The input data generated in this manner is stored in the management DB of the adviser system and sent to the accounting office via the Internet. Here, the adviser side generates only input data, transmits the input data to the accounting office server 20, and selects accounts from the input data and its loan and tax classification from the input data in the accounting office system. The transaction information data including all the necessary information and information constituting the content of the transaction (information necessary for creating a double entry book journal entry) is created. The transaction information data may be prepared by the adviser and then sent to the accounting office.

  The item determination may be made by referring to the item distribution table from the transaction information data, or the adviser side may perform not only input data and transaction information data generation but also item determination to generate journal data, accounting At the office side, confirmation and correction may be performed. The accounting office shown on the right side has a server 20 and one or more client terminals 30 connected to the server 20 in an office network. The received data is stored in a specific area (advisory folder) of each adviser of the form DB of the server 20.

  Also, in one or more input format screens, the original voucher such as receipts and receipts that are the source of transactions are read by the camera of the scanner or mobile terminal and presented on the input screen or linked with input data and saved It may be sent to the accounting office. Alternatively, input data may be two-dimensionally coded by QR code or the like, and then output to a paper medium by journal format or the like and sent to an accounting office. As a result, the adviser or the person in charge of the accounting office can perform input / confirmation / correction while visually checking the displayed primitive voucher. Furthermore, the read original voucher may be subjected to an OCR process to extract the total amount and the like, and may be automatically reflected in the necessary items on the input screen.

  The accounting data registered in the server 20 is read out by accounting software operating on the client terminal 30, and if necessary the revision data and account items are corrected, and the account items are specified to more detailed items. be able to. Such confirmation and correction processing at the accounting office side is called audit processing. In the accounting office system, for example, with respect to data for which the subject is undecided due to the creation of a new option on the advisor side, the person in charge of the accounting office confirms the transaction content from the transaction information data, and the appropriate account You can decide the subject. In addition, by feeding back the appropriate account items to the item allocation table, it becomes possible to set appropriate account items for similar transactions whose subjects have not been decided until now. Accounting information including the account determined in this manner is stored in the server 20. In this audit process, the slip image is displayed simultaneously with the input data and journal data, and the person in charge of the accounting office corrects the account data and accounts on the input screen while viewing the actual slip image. You may do so. When the audit process is finished, it shifts to the closing process as appropriate. The term “accounting process” refers to the preparation of financial statements by aggregating audited journal data generated in the accounting system at interim, quarterly, monthly and other closing times. Since the settlement processing (processing such as preparation of financial statements) is a generally known technology, details are omitted.

  Furthermore, the accounting firm side has a selection item correspondence table / subject allocation table for each adviser, and the account item appropriately corrected or specified is registered for the corresponding combination of question and answer. The selection item correspondence table and accounting table of the accounting firm and the adviser are always synchronized, and by referring to the updated distribution table when there is the same combination of question and answer in the adviser thereafter Appropriate subjects will be extracted. In another embodiment, the selection item correspondence table / subject allocation table may not be prepared and managed for each adviser, but may be unified and managed for each type of industry or each accounting office.

  In the above description, (1) the adviser side generates only input data, transmits the input data to the accounting office server 20, creates transaction information data in the accounting office system, and generates a subject distribution table. Although the aspect of performing the subject determination with reference has been described, (2) transaction information data may be prepared by the adviser, and it may be completed to the point where the subject determination is performed with reference to the subject distribution table, (3) the advisor The transaction information data may be prepared first, and the accounting office system may determine the subjects by referring to the subject allocation table.

  Note that the server 20 illustrated in FIG. 1 as the accounting office system may be a server installed in an accounting office, or may be a server on the Internet like a so-called cloud server, and an adviser Any server mode may be used as long as it has a storage unit capable of managing data each time.

  FIG. 2 is a diagram illustrating how question systems / orders are different in some types of input screens. In FIG. 2, a question expression input (query type input A) screen, which is an input format in which all input items such as date and amount of money are composed of questions, and a question expression input (only a summary can be input by a question expression) An example of an account book type input screen that can be switched to the question type input screen B) screen is shown. As shown in the figure, the system and the order of the questions are changed and displayed for each input format. Here, the account book format is single bookkeeping, and the journal format, journal format, slip format (transfer slip format), and daily balance table format are forms of double-entry bookkeeping. If the person in charge is skilled in accounting knowledge and accounting software, direct input may be faster and more accurate than query input (question input A). In such a case, the input screen with a high proportion of the normal input may be designated, and only the summary input may be made a question expression input (question expression input B). If it is free input until the abstract input, the information necessary to create a double-entry book journal may not be described, so the same problem as existing accounting software (because the transaction content is incomplete, Effort of checking occurs. Even if the person in charge has accounting knowledge, the above problem is solved by having only the abstract input be input by the question-type input (question-type input B). One transaction event can be entered in multiple input formats (for example, journal entry format, slip format, account book format, date table format and journal entry format for events related to eating and drinking related to entertainment, etc.) or a specific input format (for example, There are also transaction events (transactions such as asset transfers and inter-department movements) that can not be entered in the cashier format. Also, in the case where the transaction form is mainly cash, the transaction relating to cash is input in a receipt book format, and the transaction other than cash is input in a slip form, so that it is diverse according to the transaction mode and the accounting knowledge level of the input person. Provide an input method. In consideration of such circumstances, the person in charge selects an input format according to the transaction mode, and inputs various transactions into the system.

  FIG. 3A is a diagram for explaining an outline of question items in the case where a subject on one side (self-subject subject or opponent subject) is already selected, for example, in a single-form bookkeeping form such as a cashier book form. As the input screen is shown on the left side of this figure, the tag which can select the kind of account book is displayed in the upper part of the screen, and you can select from cash account book, small cash account book, deposit account book, accounts receivable book, accounts payable book It has become. If one of the tags is selected, one-sided subjects will be decided at that point, and necessary questions will be developed according to the type of account book. FIG. 3-1 shows an example of a cash account book, which is displayed in the order of transaction category 1, transaction category 2, automatic payment, and unique dictionary from the left as question items. The transaction classification 1 is “1. cash sales”, “2. collection of accounts receivable”, “3. withdrawal from deposit”, “3. transfer from small cash”, “9. There are the following options, and the payment categories are "21. Expense payment", "22. Payment of accounts payable", "23. Purchase of fixed assets", "24. Deposit to deposit", "25. Transfer to small cash" , "26. Cash purchase", "27. Temporary payment payment" options. Here, when “21. Expense payment” is selected in transaction classification 1, the system refers to the selection item correspondence table shown in FIGS. 17 to 26, for example, and “21. Expense payment” is selected. Extract and present the corresponding transaction segment 2 of. Similarly, the next automatic summary option is presented according to the option designated in this transaction category 2, and the unique dictionary option is presented according to the selection contents there.

  Here, as in the above-described example, the transaction category is particularly easy to understand the transaction event including information such as debit and credit, and is further expressed as a detailed transaction event in which the transaction category 1 is stepped to the transaction category 2・ It is classified. Therefore, the transaction classification can be changed timely depending on the accounting software and the type of book.

