JPH042068Y2 - - Google Patents

Description

[Detailed explanation of the invention] (Field of industrial application) This invention relates to books, especially books that allow budget management and planned expenditures, and is particularly effective when applied to household account books, etc. .

(Prior Art) Conventional ledgers, for example, what is called a cash account book, are used to record income and expenditures on a daily basis, determining how much money there is in the balance and determining whether there is still room. However, since I was unable to judge how much I could spend on each item, or how much I had already spent, I had no choice but to make ad hoc expenditures. There was a risk that the system would disappear.

In addition, there is a book that incorporates budget management, such as the one described in Publication No. 55-26123. In other words, it was proposed to carry out forward-looking household budget management based on a long-term household budget outlook, and contributes to rational household budget management. However, one set consists of three sheets, and there are problems in that the number of postings is large and bookkeeping is difficult, and it is not possible to grasp the balance of the budget for all expense items using a single sheet. Furthermore, although you can get an idea of your daily expenditures, there is a problem in that it is not possible to confirm budget surpluses or budget overruns unless it is on a seasonal basis.

(Purpose) In view of the above-mentioned problems, this invention eliminates posting on other sheets of paper, allows you to check the budget balance of all expense items at a glance in the smallest unit of recording, such as daily, and allows for planned expenditure management. The purpose is to provide accounting records.

(Structure) Therefore, in order to achieve the above-mentioned purpose, this invention has an expense item column B where expense items are entered, a budget amount column N where the budget amount for the said expense item is entered, and a month or day from each budget amount in the budget amount column. Arrange the subtraction remaining amount column (R), the budget balance column (W) by expense item, and the total expenditure by expense column (O) in order to enter the remaining amount after subtracting the total amount of expenditure for each expense item listed above, and fill these columns B, N, and R. Create a rectangular ledger by dividing it with ruled lines so that the expense item columns C, D, ... for writing in the expense items are placed in the direction orthogonal to the expense column B in the , W, O sections, and the expense item columns C, D, ... The letters of the expense item are written in the booth at the end of B, the letters of the budget amount are written in the booth at the end of the budget amount column N, and the letters of the budget amount are written in the booth at the end of the subtraction remaining amount column in a direction perpendicular to the expense item column B. 1 to 12 of the month or 1 to 31 of the day in the month and day column A, and the letters of the budget balance by expense item in the corner of the budget balance column by expense item. , the booth at the end of the total expenditure by item field (O) is characterized by comprising at least one sheet or a double-page spread of paper on which the characters of the total expenditure by item are printed.

Below, attached drawing 1 shows one embodiment of this invention.
This will be explained with reference to the figures and FIG.

For ease of record keeping, this ledger may be a sheet of paper about the size of B4, and may be bound together, or even spread out. In this embodiment, as shown in Fig. 1, a plurality of expense items C, D, ... are written side by side on at least one sheet of B4 size paper or a double-page spread. It is placed horizontally on the top edge of the paper.

At the bottom of the expense column, expense items C, D,
A budget column ``nu'' is placed to write the budget amount for ..., and in the lower row, the total amount of expenditure for each expense item c, d, ... for the month or day is subtracted from each budget amount in the budget column nu. A subtraction balance check box is provided to write down the remaining amount. Further below this subtraction balance column, a budget balance column by expense item and a total expenditure column by expense item are arranged in this order.

Each of these columns R, N, R, WA, O is divided by ruled lines so that the expense item columns C, D, ... for writing expense items are placed in the direction orthogonal to the expense item column B. Creating a ledger.

Among the many booths created in this way, the letters of the expense item are written in the corner of the expense item column (R), the letters of the budget amount are written in the booth at the edge of the budget amount column (N), and the letters of the budget amount are written in the corner of the subtraction remaining amount column (L). In the booth, the characters for the remaining amount to be subtracted are displayed in parallel in the direction orthogonal to the expense item column B, and the month 1 to 1 is displayed in the month and day column A.
12 numbers or numbers 1 to 31 for the day, the letters of the budget balance by expense item in the corner of the budget balance column by expense item, and the letters of the total expenditure by expense item in the corner of the total expenditure by expense column O. Printing characters.

