JP7373473B2 - Accounting processing equipment, accounting processing methods, and accounting processing programs - Google Patents

Description

The present invention relates to an accounting processing apparatus, an accounting processing method, and an accounting processing program, and more particularly relates to an accounting processing apparatus, an accounting processing method, and an accounting processing program for performing accounting processing using cloud computing.

It is a rule that corporate accounting is carried out in accordance with customarily developed corporate accounting principles, and one of these principles is the "accrual basis" principle for the profit and loss statement (P/L). The accrual basis is a principle that states that income or expenses must be recorded when they occur, regardless of actual cash receipts and expenditures. This is the opposite concept to the cash basis, where revenues and expenses are recognized at the time of cash delivery.

Each company calculates income and expenses for a certain period of time, calculates profits or losses, and prepares financial statements such as balance sheet (B/S) and profit and loss statement (P/L). It is stipulated that public notice shall be given based on the provisions of the Companies Act. In particular, in Japan, companies subject to the Financial Instruments and Exchange Act are subject to strong time constraints when it comes to financial results, with listed companies being required to report quarterly financial results, and even unlisted companies being required to report quarterly financial results or semi-annual interim financial results. The need for financial statements is similar in other countries as well.

In this way, periodic settlement processing is required, and the preparation of income statements under the accrual principle is essential. Rather than looking back and creating a profit and loss statement, it is necessary to always process revenue and expenses generated in daily operations on a daily basis in accordance with the accrual principle, which is also practical. That is how it is processed.

For example, in a large company, there is an in-house system for accounting processing, and personnel in each department perform the daily work of journalizing transactions that occur and registering them as journal data. By accumulating the journal data thus journalized and creating journal data and general ledger data, it is possible to quickly create financial statements (financial statements) at each accounting period. Commercially available accounting software is often used to create financial statements such as balance sheets and income statements from the created general ledger data.

Ministry of Internal Affairs and Communications, 2011 Communication Usage Trend Survey (Corporate Edition), p. 31

Although commercially available accounting software has the functions necessary to handle such corporate accounting practices, it also has the drawback of being general-purpose software that can meet the needs of a variety of companies.

In other words, not all companies that require accounting treatment are required to have the speed to perform accounting treatment on a daily basis in accordance with the accrual principle. The applicant focused on small and medium-sized businesses and sole proprietorships rather than large corporations, and found that commercially available accounting software did not provide functionality that suited their actual circumstances. Including Japan, small and medium-sized enterprises and sole proprietorships are generally required to close their accounts only once a year, and although it is necessary to give public notice without delay in accordance with the law at this time, It is sufficient to obtain journal data and general ledger data in accordance with the accrual principle, and daily journal processing is not necessary.

The present invention has been made in view of these problems, and its purpose is to provide small and medium-sized enterprises and sole proprietorships with flexible timing constraints to comply with the accrual principle. The object of the present invention is to provide a simple and inexpensive accounting processing device, accounting method, and accounting processing program.

In order to achieve such an object, a first aspect of the present invention is an accounting processing device for performing accounting processing using cloud computing, comprising a web server that provides cloud computing to a user, The web server identifies the web detail data for each transaction, and maintains a correspondence between keywords that can be included in the transaction description and account items for each transaction, based on the transaction description of each transaction. The system is characterized in that it automatically makes a journal entry into a specific account item by referring to a correspondence table, and creates journal data that includes at least the date, transaction details, amount, and account item.

Further, a second aspect of the present invention is characterized in that, in the first aspect, the web statement data includes a plurality of types of web statement data provided by a plurality of financial institutions, credit card companies, or payment providers. do.

Further, a third aspect of the present invention is characterized in that, in the first or second aspect, the web detailed data includes electronic data obtained by photographing the receipt with a camera.

Further, in a fourth aspect of the present invention, in any one of the first to third aspects, the created journal data is transmitted to a computer on which a user accesses the web server, and is sent to a web browser of the computer. , is displayed as a journal processing screen, and the journal processing screen is characterized by having a combo box for changing account items.