  In the flow shown in the upper part of Fig. 3-1, "1. Eating and drinking" is selected from "21. Expense payment", and "1. Eating and drinking by entertainment" is selected from the options presented correspondingly. 1. By designating "Toyo restaurant", a transaction event of eating and drinking by entertainment is specified in the Toyo restaurant. In the flow on the lower side of the figure, “2. Bus fare” is selected from “2. Transportation” in transaction division 2 from “2. Transportation” and “3. C bus” is selected in the inherent dictionary further on, The event of transportation cost when using C bus is identified. Here, as shown in FIG. 42 described later, it is possible to construct a question system that includes all the questions for acquiring the transaction information (summary information) necessary for the subject determination, but the question of the basic component part In addition to the simple structure of the system, we have constructed a question system that additionally presents additional questions about transaction types that require detailed questions, and then, if necessary, additional processes for a given transaction. A question may be displayed and an answer may be obtained. This confirms, for example, in the case of food and drink by entertainment, acquiring the number, names, titles, etc. of the company and outside, in the case of eating and drinking by entertainment, or whether it was finally paid in cash when the cash book was selected. In addition, the transaction information required for the journal entry is additionally acquired, and the certainty of the transaction data is secured.

  Fig. 3-2 is a double-entry bookkeeping format such as, for example, a journal table format, and is for explaining an outline of question items in the case of a conventional input system that aims to input both subjects (debit and credit items). FIG. As shown in the input screen on the left side of this figure, for example, in the journal entry of this embodiment, "Payment method / Receiving method" is inquired as selection item 1 as account item 1, and among them, "8441 (internal code)" When "Cash" is selected, a credit item is determined, and a choice of "What is the content of the transaction?" Is presented as the corresponding account item 2. Here, when "8441 (internal code) entertainment expense" is selected, the corresponding automatic abstracting, and further, the option of the unique dictionary is presented according to the option, and the necessary item is acquired by selecting this. In the example of this figure, the contents of credit subjects: cash, debit subjects: spending expenses, food and drink by setting in the Toyo restaurant are determined only by ten keys and mouse input. Other dates and amounts are directly input (usually input) on the screen. Furthermore, the number of participants and the details thereof may be directly input in the memo column, or as described in FIG. 3-1, additional questions may be presented to obtain such information. .

  FIG. 3C is a diagram for explaining an outline of a case where a summary is input by a question expression (question expression input B), for example, in a double-entry bookkeeping format such as a journalizing form. As shown in the input screen on the left side of the figure, for example, in the journal entry of this embodiment, "1. receipt / 2. Payment / 3. Inter-division movement / 4. Asset transfer ..." as a question item Q1 related to a transaction. It is possible to choose from. Here, if “3. transfer between departments” is selected in the Q1 transaction, the system refers to, for example, the table of the query entry for double-entry bookkeeping shown in FIG. Extracts and presents the corresponding Q2 move source when is selected. Similarly, the next Q3 destination option is presented according to the option specified in the Q2 source. Furthermore, the next Q4 move target and amount are presented according to the option specified in the Q3 move destination. In FIG. 3-3, there is described a case in which a vehicle of 10,000 thousand yen (10 million yen), which is a fixed asset, is moved from the management department to the sales department. "1. Department 1 (10 Management Department)" is selected as the migration source from "3. Transfer between departments", and "2. Department 2 (20 sales department)" is selected as the migration destination from the options presented correspondingly And then select "2. Fixed asset" as the movement target from the options presented correspondingly.

  Furthermore, "1. Vehicle" is selected as the fixed asset and the amount of the movement object asking the question "which fixed asset is the movement object?", And the amount 10,000 thousand yen (yen) is input using the ten keys. When a series of input is completed, the system uses the input data as the transaction information data as “source: department 1 (10 management department) / destination: department 2 (20 sales department) / moving target fixed asset / vehicle: 10,000 thousand yen” Generate Further, summary information is created from the transaction information data using the response arrangement table (details will be described later) of FIG. 43 and the application dictionary of FIG. Specifically, since pattern 1 (for example, the order is not changed) of the answer arrangement table is applied, the order of the answers is as it is without changing the arrangement, and “department 1 (10 management unit)” is managed "Department 2 (20 sales department)" to "sales department" to make the contents of the transaction easy to understand and easy to read, and then to the summary column as summary information, "source: management department / Destination: Sales department / moving target Fixed asset / vehicle: Book value 10,000 thousand yen] is output and displayed on the screen. Other dates may be directly input on the screen.

  3-4 is a figure for demonstrating the outline | summary in the case (question formula input B) of performing the input of a summary by the question type | formula similar to FIG. 3-3. While Fig. 3-3 shows an example of inter-divisional movement, Fig. 3-4 shows an example of asset transfer. As shown in the input screen on the left side of the figure, for example, in the journal entry of this embodiment, "1. receipt / 2. Payment / 3. Inter-division movement / 4. Asset transfer ..." as a question item Q1 related to a transaction. It is possible to choose from. Here, if "4. asset transfer" is selected in the Q1 transaction, the system refers to the table of the query entry for double-entry bookkeeping shown in FIG. 42 (c), for example, and selects "4. asset transfer". Extract and present the corresponding Q2 transfer source at the time of Similarly, the following Q3 transferee and amount are presented according to the option designated by this Q2 transfer source. Fig. 3-4 illustrates a case where an asset transfer of 10,000 thousand yen (10 million yen) is performed from a stock for sale as a vehicle for commercial use. "2. Inventory for sale" is selected as the asset source from "4. Asset transfer", select "4. Commercial equipment" as the transfer destination and amount from the options presented correspondingly, and select ten keys Enter an amount of 10,000 thousand yen at. When a series of input is completed, the system generates "Asset transfer / transfer source: stock for transfer / transfer destination: commercial equipment 10,000 yen" from the input data as transaction information data. Further, summary information is created from the transaction information data using the response arrangement table (details will be described later) of FIG. 43 and the summary dictionary of FIG. Specifically, since pattern 2 (for example, the order is changed) of the answer arrangement table is applied, the order of the answer is finally changed to "Asset Transfer", and "10,000 thousand yen" is calculated according to the summary dictionary. "Ten yen", corrected the transaction contents to an easy-to-understand and easy-to-read form, and to the summary column as the summary information, "Transfer source: Inventory for sale / transfer destination: Commercial equipment / asset transfer book value 10,000 thousand yen Output to the screen. Other dates may be directly input on the screen.