Next, an example of entries in this ledger will be explained using letters and numbers illustratively written in FIG. 2.

Figure 2 shows an example of a household account book for one month, with numbers from 1 to 31 written in the month/day column (a). Expense item item C in expense item column B,
2. In..., a large number of necessary expense items such as food expenses, eating out expenses, supplies expenses, clothing expenses, etc. are printed or written in a row.

Following these expense item columns C, D, . . . are placed the Cash column H in the Daily Expenditure Total column, the Cash Less column in the same column, the Possession Balance column G, the Budget Balance column C, and the Balance Ratio column R. In addition, a budget amount column N, in which the budget amount for each expense item in Expense column B is entered, is placed along Expense column B, between Expense column B and the first month or day of Month/Date column A. In each expense item column C, D..., month/day column A, month and day, the remaining amount after subtracting the total amount of expenditure for the expense item up to that month or day is entered. Enter the total amount of expenditure by expense item obtained by subtracting the final subtracted amount in item columns c and d from the budget amount in each expense item column c and d. It is placed parallel to the expense column after the date. In this example, in order to clearly indicate the final subtraction remaining amount entered in each expense item column C and D, the total expenditure by expense column is placed between the final month or day of month and day column A and the total expenditure by expense column O. The budget balance column for each expense item is arranged along the

First, determine the possible monthly expenditure amount or planned expenditure amount by subtracting the savings target amount from last year's actual annual income amount or expected annual income amount and dividing it into 12 equal parts, for example, and then divide it into 12 equal parts. Write 333000− at the intersection. From past experience, it goes without saying that it is not necessary to divide the budget amount for each month equally by taking into account seasonal fluctuations and special months such as special years such as enrollment, and this idea applies to each expense item described below. The same applies to each budget allocation.

Once the monthly budget is determined to be 333,000-, allocate it to each expense item, for example, 90,000- for food expenses, 8,000- for eating out, etc. Fill in. As a result, the total budget for this month is 333,000-, the budget for each expense item is determined, and the goal of effort to live within these determined amounts becomes clear.

By the way, in the Possession Balance column, enter the amount that can actually be disposed of, for example, 500,000-, instead of the budgeted amount.

On the 1st of this month, if you spend 3,560 - on meal materials, 1,000 - on Kalanchoe, and 15,110 - on K-child's commuter pass, the budget amount will be 90,000 - in the position corresponding to the daily food expense column C. Subtract 3,560- as the total amount of expenditures and enter the remaining amount of 86,440-.Similarly, enter 4,000- along with the letters "Kalanchoe" in the equipment expenses column, and the letters "K child commuter pass" in the child transportation expenses column. Enter △11810−. △ indicates a red character, and may also be a - symbol. Here, 86440− in the food expense column C is not written, but these are small items such as radishes and meat, and even after storage, you won't have to pay attention to them and repeat them, so you won't be able to find them at a store. This is just the figure that is calculated by subtracting the total amount of expenditure obtained by adding up the receipts from the budgeted amount. Therefore, the total daily expenditure amount is 19670-, which is entered in the cash column H of the daily expenditure total column, 480330- in the balance held column G, and 313330- in the budget balance column H.
Enter 94.1 in the balance ratio column.

Thereafter, the entries are made every day in the same way, and a completed ledger as shown in attached Figure 2 is completed.

By the way, when you record your books every day, the current budget balance is displayed in each expense item column C and D, so that you can see at a glance the balance for each expense item and even the overall balance along with the amount at a glance. It's summery. Therefore, people are made aware of the need to make planned expenditures, and it is also true that bookkeeping continues for a long time due to the ease of bookkeeping, which is different from ordinary accounting books.