Further, a fifth aspect of the present invention is characterized in that in the fourth aspect, the combo box is a nested interactive combo box.

Further, a sixth aspect of the present invention is characterized in that in the fourth or fifth aspect, the generic correspondence table is updated using accumulation of results of account corrections made by each user using the combo box. shall be.

Further, in a seventh aspect of the present invention, in any one of the fourth to sixth aspects, when a user selects and corrects an automatically journalized account item from the combo box, It is characterized in that the user rule is stored in the storage unit of the accounting processing device.

Further, in an eighth aspect of the present invention, in the seventh aspect, the degree of similarity between the description of transaction contents to be journalized and the description of already published transaction contents held in the user rule is analyzed, and the The present invention is characterized in that descriptions of transaction details are classified into account items that are associated with descriptions of transaction details that have already appeared with a high degree of similarity.

Further, a ninth aspect of the present invention is an accounting processing method for performing accounting processing using cloud computing provided by a web server, comprising: the step of the web server identifying web detailed data for each transaction; The web server identifies each transaction based on the description of the transaction details of each transaction, with reference to a generic correspondence table that holds correspondence between keywords that can be included in the description of the transaction contents and account items. The method is characterized in that it includes the steps of: automatically making a journal entry into an account item; and a step where the web server creates journal data including at least a date, transaction details, amount, and account item.

Further, a tenth aspect of the present invention is an accounting processing program for performing accounting processing by cloud computing provided by a web server, the method comprising: providing the web server with a step of identifying web detailed data for each transaction; Each transaction is automatically assigned to a specific account based on the description of the transaction details of each transaction, with reference to a generic correspondence table that stores the correspondence between keywords that can be included in the description of the transaction and accounts. The method is characterized by comprising the steps of making a journal entry, and creating journal data including at least dates, transaction details, amounts, and account items.

According to one aspect of the present invention, focusing on small and medium-sized businesses and sole proprietorships, web detail data is identified for each transaction in a web server that provides cloud computing to users, and each transaction is Based on the description of the transaction details, the accrual basis principle is automatically entered into a specific account by referring to a correspondence table that stores the correspondence between keywords that can be included in the transaction description and account items. It is an object of the present invention to provide a simple and inexpensive accounting processing device, accounting method, and accounting processing program that are compatible with the actual situation in which timing constraints to be followed are loose.

1 is a diagram showing an accounting processing device according to an embodiment of the present invention. It is a figure showing a journal entry processing screen concerning one embodiment of the present invention. FIG. 3 is a diagram showing a journal processing screen when automatically classified account items are corrected. It is a diagram showing a list of created journal data.

Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.

(Summary of the present invention)
In light of the fact that small and medium-sized enterprises and sole proprietors are subject to loose timing constraints on accrual accounting, the present invention provides online/web statement data after the fact, rather than on a daily basis. ) and perform journal processing to create journal data.

Since the present invention utilizes web detailed data, at present, only a limited number of small and medium-sized enterprises and sole proprietorships can benefit from it. That is, for example, the usage rate of cloud computing in Japanese companies is only 9.1%, as described in Non-Patent Document 1, which means that most of the resources on the web are not utilized. The present invention was developed for the first time with a focus on small and medium-sized enterprises and individual business owners, and was developed in anticipation of future improvements in the usage rate of cloud computing, and is therefore highly innovative. Furthermore, although the United States has a higher usage rate of cloud computing than Japan, there is still room for improvement in the efficient use of web statement data.

FIG. 1 shows an accounting processing device according to an embodiment of the present invention. The accounting processing device 100 includes a web server 110 that provides cloud computing to users, a database 120 connected to the web server 110 using virtual private network (VPN) technology, and a scraping server 130 connected to the database 120 using VPN technology. Equipped with.