  3-5 is a figure for demonstrating the outline | summary in the case (question formula input B) of performing the input of a summary by the question type | formula similar to FIGS. 3-3. FIG. 3-3 shows an example of inter-divisional movement, and FIGS. 3-5 show an example of reception. As shown in the input screen on the left side of this figure, for example, in the transfer slip input of this embodiment, “1. receipt / 2. Payment / 3. Inter department transfer / 4. Asset transfer ... You can choose from. Here, in the Q1 transaction, if "1. receipt" is selected, the system refers to the table of the question mark entry for double-entry bookkeeping shown in FIG. 42C, for example, and "1. receipt" is selected. Extract and present the corresponding Q2 transaction cause of the time. Similarly, the following Q3 trading partner options are presented according to the options specified in this Q2 trading cause. Furthermore, according to the option designated by the Q3 partner, the next Q4 moving object and amount are presented. FIGS. 3-5 illustrate the case of receiving cash of 10,000 yen and accounts receivable of 10,000 yen for sales to the correspondent company B, respectively. “1. Sales” is selected as the transaction cause from “1. receipt”, “2. B company” is selected as the correspondent from the corresponding presented options, and then from the corresponding presented options Select "1. Cash (payment)" and "3. Hang (receivable)" as the receipt method and amount, and enter the amount 10000 (yen) with "10. Cash (payment)" using the numeric keypad, " Enter the amount 10000 (yen) using the ten keys to "3. When a series of input is completed, the system receives from the input data as transaction information data “Receiving / sales / company B company / receiving method 1 cash (payment): 10,000 yen” and “receiving / sales / sales company B company // receiving method 2 generations (receivable): 10,000 yen. Further, summary information is created from the transaction information data using the response arrangement table (details will be described later) of FIG. 43 and the application dictionary of FIG. Specifically, since pattern 2 (for example, the order is changed) of the answer arrangement table is applied, the arrangement change is made to change the order of the answers of “company B” and “sales”, and "Receivables" to "receivables" to make it easy to understand the contents of the transaction and to make it easy to read, and then to the remarks column as the summary information two, "Receiving / Partner B company / sales / receiving method 1 Cash (payment) ): 10,000 yen and "Receiving / Customer B company / sales / receiving method 2 Accounts receivable: 10,000 yen" are output and displayed on the screen. Other dates may be directly input on the screen. In the present invention, the question system and the order can be configured flexibly according to the type of transaction.

  FIG. 4 is a diagram for explaining additional questions presented as necessary on various input screens. For example, when eating and drinking in relation to work, the treatment in tax accounting changes such as meeting expenses, welfare expenses, entertainment expenses, and losses depending on the amount of money per person and with whom they eat and drink. Specifically, when eating and drinking with members of the company and having lunch along with the meeting, if it is roughly 3,000 yen or less per person, it will be a meeting cost, and if eating and drinking as an in-house event or dinner at overtime Classified as welfare expenses. In addition, even if you eat and drink with people outside the company, if it is over 5,000 yen per person, it will be a cost of affairs, and if it is less than 5,000 yen, it will be excluded from the cost of affairs and treated as a deduction. Therefore, when food and drink are selected as the transaction event, the date and the amount, the name of the store, the number of people who participated, the distinction between company / outside, company name / name and relationship of outside persons are required. These are presented as additional questions and information is obtained. Similarly, in the case of fixed assets, the tax treatment changes depending on conditions such as the location, so additional questions are asked and information is acquired according to transaction events.

  As shown in FIG. 4, as additional questions, the number of people who eat and drink, their names, company names, job titles, etc. are presented in the form of questions. If there is no corresponding option here, selecting "Other" will bring up an item addition screen, the input content in the free entry field will be registered in correspondence with the new branch number, and will be presented as an option thereafter become. However, in another embodiment, when the input person in charge has sufficient bookkeeping knowledge and a relatively skilled journal entry is selected, the contents of the entertainment expenses selected by the person are trusted. And additional questions may be omitted. Whether or not to ask additional questions may be set in advance according to the knowledge level of the person in charge of input, as shown in, for example, FIG. 36-2.

  FIG. 5 is a view showing an example of a terminal screen of the bookkeeping system according to the present invention. On the left side of the terminal screen shown in the center of this figure, there is a button to select from input / output methods such as account book entry, date sheet entry, slip entry, journal entry as input method, and the operator is appropriate taking account of bookkeeping knowledge and usual familiarity. When the user presses a button, the corresponding input screen is expanded, and all screens shown in dotted lines in all or at least a part (summary is mandatory, but other input items such as date and amount can be displayed by setting) are in question It is an input field. Information obtained by any of the input methods is displayed on the central terminal screen. Here, with the conventional accounting software that derives the subject from the transaction content, since it is not possible to save definitively if one of the subjects is undecided, it was saved by allocating subjects such as other account items, but In the present invention, it is assumed that the contents of bookkeeping are sent to the accounting office and there is confirmation and correction work added thereto, so that items such as other accounts are allocated even if the subjects are undecided (including blanks) at the bookkeeping stage. It is possible to save without confirmation.

  FIG. 6 is a diagram showing an example of the question type slip input screen shown in FIG. FIG. 6 (1) shows a basic form, and (2) shows a modification. As shown in FIG. 6 (1), tabs such as normal payment, payroll, accounts payable / unpaid, sales / payment, deposit passbook are displayed in the top column, and the operator first selects one of them. For example, when normal payment is selected, the transaction events included in the normal payment in the lower part of the table include food and drink, transportation, purchase of goods (less than 100,000 yen), purchase of goods (more than 100,000 yen), utilities and taxes, cash purchase , Other Payments tab is displayed. When the operator selects food and drink among these items, the corresponding questions are displayed, and transaction information can be input simply by selecting whether to answer these questions. For example, as questions concerning food and drink, date, amount, payment method, purpose, place, number of people, remarks column are provided. A source voucher which is the source of the transaction may be displayed on the screen, and the date and the amount read by the OCR process may be automatically reproduced in the respective input fields. Question-based documents are prepared for each transaction event to be accounted for, based on the 5W1H or 5W2H outline format to reflect the specific rules specific to accounting / tax processing, and the concept of an open frame (for example, date / payment method) The contents of the specific question that has been changed to / payee ... are registered. 5W1H is a superordinate concept of individual transaction events such as “when, when”, “where, where”, “who, who”, “why, why”, “what, how”, “how, how” It is extracted in the process of tracing back the specific rule of the present application, and 5W2H is a general framework style to which "how much, how much" is added in addition to the above. In the modified example shown in FIG. 6 (2), the question items have contents such as when, where, with whom.

[2] Differences from the Conventional Accounting Input System Here, in order to improve the understanding of the present invention, the features of the present invention viewed from the conventional system will be described with reference to FIG. FIGS. 7-1 is a figure for demonstrating the difference of the structure of the conventional system and this-applications system from an operation surface. As shown in Fig. 7-1 (1), the conventional accounting input system for medium-sized enterprises, for example, is constructed on the premise that the person in charge of input can understand the accounting (bookkeeping) and can almost identify the subjects from the transaction contents. It has a summary dictionary that associates the account contents corresponding to the transaction contents (probably), and derives the items corresponding to the transaction contents with a simple input assistance function such as a wizard. At this time, the conventional system assumes preparation of financial statements whose accounts are completely defined, and is configured not to proceed to the next processing (next transaction input, preparation of financial statements, etc.) unless the items are determined. ing. For this reason, there was a situation where we had to make a decision and move on to the next step, even if there were concerns over the accounts. Although the contents of the transaction can be entered in the summary column, this is also based on the subjectivity of the person in charge of the input, and in many cases the content is not sufficient for confirmation and correction at the accounting office. Further, in the conventional accounting system, even if it is possible to finish the work undecided without selecting a subject from the subject (journalization) dictionary, there has been a situation where only an insufficient content of the abstract is inputted.

