JP6608695B2 - Accounting book management apparatus, accounting book management method, and accounting book management program - Google Patents

Description

  The present invention relates to an accounting book management device, an accounting book management method, and an accounting book management program.

  Patent Document 1 discloses a journal data creation device that can easily cope with a change in accounting standards when obtaining transaction data from an external business system.

Japanese Patent No. 5628576

  However, in the prior art, it is not possible to manage the book data of a plurality of accounting standards.

  The present invention has been made in view of the above problems, and an object thereof is to provide an accounting book management apparatus, an accounting book management method, and an accounting book management program capable of managing book data of a plurality of accounting standards. And

  In order to solve the above-described problems and achieve the object, an accounting book management apparatus according to the present invention includes a control unit and a storage unit for managing book data corresponding to each accounting standard for a plurality of accounting standards. The storage unit manages a common storage area, which is a storage area for managing common book data in the plurality of accounting standards, and book data unique to each accounting standard A plurality of unique storage areas that are storage areas for, and the control unit specifies book data corresponding to the accounting standards included in the plurality of accounting standards and a storage area as a management destination of the book data If the area identification data specifies the common storage area based on the area identification data, the book data is stored in the common storage area, and the area identification data specifies the unique storage area. If it is intended to, it having an input execution means for storing the book data in its own storage area specified by the area identification data, characterized by.

  The accounting book management device according to the present invention includes a display unit in the accounting book management device, and the storage unit corresponds to each of the area identification data corresponding to a common storage area and each of the plurality of unique storage areas. A plurality of slip classifications defined by combining each element included in a set having a plurality of area identification data elements in each of the three classifications of the provisional and the settlement are usually assigned to the area identification data corresponding to each slip classification. Including a slip classification master stored in association with each other, and the input execution means includes a screen for inputting book data, and an area for inputting at least area identification data and an area for inputting slip classification. When the area identification data is input in a state where what is included is displayed on the display unit, the slip classification is entered according to the slip classification master. An area for causing, that only the input region identification data and string attached slip segment is controlled to a state that can be entered, characterized by.

  The accounting book management device according to the present invention includes a display unit in the accounting book management device, and the storage unit corresponds to each of the area identification data corresponding to a common storage area and each of the plurality of unique storage areas. A plurality of slip classifications defined by combining each element included in a set having a plurality of area identification data elements in each of the three classifications of the provisional and the settlement are usually assigned to the area identification data corresponding to each slip classification. The area identification corresponding to the unique storage area corresponding to the accounting standard specified by each standard identification data, the slip classification master stored in association with the plurality of standard identification data corresponding to each of the plurality of accounting standards An output classification master stored in association with a pair of data and area identification data corresponding to the common storage area, and the control unit outputs book data. When the reference identification data is input in a state where the display includes at least an area for inputting the reference identification data and an area for inputting the slip classification, A pair of area identification data associated with the reference identification data is extracted with reference to the output classification master, and an area for inputting the slip classification is determined according to the slip classification master as a pair of the extracted area identification data. It is characterized by comprising output execution means for controlling so that only slip slips associated with each can be input.

  The accounting book management apparatus according to the present invention includes a display unit in the accounting book management apparatus, and the storage unit includes area identification data corresponding to the unique storage area and an accounting standard corresponding to the unique storage area. Including a subject control master that stores subject identification data for identifying unusable subjects in association with each other, and the input execution means is a screen for inputting book data, and inputs at least region identification data Region identification data and subject identification data when subject identification data and subject identification data are input in a state in which the area including the region for inputting subject identification data and the region for inputting subject identification data is displayed on the display unit Check whether data is stored in the subject control master, and if it is stored, display an error notification screen on the display unit, And it features.

  The accounting book management apparatus according to the present invention is the accounting book management apparatus according to the present invention, further comprising a display unit, wherein the storage unit includes a closing date management master that stores the area identification data and the closing date in association with each other. The input execution means is a screen for inputting book data, and includes at least an area for inputting an occurrence date and an area for inputting area identification data displayed on the display unit. When the date of occurrence and area identification data are input in the above, the closing date associated with the input area identification data is extracted from the closing date management master, and the input date of occurrence is before the extracted closing date Is characterized by displaying an error notification screen on the display unit.

  The accounting book management apparatus according to the present invention is characterized in that, in the accounting book management apparatus, the plurality of accounting standards include international accounting standards.

  The accounting book management apparatus according to the present invention is characterized in that, in the accounting book management apparatus, the plurality of accounting standards include Japanese accounting standards.

  The accounting book management apparatus according to the present invention is characterized in that, in the accounting book management apparatus, the plurality of accounting standards are international accounting standards and Japanese accounting standards.

  An accounting book management method according to the present invention is an accounting book management method for managing book data corresponding to each accounting standard for a plurality of accounting standards, which is executed by an information processing apparatus including a control unit and a storage unit. The storage unit includes a common storage area that is a storage area for managing book data common to the plurality of accounting standards, and a plurality of storage areas that are used to manage book data unique to each accounting standard. Specific storage area, and executed by the control unit, the book data corresponding to the accounting standards included in the plurality of accounting standards, and the area identification data for specifying the storage area as the management destination of the book data If the area identification data specifies the common storage area, the book data is stored in the common storage area, and the area identification data specifies the unique storage area. If it is to include input execution step of storing the book data in its own storage area specified by the area identification data, characterized by.