A user accesses the URL of web server 110 using a web browser on computer 140 such as a PC, smartphone, or tablet. The web server 110 identifies the captured web detail data for each transaction, and automatically journalizes each transaction into a specific account item based on the transaction description of each transaction. It is possible to make journal entries such as income when the amount is positive and expenditure when it is negative. At this time, the web server 110 refers to a correspondence table that holds correspondences between keywords that can be included in the description of transaction details and account items. The created journal data includes, for example, at least date, transaction details, amounts, and account items, and the accumulation of such journal data becomes journal data.

The correspondence table and journal data may be stored in the web server 110 or in the database 120.

The web server 110 transmits an HTML program containing the created journal data to the computer 140, which is displayed as a journal processing screen by the web browser of the computer 140 and presented to the user. Each function of the present invention can be implemented using Ruby and MySQL, and some can be implemented using JavaScript (registered trademark) in HTML (for example, the combo box in FIG. 3 described later). In other words, the web server 110 operates as a means for executing each function by executing programs written in a language such as Ruby, and may be a single server or may be composed of multiple servers. .

FIG. 2 shows a journal processing screen according to an embodiment of the present invention. The imported web statement data is identified for each transaction, and for each transaction, a date field 201 ("2012/11/30"), an amount field 202 ("-3,885"), and a summary field 203 indicating transaction details ("E-Mobile - Minato-ku, Tokyo"), an account item field 204 ("communication expenses"), a summary tag field 205 that provides a separate classification from the account items, and the like are displayed.

Although it is possible for the user to upload a file in a format such as CVS by themselves to import the web detailed data, in one embodiment of the present invention, a web detailed data acquisition unit is further provided to automatically acquire the data from the Internet. be able to. Specifically, a scraping server 130 connected to the database 120 using VPN technology is installed, and account numbers and passwords registered by users and stored in the web server 110 or the database 120 are read out, and web scraping is used to collect data from financial institutions. 151, a credit card company 152, a payment service provider (eg, electronic money Suica (registered trademark)) (not shown), etc., various web detailed data can be obtained. The acquired web detail data is stored in the web server 110 or database 120, and read out during journal processing.

Further, instead of web scraping, the web detailed data may be acquired by photographing a receipt or the like with a camera and transmitting it to the web server 110. In this case, if it is implemented as an app for a mobile terminal such as a smartphone or tablet, when a receipt or the like is loaded into the app, it can be automatically imported into the user's account. In addition, electronic data such as receipts may be received by email, but in this case, if the receiving address includes an account associated with the user's account, the electronic data such as receipts can be analyzed. You can also import it as web detailed data. Examples of electronic data include PDF and image files. Further, instead of being received by the web server 110, a mail server (not shown) may receive and analyze the web detailed data and transmit the obtained web detailed data to the web server 110. Furthermore, in addition to receipts, it is also possible to record that a debt has been incurred by photographing a bill with a camera and transmitting it to the web server 110. For example, when you receive an invoice, you can digitize it using a camera and OCR, record it as a debt, and it will serve as a reminder that you actually have to make the payment. When a payment is made, it is possible to manage which payment schedule the payment was made to by matching the bank details with the payment schedule. There is also a need to easily reconcile such payment schedules (accounts payable, accounts payable, etc.) and to support accrual accounting, and importing images of receipts is also a useful function. In addition, such image capture of receipts, invoices, etc. makes it possible to link image data to each journal entry, facilitating evidence management.

In many cases, multiple types of web statement data provided by multiple financial institutions, credit card companies, payment providers, etc. are imported into the web server 110, and each type may be displayed on the transaction processing screen 200. The information may be displayed in date order as shown in FIG.

In addition, in Figure 2, journal data is created and stored by the user confirming the displayed contents and pressing the "Register" button for each transaction, but "Register" The journal data automatically created by the web server 110 with reference to the generic compatible table may be stored as is without the need to press a button, and only necessary corrections may be made on the transaction processing screen 200.

FIG. 3 shows a journal processing screen when automatically classified account items are corrected. When the account item column 204 is clicked, the journal processing screen 200 displays a combo box 301 such as a pull-down menu showing other options. By adding help 302 to each option, the user can easily select an appropriate account item even without accounting knowledge. If the combo box 301 is nested and interactive, as shown, with lower-level options presented depending on the user's selection, the user can intuitively navigate to the appropriate account. I can put it on.