  On the other hand, the bookkeeping system of the present invention is a system that follows the accounting process of each transaction based on the framework concept of 5W1H etc. for transaction events in order to obtain summary information necessary for identification of the subject at the accounting office side. It is characterized in that the converted questions are set, the transaction information is acquired in the form of a question and a system of order and order prepared for each input format, and the operator acquires the easy-to-read and easy-to-read summary information. In the conventional accounting system, the explanation information is prepared in the form of a question and a question form of the system and order prepared for each input form, and there is a case where the explanation information is prepared in the order in which the operator hardly reads. The order of the questions is rearranged and rearranged to create summary information so that the transaction contents can be easily grasped and read. Here, as mentioned above, it is not required to identify the subject, but it may be filled in, but it will be treated as provisional information and sent to the accounting office, and confirmed after confirmation / correction in the accounting office It is composed of The subject information may be undecided (blank), or may be added with a flag or display indicating that it is filled but not appropriate or confident.

  In addition, there are accounting software that allows you to enter the names of in-doubt items and other account items, etc., and write the contents of the transaction as a summary when the adviser can not determine the appropriate account items. At the accounting firm, it will be possible to decide on the subject for making the journal while looking at the abstract. However, in such a case, the adviser can freely input the contents of the transaction as an excerpt, so there remains the problem of creating an excerpt that does not include the transaction information necessary to determine the subject. In that case, an effort will occur in which the accounting firm asks the adviser about transaction information that is lacking to determine the subject. In the present invention, since the information related to the transaction necessary to determine the subject is made to be input in the form of a question expression at the abstract input stage, the transaction information necessary to create the journal is acquired without omission. can do.

  FIGS. 7-2 is a figure which represented the relationship between a prior art and this invention as a difference of a processing flow. As shown in FIG. 7-1 (1), in the conventional accounting input system, although there is an input assistance mechanism, it can not be determined and saved unless an item is determined for each transaction. In addition, even when the subject is not understood, even if it is treated as it may be left undecided, instead, there is no mechanism for acquiring clear information sufficient to decide the subject, and the abstract It only provided a wizard-like input aid function (in a format not organized according to the type of transaction) like a dictionary. On the other hand, in the bookkeeping system of the present invention, a subject may be automatically determined by a question-based input, or a person in charge may directly enter the subject, or accounting may be passed to an accounting office in a pending state. Data can be confirmed and saved. At this time, the system compares the subject automatically derived by the query input with the contents input or left blank by the operator, and adds a flag to that effect if they do not match, Where the flag is attached, it can be automatically extracted and presented to a person in charge of the accounting office together with a reminder.

[3] Description of question generation processing in question expression input Fig. 8 is a diagram for explaining handling of various tables in the question generation processing in a type having transaction categories 1 and 2, such as a register book form and a daily total chart form. It is. As described above, in the present invention, an input screen is prepared for each input method (see FIG. 5), and the system / order of questions differs in each method. In one embodiment, the question contents of each screen are defined in a table as shown in FIG. 17 to FIG. It is configured to acquire the information of 2. In the question column of these input screens, when one of the options is selected in the first question, the corresponding table is referred to and the next question is generated, that is, the configuration which can not advance to the next question It has become. The first question of these input screens, transaction segment 1 corresponds to FIG. 22. For example, when “21. Expense payment” is specified here, the corresponding transaction segment in the transaction segment 1 dictionary of FIG. The code "B02" and the internal code "01" of the item number 2 are combined to generate the transaction classification code 3 of "B0201". The dictionary of transaction classification 2 in FIG. 23 is referred to based on the code “B0201”, and the corresponding registered content 3 is extracted and displayed as the transaction classification 2 on the screen. For example, if "1. food" is selected here, the code "C01""01" is added in the same procedure, and the transaction classification code 4 "B0201 C0101" is generated. Based on this, the automatic summary dictionary of FIG. 24 is referred to and the corresponding registered content is presented, and a similarly selected code is added to generate the transaction classification code 5, and the unique dictionary of FIG. Are extracted and presented on the screen. The internal code indicating the combination of the question and the answer decided in this way and the date and amount normally entered in the lower half of the screen and the character string such as a note or memo are combined and decided as input data, and further implemented Depending on the example or setting, for example, as shown in FIGS. 27-1 and 27-2, they are stored. 27-1 is an example of the code of the input data in the case of expressing by the set of the question code and the selected answer code, and FIG. 27-2 is an implementation of the code of the input data in the case of expressing only with the selected answer code It is an example. Both are designed to show the correspondence between questions and answers. FIG. 28 shows transaction information data generated from input data, and FIG. 29 further refers to the summary dictionary of FIG. 33 and the subject distribution table of FIG. Is generated journal data.

  In the above, the features of the question input have been outlined taking the case of single bookkeeping input format such as cashier book form as an example, but the same configuration can be made even when double entry book input such as journal entry format and slip entry is performed. it can.

  Next, in the case of double entry book entry such as journal entry form and slip entry, a question-based entry question system suitable for acquiring transaction information (completion information) on both credit / debit subjects without omission. The further device of the order is explained. When performing double entry book entry such as journal entry form or slip entry, as in the case of single entry bookkeeping as described above, the question system of the transaction information regarding one subject (counterpart subject) is not enough, and both debit / credit subjects are decided Need to build and present a question system that This typical example is a question system as shown in FIG. 42 (c). Although FIG. 42 will be described in detail separately, according to FIG. 42 (c), it can be seen that the question system (and order) is such that both debit / credit items can be determined. The question system (and the order) is not limited to that shown in FIG. 42. For example, it is also effective to configure the question system (and the order) as shown in FIG.

  FIG. 9 is a diagram for explaining the question generation processing in the type without the transaction categories 1 and 2 as in FIG. 8 such as the journal entry form and the slip input. As shown in FIG. 42, although it is possible to construct a question system that includes all the questions for acquiring summary information necessary for subject determination, the simple structure of the question system of the basic component part is also possible. For transaction types that require detailed questions, this is based on the assumption that a question system is configured to additionally present additional questions. In such journal entry and slip entry, it is necessary to identify both credit and debit account items, so the first question to decide one of the items is, for example, "How do you pay / receive money?" Is the payment / payment (receipt) or the method (cash, bank transfer, etc.), and the next question to decide the other subject next is, for example, "What is the content of the transaction?" In any case, the contents of the subject category dictionary of FIG. 21 are presented. Up to this point, processing is similar to that of a general subject (journalization) dictionary, but here the processing flow for acquiring summary information in the form of a question starts when the operator selects "relevant expenses" as the transaction content. By referring to the dictionary code "J01" attached thereto as a key, the automatic summary dictionary of FIG. 24 is referred to, the corresponding option (food and drink by entertainment, etc.) is presented, and according to the selection content, the transaction classification code 4 is used as a key The unique dictionary of FIG. 25 is referred to and the corresponding option is presented. The flow of referring to the dictionaries in FIGS. 24 to 25 is the same as the description in FIG.