  An accounting book management program according to the present invention is an accounting book management for managing book data corresponding to each accounting standard for a plurality of accounting standards to be executed by an information processing apparatus including a control unit and a storage unit. The storage unit is a storage area for managing common book data for the plurality of accounting standards and a storage area for managing book data unique to each accounting standard. An area for specifying the book data corresponding to the accounting standards included in the plurality of accounting standards and the storage area to be a management destination of the book data, which includes a plurality of unique storage areas, and to be executed by the control unit If the area identification data specifies the common storage area based on the identification data, the book data is stored in the common storage area, and the area identification data is unique. If it is intended to identify 憶領 zone, it includes an input execution step of storing the book data in its own storage area specified by the area identification data, characterized by.

  According to the present invention, it is possible to manage book data of a plurality of accounting standards.

FIG. 1 is a diagram illustrating an example of a conventional accounting system. FIG. 2 is a diagram illustrating the concept of the multiple accounting standards area. FIG. 3 is a block diagram illustrating an example of the configuration of the accounting book management apparatus 100. FIG. 4 is a diagram illustrating an example of the slip classification master 106b. FIG. 5 is a diagram illustrating an example of the output target category master 106c. FIG. 6 is a diagram illustrating an example of the subject control master 106d for each reference category. FIG. 7 is a diagram illustrating an example of the due date management master 106e for each reference category. FIG. 8 is a diagram illustrating an example of control of the journal entry screen MA. FIG. 9 is a diagram illustrating an example of control of the journal entry screen MA. FIG. 10 is a diagram illustrating an example of the journal entry screen MA. FIG. 11 is a diagram illustrating an example of the range designation screen MB. FIG. 12 is a diagram showing an example of the slip classification master 106b and book data. FIG. 13 is a diagram illustrating an example of book data. FIG. 14 is a diagram illustrating an example of range specification. FIG. 15 is a diagram illustrating an example of range specification. FIG. 16 is a diagram showing an example of the slip classification master 106b and book data. FIG. 17 is a diagram illustrating an example of book data. FIG. 18 is a diagram illustrating an example of range specification. FIG. 19 is a diagram illustrating an example of range specification. FIG. 20 is a diagram illustrating an example of the slip classification master 106b and book data. FIG. 21 is a diagram illustrating an example of book data. FIG. 22 is a diagram illustrating an example of range specification. FIG. 23 is a diagram illustrating an example of range specification.

  Embodiments of the present invention will be described in detail with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
There has been a mechanism (accounting system) for managing accounting processing in accordance with one accounting standard called Japanese standards. For example, as shown in FIG. 1, the conventional accounting system manages book data as “normal slip” for managing journal slips based on normal transactions, “provisional slip” for simulation purposes, and closing settlement journal slips in settlement processing. Managed by slip classification such as "Financial settlement slip". FIG. 1 is a diagram illustrating an example of a conventional accounting system.

  On the other hand, in the consolidated financial statements, an increasing number of companies adopt accounting standards different from Japanese standards, and management according to multiple accounting standards has become necessary. For example, due to the recent social situation, it has become necessary to manage accounting processes not only in accordance with Japanese standards but also in International Financial Reporting Standards (IFRS).

  However, the method of adopting accounting standards has a great impact on the company's policy and the method of dealing with core business systems such as sales systems, so it is quite difficult to build a flexible accounting system mechanism. It was not easy.

  The present embodiment relates to an accounting book management system that manages accounting data (book data) in accordance with a plurality of accounting standards (for example, IFRS, accounting standards of various countries (for example, Japanese standards, US standards, etc.)). is there. According to the present embodiment, it is possible to manage an accounting book based on a plurality of accounting standards. In addition, since it is possible to manage multiple accounting standard books in various patterns, it has become possible to flexibly deal with the book management methods of each company.

In the present embodiment, in the accounting book management system, a common area for managing the book data that has no difference in the journal entry (accounting process) according to the accounting standard, and a book that conforms to the accounting process in accordance with each accounting standard. A system (standard classification management) that divides the data into its own area where data is booked (managed) (standard category management) is established to manage the book data. For example, when book data is managed in accordance with Japanese standards and IFRS, the book data management pattern is, for example, the following pattern 1 to pattern 3 (see FIG. 2). FIG. 2 is a diagram showing the concept of the multiple accounting standards area. As a result, it is possible to manage book data based on multiple accounting standards in various patterns, and it has become an accounting system that can flexibly respond to company policies and journal generation methods for external core business systems.
Pattern 1: The book data is always double-managed by the Japanese standard original area and the IFRS original area.
Pattern 2: Book data conforming to accounting procedures common between Japanese GAAP and IFRS is managed in a common area, and book data conforming to accounting procedures unique to each accounting standard is managed in each original area of Japanese GAAP and IFRS To do.
Pattern 3: Book data in accordance with Japanese accounting standards is managed in a common area, and book data related to differences in accounting processes between Japanese standards and IFRS is managed in an IFRS unique area.

  In addition, in this embodiment, when managing book data in accordance with a plurality of accounting standards, it is possible to set the extraction condition specification of the form, input item control, and deadline management for each accounting standard, which also has a convenient function. Yes. Specifically, it is possible to easily specify the accounting standard when outputting the accounting form by controlling the range specification selection when outputting the accounting form. In addition, by controlling the subjects that can be used in each accounting area, entry of subjects due to operational mistakes is suppressed. In addition, by introducing the concept of closing each accounting area, operational errors are suppressed.

[2. Constitution]
An example of the configuration of the accounting book management apparatus 100 according to the present embodiment will be described with reference to FIGS. FIG. 3 is a block diagram illustrating an example of the configuration of the accounting book management apparatus 100.

  The accounting book management apparatus 100 is a commercially available desktop personal computer in which an accounting system (specifically, accounting book management system or the like) is introduced. Note that the accounting book management apparatus 100 is not limited to a stationary information processing apparatus such as a desktop personal computer, but is a portable personal computer such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer. It may be a type information processing apparatus.

