JP7329226B1 - ACCOUNTING MANAGEMENT PROGRAM, INFORMATION PROCESSING DEVICE, AND METHOD - Google Patents

Abstract

A program, an information processing device, a method, and a program for accounting management that enable confirmation of a consumption tax amount with a simple operation are provided. An accounting management program for performing the following steps by instructing a processor of an information processing device, the steps: providing an interface for performing journal entry; listing a plurality of items; responsive to user action, selecting a portion of the plurality of journalized items; and responsive to user action, based on the selected items. , a step of calculating the tax amount by calculating the consumption tax of each taxable amount and further calculating the total of the calculated consumption tax, and after the step of calculating, displaying the calculation result of the tax amount on the screen and displaying. If there are multiple types of tax rates for the selected item, the tax amount can be calculated for each type of tax rate. [Selection drawing] Fig. 11

Description

The present disclosure relates to an accounting management program, an information processing device, a method, and the like. More specifically, the present invention relates to an accounting management program, an information processing apparatus in which the program is installed, a method using the program, a method of manufacturing the program, and the like.

In accounting management software, the function of handling consumption tax is important. Consumption tax is a tax levied on transactions such as the sale of goods and the provision of services. Previously, the same tax rate was applied uniformly to all goods and services. However, in recent years, as the consumption tax has been increased to 10%, some products have been subject to a reduced tax rate application, resulting in a mixture of multiple tax rates. This complicates the accounting process.

Consumption tax is paid to the government by the provider of goods or services as the person responsible for collection and payment. For example, assume that a certain manufacturer A purchases raw materials from a raw material wholesaler B for 2,000 yen. In this case, Company A consumes, but Company B pays the tax. At the tax rate as of the filing date of this application (if not subject to the reduced tax rate), a consumption tax of 200 yen will be paid to the government.

In practice, transactions take place in multiple stages during the distribution process. Therefore, in order to prevent double collection of tax, tax is paid after deducting purchase amount. For example, in the above example, a certain manufacturer A purchases raw materials from raw material wholesaler B for 2,000 yen. Assume that manufacturer A creates a product from raw materials and sells it to distributor C for 5,000 yen.

In the above case, there is a transaction of 2000 yen and a transaction of 5000 yen. The raw material wholesaler B company pays the consumption tax corresponding to the transaction of 2000 yen. Manufacturer A pays the consumption tax corresponding to the transaction of 5000 yen. And the consumption tax generated respectively is 200 yen and 500 yen. However, the total amount actually paid to the government is not 700 yen. Manufacturer A pays tax after deducting the consumption tax incurred in transactions corresponding to purchases. In this example, after subtracting 200 yen from 500 yen, manufacturer A pays 300 yen as consumption tax. Therefore, it is necessary to calculate not only the consumption tax on the company's sales, but also the consumption tax on the products and services purchased by the company.

There are two ways to calculate the consumption tax: calculating the consumption tax for each item and totaling them, and calculating the consumption tax by calculating the total amount of each item and then applying the tax rate. Patent Literature 1 discloses means for performing a correction amount for each target product for correcting the difference between the two calculations.

Patent Literature 2 discloses a device for simulating a consumption tax payment system. Specifically, profit by consumption tax payment method that has a consumption tax calculation section that calculates the expected amount of consumption tax to be paid when the simplified taxation system is selected and the expected amount of consumption tax to be paid when the principle taxation system is selected. An output device is disclosed, which makes it possible to simulate the consumption tax payment method while comparing the profit when the simplified taxation system is selected and the profit when the principle taxation system is selected.

In Patent Document 3, a journal element analysis that can improve the efficiency of the input work of the journal elements described in the voucher and ensure the accuracy of extracting the journal elements, and can realize more accurate automatic journal entries. Inventions have been disclosed that aim to provide devices and the like. Specifically, among the journal elements extracted by the journal element extraction section, the verification section performs recalculation using the relational expressions related to the journal elements related to monetary amounts, and the journal entries extracted by the journal element extraction section from the results of verification by the verification section. A device is disclosed that includes a consistency determination unit and the like that determines the consistency of elements.

Patent Document 4 discloses an invention that allows a business operator who receives an invoice to determine whether or not the appropriate amount of consumption tax is stated on the invoice. Specifically, the billing amount identification part that identifies the billing amount described in the invoice and the billing amount identified by the billing amount identification part are divided by the tax addition value that is 1.0 plus the tax rate. A device is disclosed that includes an output unit or the like that outputs a result of determining whether or not the amount of consumption tax corresponding to the tax rate is included in the billed amount based on whether or not there is a surplus.

JP 2022-034504 A Utility Model Registration No. 3239625 Japanese Patent No. 6635563 Japanese Patent No. 6771121

As mentioned above, the consumption tax was raised to 10% on October 1, 2019. Along with this, a reduced tax rate system of 8% was introduced for some products, etc., in consideration of low-income earners. Therefore, there are multiple tax rates of 10% and 8% consumption tax. Influenced by this, a method was introduced to store ledger and classified invoices corresponding to separate accounting.

Under this system of classified invoices, the tax-included amount was often stated for each itemized amount. In this case, even if the amount of consumption tax was calculated for each journal entry, there was no discrepancy in the total amount for each tax rate.

However, with the introduction of the qualified invoice system in October 2023, fractional calculation of the same tax rate can only be done once. Therefore, if the consumption tax is calculated for each journal entry, there is a possibility that there will be discrepancies due to fractions.

Therefore, when entering journal entries, it is necessary to adjust and enter so that the total consumption tax amount for each journal entry matches the consumption tax amount stated on the qualified invoice. When doing this work, it was necessary to use a separate calculator in order to check whether the amount on the eligible invoice at hand matched.

Therefore, an object of the present disclosure is to provide a method for confirming the amount of consumption tax with a simple operation.