  Furthermore, the processing procedure as shown in FIG. 9 can also be applied to a cash account book. That is, on the cash account book entry screen, if the cash account book is selected, the subject is replaced with "cash", and then "department item selection" is replaced with "transaction category 1" " After presenting the question of “Trading category 2”, shift to questions of “automatic summary dictionary” and “specific dictionary”. This enables the input of the cash book to proceed in accordance with the procedure of FIG.

[4] Description of Flowchart FIG. 10 to FIG. 11 are diagrams for explaining a rough processing procedure in the adviser and the accounting office. The bookkeeping system of the present invention may be at an adviser or at an accounting office, and any of these may input transaction information. The process is the same in either case when it is in any one of them, and as shown in FIG. 10 and FIG. 11, the transaction information input process (S10-1, 11-1) A journal creation process (S10-2, 11-2) for determining an item from input information, and a journal registration process (S10-3, 11-3) for storing created journal data are performed.

  FIG. 12 is a flow illustrating a linkage procedure in which transaction information is input at the adviser site, and the subject is confirmed, determined or corrected at the accounting office. The transaction information is input at the adviser (S12-1), and sent to the accounting office (S12-2). Here, information on the subject distribution table (FIG. 37-1) is also sent. This is received by the accounting office (S12-3), stored in the database of the server 20, read by the client terminal 30, and the journal creation processing is performed (S12-4), and the journal data is registered when it is completed (S12). S12-5). Furthermore, as described above, if there is a correction of the journal data, the subject distribution table may be updated (FIG. 37-2), and feedback may be provided to the adviser (steps are not shown). An example of the information used for feedback in this manner is shown in FIG. 37-2.

  FIG. 13A is a flowchart of a process of extracting question items according to the order of questions and setting the screen item information. When newly entering transaction information, for example, when the operator selects the input format on the screen of FIG. 5 (S13-1), the process proceeds to step S13-2 if other than the question type slip input (the question type slip input is Separately to the flow of FIG. 13-2). When the selected input format adopts, for example, a query system in which only abstracts such as journal entries are input in a query expression in the input format of double-entry bookkeeping (step S13-2 YES), FIGS. 17 to 26 are selected according to the input format. Necessary tables and data are called by referring to the selected item correspondence table of (S13-3). Next, the contents of the dictionary other than the trading partner dictionary of FIG. 26 regarding the additional question are displayed on the screen (S13-4), one subject is selected (S13-5), and the other subject corresponding to this is selected (S13-6). Here, when the subject to which a person who is not familiar with accounting, etc. falls is unknown, it may be left undecided (blank). In that case, with regard to transaction information of one subject, ask questions about payment / payment methods (specifically, payment / payment (receipt) or what method (cash, bank transfer, etc.)). Next, for the other subject, the summary information is acquired by a question expression (S13-7). In this case, it is assumed that options that require additional questions are flagged as to whether additional information is required. If an additional question is required according to the selection content, the additional question is read from the dictionary of FIG. 26, for example, presented, and selected and input (S13-8 to S9). The transaction information is generated from the input content and stored (S13-10).

  In step S13-2, for example, an input form in which only the abstract is not input as a question expression, such as an account book form, that is, when all inputs are performed in a question expression (NO in step S13-2), a necessary table and The data is called (S13-11), the contents of the dictionary other than the trading partner dictionary are displayed on the screen (S13-12), the question is presented, and the answer is selected (S13-13). When the basic part question system is simply configured and the question system is configured to ask additional questions about a specific transaction, for a given transaction, if necessary, additional questions are presented to select from options ( S13-14-15). Furthermore, depending on the embodiment, the payment method may be reconfirmed (S13-16). This is because, for example, even if the operator first designates the cash account book and starts the input, it may actually be a multiplication or a card payment, so by checking in this way on the spot Inconsistencies can be pointed out or made to be able to be corrected at an accounting office later. Transaction information is generated from the input content and stored (S13-17). In this case, even if the subject is not determined in the input, it is possible to input as an incomplete journal, and instead correct the subject at the accounting firm appropriately by acquiring information sufficient to determine the subject. Complete journal entries can be generated.

  FIG. 13-2 is a diagram for explaining the processing flow when the question type slip input is selected. The question type slip is to answer all the items by questions, call up the table and data, display the dictionary contents other than the trading partner dictionary on the screen, present the questions for all the items and obtain the answers, and trade information Are generated and stored (S13-21 to 24).

  FIG. 14 is a flow chart for explaining the outline of the journal creation processing in the accounting office, for example. The person in charge of the accounting office calls the transaction information (FIGS. 27 and 28) from the server 20 (S14-1) and calls necessary dictionaries such as the summary dictionary of FIG. 33, the learning dictionary of FIG. 30, and the subject dictionary of FIG. Then (S14-2), journal data is generated (S14-3). Here, the subject dictionary in FIG. 32 is a diagram showing the relationship between the account subject and the subject classification based on the account subject code (JIS-X406) defined by the Japanese Industrial Standard (JIS). As described above, the general outline of the account items is uniformly determined in Japan, and JIS-X406 defines the account item name, the major classification code, the middle classification code, the minor classification code, and the fine classification code. FIG. 9 is composed of detailed subject names, subject loans, subject categories 1, subject categories 2 and subject categories 3 for each subject code, and shows the relationship between account subjects and subject categories. The subject categories 1 to 3 are positioned in a form corresponding to the major category, middle category, and minor category specified in the JIS code, respectively, and the system of the present application conforms to this JIS code. Essentially, the journalizing process is performed by registering a detailed subject name, but, for example, one of the subject categories 1 to 3 may be used according to the proficiency level of the adviser. Further, the summary dictionary shown in FIG. 33 is a dictionary for deriving an appropriate subject based on a question, an answer, or a keyword included in the summary.

  Also, the learning dictionary shown in FIG. 30 is a dictionary for accumulating combinations of determined subjects and abstracts, and making it possible to derive the same subjects from the same abstract by referring to the dictionary first. Here, the item of the operator code of the learning dictionary corresponds to the operator data table of FIG. 36-1, which is further associated with the job position data of FIG. 36-2, and the person who made the subject determination or correction You can be a qualified person such as a tax accountant or a certified accountant, or know the presence or absence of expertise. In this way, for example, weighting subjects on subjects that have been decided and corrected by qualified persons in accounting, tax authorities, the National Tax Agency, etc., and retroactively correct past data, or reflect corrections in the adviser's dictionary It can be done.