  The accounting book management apparatus 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the accounting book management apparatus 100 is communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicatively connects the accounting book management apparatus 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the accounting book management apparatus 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet, an intranet, a LAN (Local Area Network), or the like.

  The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving various instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) and a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used.

  The storage unit 106 includes a book data storage unit 106a (including at least the unique storage area of the present invention. The storage unit 106 may include a plurality of the unique storage areas of the present invention or may include the common storage area of the present invention). , Slip classification master 106b (corresponding to the slip classification master of the present invention), output target classification master 106c (corresponding to the output classification master of the present invention), and item control master 106d by reference classification (corresponding to the subject control master of the present invention) ) And a reference date-specific date management master 106e (corresponding to the date management master of the present invention).

  The book data storage unit 106a includes a plurality of accounting standards (for example, IFRS, Japanese accounting standards, US accounting standards, etc.) and accounting data corresponding to each accounting standard (for example, journal occurrence dates and journals) Etc.) is a storage area for managing. Here, when realizing the management of the pattern 1 described above, the book data storage unit 106a only needs to have a plurality of unique storage areas for individually managing the book data corresponding to each accounting standard. Further, when realizing the management of the pattern 2 described above, the book data storage unit 106a reads “book data common to a plurality of accounting standards (specifically, the book contents are the same regardless of the accounting standards. Common storage area for managing "book data" and "book data unique to each accounting standard (specifically, book data whose book content differs depending on the accounting standard)" It is only necessary to have a plurality of unique storage areas. When realizing the management of pattern 3 described above, the common storage area is utilized for managing the book data corresponding to a specific accounting standard (for example, Japanese accounting standard), and the unique storage area It may be used to manage “book data corresponding to other accounting standards different from the specific accounting standards (for example, IFRS, US accounting standards, etc.)” in which the difference from the specific accounting standards is recorded. In addition, each storage area such as a unique storage area and a common storage area may be subdivided for each “slip classification” described later.

  The slip classification master 106b includes area identification data (for example, numbers and names) for specifying a common storage area and a plurality of area identification data (for example, numbers and names) for specifying each of a plurality of unique storage areas. A plurality of slip categories (for example, numbers and names) defined by combining each element included in the set with the elements into each of the three categories "normal slip", "provisional slip", and "financial slip slip" Is stored in association with area identification data corresponding to each slip classification. The slip classification master 106b may be, for example, as shown in FIG. The “reference category” shown in FIG. 4 corresponds to the area identification data.

  The output target category master 106c stores a plurality of reference identification data (for example, numbers and names) corresponding to each of a plurality of accounting standards in an area corresponding to a unique storage area corresponding to the accounting standard specified by each reference identification data The master is stored in association with a pair of identification data and area identification data corresponding to the common storage area. The output target classification master 106c may be, for example, as shown in FIG. The “output target classification” shown in FIG. 5 corresponds to the reference identification data.

  The item control master 106d for each reference string associates the region identification data corresponding to the unique storage area with the item identification data (for example, number and name) for identifying the item that cannot be used in the accounting standard corresponding to the unique storage region. It is the master that stores it. The item control master 106d for each reference category may be, for example, as shown in FIG. In addition, the course identification data stored in the course control master 106d for each reference category may be for specifying courses that can be used in accounting standards corresponding to the unique storage area.

  The due date management master 106e by reference classification is a master that stores the area identification data and the closing date in association with each other. For example, the reference date-specific deadline management master 106e may be as shown in FIG.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker (including a home television), a speaker, and a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that realizes a pointing device function in cooperation with the mouse can be used. In the following description, the output device 114 may be described as the monitor 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

  The control unit 102 is a CPU or the like that comprehensively controls the accounting book management apparatus 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, and necessary data, and performs various information processing based on these stored programs. Execute. The control unit 102 includes an input execution unit 102a including an input execution unit according to the present invention and an output execution unit 102b including an output execution unit according to the present invention in terms of functional concept.

  The input execution unit 102a performs processing for displaying a journal entry screen MA, which will be described later, on the output device 114. The input execution unit 102a performs processing for storing the book data input by the operator on the journal entry screen MA in the book data storage unit 106a.

  Here, when the book data storage unit 106a is for realizing the management of the pattern 1 described above (specifically, when the book data storage unit 106a has a plurality of unique storage areas), Based on the book data and area identification data input by the operator, the input execution unit 102a stores the book data in the unique storage area specified by the area identification data.

Further, when the book data storage unit 106a is for realizing the management of the pattern 2 described above (specifically, the book data storage unit 106a has one common storage area and a plurality of unique storage areas. In some cases, the input execution unit 102a executes the following processes (1) and (2) based on the book data and the area identification data input by the operator.
(1) When the area identification data specifies the common storage area, the book data is stored in the common storage area.
(2) When the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data.

Further, when the book data storage unit 106a is for realizing the management of the pattern 3 described above (specifically, the book data storage unit 106a has one common storage area and at least one unique storage area) In this case, the common storage area is utilized for managing book data corresponding to a specific accounting standard (for example, Japanese accounting standard), and the unique storage area is defined as “difference from the specific accounting standard”. Is used to manage book data corresponding to other accounting standards (for example, IFRS and US accounting standards) different from the specific accounting standard), the input execution unit 102a The following processes (3) and (4) are executed on the basis of the book data and area identification data input by the above.
(3) When the area identification data specifies the common storage area, the book data is stored in the common storage area. As a result of this processing, the book data corresponding to the input Japanese accounting standards is stored in a common storage area used for managing the book data corresponding to the Japanese accounting standards.
(4) When the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data. As a result of this processing, the input “book data corresponding to IFRS, accounting for differences from Japanese accounting standards” is stored in the unique storage area.

