JP7421263B2 - Devices, methods and programs for supporting book creation - Google Patents

Description

TECHNICAL FIELD The present invention relates to an apparatus and method for supporting book creation, and a program therefor.

One of the main operations of an accounting firm is regular audit operations such as monthly audits. In order to ensure the accuracy of the ledgers represented by the general ledger of the client company, a total trial balance or balance trial balance is prepared from the journal entries, and it is confirmed that the principle of rental average is followed. If the rent average principle is not followed, it means that there is a journal entry error, so it is necessary to scrutinize the related books to find the error and make corrections. In addition, confirmation is made to ensure that there are no other inappropriate points in the bookkeeping.

It takes a lot of effort and time to discover these bookkeeping deficiencies, so if they can be made more efficient, accounting firms will be able to devote their time to higher value-added work, and they will be able to spend more time. Can support customers. In particular, the burden of discovering deficiencies that do not affect the sufficiency of the principle of lending and borrowing average is heavy.

The present invention has been made in view of these problems, and its purpose is to facilitate the discovery of accounting deficiencies in devices, methods, and programs for supporting book creation. be.

To achieve such an objective, a first aspect of the present invention includes the steps of: transmitting trial balance data for displaying at least a portion of the trial balance; and transmitting any of the trial balance data included in the displayed trial balance. receiving a notification that a numeric value for an account has been selected; transmitting journal display data for displaying one or more journal entries having an account for the selected numeric value; receiving a notification that an adjustment related to one of the journal entries has been entered; and sending related journal entry display data for displaying one or more journal entries related to the journal entry in which the adjustment was made; The method is characterized in that it includes.

A second aspect of the present invention is characterized in that, in the first aspect, the at least part is an account included in a profit and loss statement or a balance sheet.

A third aspect of the present invention is characterized in that, in the first or second aspect, the trial balance data highlights accounts in which accounting deficiencies may exist.

A fourth aspect of the present invention is characterized in that, in any one of the first to third aspects, the selection is a click or tap on the numerical value or a display associated with the numerical value.

A fifth aspect of the present invention is characterized in that, in any one of the first to fourth aspects, the journal display data displays the one or more journal entries on the right side of the trial balance.

A sixth aspect of the present invention is characterized in that, in the fifth aspect, the journal display data displays the one or more journal entries moving from the right side to the left side of the display screen.

A seventh aspect of the present invention is characterized in that, in any one of the first to sixth aspects, the journal entry display data highlights a journal entry that is presumed to be the cause of the accounting deficiency.

An eighth aspect of the present invention is characterized in that, in any one of the first to seventh aspects, the modification is a change in account items.

A ninth aspect of the present invention, in any one of the first to eighth aspects, is characterized in that the related one or more journal entries are identified based on the characteristics of the modification.

A tenth aspect of the present invention, in any one of the first to eighth aspects, further includes the step of registering journal data describing journal entries for one or more transactions, and the presence or absence of the relationship is determined by whether the journal entries are If the account items are the same as the journal entry for which the correction was made and there are multiple users belonging to the same organization before the correction, the content registered by the same user as the journal entry for which the correction was made. The feature is that the determination is made based on whether or not it is an input journal entry.

An eleventh aspect of the present invention, in any one of the first to eighth aspects, further includes the step of registering transaction data describing one or more transactions to be journalized, and the presence or absence of the relationship is determined by: Whether the journal entry has the same account title as the journal entry for which the correction was made before the correction, and is a journal entry for a transaction that was registered through the same route as the transaction related to the journal entry for which the correction was made. The feature is that the determination is made based on whether or not it is true.

A twelfth aspect of the present invention is that in the eleventh aspect, the route is any one of uploading a data file, inputting using an API, and acquiring web detailed data.

A thirteenth aspect of the present invention is that in any one of the ninth to twelfth aspects, the presence or absence of the relationship indicates that the tax classification of the journal entry is the same as the journal entry in which the correction was made and the time before the correction. The feature is that further determination is made depending on whether or not there is.

A fourteenth aspect of the present invention is that in any one of the first to thirteenth aspects, the journal display data displays the one or more journal entries on the right side of the trial balance, and the related journal display data , the related one or more journal entries are displayed below the one or more journal entries.

A fifteenth aspect of the present invention is characterized in that in the fourteenth aspect, the related journal display data displays the one or more related journal entries moving from the bottom to the top of the display screen.