In order to achieve the above object, in one aspect, the present disclosure includes the following inventions.
(Invention 1)
An accounting management program capable of instructing a processor of an information processing device to perform the following steps:
- providing an interface for making journal entries;
- listing a plurality of journalized items in the interface;
- selecting a portion of the plurality of journalized items in response to user action;
Calculating the tax amount by calculating the consumption tax of each amount to be taxed based on the selected item in response to the user's operation, and calculating the total of the calculated consumption tax wherein, if there are multiple types of tax rates in the selected item, the calculation of the tax amount can be performed for each type of tax rate;
- After the step of calculating, a step of displaying the calculation result of the tax amount on a screen.
(Invention 2)
The program according to Invention 1, wherein the selecting step includes:
- Selecting the specified item in response to the user's operation of specifying a part of the plurality of items;
- When the specified item is associated with predetermined slip identification information and there is an unspecified item associated with the slip identification information, the unspecified item is automatically selected. and
program, including
(Invention 3)
3. The program according to invention 1 or 2, wherein the calculating step is capable of calculating consumption tax on input tax credits.
(Invention 4)
The program according to any one of Inventions 1 to 3, wherein the selecting step comprises:
- Identifying the receipt identification information corresponding to the item specified by the user;
- selecting an item associated with the identified receipt identification;
program, including
(Invention 5)
The program according to any one of Inventions 1 to 4, wherein the selecting step comprises:
- Selecting the specified item in response to the user's operation of specifying a part of the plurality of items;
- When the specified item is associated with predetermined receipt identification information and there is an unspecified item associated with the receipt identification information, the unspecified item is automatically selected. and
program, including
(Invention 6)
A program according to any one of Inventions 1 to 5, further capable of executing the following steps:
• Responsive to a user action to change the tax amount of a user-specified item.
(Invention 7)
A program according to any one of inventions 1 to 6, further capable of executing the following steps:
- A step of outputting a journal summary result including the calculation result of the tax amount in response to a user's operation.
(Invention 8)
The program according to any one of Inventions 1 to 7,
a step of obtaining computerized invoice data;
- obtaining a tax amount included in the data;
- calculating the difference between the calculated tax amount and the tax amount contained in the data;
is a program that can execute
- if the difference exists, the step of displaying the calculation result of the tax on the screen includes notifying that the difference exists;
program.
(Invention 9)
An information processing device in which the program according to any one of Inventions 1 to 8 is installed.
(Invention 10)
A method of calculating a tax amount using the program according to any one of inventions 1 to 8 or the information processing device of invention 9.
(Invention 11)
A method for producing a program, the method for producing a program for displaying the tax amount calculation result on a screen, using the program according to any one of Inventions 1 to 8 or the information processing device according to Invention 9.

In one aspect, the above invention calculates the consumption tax of each amount to be taxed for each type of tax rate based on the selected item, and further calculates the total of the calculated consumption tax, Tax amount can be calculated. Therefore, it is possible to confirm the amount of consumption tax for each type of tax rate with a simple operation.

1 shows the configuration of an information processing apparatus according to an embodiment; 1 shows the configuration of an information processing apparatus according to an embodiment; 1 illustrates the configuration of a system including an information processing device according to an embodiment; 4 shows the structure of data in one embodiment. 1 shows the items and contents of data in one embodiment (journal list). 1 shows the items and contents of data in one embodiment (journal list). 2 shows the items and contents of data in one embodiment (account list); FIG. 10 shows data items and contents in one embodiment (taxation category list); FIG. 4 shows data items and contents in one embodiment (tax rate classification list). FIG. 3 shows data items and contents in one embodiment (e-receipt list). 2 shows the steps of the method and program of the present disclosure in one embodiment. 4 illustrates a user interface of the present disclosure in one embodiment. 4 illustrates a user interface of the present disclosure in one embodiment. 4 illustrates a user interface of the present disclosure in one embodiment. 4 illustrates a user interface of the present disclosure in one embodiment. An example of an invoice is shown. 1 shows the items and contents of data in one embodiment (journal list). 4 illustrates a user interface of the present disclosure in one embodiment. 1 shows the items and contents of data in one embodiment (journal list). 4 illustrates a user interface of the present disclosure in one embodiment. 1 shows the items and contents of data in one embodiment (journal list). 4 illustrates a user interface of the present disclosure in one embodiment. 1 shows the items and contents of data in one embodiment (journal list). 4 illustrates a user interface of the present disclosure in one embodiment. 2 shows the steps of the method and program of the present disclosure in one embodiment.

Specific embodiments for carrying out the invention will be described below. The following description is intended to facilitate understanding of the invention. it is not intended to limit the scope of the invention.

1. Definition In this specification, the term "slip identification information" means information for specifying a certain transaction. Multiple journal entries may be included in one transaction. Therefore, it is necessary to recognize that different journal entries are the same transaction. In some cases, one invoice or one receipt may correspond to one transaction, but multiple invoices or multiple receipts may correspond to one transaction. Therefore, the slip identification number may optionally be used for management. Also, the slip identification information may be represented by a numerical value, or may be represented by a combination of one or more of numerical values, alphabets, and symbols.

As used herein, the term "receipt identification information" is interpreted broadly. A receipt usually means a receipt as an indication that money has been received. However, in this specification, "receipt identification information" includes not only information for identifying receipts, but also information for identifying slips related to receipts. Examples of slips related to receipts include invoices, statements of delivery, receipts, other receipts, passbooks of financial institutions, documents that prove payment and receipt of money in accounting (including credit card statements, etc.), Transaction information by an IC card such as electronic money can be cited. Also, the receipt identification information may be represented by a numerical value, or may be represented by a combination of one or more of numerical values, alphabets, and symbols.

As used herein, the term "electronic invoice" means an invoice in the form of an electronic file rather than in paper form. The electronic file format is not particularly limited, and may be a binary file or a text file. In the case of a text file, any file such as an XML file, a JSON file, a CSV file, or a TXT file may be used. Examples of "electronic invoices" include electronic receipts, electronic receipts, e-receipts, bankbook information from financial institutions, and document information that serves as proof of payment for accounting purposes (including credit card statement information). , transaction information by IC cards such as electronic money, electronic invoices, digital invoices, electronic data interchange (EDI) data, and the like.

The term “electronic invoice” may also refer to data generated by photographing an invoice in a paper medium format, converting it into an image file or the like, and then performing OCR processing. Preferably, after performing OCR processing, processing is performed using a module that can determine which portion is the billing amount, which portion is the consumption tax amount, and which portion is the total amount. format file can be generated.

2. In one hardware environment embodiment, the present disclosure relates to an accounting management program, an information processing device in which the program is installed, and a method using any one or more of the program and the device.

An information processing device is required to execute any one or more of the above program and the above method.

An information processing device has a function of storing and processing data. Examples of information processing devices include, but are not limited to: servers (eg, cloud servers, web servers, database servers, etc.), personal computers, tablet terminals, smart phones.

In one embodiment, the information processing device (100) comprises at least the following components, as shown in FIG. 1: processor (110), memory (120), non-temporary storage medium (130), and communication Module (140).

The program is stored in a non-temporary storage medium (130, such as HDD, SSD, etc.), appropriately loaded into memory (120, such as RAM, etc.), and executed by a processor (110, such as CPU, etc.). be. If desired, the program can connect to a network through the communication module (140) to send and receive information.

In a preferred embodiment, the information processing device (100) may further comprise, or be connected to, the following components, as shown in FIG. 2: an input device (150) and an output. Device (160).

The input device (150) is typically a device for receiving input indicated by a user's operation, and includes, for example, a mouse, keyboard, touch pad, and the like. The output device (160) is a device for presenting processing results and the like to the user, and examples thereof include a display (for example, a liquid crystal display, an organic EL display, a head-mounted display, etc.), a projector, and the like. The input device (150) and output device (160) may be integrated, such as a touch screen.

In one embodiment, the program of the present disclosure may be installed in one information processing device, and the method of the present disclosure may be executed by one information processing device. In another embodiment, the method of the present disclosure uses a system (200) comprising at least one server (210) and a plurality of terminals (220), for example, as shown in FIG. may be performed. In the system (200) of FIG. 3, for example, the server (210) functions as a WEB server, the terminal (220) has a browser, and the user operates the browser of the terminal (220) to perform the method of the present disclosure. may be executed. Alternatively, in the system (200) of FIG. 3, for example, the server (210) functions as a DB server, the terminal (220) has a client program, and the user operates the client program of the terminal (220) to The disclosed method may be implemented.