  The input execution unit 102a is “a screen for inputting book data and including at least an area for inputting area identification data and an area for inputting slip classification” (corresponding to a journal entry screen MA described later) ) Is displayed on the monitor 114, when the area identification data is input, according to the slip classification master 106b, the area for inputting the slip classification is input only for the slip classification associated with the input area identification data. You may control to the state which can be performed. Specifically, the input execution unit 102a can input “slip” which can be input to the journal entry screen MA by the operator based on the combination of “reference category” and “slip category” and the slip category master 106b input on the journal entry screen MA. Control of “section” may be performed.

  The input execution unit 102a is “a screen for inputting book data, including at least an area for inputting area identification data and an area for inputting subject identification data” (in a journal input screen MA described later) When the region identification data and the subject identification data are input while the monitor 114 is displayed, it is confirmed whether the input region identification data and the subject identification data are stored in the subject control master 106d for each reference category. If it is stored, an error notification screen may be displayed on the monitor 114. Specifically, the input execution unit 102a can input an entry to the journal entry screen MA based on the “reference category” and “journal item” and the category-specific subject control master 106d entered on the journal entry screen MA. “Journaling subject” may be controlled. Here, an example of screen control of the input execution unit 102a will be described with reference to FIG. 8 on the premise that the subject control master 106d for each reference category is as shown in FIG. As shown in FIG. 8, the input execution unit 102a sets the item control master 106d for each reference category based on the combination of the reference category “IFRS” and the journal item “800: reserve for repair” input on the journal entry screen MA. Referring to it, it is checked whether or not the combination is stored in the item control master for each reference category. In this case, “800: provision for repair” is set in the item control master 106d for each reference category as an item that cannot be used when the reference category “IFRS” is input. Determines that the subject of the journal is unusable and notifies the operator of an error on a pop-up screen.

  The input execution unit 102a is “a screen for inputting book data, including at least an area for inputting occurrence date and an area for inputting area identification data” (corresponding to a journal input screen MA described later) ) Is displayed on the monitor 114, the date of occurrence and the area identification data are input, and the closing date associated with the input area identification data is extracted from the reference date management master 106e. An error notification screen may be displayed on the monitor 114 before the deadline on which the occurrence date is extracted. Specifically, the input execution unit 102a allows the operator to enter the journal entry screen MA based on the “date of journal entry” and “reference category” and the due date management master 106e by criteria category entered on the journal entry screen MA. Control of “reference category” that can be input may be performed. Here, an example of the screen control of the input execution unit 102a will be described with reference to FIG. 9 on the assumption that the due date management master 106e by reference category is as shown in FIG. As shown in FIG. 9, the input execution unit 102 a performs the classification for each reference category based on the combination of the journal occurrence date “20XY / 1/20” and the criterion category “1: Japanese standard” entered on the journal entry screen MA. Refer to the day management master 106e. In this case, since “20XY / 3/31” is set as the closing date in the case of the reference category “1: Japanese standard”, the input execution unit 102a sets “20XY”. It is determined that the standard classification “1: Japanese standard” with “/ 1/20” as the journal occurrence date cannot be input, and an error is notified to the operator on a pop-up screen.

  The output execution unit 102b performs processing for displaying a range designation screen MB, which will be described later, on the output device 114. The output execution unit 102b performs processing for outputting an accounting form based on the range designated by the operator on the range designation screen MB.

  Here, when the book data storage unit 106a is for realizing the management of the pattern 1 described above (specifically, when the book data storage unit 106a has a plurality of unique storage areas), Based on the reference identification data input by the operator, the output execution unit 102b uses the unique storage area specified by the reference identification data (or the area identification data associated with the reference identification data in the output target classification master 106c). Output book data.

  Further, when the book data storage unit 106a is for realizing the management of the pattern 2 described above (specifically, the book data storage unit 106a has one common storage area and a plurality of unique storage areas. When there is, the output execution unit 102b extracts the book data from the storage area specified by the area identification data associated with the reference identification data in the output target division master 106c based on the reference identification data input by the operator. Output.

  Further, when the book data storage unit 106a is for realizing the management of the pattern 3 described above (specifically, the book data storage unit 106a has one common storage area and at least one unique storage area) In this case, the common storage area is utilized for managing book data corresponding to a specific accounting standard (for example, Japanese accounting standard), and the unique storage area is defined as “difference from the specific accounting standard”. Is used to manage book data corresponding to other accounting standards (for example, IFRS and US accounting standards) different from the specific accounting standard), the output execution unit 102b The area identification data associated with the reference identification data in the output target classification master 106c is shared based on the reference identification data input by If corresponds to 憶領 zone outputs the book data from the common memory area, if it corresponds to its own storage area and outputs the book data from the original storage area.

  The output execution unit 102b is “a screen for outputting book data, including at least an area for inputting reference identification data and an area for inputting slip classification” (corresponding to a range designation screen MB described later) ) Is displayed on the monitor 114, a pair of area identification data associated with the reference identification data is extracted with reference to the output target category master 106c, and the slip category master 106b is referred to. The area for entering the slip classification may be controlled so that only the slip classification associated with each of the extracted region identification data pairs can be input. Specifically, the output execution unit 102b can select “slip” that can be designated on the range designation screen MB by the operator based on the “output target category”, the slip category master 106b, and the output target category master 106c input on the range designation screen MB. Control of “section” may be performed. Here, an example of screen control of the output execution unit 102b will be described on the assumption that the slip classification master 106b is as shown in FIG. 4 and the output target classification master 106c is as shown in FIG. Since the output target category “Japan Standard” is linked to the standard category “Common, Japanese Standard” in the output target category master 106c, the output execution unit 102b receives the output target category “Japanese Standard” in the range designation screen MB. If it is, the slip category “106, 11, 20, 110, 111” linked to each criteria category is referred to as the range designation screen MB by referring to the slip category master 106b based on the standard category “common, Japanese standard”. You may output to the area | region for inputting the slip classification contained. Also, since the output target category “IFRS” is linked to the reference category “common, IFRS” in the output target category master 106c, the output execution unit 102b receives the output target category “IFRS” in the range designation screen MB. If there is, the slip classification master 106b is referred to based on the reference category “common, IFRS” and the slip category “10, 11, 20, 210, 211” associated with each reference category is included in the range designation screen MB. You may output to the area | region for inputting a slip classification.