The corrected results are stored in the web server 110 or database 120 as user rules for each user, and from the next time onwards, the corrected account items can be displayed for the transaction details. The user rules for each user are well known in the technical field of accounting software, but if there is a correspondence table (generic correspondence table) that is independent of each user, it can be used immediately after creating an account even without accounting knowledge. The hurdles for starting to use the service are significantly lowered. Since it is not possible to create a generic table that provides complete journal entries for all users, some parts must be modified by each user. , you can easily select the appropriate account item. Leveraging this accumulation of selections in combination with a corresponding table independent of each user not only makes it easier for users to get started, but also provides greater accuracy and a user experience that did not previously exist. Ru.

As for the summary tag column 205, it is possible to automatically assign and display a summary tag by referring to the generic compatible table in the same way as for the account column.In that case, similarly to the account column 204, a pull-down menu etc. You can display the combo box and save and use the modified results.

As will be described later, creating a generic correspondence table in advance requires a huge amount of effort, and this is partly due to this fact. There was no technology to allocate it. The accumulation of correction results by each user is useful information for updating the generic correspondence table to improve accuracy, and is something that can be obtained precisely because it is a cloud technology rather than a standalone application.

For example, when a user corrects an assignment, if a record is kept of which keywords are included in the description of the transaction and which account item is assigned, it is possible for a predetermined number of users, such as 5, to When a condition such as a description including a keyword being assigned to the same account item is satisfied, a correspondence between the keyword and the account item can be added to the correspondence table. Furthermore, by setting a condition that a predetermined number of users or more have assigned descriptions in which the same two keywords co-occur to the same account item, highly accurate updating can be achieved. More generally, keywords included in transaction descriptions can be extracted by morphological analysis, and by recording which keywords are often (or have a high probability) registered as which account items. , it is possible to determine the relationship between keywords and account items. For example, this association can also be defined by the amount of information, Bayesian probability, etc.

The journal data created as described above can be displayed as a list on the web browser of the computer 140, as shown in FIG.

(Details of journal entry processing)
Even if you try to automatically perform post-hoc journal processing using the web server 110, in reality, you will need a correspondence table that associates transaction descriptions with account items. It involves accumulating and verifying a huge amount of data. If we consider the use in a large company, it becomes clear that it is no longer theoretically possible to create such a correspondence table. Large companies have complex inter-company transactions, and there are many transactions that require the same business partner to be classified into different account items for deposits and withdrawals. Therefore, it is impossible to automatically identify account items from the transaction details in the deposit/withdrawal details. By focusing on small and medium-sized enterprises and sole proprietorships, where inter-company transactions are not complex, it becomes possible to categorize the relationship between transaction contents and account items and create a corresponding table. By doing so, the correspondence table can be commonly used as a generic correspondence table independent of each user. At the same time, by focusing on small and medium-sized enterprises and sole proprietorships, the number of frequently used account items is limited, making it easier to organize them hierarchically. can be displayed graphically.

However, in the transaction details column provided by banks, credit card companies, payment providers, etc., there are considerable variations in the notation of each company even if the details are the same. The applicant also found that it is not easy to prepare. Therefore, in an embodiment of the present invention, by applying a correction rule for correcting the notation deviation in the summary column 203 indicating transaction details, it is possible to delete substantially duplicate associations from the correspondence table.

For example, if "ANA" is written in the transaction details column, this can be classified as "travel expenses". In actual web statements, the notation of "ANA" is not unified, but there are various notations such as "ANA", "ANA", etc., so the correspondence table supports all of these. One method is to maintain the association, but in one embodiment of the present invention, the correction rule is applied as described above, and the generic correspondence table itself is created such that, for example, the association between "ANA" and "travel expenses" is maintained. only.