Therefore, in another embodiment, the present disclosure provides a system comprising at least one server (210) with a given program installed and a plurality of terminals (220) with a given program installed. Regarding (200).

In FIG. 3, a server (210) and a terminal (220) are connected through a network. The type of network is not limited, and examples thereof include WAN, LAN, Internet, and the like. Also, in FIG. 3, the number of servers (210) is one, but the system (200) may comprise multiple servers (210). For the purpose of load distribution, the system may have multiple servers (210) with the same functionality. Alternatively, for purposes of distributing functionality, the system (200) may comprise multiple servers (210) with different functionality.

3. Data Organization As noted above, in one embodiment, the present disclosure relates to a program. The program can operate while referring to various data. The data may be stored, for example, in an information processing device (eg, local terminal, server, etc.), or may be stored in a cloud server. It should be noted that the programs and data need not be stored in the same information processing device. Typically, both programs and data may be stored in the non-temporary storage medium (130) of the information processing apparatus shown in FIG. 1 or FIG. However, in the case of a system with a database server, for example, data is stored in the server (210) shown in FIG. (220) (for example, a non-temporary storage medium included in the terminal). Alternatively, although not shown in FIG. 3, if the system has separate WEB servers and database servers, programs may be stored in the former and data may be stored in the latter. Each terminal (220) can access the WEB server via a browser and perform desired accounting processing.

FIG. 4 shows data related to the operation of the program of the present disclosure among the stored data. Of course, there may be data other than the data shown in FIG. 4, and any kind of data can be added to make the program work properly.

The journal list is data for storing the contents of journal entries made by the user through a terminal or the like. 5, 6, 17, 19, 21 and 23 show examples of journal list data. Both FIGS. 5 and 6, or both FIGS. 17 and 19, or both FIGS. 21 and 23 express the same contents, but differ in form. When entering journal entries, if data for consumption tax is provided as a separate journal entry, formats such as those shown in FIGS. 5, 17 and 21 can be adopted. Therefore, the amount of a particular line item and the corresponding consumption tax amount are represented on separate lines. On the other hand, when the consumption tax is included in the journal information, formats such as those shown in FIGS. 6, 19 and 23 can be adopted. Therefore, the amount of a specific item and the amount of consumption tax corresponding thereto are expressed in the same line. In one embodiment, the program of the present disclosure may be configured so that data can be input and output in any journal entry format. and FIG. 21), or a format in which the consumption tax is included in the journal information (see FIGS. 6, 19 and 23).

In the example shown in FIG. 5, at least the following items are stored: journal entry number (expressed as "NO" in FIG. 5), receipt number, date, slip number, debit account, credit account, amount, tax classification, tax rate. Division. The receipt number corresponds to the receipt identification information described above. The date corresponds to the date written on the receipt, invoice, or the like. The slip number corresponds to the slip identification information described above. Debit and credit items correspond to account items in double-entry bookkeeping. The amount corresponds to the itemized amount described in a receipt, bill, or the like. The taxable category is a category for identifying the calculation processing method of consumption tax (for example, taxable, non-taxable, etc.). The tax rate category is a category for identifying the tax rate of consumption tax (for example, 10% consumption tax, 8% reduced tax rate, etc.). To supplement the contents of FIG. 5, the tax classification of the account item list information is set to 0 because the balance sheet items of the account items are not related to the consumption tax calculation except for fixed assets. However, due to consumption tax calculation, journal entries for consumption tax items cannot be aggregated, so for journal entries that use consumption tax items, the tax classification of the parent journal entry that is the basis of the consumption tax journal entry is registered. Therefore, the records of NO2, 4, 6, and 8 in FIG. 5 have a taxation classification of 31 as a result of taking over the taxation classification of the parent account, even though the debit item is the provisional receipt consumption tax.

The example shown in FIG. 6 shows almost the same items as in FIG. 5, but differs in that there is an item of consumption tax. Consumption tax stores the consumption tax corresponding to the amount on the left (amount excluding tax).

Data for the account list is shown in FIG. In the example shown in FIG. 7, at least the following items are stored: code, item name, consumption tax, and tax classification. The code corresponds to identification information that identifies the account item name. The item name corresponds to the account item name. Consumption tax represents the characteristics related to consumption tax in the applicable account item. The tax classification is as described above.

FIG. 8 shows the data of the tax classification list. In the example shown in FIG. 8, at least the following items are stored: code, name, category. A code corresponds to identification information for identifying a tax classification. The name corresponds to the name of the tax classification. The classification is used to determine taxable sales or taxable purchases, and corresponds to the flag for determining whether the taxation classification of the journal entry is sales or purchases in the [taxable classification list].

Figure 9 shows the data of the tax rate category list. In the example shown in FIG. 9, at least the following items are stored: code, name, tax rate. The code corresponds to identification information for identifying the tax rate category. The name corresponds to the name of the tax rate classification. The tax rate corresponds to the actual tax rate such as consumption tax. Although the tax rate is expressed in percentage units in FIG. 9, for example, instead of 8%, it may be expressed in a format such as "0.08" or "1.08".

FIG. 10 shows the data of the e-receipt list. In the example shown in FIG. 10, at least the following items are stored: receipt number, date, image data, transaction amount, consumption tax amount, and tax rate category. The receipt number and date are as described above. Image data is, for example, information for identifying a file obtained by photographing a receipt with a camera or the like and converting it into an image. As a modification, information for specifying electronic files such as XML files, JSON files, CSV files, and PDF files may be stored. The transaction amount and consumption tax amount correspond to the amount and consumption tax shown in FIG. The tax rate classification corresponds to the code of the data in the tax rate classification list.

It should be noted that the record of receipt No. 1 in FIG. 10 records a transaction amount of 20070 in one line, while in FIGS. Recorded in transaction amount. This point will be described later.

4. In one embodiment, the present disclosure relates to an accounting management program. The program performs at least the following steps, as shown in FIG.
• Providing an interface for making journal entries.
• Listing in an interface a plurality of journalized items.
• Selecting a portion of the plurality of journalized items in response to user action.
・Calculating the tax amount by calculating the consumption tax of each amount to be taxed based on the selected item and calculating the total of the calculated consumption tax in response to the user's operation A step in which, if there are multiple types of tax rates in the selected item, the calculation of the tax amount can be performed for each type of tax rate.
- After the step of calculating, the step of displaying the calculation result of the tax amount on the screen.

4-1. A step program that provides an interface for making journal entries can provide a user interface for a user to make journal entries. A program language for providing a user interface is not particularly limited. For example, in the case of a program operating on a WEB server, a user interface written in a language such as HTML can be sent to the terminal. The user interface may be output, for example, through an output device (160, eg, display) of FIG. 2, or the like.

4-2. Step of Listing Multiple Sorted Items in Interface FIGS. 12, 13, 18, 20, 22 and 24 are examples of the interface. The interface allows journal entries for transactions that the user company is to pay. Specifically, account items such as debit and credit, amount, tax classification, and tax rate classification can be set. To add an item, click the Add button. To correct an item that has already been entered, select a specific line and click the correction button. To delete items that have already been entered, select a specific line and click the delete button.