[3. Screen configuration example]
Configuration examples of the journal entry screen MA and the range designation screen MB displayed on the output device 114 will be described with reference to FIGS. FIG. 10 is a diagram illustrating an example of the journal entry screen MA. FIG. 11 is a diagram illustrating an example of the range designation screen MB.

  The journal entry screen MA is roughly divided to display an edit box MA1 for displaying the date of occurrence of the journal so as to be inputable, an edit box group MA2 for displaying the reference category so as to be inputable, and a slip classification capable of being input. Edit box group MA3 and an area MA4 for inputting journals. In the area MA4, an edit box group MA41 for displaying a debit journal entry item so as to be inputable, an edit box MA42 for displaying a debit amount so as to be inputable, and a credit journal entry item can be input. Edit box group MA43 and an edit box MA44 for displaying the credit amount in an inputable manner.

  The range designation screen MB is composed of an edit box MB1 for displaying an output target category so as to be inputable, an edit box MB2 for designating a slip category, and a button MB3 for selecting “print”. .

[4. Specific example of processing]
A specific example of book data management in the slip classification and a plurality of standard classifications (Japanese standard and IFRS) executed in the present embodiment will be described with reference to FIGS.

[4-1. Example 1 (always double management)]
The processing contents of the input execution unit 102a and the output execution unit 102b performed at the time of the above pattern 1 (see FIG. 2) will be described with reference to FIGS. Here, in this description, it is assumed that the data shown in FIG. 12 is stored in the slip classification master 106b.

[4-1-1. Journal entry]
First, an example of the book data that the operator inputs on the journal entry screen MA when the newspaper fee of 4200 yen is paid for 20XY / 1/20 will be described with reference to FIG. The operator inputs (inputs) the same journal entry into the journal entry screen MA for each of the “Japanese standard” and “IFRS” standard classifications. Specifically, with respect to the book data in accordance with Japanese standards, the operator has an entry date “20XY / 1/20”, a standard category “1: Japanese standard”, a slip category “110: normal journal (JGAAP)”, And the journal entry for the payment. The input execution unit 102a stores the journal entry in the area specified by the slip classification “110: normal journal (JGAAP)” in the storage area (unique storage area) specified by the reference classification “1: Japanese standard”. In addition, regarding the book data in accordance with IFRS, the operator is responsible for the journal occurrence date “20XY / 1/20”, standard category “2: IFRS”, slip category “210: regular journal (IFRS)”, and related payments. Enter a journal entry. The input execution unit 102a stores the journal entry in the area specified by the slip classification “210: normal journal (IFRS)” in the storage area (unique storage area) specified by the reference classification “2: IFRS”.

  Next, when 50,000 yen is sent to the customer A on 20XY / 1/25, and the customer A receives the product on 20XY / 1/30 and completes the acceptance (the payment is 20XY / 2/10) An example of the book data stored in the book data storage unit 106a will be described with reference to FIG. In this case, the date of occurrence of journal entries differs depending on the difference in revenue recognition between Japanese GAAP and IFRS. Therefore, the operator needs to input book data conforming to the accounting processes of Japanese standards and IFRS to the journal entry screen MA. Specifically, regarding the book data in accordance with the Japanese standard, the operator generates the journal entry date “20XY / 1/20” unique to the Japanese standard, standard classification “1: Japanese standard”, slip classification “110: normal journal ( JGAAP) ”and journal entries. The input execution unit 102a stores the journal entry in the area specified by the slip classification “110: normal journal (JGAAP)” in the storage area (unique storage area) specified by the reference classification “1: Japanese standard”. On the other hand, with regard to the book data in accordance with IFRS, the operator generates the IFRS original journal occurrence date “20XY / 1/30”, the standard category “2: IFRS”, the slip category “210: regular journal (IFRS)”, and Enter a journal entry. The input execution unit 102a stores the journal entry in the area specified by the slip classification “210: normal journal (IFRS)” in the storage area (unique storage area) specified by the reference classification “2: IFRS”.

[4-1-2. Accounting report output]
Next, a process for outputting an accounting form based on Japanese standards (for example, a trial calculation table; the same applies hereinafter) will be described with reference to FIG. When the operator inputs the output target category “Japanese standard” and the two slip categories “110, 111” on the range designation screen MB and presses the print button, the output execution unit 102b displays each of the input two slip categories. Is acquired from the slip classification master 106b (here, the standard classification “1: Japan Standard” is acquired), and the acquired standard classification corresponds to the input output target classification Confirm (in this case, it is confirmed as “corresponding”), and if it is confirmed as “corresponding”, the slip in the unique storage area specified by the standard classification “1: Japanese standard” Journal data is acquired from the area specified by the category “110: Regular Journal (JGAAP)” and the area specified by the slip category “111: Financial Journal (JGAAP)”, and the two journal data acquired. To print a trial balance based on.