When the last day of the month is completed, enter the final subtraction balance in each expense item column C and D, such as 8282- in the food expense column C, △10960- in the eating out expense column D, △7223- in the hygiene expense column, etc. There is a final entry and the remaining amount is posted in the budget balance column for each expense item. This column is posted here to make it easier to see when filling in the next total expenditure by item column, and is not absolutely necessary. In the Total Expenditures by Expense Item column (E), the total amount of expenditure by expense item that was actually spent is entered by subtracting the final entry remaining amount or the amount in the Budget Balance by Expense Item column (W) from the budget amount in each expense item column (C) and (D). . Therefore, by comparing the actual expenditure amount for each expense item with the budget amount in the budget amount column, you can see at a glance whether it is within the budget or exceeds the budget.

Also, at the bottom of the cash column H in the daily expenditure total column, the total amount in this column is entered, and at the bottom of the budget balance column H, the final entry budget balance △ 355600- is entered by subtracting 22600-, and 106.8 is entered by subtracting the final entry balance ratio △6.8 from 100 for the balance ratio. Furthermore, this ledger includes cashless expenditures such as credit card expenditures that do not involve cash expenditures or transfer expenditures such as electricity, etc. These expenditures are also debited directly from the bankbook at a later date or on the same day, but budget management is important. In order to make people aware that the corresponding amount has already been spent when making cashless expenditures such as using cards, the cashless column is placed alongside the cash column in the daily expenditure total column. Therefore, at the bottom of the budget balance column
355600− is at the bottom of the cash column E in the total daily expenditure column.
350100− and 5500− at the bottom of the cashless column
It is also expressed as the sum of After completing the bookkeeping in this way, you can use this as material for reflection, such as which expense item caused the budget surplus, whether it was special and unavoidable, or whether it was an impulsive expenditure, and whether adjustments should be made within the fiscal year. , consider whether adjustments should be made next month, etc., decide on the budget amount for next month's books, and record it.

In the above example, it was a monthly ledger, but
It may be a yearly plan, or even a book with a multi-year plan. Of course, the present invention is not limited to household account books, but can also be applied to other books such as financial management books.

(Effects) Since it is subtracted from the budget amount each time the book is booked, the remaining budget amount for each item can be seen at a glance, and it is always possible to know whether the spending status is reasonable or planned.
Moreover, since it can be managed with a single sheet, even if you keep records for a long time and accumulate a large number of sheets, there is no need for thick notebooks. In this ledger, the actual amount of each expenditure is not recorded, only the balance is recorded, but it is very rare to know the actual amount of expenditure later, and compared to a traditional ledger that only records past data, This is a positive ledger that allows you to manage planned expenditures in the future. It is possible to provide a ledger that is very simple and easy to record without having to post on other sheets of paper.

[Brief explanation of the drawing]

FIG. 1 shows a budget management ledger showing an embodiment of the present invention, and FIG. 2 shows an example of a budget management ledger for a certain month applied to a household account book. A... Month and date column, B... Expense item column, C, D... Each expense item column, E... Cash column, F... Cashless column, G... Balance held column, C... Budget balance column, …
...Balance ratio column, N...Budget amount column, R...Remaining balance column, E...Total expenditure by expense column, W...Budget balance column by expense item.

Claims (1)

[Scope of Utility Model Registration Request] Expense item column ``B'' to enter the expense item, budget amount column ``nu'' to enter the budget amount for the said expense item, and each of the above-mentioned expense items from the budget amount in the budget amount column to the month or day. Arrange the subtraction remaining amount column (l), the budget balance by expense item column (wa), and the total expenditure by expense item column (o) in order to enter the remaining amount after subtracting the total expenditure amount. Create a rectangular ledger by dividing it with ruled lines so that the expense item columns C, D, ... for writing in the expense items are placed in the direction perpendicular to the expense column B, and in the booth at the end of the expense item column B. The words for the budget amount should be written in the corner of the budget amount column N, and the letters for the remaining amount to be subtracted should be written in the corner of the subtraction remaining amount column in a direction perpendicular to the expense item column B. Numbers 1 to 12 of the month or numbers 1 to 31 of the day as the month and day column A, the letters of the budget balance by expense item in the corner of the budget balance column by expense item, and the total expenditure by expense column. A budget management ledger characterized in that the space at the end of the box consists of at least one sheet of paper with the total expenditures for each item printed on it.