The display method shown in FIG. 12 corresponds to the data structure shown in FIG. In other words, as a modification of the display method shown in FIG. 12, a display method corresponding to the data structure shown in FIG. 6 is also possible (for example, the user interface shown in FIG. 13). Comparing the data structure shown in FIG. 5 with the user interface shown in FIG. 12, the display of debits, credits, tax classifications, tax rate classifications, etc. is different. For example, in FIG. 5 they are indicated by codes, but in FIG. 12 they are indicated by corresponding names. Regarding this point, for example, a query combining the table of the data structure shown in FIG. 5 and the tables of the data structure shown in FIGS. ), the contents of the user interface shown in FIG. 12 can be acquired and displayed as a list.

4-3. A step of selecting a portion of the plurality of journalized items in response to the user's operation The user selects a portion of the plurality of journalized items on the user interface. The selection method is not particularly limited. For example, a user interface may be configured such that each row is provided with a check box, radio button, or the like, and the corresponding row is selected by clicking the item. Alternatively, the user interface may be configured such that clicking anywhere on each row (for example, in combination with the Shift key, Ctrl key, etc. as appropriate) brings about a selection state. Alternatively, the user interface may be configured such that a range can be selected by clicking and dragging an arbitrary location on the screen, and lines within the range are selected. Alternatively, the user interface may be configured so that a row is selected by operating a combination of the Shift key and the arrow key after a certain row is selected.

In response to the above-described operations, the program may perform a display such as inverting the colors so that it can be seen that the row has been selected (for example, journal numbers 1 to 4 in FIG. 12, journal numbers 4 in FIG. 13, etc.). journal number 1 to journal number 2). In any case, the program can temporarily store that a particular row has been selected in response to the user's operation described above.

4-4. Calculating a tax amount by calculating, in response to a user operation, the consumption tax of each amount to be taxed based on the selected item and calculating the sum of the calculated consumption taxes. Although not limited, the tax amount to be calculated is, for example, the amount of consumption tax. In a preferred embodiment, the tax amount to be calculated is consumption tax on taxable sales, taxable purchases, or purchase tax credits. In other words, the method according to the present embodiment is also useful for calculating consumption tax related to invoices issued by a company to other companies. It is even more useful for calculations.

There are at least two methods for calculating the consumption tax as described above.
(Calculation method 1) First calculate the consumption tax by multiplying the taxable amount by the tax rate for each individual item, and total the consumption tax for all items by tax rate.
(Calculation method 2) Total the taxable amount for all items by tax rate, and multiply the total amount by each tax rate.

In this step, first, the method according to calculation method 1 is executed. For example, in the screen shown in FIG. 12, when calculating the tax amount based on the selection of journal numbers 1 to 4, the tax-excluded amount for purchase 1 is 10,035 yen, and the tax-excluded amount for purchase 2 is It is 10035 yen. Then, the 8% tax rate is applied to each of the tax-excluded amounts of Purchase 1 and Purchase 2. As a result, the amount of consumption tax is 802 yen for both Purchase 1 and Purchase 2 (in this case, figures after the decimal point are rounded down). Then, the amount of consumption tax for purchase 1 and purchase 2 is totaled, and 1604 yen is calculated.

4-5. If there are multiple types of tax rates in the selected item, the tax amount can be calculated for each type of tax rate. , can be done for each type of tax rate. For example, if an item with a tax rate of 10% and an item with a tax rate of 8% are mixed, the above calculation is performed separately for each tax rate. In the screen shown in Fig. 12, when calculating the tax amount based on the situation where journal numbers 5 to 8 are selected, the tax excluded amount for purchase 1 is 10,035 yen, and the tax excluded amount for purchase 2 is 10,000 yen. is. Then, the tax-excluded amount of purchase 1 is multiplied by a tax rate of 8%, and the tax-excluded amount of purchase 2 is multiplied by a tax rate of 10%. As a result, the amount of consumption tax is 802 yen for purchase 1 and 1000 yen for purchase 2. Also, on the screen shown in FIG. 15, a consumption tax of 1000 yen with a tax rate of 10% and a consumption tax of 802 yen with a reduced tax rate of 8% are displayed (in this case, figures after the decimal point are rounded down).

In a preferred embodiment, after calculating for each type of tax rate, the total amount of consumption tax at these multiple tax rates may be calculated. In a further preferred embodiment, the total taxable amount (excluding tax) and the total taxable amount may be calculated. The total tax-inclusive amount may be calculated, for example, by adding the calculated total amount of consumption tax to the total taxable amount (tax-excluded amount).

4-6. After the step of calculating, the step of displaying the calculation result of the tax amount on the screen After the above calculation is executed, the content including the result is displayed on the screen. For example, the content may be displayed on an interface for journal entry.

In a preferred embodiment, for example, as shown in FIG. 14, the calculation result can be displayed on another screen (for example, pop-up screen).

An example of the content to be displayed is at least the amount of consumption tax for each tax rate. This is because under the invoice system, the amount of consumption tax is shown on the invoice for each tax rate. As long as the consumption tax amount is displayed at the very least, it is possible to check it with a bill (for example, a paper bill) that you have at hand. FIG. 16 shows an example of an invoice. In the invoice of FIG. 16, the consumption tax amount is 1605 yen because it is calculated according to the calculation method 2 described above. To reiterate, under the invoice system, fractional calculation is allowed only once for each tax rate. It is not possible to issue an invoice that has been calculated and the consumption tax has been calculated. On the other hand, when you enter journal entries, you have to enter them for each item, not for each invoice, so there will be a discrepancy between the total amount of consumption tax calculated for each journal and the amount stated on the invoice. there is a possibility. The journal entry clerk should check for such discrepancies.

Therefore, by comparing the amount of consumption tax on the invoice with the amount of consumption tax as the calculation result displayed on the interface, it is possible to recognize the discrepancy in the amount of consumption tax due to fractions. In addition, the operation on the interface described above is much easier than when you hit the calculator (compared to the number of times you hit the calculator key and the number of times you click with the mouse, etc., the latter is overwhelmingly less. ), and there is no risk of mistaking the number keys on the calculator.

More preferable examples of the contents to be displayed are, as shown in FIG. 15, the tax-excluded amount, consumption tax amount, and tax-included amount for each tax rate, and the tax-excluded amount, consumption tax amount, and tax-included amount as the total of all tax rates. (Fig. 15 is an example of totals when journal numbers 5 to 8 are selected in Fig. 12).

In the above, the calculation result is displayed by popping up the screen, but another method is also possible. For example, in the interface of FIG. 14, another area for displaying the calculation result may be provided, and the calculation result may be displayed in this area in response to the operation selected by the user. Microsoft (registered trademark) spreadsheet software EXCEL (registered trademark) is designed to calculate and display the number, average, and total of data in the lower portion of the screen when a plurality of cells are selected. The consumption tax calculation result may be displayed in a form similar to this.