A sixteenth aspect of the present invention provides a step of transmitting trial balance data for displaying at least a part of the trial balance to a computer, and selecting numerical values of any account included in the displayed trial balance. and transmitting journal display data for displaying one or more journal entries having the selected numerical account, and relating to any of the one or more journal entries. to perform a method comprising: receiving a notification that an adjustment has been entered; and transmitting related journal entry display data for displaying one or more journal entries related to the journal entry in which the adjustment has been made. This is the program.

A seventeenth aspect of the present invention transmits trial balance data for displaying at least a portion of a trial balance, and provides notification that a numerical value of any account included in the displayed trial balance has been selected. receiving and transmitting journal display data for displaying one or more journal entries having said numerical accounts selected, and notification that an adjustment related to any of said one or more journal entries has been entered; This device is characterized in that it receives the above-mentioned journal and transmits related journal entry display data for displaying one or more journal entries related to the journal entry that has been corrected.

An eighteenth aspect of the present invention includes the steps of: displaying at least a part of a trial balance; detecting that a numerical value of any account included in the displayed trial balance has been selected; displaying one or more journal entries having said numerical accounts; detecting that an adjustment has been entered relating to any of said one or more journal entries; and relating to the journal entry in which said adjustment has been made; and displaying one or more journal entries.

A nineteenth aspect of the present invention includes the steps of transmitting journal display data for displaying one or more journal entries, and receiving a notification that a modification related to any of the one or more journal entries has been entered. and transmitting related journal entry display data for displaying one or more journal entries related to the journal entry that has been corrected.

A 20th aspect of the present invention includes the step of transmitting monthly trend data for displaying monthly trends of a profit and loss statement or balance sheet, and the step of transmitting monthly trend data for displaying monthly trends of an income statement or balance sheet; receiving a notification that a numerical value has been selected; transmitting journal display data for displaying one or more journal entries having an account for the selected numerical value; and any of the one or more journal entries. and transmitting related journal entry display data for displaying one or more journal entries related to the journal entry in which the adjustment was made. This method is characterized by the following.

According to one aspect of the present invention, when an adjustment related to a journal entry displayed on a user terminal is input, the journal entry related to the adjustment is identified and further displayed as an audit target, thereby eliminating accounting deficiencies. Discovery can be made more efficient.

FIG. 1 is a diagram showing a book creation support device according to an embodiment of the present invention. 1 is a flowchart of a book creation support method according to an embodiment of the present invention. FIG. 3 is a diagram illustrating an example of displaying accounts included in a profit and loss statement in a trial balance in an embodiment of the present invention. FIG. 7 is a diagram illustrating an example in which journal entries with selected accounts are displayed on the right side of a trial balance in an embodiment of the present invention. FIG. 7 is a diagram illustrating an example of a correction screen for any of the journal entries displayed on the right side of the trial balance in an embodiment of the present invention. FIG. 6 is a diagram illustrating an example of a screen after a correction to one of the journal entries displayed on the right side of the trial balance is input in an embodiment of the present invention.

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

(First embodiment)
FIG. 1 shows a book creation support device according to this embodiment. The device 100 is capable of communicating with a first user terminal 110 used by a first user and a second user terminal 120 used by a second user of the bookkeeping support service provided by the device via a computer network. It is. The first user is, for example, a company or business office or its accounting staff, and the first user terminal 110 provides accounting data necessary for bookkeeping, and the device 100 generates a trial balance based on the accounting data. Data is generated. The second user is, for example, an accounting firm whose customer is the first user or an employee thereof, and the created ledger is audited from the second user terminal 120. Although the explanation here assumes that accounting data is provided to the device 100 from the first user terminal 110, it is conceivable that inputting, generating, etc. of such accounting data may also be performed from the second user terminal 120. .

The accounting data that the device 100 receives may include transaction data in which transactions are described, such as web statement data provided by banks, credit card companies, and the like. In addition to or in lieu of receiving and registering transaction data, the device 100 may receive journal data describing journal entries for each transaction as accounting data, or may receive transaction data based on the received transaction data. The transaction to be journalized may be displayed on the first user terminal 110, and journal data may be generated by receiving the input of the journal entry made by the first user and registering the journal entry. In any case, it is sufficient if the journal data can be accessed in the device 100. Furthermore, the accounting data may not be directly received from the first user terminal 110, but may be received indirectly from other companies such as banks, credit card companies, accounting firms, etc., and may be associated with the first user. It would be good if it were possible.

The device 100 includes a communication unit 101 such as a communication interface, a processing unit 102 such as a processor or CPU, and a storage unit 103 including a storage device or storage medium such as a memory or a hard disk, and stores programs for performing each process. By executing the command, each function described below can be realized. The device 100 may include one or more devices or servers, and can be configured with resources on the cloud. Further, the program may include one or more programs, and may be recorded on a computer-readable storage medium to form a non-transitory program product.