The correction rules are based on the keywords stored in the correspondence table, whether they are written in alphabetical characters, kana characters, or kanji characters, whether or not there is a bullet (“・”), a hyphen (“-”), or a minus sign. (“-”) or a rule for correcting the spelling fluctuation of the long code. For example, if "ANA", "ANA", etc. exist in the description in the summary column 203, apply the correction rule and convert them all to "ANA" before referring to the correspondence table. can do. By doing this, it is sufficient to associate the alphabetical keyword "ANA" with the account item "travel expenses" in the correspondence table.

In addition to being able to set the correction rules regularly in this way, they can also be expanded and modified individually based on the actual transaction details that appear in various web statements.

The correction rules may be stored in the database 120 and read out by the accounting processing device 110, or may be stored in the memory of the accounting processing device 110.

In one embodiment of the present invention, the applicant has also discovered that there is a group of keywords that differ in the account items that are journalized depending on the type of industry. By applying industry rules that associate keywords, industry types, and account items, it is possible to achieve higher precision than can be achieved with a generic table that covers all industries.

For example, if a supermarket name is listed in the summary column 203, if an IT company makes a purchase, it is likely that the purchase is for consumables, but if a restaurant makes a purchase, in other words, the restaurant is a user. If so, there is a high possibility of purchasing.

(keyword priority)
As mentioned above, the generic correspondence table stores the correspondence between keywords that can be included in transaction details and account items, but if one transaction includes multiple keywords, classification Errors may increase.

For example, consider the transaction "Morozoff JR Osaka Mitsukoshi Isetan Store." In this case, if you refer to the correspondence table for the "JR" part, it will be classified as "travel expenses" as an account item, but the most likely case is that the gift was purchased at "Morozoff". This is a transaction that should be classified as "entertainment expenses." In other words, if it is possible to determine which keyword is dominant among multiple keywords based on an accurate analysis of transactions, the keyword corresponding table should hold "Morozoff JR Osaka Mitsukoshi Isetan Store". The number of keywords can be reduced. In order to analyze and journalize a large number of web details with a small number of keywords with high precision, accuracy can be increased by assigning priorities to keywords.

For example, you can assign priorities to keywords as follows: Numbers indicate priority.
1 item,
2. Partner;
3 Business category (biz_category),
4 Group name (corp_group),
5 Commercial facility name (building)

Examples of keys for implementing priority rules are shown in parentheses. The business category is a word associated with a business domain, such as "oil," "lunch box," "stationery," and the like. The group name is a group name of a group company such as JR, Virgin, or GE. Examples of commercial facility names include "Roppongi Hills" and "Nordstrom."

The applicant has found that applying such priority rules clearly improves the accuracy of automatic journal entries for accounts. Even if you don't assign priorities up to the fifth priority, it is effective to just assign priorities to items and business partners.

Returning to the above example, in one embodiment of the present invention, "Morozoff", "JR", and "Mitsukoshi Isetan" are each registered in the generic correspondence table, and "Morozoff" is a partner keyword from which transactions can be roughly inferred. , ``JR'' is registered as a diversified corporate group, and ``Mitsukoshi Isetan'' is registered as the name of a commercial facility. In the above example, if you refer to the corresponding table, you will find a partial match for these three keywords, but among them, "Morozov", which is considered to have the highest explanatory power, defines the account item, and "entertainment expenses" is the one that specifies the account item. automatically displayed as a suggestion.

Note that when multiple keywords with the same priority are matched, keywords with longer character counts and partial matches can be matched at a higher rank. For example, when describing a transaction that partially matches the two keywords "ANA" and "Panasonic," accuracy cannot be improved unless the longer keyword "Panasonic" is used.

Conversely, it is also possible to exclude keywords with low transaction explanatory power from matching targets. For example, if the keyword "branch" is attached, it describes the commercial facility that is the context of the transaction rather than the transaction itself, so by excluding it, it can be included in the description of the transaction. From the multiple keywords provided, keywords suitable for highly accurate automatic journal entry can be selected. Other highly descriptive modifiers include "uchi" (at) and the like.