5. Modifications The methods according to some of the embodiments described above can be further modified to achieve similar or even better effects. Several modifications will be described below.

5-1. In the above embodiment in which items not specified by the user are automatically selected , the consumption tax is calculated for the items specified by the user. However, in a preferred embodiment, it may be modified so that items not specified by the user are automatically selected based on the items specified by the user.

For example, the selecting step described above can be modified to perform further substeps including: a.

(Pattern 1)
- Selecting the designated item in response to the user's operation of designating a portion of a plurality of items;
・When a specified item is associated with predetermined slip identification information and there is an unspecified item associated with the slip identification information, the unspecified item is automatically selected. .

For example, if only journal numbers 1 and 2 were selected as part of the multiple journalized items in FIG. (journal numbers 3 and 4) are corrected and automatically selected by the system.

(Pattern 2)
- Identifying receipt identification information corresponding to items specified by the user;
- Selecting items associated with the identified receipt identification information.

For example, when journal numbers 1 and 2 are selected as part of the multiple items journalized in FIG. selected. By selecting that record, for example, receipt information related to journal numbers 1 and 2 can be displayed (for example, on the consumption tax confirmation screen shown in FIGS. , showing a picture of your receipt, etc.).

(Pattern 3)
- Selecting the designated item in response to the user's operation of designating a portion of a plurality of items;
- When a specified item is associated with predetermined receipt identification information and there is an unspecified item associated with the receipt identification information, the unspecified item is automatically selected. .

For example, if only journal numbers 1 and 2 are selected as part of the multiple journalized items in FIG. Items (journal numbers 3 and 4) are corrected and automatically selected by the system.

The above modification is useful when there are many items to select. For example, in the example shown in FIG. 14, the items to be selected are 4 lines, but if there are 10 or more details on the invoice, the operation becomes a heavy burden. Therefore, if there is another item that can be grouped with respect to the item specified by the user, the user's burden can be reduced by automatically selecting the item on the program side.

Information serving as a basis for grouping may be, for example, one or more of receipt identification information, slip identification information, and the like. For example, when a user designates one item, other items belonging to the same bill and not designated by the user (undesignated items) may be automatically selected.

As a result, even when there are many details, the user only needs to select one or several lines.

The user may be allowed to select whether to calculate the consumption tax after automatically selecting other items or to calculate the consumption tax based on only the items specified by the user. For example, in the interface shown in Fig. 12, when the total button is clicked, a confirmation message such as "Do you want to total the items with the same receipt number?" or "Do you also total the items with the same slip number?" is displayed. You may Here, if the user selects "No", the program calculates the consumption tax amount only for the items specified by the user. On the other hand, if the user selects "yes", other items are automatically selected and the consumption tax amount is calculated.

5-2. The above method and program for modifying the consumption tax amount in response to user operation may further include the following steps.
• Responsive to a user action to change the tax amount of a user-specified item.

In the above example, as shown in FIGS. 14 and 16, the amount of consumption tax is off by one yen due to fractional calculation. Here, the user may, for example, specify journal number 2 or journal number 4 in the interface of FIG. 14 to increase the amount of consumption tax by 1 yen. For example, in the interface of FIG. 14, after specifying the journal entry number 2, the correction button may be clicked to correct the amount from 802 yen to 803 yen on another screen. As a result, the sum of journal entries No. 2 and No. 4 is 1,605 yen, which matches the consumption tax amount stated on the invoice. The program reflects the changed consumption tax amount in the journal list data shown in FIG. 5 or FIG.

5-3. The above method and program for outputting journal summary results including tax amount calculation results in response to user operations may further include the following steps.
- A step of outputting a journal summary result including a tax amount calculation result in response to a user's operation.

For example, in the operation shown in FIG. 12, the program may display another screen in response to the user's operation of clicking a button for displaying or counting. To display a list of journal entries that have already been entered, click the Display button. Alternatively, the form may be printed in addition to or instead of being displayed on the screen. FIG. 5 or 6 shows an output example of a list of entered journal entries. Further, for example, when displaying the calculation result of the tax amount of the selected journal entry shown in FIG. 15 on the screen, the total button is clicked.

5-4. Coordination with Computerized Invoices The above method and program may further include the following steps.
- A step of acquiring computerized invoice data.
・Acquire the amount of tax included in the data.
- A step of calculating the difference between the calculated tax amount and the tax amount included in the data.

Then, if there is a difference, the step of displaying the tax amount calculation result on the screen can include notifying that the difference exists.

For example, in the above-described embodiment, it is assumed that the bill is compared with a paper medium bill, but instead of the paper medium bill, electronic bill data may be acquired. The meaning of the term "electronic invoice" is as indicated in the section "1. Definition" above.

The program can read electronic invoice data and acquire the tax amount included in the data. For example, when the paper medium invoice shown in FIG. 16 is digitized via OCR, the amount of 1605 yen in the 8% consumption tax column can be obtained.

Here, if multiple tax rates are stated on the invoice, the program can acquire the respective consumption tax amounts (first amount). For example, if an invoice has a column for 8% consumption tax and a column for 10% consumption tax, the program can obtain the respective amounts.

After the above-mentioned acquisition, before the above-mentioned acquisition, or in parallel with the above-mentioned acquisition, as described above (for example, “4-4. Calculate the consumption tax for each amount to be taxed based on the consumption tax, and then calculate the total consumption tax Calculate the amount of tax, and then calculate the total (second amount).

The program may also compare the first amount and the second amount and calculate the difference. If the difference is $0, the program can determine that there is no deviation due to rounding. On the other hand, if the difference is not 0 Yen, the program can determine that there is a discrepancy due to rounding. In this case, the program can notify the existence of the difference through the step of displaying the result of the tax calculation on the screen. For example, in the pop-up window for confirming the consumption tax shown in FIG. 14, a message "*There is a difference between the amount of consumption tax and the amount of consumption tax stated in the invoice" may be additionally displayed. Preferably, the program may display the balance of the bill in addition to the message.

Also, even if there is no difference, the program may display that the difference is zero yen in the pop-up consumption tax confirmation window shown in FIG.

As a result, the program can reduce the risk of the user overlooking the consumption tax discrepancy caused by fractional calculation.

5-5. Method for Producing a Program for Displaying Tax Calculation Results In one embodiment, the present disclosure relates to a method for producing a program for displaying tax calculation results on a screen. The program for displaying the tax amount calculation result on the screen includes at least one or more of the following two types of programs.

(Program 1) Expression for outputting consumption tax calculation results on the screen (Program 2) Program for generating Program 1 above

An example of program 1 is a program written in HTML language. A more specific example is a program in which the contents of the pop-up consumption tax confirmation window shown in FIG. 14 are described in HTML language.