  Next, processing when outputting a trial calculation table by IFRS will be described with reference to FIG. When the operator inputs the output target category “IFRS” and the two slip categories “210, 211” on the range designation screen MB and presses the print button, the output execution unit 102b sets each of the input two slip categories. Acquire the reference category to be associated from the slip category master 106b (in this case, the reference category “2: IFRS” is acquired), and check whether the acquired reference category corresponds to the input output target category (In this case, it is confirmed as “corresponding”). When it is confirmed as “corresponding”, the slip classification “210 in the unique storage area specified by the reference classification“ 2: IFRS ”is used. : Journal entry data is acquired from the area specified by “Normal journal entry (IFRS)” and the area specified by slip classification “211: Closing journal entry (IFRS)”, and the two acquired journal data To print a trial balance based.

[4-2. Example 2 (Common accounting processes are managed in a common area)]
Processing contents of the input execution unit 102a and the output execution unit 102b performed in the case of the above-described pattern 2 (see FIG. 2) will be described with reference to FIGS. Here, in this description, it is assumed that the data shown in FIG. 16 is stored in the slip classification master 106b. In this description, [4-1. A description similar to that in Specific Example 1 (always double management) may be omitted.

[4-2-1. Journal entry]
First, an example of the book data that the operator inputs on the journal entry screen MA when the newspaper fee of 4200 yen is paid for 20XY / 1/20 will be described with reference to FIG. Since the journal for the payment is common between the Japanese standard and IFRS, the operator enters the journal entry date MA on the journal entry date “20XY / 1/20”, the standard classification “0: common”, and the slip classification “10”. : Regular journal (common) "and the journal for the payment. The input execution unit 102a stores the journal entry in the area specified by the slip classification “10: normal journal (common)” in the storage area (common storage area) specified by the reference classification “0: common”. In this way, journal data whose contents are common (matched) regardless of whether they are captured by Japanese standards or IFRS are stored in the common storage area, not the storage area for each accounting standard.

  Next, when 50,000 yen is sent to the customer A on 20XY / 1/25 and the customer A receives the product on 20XY / 1/30 and completes the acceptance, it is stored in the book data storage unit 106a. An example of the book data to be performed will be described with reference to FIG. As described above, the date of occurrence of journal entries differs depending on the difference in revenue recognition between Japanese GAAP and IFRS. Therefore, the operator needs to input book data conforming to the accounting processes of Japanese standards and IFRS to the journal entry screen MA. Specifically, regarding the book data in accordance with the Japanese standard, the operator generates the journal entry date “20XY / 1/20” unique to the Japanese standard, standard classification “1: Japanese standard”, slip classification “110: normal journal ( JGAAP) ”and journal entries. The input execution unit 102a stores the journal entry in the area specified by the slip classification “110: normal journal (JGAAP)” in the storage area (unique storage area) specified by the reference classification “1: Japanese standard”. On the other hand, with regard to the book data in accordance with IFRS, the operator generates the IFRS original journal occurrence date “20XY / 1/30”, the standard category “2: IFRS”, the slip category “210: regular journal (IFRS)”, and Enter a journal entry. The input execution unit 102a stores the journal entry in the area specified by the slip classification “210: normal journal (IFRS)” in the storage area (unique storage area) specified by the reference classification “2: IFRS”.

[4-2-2. Accounting report output]
Next, processing when outputting a trial calculation table based on Japanese standards will be described with reference to FIG. When the operator inputs an output target category “Japanese standard” and four slip categories “10, 11, 110, 111” on the range designation screen MB and presses the print button, the output execution unit 102b performs the following processing (A): To (C). In this description, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is “common”. It is assumed that they are two of “Japanese standards”.
(A) The reference category associated with each of the two input slip categories “10, 11” is acquired from the slip category master 106b (in this case, the reference category “0: common” is acquired), and the acquired reference Confirm whether the category corresponds to the standard category acquired in advance (in this case, the standard category “Common” is acquired in advance, so it is confirmed as “corresponding”). If it is confirmed that the document category is “contained”, the area specified by the slip category “10: normal journal (common)” in the common storage area specified by the reference category “0: common” and the slip category “11: Journal data is acquired from the area specified in “Financial Journal (Common)”.
(B) The reference category associated with each of the two input slip categories “110, 111” is acquired from the slip category master 106b (here, the reference category “1: Japan Standard” is acquired), and the acquired Confirm that the standard classification corresponds to the standard classification acquired in advance (here, the standard classification “Japanese Standard” has been acquired in advance, so “corresponding” is confirmed) When it is confirmed that “corresponding”, the area and slip classification specified by the slip classification “110: normal journal (JGAAP)” in the unique storage area specified by the reference classification “1: Japanese standard” Journal data is acquired from the area specified by “111: Earnings Journal (JGAAP)”.
(C) Print a trial calculation table based on the acquired four journal data.

Next, processing when outputting a trial calculation table by IFRS will be described with reference to FIG. When the operator inputs the output target category “IFRS” and the four slip categories “10, 11, 210, 211” on the range designation screen MB and presses the print button, the output execution unit 102b performs the following processing (D). (F) is executed. In this description, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is “common”. It is assumed that there are two “IFRS”.
(D) Same as (A) described above.
(E) The reference category associated with each of the two input slip categories “210, 211” is acquired from the slip category master 106b (here, the reference category “2: IFRS” is acquired), and the acquired reference Check if the category corresponds to the standard category acquired in advance (here, the standard category “IFRS” has been acquired in advance, so it is confirmed as “corresponding”)) If it is confirmed that the item is identified, the area identified by the slip classification “210: Normal Journal (IFRS)” and the slip classification “211: IFRS” in the unique storage area identified by the reference classification “2: IFRS”. The slip data is acquired from the area specified by “Financial Journal (IFRS)”.
(F) Same as (C) described above.