Although not shown, the first user terminal 110 and the second user terminal 120 can also have the same configuration as the device 100.

FIG. 2 shows the flow of the ledger creation support method according to this embodiment. First, the device 100 generates trial balance data for displaying at least a portion of the trial balance including the difference between debits and credits for each account and at least one of the debits and credits, based on accessible journal data. and transmits it to the second user terminal 120 (S201). All accounts of the target company or business office can be displayed, but only the accounts included in the income statement or balance sheet may be displayed. Further, the trial balance data may be transmitted in response to a ledger check request from the second user terminal 120.

FIG. 3 shows an example of accounts included in the profit and loss statement in the trial balance displayed on the display screen 121 of the second user terminal 120. As an example, for "consumables expenses", the debit and credit sides are shown. The difference is highlighted. The device 100 stores judgment criteria for determining the possibility that an accounting deficiency exists for each account in the storage unit 103 or a storage device or storage medium that is accessible from the device 100, and the judgment results are valid. In this case, the numerical value of the account can be highlighted.

Preferably, the above criteria determines the possibility that there is a type of defect that does not affect the sufficiency of the loan-to-borrow average principle. Types of deficiencies include deficiencies in individual journal entries, and deficiencies in credits, debits, differences between these, or end-of-period balances of specific accounts, although it is not possible to specify or estimate which journal entry is attributable to them. Examples of the former include incorrect account entries in individual journal entries, duplication of individual journal entries, unresolved audit comments on individual journal entries, etc. Examples of the latter include negative ending balances.

Next, the device 100 receives a notification that the numerical value of any account included in the displayed trial balance has been selected (S202), and displays one or more journal entries having the selected account. (S203).

FIG. 4 shows an example in which, when the difference in "consumables expenses" is selected, multiple journal entries having accounts for "consumables expenses" are displayed as a breakdown on the right side of the trial balance on the display screen 121. . By displaying the trial balance and journal entries for accounts that may have deficiencies on a single screen, it is possible to easily discover deficiencies and understand their causes. It is preferable to highlight the journal entries that are presumed to be the cause of the deficiencies, and only the journal entries that are presumed to be the cause of the deficiencies may be displayed on the right side of the trial balance. In addition, when displaying the journal entry area 400 to the right of the trial balance area 300, by moving and displaying one or more journal entries from the right side of the display screen to the left side, it is possible to intuitively correct the flaws for the user. I can tell you the cause.

Selection of a numerical value may involve not only clicking or tapping the numerical value itself, but also clicking or tapping a display associated with the numerical value as shown in FIG. The associated display includes a display of the reason for highlighting, and can be displayed, for example, when a numerical value is clicked or tapped, or when a cursor is moved to or near a numerical value. Furthermore, it is also possible to consider a highlighted portion other than numerical values as the associated display.

When a journal that is presumed to be the cause of the defect is selected, as shown in FIG. 5, a correction screen 500 for the journal can be displayed to accept correction input from the user. Corrections to journal entries include, for example, corrections to account items; in this example, "consumables expenses" is changed to a fixed asset item called "buildings." In addition to changing account titles, the types of adjustments include corrections related to journal entries, such as registration in the fixed asset ledger, although they are not corrections to the journal entries themselves.

After receiving a notification from the second user terminal 120 that a correction related to any journal entry has been input (S204), the device 100 inputs one or more journal entries related to the journal entry for which the correction has been made. Related journal entry display data for displaying is transmitted (S205).

FIG. 6 shows an example in which journal entries related to or similar to the journal entry for which correction has been made are displayed below the journal entry having the selected account. Although the cause of the deficiency is not automatically assumed, based on the characteristics of the entered adjustment, journal entries that are suspected of being incomplete can be identified and further displayed as related journals or similar journals, allowing for the discovery of deficiencies. This can be made even easier. When displaying the related journal entry area 600 below the journal entry area 400, by moving and displaying the related journal entries from the bottom of the display screen toward the top, it is possible to attract the user's attention and prompt confirmation. Details of related journal entries will be further explained in the second embodiment.

Additionally, as shown in FIG. 6, the display of the trial balance and journal entries with the selected accounts may be updated in response to receiving corrective inputs. By doing this, it becomes possible to understand at a glance that accounting deficiencies have been resolved or reduced. In Figure 6, the difference in "Consumables Expenses" is highlighted, but this indicates that the account in question has been selected and its breakdown is displayed, and indicates the possibility of a deficiency. Instead, for example, the presence of a defect can be represented by a warm color such as orange, and the fact that a particular account has been selected can be represented by a cool color such as blue.