An example of program 2 is a program that dynamically creates an HTML file representing the contents of the pop-up consumption tax confirmation window shown in FIG. For example, a code such as JAVAScript (registered trademark) may be embedded in the parent screen of FIG. 14, and an HTML file may be dynamically generated in response to the user's operation of clicking the aggregation process. In another example, in the parent screen of FIG. 14, in response to the user's operation of clicking the aggregation process, once submitted to the server side, the server side dynamically generates an HTML file, and the terminal side may be sent to

5-6. OTHER MODIFICATIONS In the above description, the tax-excluded method of input was taken as an example, but the contents of the present disclosure can also be applied to the tax-inclusive method of input. Also, in the above explanation, we used the example of invoices associated with purchases, but on the other hand, when a company that performs accounting management issues invoices to other companies, the journal entries for the invoices The content of this disclosure is applicable. In other words, the contents of the present disclosure are applicable not only to accounts payable, but also to invoices such as accounts receivable.

In one embodiment, the above method and program may be executed completely within one information processing apparatus. However, in another embodiment, the method and program comprise:
For example, it may be executed in the environment of a server/client type system. In this case, the series of steps may be performed entirely on the server side, or may be performed entirely on the client side, or some steps may be performed on the server side and the remaining steps may be performed on the client side. It may be performed on the side.

Therefore, in one embodiment, the present disclosure provides a program configured to perform only some of the steps described above, an information processing device (eg, server, terminal device, etc.) on which the program is installed, and , also includes methods using the program. In another embodiment, the disclosure also relates to a program combination that performs the steps described above.

6. Consumption tax calculation method Specific examples of the consumption tax calculation method are described below.

It can be said that substantially the same content is selected in the user interface shown in FIG. 12 and the user interface shown in FIG. However, depending on the difference in screen layout, data structure, etc., different processing methods may be used for aggregation.

6-1. Aggregation Method 1 (Overview)
A detailed example of the tabulation method will be described below using the user interface shown in FIG. 12 as an example. FIG. 25 shows a flow chart of the counting method. First set the tally counter to zero. Then, the consumption tax total information for recording the consumption tax total result is cleared. Next, loop determination is performed. In this determination, it is determined whether or not the value of "the journal number at the start position of the range selection state + total counter" is equal to or less than the value of the journal number at the end position of the range selection state. For example, using the screen in FIG. 12 as an example, since journal numbers 1 to 4 are in the range selection state, the value of the journal number at the end of the range selection state is displayed in the journal number 4 line. Applicable. The journal number at the start position of the range selection state corresponds to the row of journal number 1. Therefore, when the tally counter starts from 0 and reaches 4, the value of "the journal entry number at the start position of the range selection state + the tally counter" becomes 5, so the judgment condition is no longer satisfied, and the loop ends.

If the loop determination condition indicates that the loop is to be continued, then the journal at the position of the value of "the journal number at the start position of the range selection state + total counter" is acquired. Here, first, the journal entry of the row with journal entry number 1 in FIG. 12 is obtained. After that, it is determined whether the tax rate category of the journal entry is not zero. Specifically, expressions such as “10%” and “reduced tax rate of 8%” are displayed on the screen of FIG. Although not shown in the data of the tax rate classification list in FIG. 9, tax rate classification 0 means that no tax is imposed. Therefore, if the tax rate category is other than 0, the tax rate category is adjusted in the consumption tax aggregation information for recording the consumption tax aggregation result. Specifically, it is determined whether or not there is a row of the applicable tax rate classification, and if it does not exist, one row of the applicable tax rate classification is added. If it exists, do nothing. The consumption tax summary information holds at least the tax-included amount, the tax-excluded amount, and the consumption tax amount as data.

After that, it determines whether the tax classification of the acquired journal entry corresponds to the purchase in the tax classification list. For example, in the row of journal number 1 in FIG. 12, the tax classification is purchase versus tax. Referring to the data in the list of taxation classifications in FIG. 8, the classification of purchases versus taxable sales is purchases. It is expressed as purchase vs. tax, not sales, for short.) Therefore, a determination of YES is made, and purchase journal entry tallying processing is carried out. The details of the processing here will be described later.

After the determination of NO is made, the next determination is to determine whether the taxation category corresponds to the sales in the taxation category list. For example, in the row of journal entry number 1 in FIG. 22, the taxation category is taxable sales. Then, referring to the data of the taxable classification list in FIG. 8, the taxable sales classification is sales. Therefore, if the determination is YES, sales journal tabulation processing is performed. The details of the processing here will be described later.

After the determination of NO is made, after the sales journal tabulation processing is performed, or after the purchase journal tabulation processing is performed, the total counter is counted up by +1. Then, it returns to the loop determination again.

Through the above processing, the tax-included amount, the tax-excluded amount, and the consumption tax amount are aggregated in the consumption tax aggregation information.

6-2. Tabulation method 2 (purchase journal tabulation processing, Figure 12, etc.)
Here, a part of the aggregation method mentioned above will be described in detail. Specifically, the purchase journal tabulation process will be described in detail with reference to the user interface shown in FIG. 12 and the like as appropriate.

First, it is determined whether or not the debit item of the journal entry is the consumption tax item in the data of the account list shown in FIG. For example, in the item of journal entry number 1 in FIG. 12, the debit item is purchase 1, and in the data of the account item list shown in FIG. 7, the item of consumption tax is displayed as "-". This means that it does not fall under consumption tax items. On the other hand, in another example, in the item of journal number 2 in FIG. 12, the debit item is temporary payment consumption tax, and in the account item list data shown in FIG. It's becoming This means that it falls under the consumption tax item.

Therefore, in the item of journal number 1 in FIG. 12, the determination is NO, and in the item of journal number 2 in FIG. 12, the determination is YES.

If the answer is YES, the journal amount is added to the tax-included amount in the consumption tax total information (in this case, 802 yen is added). Furthermore, the journal amount is added to the consumption tax amount in the consumption tax total information (in this case, 802 yen is added). After that, the purchase journal entry aggregation process ends.

If NO, the following determination is made. Specifically, it is determined whether or not the debit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. For example, in the item of journal entry number 1 in FIG. 12, the debit item is purchase 1, and in the data of the account item list shown in FIG. This means that it is subject to taxation. On the other hand, in another example, in the item of journal entry number 2 in FIG. 12, the debit item is temporary payment consumption tax, and in the data of the account item list shown in FIG. This means that it is not taxable.

Therefore, the determination is YES for the item of journal number 1 in FIG. 12, and the determination is NO for the item of journal number 2 in FIG.

If the answer is YES, the journal amount is added to the tax-included amount in the consumption tax total information (in this case, 10,035 yen is added). Furthermore, the journal amount is added to the tax-excluded amount in the consumption tax total information (in this case, 10,035 yen is added). After that, the purchase journal entry aggregation process ends.

If NO, the following determination is made. It is determined whether or not the credit item of the journal entry is the consumption tax item in the data of the account list shown in FIG. A case where the determination is YES is not illustrated in the user interfaces such as FIGS. 12 and 13, but please refer to FIGS. 17 and 18 as another example. FIG. 17 shows journal list data at least partially different from FIG. 5, and the contents of the data are represented by the interface shown in FIG. For example, in the item of journal entry number 5 on the screen shown in FIG. 18, the credit item is purchase discount. In the data of the list of account items shown in FIG. 7, the item of purchase discount is displayed as "-" in the item of consumption tax. This means that it does not fall under consumption tax items. On the other hand, in the item of journal number 6 on the screen shown in FIG. 18, the credit item is temporary payment consumption tax. Regarding the item of temporary payment consumption tax, in the data of the account item list shown in FIG. 7, the item of consumption tax is displayed as "temporary payment". This means that it falls under the consumption tax item.