  FIG. 15A is a diagram showing an overview of the transaction information input processing flow for each input format, and particularly, in the case of adopting a question system in which only abstracts are acquired in a question format such as a journalizing format in double entry bookkeeping input format. It is a flowchart (question expression input B). For example, when the corresponding input format is selected on the terminal screen of FIG. 5, the system generates configuration information of a basic screen for normal input of the input format (that is, the lower part other than the query expression input) (S15- 1). The specific configuration is shown on the right side of the flowchart using the screen configuration of the journalizing format. Next, configuration information of the question type summary input screen for each input format is generated (S15-2). This is to form a question frame by preparing a question system according to the input form. Next, the configuration information of the normal input field and the question expression input field is combined to generate an input screen and displayed (S15-3). The operator inputs the normal input item and the query expression input item on this screen (S15-4). For example, in the case of the journal type, the basic configuration is that item selection is normally an input item, but as shown in the later examples, the item name itself may be presented as a question and selected, or debit / The question system is configured so that the subjects can be determined instead of selecting the subjects themselves for both the subjects of the credit, for example, with regard to the subject 1 (“How is the payment / payment method?” You may make it choose by answering questions or how to answer (cash, bank transfer, etc.). Further, in the case of a single-entry bookkeeping book format or a daily balance table format, one subject may be replaced by regarding the information at the stage where the input format is selected as the own subject. Of course, the entry (or selection) of the subject is not essential, and may be undecided, or the subject may be entered at the discretion of the operator without being confident. Instead, at the time of inputting summary information, systematic questions will be presented one by one, and responses will be selected, and summary information necessary for subject decision will be acquired. Thereafter, additional questions are asked as necessary, and information necessary for subject determination is supplemented (S15-5 to 6). Here, additional questions refer to the subject distribution table of FIG. 37, search for leaks of information necessary to determine the subjects, and present corresponding questions, or the transaction classification and questions of FIG. With reference to the table of contents and detailed questions, when there is a trading partner flag corresponding to trading segment 2, additional information about the trading partner can be called up and asked.

  FIG. 15-2 is a flowchart of a type (question expression input A) of acquiring not only a summary but also all items in a question format, such as a cash account book format. The configuration of the flowchart is basically the same as step S15-1 to step S15-6 in FIG. 15-1 and step S15-21 to step S15-26 in FIG. For example, the type of the account book selected first may be reconfirmed finally (S15-27) so that all pieces of transaction information can be acquired in a question-based manner, including whether it is payment / withdrawal or the like (S15-27). In addition, as a type which acquires not only the abstract but also all items in the question form, it is not limited to the cash book form of single-entry bookkeeping, for example, if it is configured as in the question system of FIG. An input format (such as a journal format) can be used, and the processing flow shown in FIG. 15-2 can be used.

  15-3 is a figure which shows the transaction information input processing flow of a question type | formula slip input system. In this type, the question type slip input screen of the designated type is configured and displayed, and the input to each question is acquired (S15-31 to 33).

  FIG. 16 is a flowchart in the case of paying particular attention to the order of questions in the transaction information input processing flow for each input format. For example, when the input format is selected on the screen of FIG. 5 (S16-1), the table of input format and input order of FIG. 17, the table of input format and question contents of FIG. 18 and the table of input order and content of FIG. It is called (S16-2). Here, in the table of the input format and the input order in FIG. 17, it is defined what input fields are required for each input format, and more specific of each element (normal input n, question expression input n, etc.) Content is defined in the table of FIG. Furthermore, necessary elements in the table of FIG. 18 are defined in the dictionary of FIGS. 21 to 26, respectively. Further, in FIG. 20, it is defined in which display order the question is expanded for each input format. The system refers to these tables, sorts the question input items and the normal input items according to the input format (S16-3), and generates configuration information of the normal input items (S16-4). As described above, it is possible to flexibly adjust and optimize the question system and the order according to the type of transaction, and to present the question in an easy-to-understand manner to the operator and to input (select) the answer.

  The question expression input format may be always displayed as an item as in the embodiment shown in FIG. 5 or the like (S16-6 to 24), or when a necessary question is required (for example, the previous question is selected and answered) Pop-up display may be made at time point) (S16-25 to 28). When displaying as an item (S16-5), call each table for question expression input that composes the question system constructed according to the input format (S16-6), take out the question items according to the order of the questions, and configure the screen The information is set (S16-7). If this is done for all question items (S16-8) and screen information of each item for question input is generated (S16-9), composition information of normal input and question input is synthesized and an input screen is displayed. It generates and displays (S16-10).

  On this screen, when the operator answers the question items (S16-12), it is confirmed whether the answers are made in order (S16-14-15), and the selection input is accepted, and the next question is selected according to the selected contents. The selected item is called and displayed (S16-16 to S17). When the answer of the series of question items is completed in this way, the question and the answer are linked (S16-19). If there is an input in the normal input field, the input content is acquired (S16-13). When the answer to the necessary item is acquired (S16-20), it is determined whether or not the additional question is necessary (S16-21), and the additional question is called up and the answer is acquired if necessary (S16-21) -24).

  FIG. 34 shows data of an adviser managed by the accounting office system, and FIG. 35 shows data of an accounting office managed by the adviser system. These are referred to when contacting an adviser or an office that has a contract, or when sending and receiving input data, transaction information data, journal data, etc. online.

  FIG. 38 is a view showing a configuration example of the bookkeeping system according to the present invention, and FIG. 38-1 is a configuration example of an adviser system including the adviser terminal 10, and FIG. 38-2 is an accounting office server 20 or a client terminal. 30 is a configuration example of an accounting office system including T.30.

  The adviser system is, for example, a personal computer used in the adviser company, and an input unit 11 such as a keyboard and a scanner, a display unit 12 such as a liquid crystal display, an output unit 13 such as a printer, and accounting affairs via the Internet. Such as a communication unit 14 for connecting to a place, a storage unit 15 in which various data and accounting software (not shown) are stored, and a CPU that realizes various functions by executing a program read from the storage unit 15 A processing unit 16 is provided. In the present embodiment, although the adviser system is described as the adviser terminal 10 which is a personal computer disposed in the adviser company, the adviser terminal 10 can provide various functions and data of the present application system described in this specification. 10 may be a smart phone or a tablet PC, and furthermore, various functions of the client terminal 10 may be realized as a web service by a web server accessible from a PC of a client company. In addition, various data and tables stored in the storage unit 15 may be configured as a client-server system disposed in a server accessible from a personal computer (client PC) or a tablet terminal as an adviser.

  The storage unit 15 stores various data for creating and outputting accounting data provided to the accounting office. In the present embodiment, the data of the storage unit 15 is shown in various tables shown in FIGS. 17 to 20, various dictionaries shown in FIGS. 21 to 26, and 30 and FIGS. 27 to 29, and 31 to 33. Data are included.

  The processing unit 16 includes an input receiving unit, a journal data creation unit, a dictionary management unit, a data management unit, a subject processing unit, a transaction information data generation unit, a search processing unit, and the like. These elements are realized by the accounting software stored in the processing unit 15 in the adviser terminal 10 being developed on a CPU, and may include additional elements for implementing various processes of the present invention described later. .