In the above description, it is assumed that the device 100 transmits necessary data to the second user terminal 120 in response to the operation by the second user on the second user terminal 120. The data, programs, etc. necessary for processing according to the device are stored in advance in the second user terminal 120, and the next processing is performed without communicating with the device 100 upon detecting the second user's operation. Good too. Specifically, the second user terminal 120 displays at least a portion of the trial balance, detects that a numerical value of one of the accounts included in the displayed trial balance has been selected, and detects that the numerical value of one of the accounts included in the displayed trial balance has been selected. Display one or more journal entries that have the account, detect that an adjustment related to any of the one or more journal entries has been entered, and display one or more journal entries related to the journal entry in which the adjustment was made. It may also be displayed. At this time, it is not excluded that communication with the device 100 may occur as necessary.

Furthermore, in the above explanation, trial balance data is generated from journal data, and the possibility of deficiencies is informed to the user using the trial balance displayed on the second user terminal 120 as a starting point. It is also conceivable to generate monthly trend data for displaying monthly trends in the income statement or balance sheet, and to use the monthly trends as a starting point to inform users of the possibility of deficiencies.

Note that unless the word "only" is specified, such as "based only on XX", "according only to XX", "in the case of XX only", this specification does not refer to additional information. Note that it is envisaged that the following may also be taken into account.

Also, just to be sure, even if there is an aspect in which a method, program, terminal, device, server, or system (hereinafter referred to as a "method, etc.") performs a different operation from that described in this specification, each of the present invention Aspects are directed to operations that are the same as any of the operations described in this specification, and the existence of operations that are different from those described in this specification does not make the method, etc. It should be added that this is not outside the scope of the present invention.

(Second embodiment)
Describe the details of the journal entry related to the journal entry for which the adjustment was made. Related journal entries are identified based on the characteristics of the adjustment made. In the example in Figure 6, the transaction date is within the same accounting period and the journal entry in which the adjustment was made and the account item at the time before the adjustment are the same. , and there are multiple users belonging to the same organization such as the same company, business office, accounting firm, etc., the journal entry where the correction was made and the journal entry where the registration details were entered by the same user will be displayed. ing. This makes it easier for users who have registered incomplete journal entries to check other journal entries for the same account. For example, if there are experienced users and inexperienced users, there is a high possibility that similar deficiencies will be found in the input by the inexperienced users.

Journal entries related to the journal entry that has been adjusted include journal entries that have transaction dates within the same accounting period, that have the same account items as the journal entry that was adjusted before the adjustment, and that have the same account items as the journal entry that was adjusted before the adjustment. It is also possible to display journal entries related to transactions registered through the same route as related transactions.

Registration of transaction data can be performed through various routes, such as uploading a data file from the first user terminal 110, input using an API from the first user terminal 110, and obtaining web statement data from a financial institution, etc. It is possible. By extracting as audit targets the routes in which transactions related to defective journal entries are registered, the efficiency of detecting defects can be improved.

In addition to the same format as described above, the identity of the routes is determined by the following conditions: the uploaded data files are the same, the input is done using the same API, and the obtained web detail data is the same. It is possible to determine in more detail, such as whether they are the same.

Furthermore, the condition of relevance may be that the tax classification is the same as the journal entry in which the adjustment was made and the time before the adjustment. Furthermore, user-related features, route-related features, and other features can be used in combination to determine the presence or absence of relevance.

In the explanation so far, the journal entry area 400 is displayed on the right side of the trial balance area 300, and when an adjustment is made related to the journal entry displayed in the journal entry area 400 as a journal entry that is presumed to be the cause of an accounting deficiency. In the above description, the related journal entry is displayed in the related journal entry area 600, but the related journal entry may also be displayed when a correction related to any of the journal entries displayed in the journal entry area 400 is made. When a correction related to any journal displayed on the display screen 121 is made without assuming the table area 300 and the journal area 400 to the right thereof, the corresponding journal is corrected as necessary. It is also possible to further display related journal entries in association with.