Therefore, in the item of journal number 5 in FIG. 18, the determination is NO, and in the item of journal number 6 in FIG. 18, the determination is YES.

If the answer is YES, the journal amount is subtracted from the tax-included amount in the consumption tax total information (in this case, 80 yen is subtracted). Furthermore, the amount of the journal entry is subtracted from the consumption tax amount in the consumption tax summary information (in this case, 80 yen is subtracted). After that, the purchase journal entry aggregation process ends.

If NO, the following determination is made. Specifically, it is determined whether or not the credit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. For example, in the item of journal entry number 5 on the screen shown in FIG. This means that it is subject to taxation. On the other hand, in another example, in the item of journal entry number 6 in FIG. 18, the credit item is temporary payment consumption tax, and in the data of the account item list shown in FIG. This means that it is not taxable.

Therefore, the determination is YES for the item of journal number 5 in FIG. 18, and the determination is NO for the item of journal number 6 in FIG.

If the result is NO, the purchase journal entry tallying process ends. If the answer is YES, the journal amount is subtracted from the tax-included amount in the consumption tax total information (in this case, 1000 yen is subtracted). Furthermore, the journal amount is subtracted from the tax excluded amount in the consumption tax total information (in this case, 1000 yen is subtracted). After that, the purchase journal entry aggregation process ends.

By repeatedly executing the purchase journal tabulation process described above in the loop shown in FIG. 25, the sum of the tax-included amount, the tax-excluded amount, and the consumption tax amount can be calculated.

6-3. Tabulation method 3 (purchase journal tabulation processing, Figure 13, etc.)
In the tabulation method 2 above, the tabulation method was described in detail with reference to the user interface such as FIG. Here, the counting method will be described in detail with reference to the user interface such as FIG.

First, it is determined whether or not the debit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. For example, in the item of journal number 1 in FIG. 13, the debit item is Purchase 1, and in the data of the account item list shown in FIG. This means that it is subject to taxation.

Therefore, the determination is YES for the journal number 1 item in FIG. If the result is YES, then the journal amount is added to the tax-included amount in the consumption tax summary information, and the amount of consumption tax is added (in this case, 10,035 yen + 802 yen = 10,837 yen). yen is added). Furthermore, the journal amount is added to the tax-excluded amount in the consumption tax total information (in this case, 10,035 yen is added). Furthermore, the consumption tax amount is added to the consumption tax amount in the consumption tax total information (in this case, 802 yen is added). After that, the purchase journal entry aggregation process ends.

If NO, the following determination is made. Specifically, it is determined whether or not the credit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. See FIGS. 19 and 20 for another example. FIG. 19 shows journal list data at least partially different from FIG. 6, and the contents of the data are represented by the interface shown in FIG. For example, in the item of journal entry number 3 in FIG. 20, the credit item is purchase discounts, and in the data of the account item list shown in FIG. This means that it is subject to taxation. On the other hand, in the item of journal entry number 1 in FIG. 20, the credit item is accounts payable, and in the data of the account item list shown in FIG. This means that it is not taxable.

Therefore, the determination is YES for the item of journal number 3 in FIG. 20, and the determination is NO for the item of journal number 1 in FIG. If the determination is NO, then the purchase journal entry tabulation process ends.

On the other hand, if the determination is YES, the journal amount is subtracted from the tax-included amount in the consumption tax summary information, and the consumption tax amount is further subtracted (in this case, 1000 yen + 80 yen = 1080 yen is subtracted). Furthermore, the journal amount is subtracted from the tax excluded amount in the consumption tax total information (in this case, 1000 yen is subtracted). Furthermore, the consumption tax amount is subtracted from the consumption tax amount in the consumption tax total information (in this case, 80 yen is subtracted). After that, the purchase journal entry aggregation process ends.

6-4. Tabulation Method 4 (Sales Journal Tabulation Processing, Figures 21 and 22)
Next, the sales journal tabulation process will be described in detail. Concretely, as with the purchase journal entry in FIG. 12, the aggregation process for the sales journal entry having data with the consumption tax as a separate journal entry will be described in detail. See FIGS. 21 and 22 for an example. FIG. 21 shows journal list data that is at least partially different in content from FIG. 5, and the content of the data is represented by the interface shown in FIG.

First, it is determined whether or not the debit item of the journal entry is the consumption tax item in the data of the account list shown in FIG. The judgment as to whether or not the item is a consumption tax item is the same as the tabulation method 2 described above. For example, in the item of journal entry number 5 in FIG. 22, the debit item is sales discount, and in the data of the account item list shown in FIG. 7, the item of consumption tax is displayed as "-". This means that it does not fall under consumption tax items. On the other hand, in another example, in the item of journal number 6 in FIG. 22, the debit item is temporary receipt consumption tax, and in the data of the account item list shown in FIG. It's becoming This means that it falls under the consumption tax item.

Therefore, in the item of journal number 5 in FIG. 22, the determination is NO, and in the item of journal number 6 in FIG. 22, the determination is YES.

If the answer is YES, the journal amount is subtracted from the tax-included amount in the consumption tax total information (in this case, 80 yen is subtracted). Furthermore, the amount of the journal entry is subtracted from the consumption tax amount in the consumption tax summary information (in this case, 80 yen is subtracted). After that, the sales journal tabulation process ends.

If the result is NO, the following determination is made. Specifically, it is determined whether or not the debit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. Judgment as to whether or not an item is subject to taxation is the same as in the tabulation method 2 described above. For example, in the item of journal number 5 in FIG. 22, the debit item is sales discount, and in the data of the account item list shown in FIG. This means that it is subject to taxation. On the other hand, in another example, in the item of journal entry number 6 in FIG. 22, the debit item is temporary receipt consumption tax, and in the data of the account item list shown in FIG. This means that it is not taxable.

Therefore, the determination is YES for the item of journal number 5 in FIG. 22, and the determination is NO for the item of journal number 6 in FIG.

If the answer is YES, the journal amount is subtracted from the tax-included amount in the consumption tax total information (in this case, 1000 yen is subtracted). Furthermore, the journal amount is subtracted from the tax excluded amount in the consumption tax total information (in this case, 1000 yen is subtracted). After that, the sales journal tabulation process ends.

If NO, the following determination is made. It is determined whether or not the credit item of the journal entry is the consumption tax item in the data of the account list shown in FIG. For example, in the item of journal entry number 1 in FIG. 22, the credit item is sales 1, and in the data of the account item list shown in FIG. 7, the item of consumption tax is displayed as "-". This means that it does not fall under consumption tax items. On the other hand, in another example, in the item of journal number 2 in FIG. 22, the credit item is temporary receipt consumption tax, and in the data of the account item list shown in FIG. It's becoming This means that it falls under the consumption tax category.