[4-3. Example 3 (Japanese standards are managed in the common area and differences are managed in the IFRS area)]
The processing contents of the input execution unit 102a and the output execution unit 102b performed at the time of the above-described pattern 3 (see FIG. 2) will be described with reference to FIGS. Here, in this description, it is assumed that the data shown in FIG. 20 is stored in the slip classification master 106b. In this description, [4-1. Specific example 1 (always double management)] and [4-2. A description similar to Example 2 (common accounting processing is managed in a common area)] may be omitted.

[4-3-1. Journal entry]
First, an example of the book data that the operator inputs to the journal entry screen MA when the newspaper fee of 4200 yen is paid for 20XY / 1/20 will be described with reference to FIG. In addition, since it overlaps with the content mentioned above, the description is abbreviate | omitted.

  Next, the product 50,000 yen is sent to the customer A on 20XY / 1/25, the customer A receives the product on 20XY / 1/30, the inspection is completed, and the sales as of 20XY / 3/31. An example of the book data stored in the book data storage unit 106a when accounting difference is accounted for will be described with reference to FIG. Specifically, regarding the book data in accordance with the Japanese standard, the operator can enter the journal occurrence date “20XY / 1/20”, the standard category “0: common”, the slip category “10: normal journal (common)”, and Enter a Japanese journal entry. The input execution unit 102a stores the input journal entry in the area specified by the slip classification “10: normal journal (common)” in the storage area (common storage area) specified by the reference classification “0: common”. To do. On the other hand, with regard to the book data in accordance with IFRS, which has recorded the difference from Japanese GAAP, the operator can create the journal entry date “20XY / 1/20”, the standard category “2: IFRS”, the slip category “211: closing journal (IFRS) Difference) ”and the IFRS journal that records the difference from Japanese GAAP. The input execution unit 102a stores the input journal entry in the area specified by the slip classification “211: closing journal (IFRS difference)” in the storage area (unique storage area) specified by the reference classification “2: IFRS”. Store. In this way, the Japanese journal data is stored in the common storage area, and the IFRS journal data accounting for the difference from the Japanese standard is stored in the IFRS original storage area.

[4-3-2. Accounting report output]
Next, a process when outputting an accounting form based on Japanese standards will be described with reference to FIG. When the operator inputs an output target category “Japanese standard” and three slip categories “10, 11, 20” on the range designation screen MB and presses the print button, the output execution unit 102b performs the following processing (G) and ( H). In this description, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is “common”. It is assumed that they are two of “Japanese standards”.
(G) The reference category associated with each of the three input slip categories “10, 11, 20” is acquired from the slip category master 106b (here, the reference category “0: common” is acquired), and the acquisition is performed. Confirm that it corresponds to the standard category acquired in advance (in this case, since the standard category “common” has been acquired in advance, it is confirmed as “corresponding”) If it is confirmed that the item is “corresponding”, the slip category “10: normal” in the common storage area (which stores slip data corresponding to Japanese standards) specified by the criteria category “0: common” Journal data is acquired from the area specified by “journal (common)” and the area specified by slip classification “11: settlement journal (common)” and the area specified by slip classification “20: provisional slip (common)”. .
(H) Print a trial calculation table based on the three journal data (normal slip, provisional slip, settlement slip) in accordance with the acquired Japanese standards.

Next, processing when outputting a trial calculation table by IFRS will be described with reference to FIG. When the operator inputs the output target category “IFRS” and the four slip categories “10, 11, 20, 211” on the range designation screen MB and presses the print button, the output execution unit 102b performs the following processing (I). (K) is executed. In this description, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is “common”. It is assumed that there are two “IFRS”.
(I) Same as (G) described above.
(J) The reference category associated with the input slip category “211” is acquired from the slip category master 106b (here, the reference category “2: IFRS” is acquired), and the acquired reference category is acquired in advance. Confirm that it corresponds to the standard category (here, since the standard category “IFRS” has been acquired in advance, it is confirmed as “corresponding”), and “corresponding” If it is confirmed, the slip category “211: closing journal” in the unique storage area (the journal data corresponding to the IFRS in which the difference from the Japanese standard is recorded) specified by the criteria category “2: IFRS” is stored. Journal data is acquired from the area specified by “(IFRS difference)”.
(K) Print out a trial calculation table based on three journal data (ordinary slip, provisional slip, settlement slip) in accordance with the acquired Japanese standards and one journal data (difference only) in accordance with the acquired IFRS.

[5. Other Embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

  For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be performed manually, or all of the processes described as being performed manually are all performed. Alternatively, a part can be automatically performed by a known method.

  In addition, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each processing, screen examples, and database configurations shown in the present specification and drawings, unless otherwise specified. Can be changed arbitrarily.

  Further, regarding the accounting book management apparatus 100, each illustrated component is functionally conceptual and does not necessarily need to be physically configured as illustrated.

  For example, the processing functions provided in the accounting book management apparatus 100, in particular, the processing functions performed by the control unit, are all or partly realized by the CPU and a program interpreted and executed by the CPU. It may also be realized as hardware by wired logic. The program is recorded on a non-transitory computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the accounting book management is performed as necessary. It is mechanically read by the device 100. In other words, in a storage unit such as a ROM or a HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

  The computer program may be stored in an application program server connected to the accounting book management apparatus 100 via an arbitrary network, and may be downloaded in whole or in part as necessary. It is.

  In addition, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the “recording medium” refers to a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registration). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Digital, Trademark) Any “portable physical media It is intended to include.

  The “program” is a data processing method described in an arbitrary language or description method, and may be in any form such as source code or binary code. Note that the “program” is not necessarily limited to a single configuration, and functions are achieved in cooperation with a separate configuration such as a plurality of modules and libraries or a separate program represented by the OS. Including things. In addition, a well-known structure and procedure can be used about the specific structure and reading procedure for reading a recording medium in each apparatus shown to embodiment, the installation procedure after reading, etc.