100 Book creation support device 101 Communication section 102 Processing section 103 Storage section 110 First user terminal 120 Second user terminal 121 Display screen 300 Trial balance area 400 Journal area 500 Correction screen 600 Related journal area

Claims (8)

A method for a server to support book creation, the method comprising:
Trial balance data for the server to display at least a part of the trial balance on a display screen of a terminal that can communicate with the server via a computer network , the trial balance data including accounting information for accounts included in the at least part of the trial balance. Journal entries for each transaction that can be accessed by the server include trial balance data that highlights the numerical value of the account if the server determines that there is a possibility that there is a deficiency. a step of generating using journal data in which the
the server transmitting the trial balance data to the terminal ;
the server receiving a notification from the terminal that the account value has been selected after transmitting the trial balance data;
the server transmitting to the terminal journal display data for displaying one or more journal entries having the account with the selected numerical value on the display screen of the terminal;
including;
The journal entry display data is data that highlights the journal entry that is presumed to be the cause of the defect . The method according to claim 1,
The criteria include individual journal entries, credits or debits of specific accounts, the difference between credits and debits, or deficiencies in the end-of-period balance. The method according to claim 1 or 2 ,
the server receiving a notification from the terminal that an amendment related to any of the one or more journal entries has been entered;
The method further includes the step of the server transmitting, to the terminal, related journal entry display data for displaying one or more journal entries related to the journal entry in which the correction has been made on a display screen of the terminal. to the server,
Trial balance data for displaying at least a part of the trial balance on a display screen of a terminal that can communicate with the server via a computer network , where there is an accounting flaw in the accounts included in the at least part If the determination result in the server based on the determination criteria for determining the possibility of a step of generating using journal data;
the server transmitting the trial balance data to the terminal ;
the server receiving a notification from the terminal that the account value has been selected after transmitting the trial balance data;
the server transmitting to the terminal journal display data for displaying one or more journal entries having the account with the selected numerical value on the display screen of the terminal;
A program for executing a method for supporting the creation of ledgers including:
The journal entry display data is data that highlights the journal entry that is presumed to be the cause of the defect . A server for supporting the creation of ledgers,
Trial balance data for displaying at least a part of the trial balance on a display screen of a terminal that can communicate with the server via a computer network , where there is an accounting flaw in the accounts included in the at least part If the determination result in the server based on the determination criteria for determining the possibility of Generated using journal data,
transmitting the trial balance data to the terminal;
After transmitting the trial balance data, receiving a notification from the terminal that the account value has been selected and transmitting to the terminal one or more journal entries having the account of the selected value. Send journal display data to display on the terminal display screen,
The journal entry display data is data that highlights the journal entry that is presumed to be the cause of the defect . A method for supporting bookkeeping, the method comprising:
Monthly trend data for a server to display monthly trends in an income statement or balance sheet on a display screen of a terminal that can communicate with the server via a computer network , If the server determines that there is a possibility that there is an accounting deficiency in the account included in the comparison table, the monthly trend data that causes the numerical value of the account to be highlighted is displayed. a step of generating journal data that describes a journal entry for each transaction and that is accessible by the server;
the server transmitting the monthly trend data to the terminal ;
the server receiving a notification from the terminal that the account value has been selected after transmitting the monthly trend data;
the server transmitting to the terminal journal display data for displaying one or more journal entries having the account with the selected numerical value on the display screen of the terminal;
including;
The journal entry display data is data that highlights the journal entry that is presumed to be the cause of the defect . to the server,
Monthly trend data for displaying monthly trends in the income statement or balance sheet on the display screen of a terminal that can communicate with the server via a computer network , wherein The server accesses monthly trend data that highlights the numerical value of the account if the server determines that there is a possibility that there is an accounting deficiency for the included account. a step of generating a possible journal entry for each transaction using journal entry data;
transmitting the monthly trend data to the terminal ;
after transmitting the monthly trend data, receiving a notification from the terminal that the account value has been selected;
transmitting, to the terminal, journal display data for displaying one or more journal entries having the account with the selected numerical value on the display screen of the terminal;
A program for executing a method to support the creation of ledgers including:
The journal entry display data is data that highlights a journal entry that is presumed to be the cause of the defect . A server for supporting the creation of ledgers,
Monthly trend data for displaying monthly trends in the income statement or balance sheet on the display screen of a terminal that can communicate with the server via a computer network , the data being The server accesses monthly trend data that highlights the numerical value of the account if the server determines that there is a possibility that there is an accounting deficiency for the included account. Generate possible journal entries for each transaction using journal data,
transmitting the monthly trend data to the terminal;
After transmitting the monthly trend data, receiving a notification from the terminal that the numerical value of the account has been selected, and sending one or more journal entries having the account with the selected numerical value to the terminal. transmitting journal display data to be displayed on the display screen of the terminal;
The journal entry display data is data that highlights the journal entry that is presumed to be the cause of the defect .

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