Therefore, in the item of journal number 1 in FIG. 22, the determination is NO, and in the item of journal number 2 in FIG. 22, the determination is YES.

If the answer is YES, the journal amount is added to the tax-included amount in the consumption tax total information (in this case, 802 yen is added). Furthermore, the journal amount is added to the consumption tax amount in the consumption tax total information (in this case, 802 yen is added). After that, the sales journal tabulation process ends.

If NO, the following determination is made. Specifically, it is determined whether or not the credit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. For example, in the item of journal entry number 1 in FIG. 22, the credit item is sales 1, and in the data of the account item list shown in FIG. This means that it is subject to taxation. On the other hand, in another example, in the item of journal entry number 2 in FIG. 22, the credit item is temporary receipt consumption tax, and in the data of the account item list shown in FIG. This means that it is not taxable.

Therefore, the determination is YES for the item of journal number 1 in FIG. 22, and the determination is NO for the item of journal number 2 in FIG.

If the answer is YES, the journal amount is added to the tax-included amount in the consumption tax total information (in this case, 10,035 yen is added). Furthermore, the journal amount is added to the tax-excluded amount in the consumption tax total information (in this case, 10,035 yen is added). After that, the sales journal tabulation process ends.

By repeatedly executing the above sales journal tabulation processing within the loop shown in FIG. 25, the sum of the tax-included amount, the tax-excluded amount, and the consumption tax amount can be calculated.

6-5. Tabulation Method 5 (Sales Journal Tabulation Processing, Figures 23 and 24)
Next, the sales journal tabulation process will be described in detail. Concretely, as with the purchase journal entry in FIG. 13, the tabulation processing for sales journal entries having consumption tax data in one journal entry will be described in detail. See FIGS. 23 and 24 for examples. FIG. 23 shows journal list data at least partially different from FIG. 6, and the contents of the data are represented by the interface shown in FIG.

First, it is determined whether or not the debit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. For example, in the item of journal entry number 3 in FIG. 24, the debit item is sales discount, and in the data of the account item list shown in FIG. This means that it is subject to taxation. On the other hand, in the item of journal entry number 1 in FIG. 24, the debit item is accounts receivable, and in the data of the account item list shown in FIG. This means that it is not taxable.

Therefore, the determination is YES for the item of journal number 3 in FIG. 24, and the determination is NO for the item of journal number 1 in FIG.

If the result is YES, subtract the journal entry amount from the tax-included amount in the consumption tax summary information, and then subtract the consumption tax amount (in this case, 1000 yen + 80 yen = 1080 yen subtracted). Furthermore, the journal amount is subtracted from the tax excluded amount in the consumption tax total information (in this case, 1000 yen is subtracted). Furthermore, the consumption tax amount is subtracted from the consumption tax amount in the consumption tax total information (in this case, 80 yen is subtracted). After that, the sales journal tabulation process ends.

If NO, the following determination is made. Specifically, it is determined whether or not the credit item of the journal entry is subject to taxation in the data of the account item list shown in FIG. For example, in the item of journal entry number 3 in FIG. 24, the credit item is accounts receivable, and in the data of the account item list shown in FIG. This means that it is not taxable. On the other hand, in the item of journal entry number 1 in FIG. 24, the credit item is sales 1, and in the data of the account item list shown in FIG. This means that it is subject to taxation.

Therefore, in the item of journal number 3 in FIG. 24, the determination is NO, and in the item of journal number 1 in FIG. 24, the determination is YES.

If the determination is NO, then the sales journal tabulation process ends.

If the determination is YES, the journal amount is added to the tax-included amount in the consumption tax summary information, and the consumption tax amount is added (in this case, 10,035 yen + 802 yen = 10,837 yen yen is added). Furthermore, the journal amount is added to the tax-excluded amount in the consumption tax total information (in this case, 10,035 yen is added). Furthermore, the consumption tax amount is added to the consumption tax amount in the consumption tax total information (in this case, 802 yen is added). After that, the sales journal tabulation process ends.

By repeatedly executing the above sales journal tabulation processing within the loop shown in FIG. 25, the sum of the tax-included amount, the tax-excluded amount, and the consumption tax amount can be calculated.

It should be noted that the aggregation method described above is only one example among many candidates, and other methods can be used to realize the same content. For example, in counting method 2, four determinations are made, but even if the order of determination is changed, the counting result is not affected. Therefore, the scope of the invention relating to the counting method is not limited to the above counting method.

Specific embodiments of the invention have been described above. The above embodiments are only specific examples, and the present invention is not limited to the above embodiments. For example, technical features disclosed in one of the above embodiments may be applied to other embodiments. Also, unless otherwise stated, for a particular method, some steps may be interchanged with other steps, and additional steps may be added between two particular steps. The scope of the invention is defined by the claims.

Claims (11)

An accounting management program capable of instructing a processor of an information processing device to perform the following steps:
- providing an interface for making journal entries;
- listing a plurality of journalized items in the interface;
- selecting a portion of the plurality of journalized items in response to user action;
Calculating the tax amount by calculating the consumption tax of each amount to be taxed based on the selected item in response to the user's operation, and calculating the total of the calculated consumption tax wherein, if there are multiple types of tax rates in the selected item, the calculation of the tax amount can be performed for each type of tax rate;
- After the step of calculating, a step of displaying the calculation result of the tax amount on a screen. 2. The program of claim 1, wherein the selecting step comprises:
- Selecting the specified item in response to the user's operation of specifying a part of the plurality of items;
- When the specified item is associated with predetermined slip identification information and there is an unspecified item associated with the slip identification information, the unspecified item is automatically selected. and
program, including 2. The program of claim 1, wherein the calculating step is capable of calculating sales tax on input tax credits. 2. The program of claim 1, wherein the selecting step comprises:
- Identifying the receipt identification information corresponding to the item specified by the user;
- selecting an item associated with the identified receipt identification;
program, including 2. The program of claim 1, wherein the selecting step comprises:
- Selecting the specified item in response to the user's operation of specifying a part of the plurality of items;
- When the specified item is associated with predetermined receipt identification information and there is an unspecified item associated with the receipt identification information, the unspecified item is automatically selected. and
program, including The program of claim 1, further capable of performing the steps of:
• Responsive to a user action to change the tax amount of a user-specified item. The program of claim 1, further capable of performing the steps of:
- A step of outputting a journal summary result including the calculation result of the tax amount in response to a user's operation. The program of claim 1,
a step of obtaining computerized invoice data;
- obtaining a tax amount included in the data;
- calculating the difference between the calculated tax amount and the tax amount contained in the data;
is a program that can execute
- if the difference exists, the step of displaying the calculation result of the tax on the screen includes notifying that the difference exists;
program. An information processing device in which the program according to any one of claims 1 to 8 is installed. A method of calculating a tax amount by executing the program according to any one of claims 1 to 8 by an information processing device . A program manufacturing method, wherein the manufacturing method is executed by an information processing device, the program is described in HTML format, and the manufacturing method comprises:
- a step of calculating a tax amount using the program according to any one of claims 1 to 8;
- A step of creating an HTML file for displaying the calculation result of the tax amount on the screen;
A method, including