In addition, place names often only describe the context, and can be excluded as having low explanatory power for transactions.

(Completion of user rules)
Although user rules are useful for providing unique journal entries required for each user, which cannot be covered by generic tables, in reality, the description of transactions included in web statement data is a long-tail case. There is. That is, although the frequency of occurrence of completely identical transaction descriptions more than once is not high, such descriptions of transaction contents that appear less frequently may account for a non-negligible proportion of the total transactions. For example, even for transactions of the same type with the same business partner, the markings on the web detailed data are not always the same. Even if it is the same customer, the description will change if the financial institution that makes the payment changes, and the fact that the sender can change the name of the sender also has an impact. Additionally, some financial institutions assign a unique management number to each transaction, and in such cases, the exact same entry will never appear twice. Therefore, in addition to saving the results that have appeared once in the past and modified by the user as the user's user rule, the similarity between the description of new transaction details and the description of existing transaction contents maintained in the user rule The functions of user rules can be supplemented by analyzing the degree of transaction content and classifying them into account items that are associated with descriptions of existing transactions that have a high degree of similarity. For example, similarity can be determined by dividing new and existing transaction descriptions into morpheme keywords using morphological analysis.

Specifically, for example, it is determined whether the description of the transaction content is retained as something that has already appeared in the user rule, and if it is not retained, it is determined whether the description of the degree of similarity exceeding a certain threshold is retained. If neither is retained, it may be possible to journalize to a specific account item by referring to the generic compatible table. Clustering is effective for speeding up similarity calculation.

(E-commerce)
Purchase history data, purchase detail data, etc. of an EC site can be acquired as web detail data to complement the web detail data obtained from the credit card company. When using an EC site, the specific details of the transaction may not be determined from the web statement data obtained from the credit card company or the like. In such a case, by referring to the purchase history data of the EC site, it is possible to specify what kind of transaction was made for that amount on that day. For example, in a generic compatible table, the keyword "Amazon" is assigned to a virtual account, and subsequent journal entries are based on date, amount, etc., and refer to purchase history data obtained from Amazon to provide more detailed information regarding transactions. This can be done after specifying the

100 Accounting processing device 110 Web server 120 Database 130 Scraping server 140 Computer 151 Financial institution 152 Credit card company 200 Transaction processing screen 201 Date field 202 Amount field 203 Summary field 204 Account field 301 Combo box 302 Help

Claims (4)

An accounting method for performing accounting processing using cloud computing provided by a web server,
the web server identifying the user's web statement data for each transaction;
The web server determines whether each transaction is included in the transaction description if the transaction description is not maintained in the association associated with the user, based on the transaction description of each transaction. automatically journalizing into a specific account by referring to the user-independent correspondence between the Uru Japanese keyword and the account;
The web server creates journal data including at least date, transaction details, amount, and automatically journalized account items. The accounting method according to claim 1 ,
The date, the transaction details, the amount, and the automatically journalized account items included in the created journal data are sent to the computer on which the user accesses the web server, and the journal data is displayed in the web browser of the computer. Displayed as a processing screen,
The journal processing screen has a combo box for changing the automatically journalized account items. An accounting processing program for performing accounting processing by cloud computing provided by a web server, the accounting processing program providing the web server with:
identifying the user's web statement data for each transaction;
Japanese keywords that may be included in the transaction description if the transaction description is not held in the mapping associated with the user, based on the transaction description of each transaction. automatically journalizing to a specific account by referring to the user-independent association between the and the account;
and creating journal data including at least dates, transaction details, amounts, and automatically journalized account items. An accounting processing device for performing accounting processing using cloud computing,
comprising a web server that provides cloud computing to users, the web server comprising:
Identifies the user's web statement data on a transaction-by-transaction basis;
Japanese keywords that may be included in the transaction description if the transaction description is not held in the mapping associated with the user, based on the transaction description of each transaction. automatically journalize to a specific account by referring to the user-independent association between
Create journal data that includes at least the date, transaction details, amount, and automatically journalized account items.

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