  The accounting office system shown in FIG. 38-2 has almost the same configuration as that of the adviser system, except that the accounting department has a book preparation section in the processing section as a business specific to the accounting office. The accounting office server 20 and the client terminal 30 may have the same configuration as shown in FIG. 38-2, or the server 20 has a part of the means, functions or information shown in FIG. May be included in the client terminal 30, and furthermore, the server 20 and the client terminal 30 may partially include the elements shown in FIG.

  FIG. 39 illustrates an example process flow for presenting additional questions. The system refers to the subject distribution table of FIG. 37 for transaction data for which predetermined input has been completed (S39-1), and scans whether there are unentered question items necessary to determine the subject (S39) -2). In some cases, the necessary additional question items are presented to supplement the input information (S39-3). More specifically, as shown in the frame on the right side of step 15-5 in FIG. 15-1, an unselected item among question (1), question (2),. Check if there is a question about the item that has not been selected. For example, in FIG. 37A, in the case where “expense payment” is selected in keyword 1 (question (1)) and “food and drink” is selected in keyword 2 (question (2)) in the question of question code “3a”, If the information on the "number of people" and "internal / external" members is not selected yet, the question information data (Fig. 31) on the information on the unselected "number of people" and "internal / external" members The questions may be generated and presented with reference to the question contents and the question table (FIG. 19).

  FIG. 40 is a flow chart for explaining an example of the journalizing process. Although it is assumed that the journalizing process is performed at the accounting office, the adviser may perform journal entry and make journalizing. The journalizing process collects the items selected in each selection item (S40-1), and determines the date of the journal based on it (S40-2). Then, a debit item, a debit amount, a credit item, and a credit amount are determined with reference to the item allocation table of FIG. 37, and a summary of the contents of abstract (to be described later) is determined (S40-3). ~ 7).

  FIG. 43 is an answer arrangement table in which the order of answers to the questions arranged when constructing the summary information is recorded. As shown in the figure, as described above, the summary information is generated from the transaction information which is a combination of question and answer. At this time, the operator uses the summary dictionary of FIG. 33 and the response layout table of FIG. The order of the answers is adjusted and output so that it is easy to understand and read. As shown in FIG. 43, a plurality of patterns are registered in the answer arrangement table, and the display order of the question and answer to be output as a summary for each pattern is defined. The currently set pattern is given a selection flag. Although at least one pattern is initially registered, other patterns can be additionally registered or deleted. In this way, it is possible to display or display summary information by designating or constructing a pattern that is easy for the adviser or the person in charge of the accounting office to view. In addition, by recording the abstract generation pattern and the number of times specified by the adviser or the person in charge of the accounting office, and analyzing / learning the tendency of the abstract generation pattern selected from the record, the adviser or accounting office You may make it reflect the habit of

  FIG. 41 is a diagram for explaining a processing flow of checking the propriety of the item which is normally input, based on the summary information created from the transaction information data acquired by the question type input. For example, in the journal entry form, it is a basic configuration that the subject is usually an input item, and only the abstract is created by the question input. In this case, for example, it is possible to automatically derive the subject from the abstract by performing the journalizing process described in FIG. 40, and the system automatically subjects the subject derived and the subject input in the normal input format. It can compare and verify. For example, in the adviser system, the subject information determined in the journalizing process of FIG. 40 is read (S41-1), and the subject information input by the normal input is read (S41-2). Compare these automatically determined subjects with the subjects entered by the operator (S41-3), output a warning (speech and / or highlighting) if they are different, add an unmatched flag, and add an accounting firm (S41-4). As a result, it becomes possible to extract, confirm and correct only subjects requiring attention regarding accuracy, and to improve the reliability of input data.

  FIG. 44 is a diagram showing some of the configuration examples of the bookkeeping system and the accounting process system according to the present invention. FIG. 44-1 shows a basic configuration, and all the embodiments described above are described with this configuration in mind. As shown in the figure, the terminal device 10 of the adviser is connected to the server device 20 installed in the accounting office via a network, and one or more client terminal devices 30 are operating in the accounting office. In this example, necessary data may be stored in the server device 20 of the accounting office, and in this case, it is in the form of a private cloud. In the embodiment shown in FIG. 44-2, the server device 20 on the accounting office side provides a service to the adviser in the form of a virtual machine. That is, computer resources of the server device 20 are allocated as virtual machines for each adviser, and the adviser terminal 10 operates as an input / output device. In FIG. 44-3, the storage unit of the server apparatus 20 on the accounting office side is installed in a data center or the like, and the terminal apparatus 10 of the advisor and the client terminal apparatus 30 of the accounting office access necessary data via the network. The system is configured as a cloud server form. FIG. 44-4 is an example in which the client terminal device 30 of the accounting office is provided in the form of a virtual machine by the server device 20 installed in the data center or the like in addition to the terminal device 10 of the adviser. As described above, the bookkeeping system or the accounting system of the present invention can be realized in various forms.

  Although some embodiments of the present invention have been described above in detail, the technical scope of the present invention is not limited to the above embodiments or examples, and the present invention deviates from the appended claims. The present invention can be realized as various modifications and changes without being performed. All such variations and modifications should be construed as falling within the scope of the present invention.

  The present invention can be used for accounting conducted between an accounting firm and its adviser.

DESCRIPTION OF REFERENCE NUMERALS 10 adviser terminal 20 accounting office server 30 accounting office client terminal 11 input unit 12 display unit 13 output unit 14 communication unit 15 storage unit 16 processing unit

Claims (10)