  Various databases and the like stored in the storage unit are storage means such as a memory device such as a RAM and a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Stores programs, tables, databases, web page files, and the like.

  Moreover, the accounting book management apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus connected to an arbitrary peripheral device. Further, the accounting book management apparatus 100 may be realized by installing software (including a program or data) that realizes the processing described in this embodiment in the apparatus.

  Furthermore, the specific form of distribution / integration of the devices is not limited to that shown in the figure, and all or a part of them may be functionally or physically in arbitrary units according to various additions or according to functional loads. It can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and may be selectively implemented.

  The present invention is particularly useful in accounting book management.

DESCRIPTION OF SYMBOLS 100 Accounting book management apparatus 102 Control part 102a Input execution part 102b Output execution part 104 Communication interface part 106 Storage part 106a Book data storage part (original area, common area)
106b Document category master 106c Output target category master 106d Standard category-specific item control master 106e Standard category-specific date management master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (10)

An accounting book management device having a control unit and a storage unit for managing book data corresponding to each accounting standard for a plurality of accounting standards,
The storage unit
A common storage area that is a storage area for managing common book data in the plurality of accounting standards;
A plurality of unique storage areas that are storage areas for managing the accounting data unique to each accounting standard,
The controller is
The area identification data specifies a common storage area based on book data corresponding to the accounting standards included in the plurality of accounting standards and area identification data for specifying a storage area as a management destination of the book data If it is, the book data is stored in the common storage area, and if the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data. Provided with an input execution means to
Accounting book management device characterized by With a display,
The storage unit
Each element included in the set having the area identification data corresponding to the common storage area and the plurality of area identification data corresponding to each of the plurality of unique storage areas as elements is usually combined with each of the three categories of provisional and settlement. Including a slip classification master that stores a plurality of slip classifications defined in association with area identification data corresponding to each slip classification,
In the state where the input execution means is a screen for inputting book data and includes at least an area for inputting area identification data and an area for inputting slip classification on the display unit. When area identification data is input, according to the slip classification master, the area for inputting the slip classification is controlled so that only the slip classification associated with the input area identification data can be input.
The accounting book management apparatus according to claim 1. With a display,
The storage unit
Each element included in the set having the area identification data corresponding to the common storage area and the plurality of area identification data corresponding to each of the plurality of unique storage areas as elements is usually combined with each of the three categories of provisional and settlement. A slip classification master that stores a plurality of slip classifications defined in association with area identification data corresponding to each slip classification,
A plurality of standard identification data corresponding to each of the plurality of accounting standards is divided into area identification data corresponding to a unique storage area corresponding to an accounting standard specified by each standard identification data and area identification data corresponding to a common storage area. Including the output classification master linked with the pair,
The control unit is a screen for outputting book data and includes at least a region for inputting reference identification data and a region for inputting slip classification in a state where the display unit displays the reference data. When identification data is input, a pair of area identification data associated with the reference identification data is extracted with reference to the output classification master, and an area for inputting the slip classification is determined according to the slip classification master. Comprising an output execution means for controlling so that only the slip classification associated with each of the extracted region identification data pairs can be input;
The accounting book management apparatus according to claim 1 or 2. With a display,
The storage unit
An item control master that stores and stores area identification data corresponding to the unique storage area and course identification data for specifying the course that cannot be used with the accounting standard corresponding to the unique storage area,
The input execution means is a screen for inputting book data, and a state in which at least an area for inputting area identification data and an area for inputting subject identification data are displayed on the display unit When the area identification data and the course identification data are inputted in the above, it is checked whether the inputted area identification data and the course identification data are stored in the course control master, and if they are stored, the error notification screen is displayed. Display in the department,
The accounting book management apparatus according to claim 1, wherein: With a display,
The storage unit
Including a due date management master that stores the area identification data and the due date,
In the state where the input execution means is a screen for inputting book data and includes at least an area for inputting an occurrence date and an area for inputting area identification data displayed on the display unit. When the occurrence date and area identification data are input, the closing date associated with the input area identification data is extracted from the closing date management master, and when the input occurrence date is before the extracted closing date Displaying an error notification screen on the display unit;
The accounting book management device according to claim 1, wherein: The plurality of accounting standards include international accounting standards;
The accounting book management apparatus according to claim 1, wherein: The plurality of accounting standards include Japanese accounting standards;
The accounting book management apparatus according to claim 6. The plurality of accounting standards are international accounting standards and Japanese accounting standards;
The accounting book management device according to claim 7. An accounting book management method for managing book data corresponding to each accounting standard for a plurality of accounting standards, executed by an information processing apparatus including a control unit and a storage unit,
The storage unit
A common storage area that is a storage area for managing common book data in the plurality of accounting standards;
A plurality of unique storage areas that are storage areas for managing the accounting data unique to each accounting standard,
Executed by the control unit,
The area identification data specifies a common storage area based on book data corresponding to the accounting standards included in the plurality of accounting standards and area identification data for specifying a storage area as a management destination of the book data If it is, the book data is stored in the common storage area, and if the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data. Including an input execution step to
Accounting book management method. An accounting book management program for managing book data corresponding to each accounting standard for a plurality of accounting standards to be executed by an information processing apparatus including a control unit and a storage unit,
The storage unit
A common storage area that is a storage area for managing common book data in the plurality of accounting standards;
A plurality of unique storage areas that are storage areas for managing the accounting data unique to each accounting standard,
For causing the control unit to execute,
The area identification data specifies a common storage area based on book data corresponding to the accounting standards included in the plurality of accounting standards and area identification data for specifying a storage area as a management destination of the book data If it is, the book data is stored in the common storage area, and if the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data. Including an input execution step to
Accounting book management program characterized by

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