A bookkeeping system that generates a book table entry screen according to a single-entry bookkeeping form,
The bookkeeping system
Two or more questions necessary for double-entry bookkeeping based on specific rules specific to accounting / tax processing including the input form of double-entry book entry and transaction entry items requiring at least double-entry unique expertise including transfer documents, and the above-mentioned questions A double-entry bookkeeping question table consisting of answers in two or more double-entry bookkeeping input forms corresponding to
Based on the double-entry bookkeeping question table, one or more questions generated based on the single-entry bookkeeping input format and the specific rules specific to accounting / tax processing according to the presence or absence of user expertise and one or more questions corresponding to the questions Store a single-entry bookkeeping question table consisting of answers in the single-entry bookkeeping input format, and a question system table that defines an input format, an input table type corresponding to the input format, and an input configuration according to the user's expertise The area to be
Regarding a question by the input form of single bookkeeping necessary for bookkeeping based on a specific rule specific to accounting / tax processing based on a predetermined outline form that configures transaction contents based on the single bookkeeping question table and the question system table An area for storing configuration information of one or more book / table question input screens in a single-entry bookkeeping input format that defines the input order according to the presence or absence of the user's expert knowledge;
In the question read out from the single-entry bookkeeping question table, the specific rules specific to accounting and tax treatment are reflected on the basis of a predetermined outline form prepared for each transaction event to be accounted for Storage means including an area for storing question content data including specific question contents changed as above and answer options corresponding to the question contents;
Book table creation means for creating a book table entry screen including a question based on configuration information of the book table entry screen corresponding to the book table type;
Display means for presenting on the book table input screen the question contents corresponding to the book table type read out from the area for storing the question content data and the corresponding answer options;
Input receiving means for receiving an input of an answer to the question contents for the question contents presented by the display means, and generating input data including the question contents and the obtained answer;
Transaction information data generation means for generating transaction information data including transaction information necessary for double-entry bookkeeping to specify at least a debit item and a credit item from an accounting data from the input data;
And a data management means for registering data in the area for storing the transaction information data. The bookkeeping system according to claim 1, wherein
Journal data creation means is provided for creating journal data including any one or more of a debit item derived from the transaction information data, a credit item, and a date, an amount, or summary information acquired from the transaction information data,
The bookkeeping system, wherein the data management means registers the journal data and transaction information data in an area for storing. The bookkeeping system according to claim 1 or 2, wherein
The bookkeeping system is characterized in that the input receiving means comprises at least an input form in an input form in any of an account book form, an auxiliary book form, a journal form, a journal form, a transfer slip form, or a date table form. The bookkeeping system according to any one of claims 1 to 3, wherein
The input receiving means receives an input of either a debit item or a credit item of the journal data,
The system further comprises processing means for comparing the account entered by the input accepting means with the account automatically derived from the transaction information data, and adding the comparison result as a flag to the journal data.
The bookkeeping system, wherein the data management means registers the journal data and transaction information data in an area for storing. The bookkeeping system according to any one of claims 1 to 4, wherein
The question content data is accounting and tax based on the form of 5W1H (when, where, who, what, what, why) or 5W2H (when, where, who, what, doing, why, how much) A bookkeeping system characterized by storing question contents necessary for bookkeeping based on a specific rule specific to processing and question contents data for storing an answer option corresponding to the question. The bookkeeping system according to any one of claims 1 to 5, wherein
The question content data includes (1) transaction type, (2) sender or payer, (3) receiver or receiver, (4) order of transaction object or object, or (1) transaction type, (2) A bookkeeping system characterized in that information is acquired in the order of (2) a receiver or receiver, (3) a sender or a payer, and (4) a transaction object or transaction object. The bookkeeping system according to any one of claims 1 to 6, wherein
The storage means comprises an area for storing an answer arrangement table in which the order of answers to the questions arranged when constructing the summary information is recorded,
A journal data creation means for creating journal data including any one or more of a debit item derived from the transaction information data, a credit item, and a date, an amount, or a summary information acquired from the transaction information data, Relocation of the input of the question and the obtained answer based on the order of the table, and generating summary information that facilitates understanding of transaction contents including information necessary for generating double-entry book journal entries. Bookkeeping system. A bookkeeping system that generates a book table entry screen in a double-entry bookkeeping input format,
The bookkeeping system
From one or more questions generated based on the input format of single-entry bookkeeping and specific rules specific to accounting / tax processing according to the presence or absence of the user's expertise, and responses from one or more single-entry bookentry input formats corresponding to the question Question table for single bookkeeping,
Double entry bookkeeping based on specific rules specific to accounting and tax treatments including input fields of double entry bookkeeping based on the single entry bookkeeping question table and entry fields of transactions requiring double entry keeping specific expertise including at least transfer documents. A double-entry bookkeeping question table consisting of two or more required questions and two or more double-entry bookkeeping input responses corresponding to each question,
An area for storing a question system table defining an input format, a book table type corresponding to the input format, and an input configuration according to the presence or absence of the expert knowledge of the user;
Related to a single-entry bookkeeping input form necessary for bookkeeping based on specific rules specific to accounting and tax processing based on a predetermined outline form configuring transaction contents based on the double-entry bookkeeping question table and the question system table An area for storing configuration information of one or more book table question input screens in a double-entry bookkeeping input format that defines the input order according to the presence or absence of the user's specialized knowledge;
In the question read out from the double-entry bookkeeping question table, the specific rules specific to accounting and tax treatment are reflected on the basis of a predetermined outline form prepared for each transaction event to be accounted, and the concept of the middle line is taken Storage means including an area for storing question content data including specific question contents changed as above and answer options corresponding to the question contents;
Book table creation means for creating a book table input screen including the question based on configuration information of the book table input screen corresponding to the book table type;
Display means for presenting on the book table input screen the question contents corresponding to the book table type read out from the area for storing the question content data and the corresponding answer options;
Input receiving means for receiving an input of an answer to the question contents for the question contents presented by the display means, and generating input data including the question contents and the obtained answer;
Transaction information data generation means for generating transaction information data including transaction information necessary for double-entry bookkeeping to specify at least a debit item and a credit item from an accounting data from the input data;
And a data management means for registering data in the area for storing the transaction information data. A bookkeeping program that controls a bookkeeping system that generates a book table entry screen according to a single-entry bookkeeping input form,
The bookkeeping system
Two or more questions necessary for double-entry bookkeeping based on specific rules specific to accounting / tax processing including the input form of double-entry book entry and transaction entry items requiring at least double-entry unique expertise including transfer documents, and the above-mentioned questions A double-entry bookkeeping question table consisting of answers in two or more double-entry bookkeeping input forms corresponding to
Based on the double-entry bookkeeping question table, one or more questions generated based on the single-entry bookkeeping input format and the specific rules specific to accounting / tax processing according to the presence or absence of user expertise and one or more questions corresponding to the questions Store a single-entry bookkeeping question table consisting of answers in the single-entry bookkeeping input format, and a question system table that defines an input format, an input table type corresponding to the input format, and an input configuration according to the user's expertise The area to be
Regarding a question by the input form of single bookkeeping necessary for bookkeeping based on a specific rule specific to accounting / tax processing based on a predetermined outline form that configures transaction contents based on the single bookkeeping question table and the question system table An area for storing configuration information of one or more book / table question input screens in a single-entry bookkeeping input format that defines the input order according to the presence or absence of the user's expert knowledge;
In the question read out from the single-entry bookkeeping question table, the specific rules specific to accounting and tax treatment are reflected on the basis of a predetermined outline form prepared for each transaction event to be accounted for And storage means including a modified question content and an area for storing question content data consisting of answer options corresponding to the question content,
The bookkeeping program is
Book table creation means for creating a book table entry screen including a question based on configuration information of the book table entry screen corresponding to the book table type;
Display means for presenting on the book table input screen the question contents corresponding to the book table type read out from the area for storing the question content data and the corresponding answer options;
Input receiving means for receiving an input of an answer to the question contents for the question contents presented by the display means, and generating input data including the question contents and the obtained answer;
Transaction information data generation means for generating transaction information data including transaction information necessary for double-entry bookkeeping to specify at least a debit item and a credit item from an accounting data from the input data;
A bookkeeping program characterized by causing the bookkeeping system to function as data management means for registering the transaction information data in an area for storing. The bookkeeping program according to claim 9 , further comprising:
Journal data creation means for creating journal data including any one or more of a debit item derived from the transaction information data, a credit item, and a date, amount, or summary information acquired from the transaction information data;
A bookkeeping program characterized by causing the bookkeeping system to function as data management means for registering the journal data and transaction information data in an area for storing.

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