JPH0423664Y2 - - Google Patents

Description

[Detailed Description of the Invention] (Industrial Field of Application) The present invention relates to a transfer slip that is used to perform accounting processing by manipulating ledgers without moving cash.

(Prior art) This transfer slip is a ledger that records, calculates, and organizes increases and decreases in a company's assets, liabilities, capital, revenues, and expenses in a certain format, and makes the results clear. It serves as a preparation material for creating accounting bookkeeping such as auxiliary ledgers, or for inputting into a computer, and records the contents of daily bookkeeping transactions by account item in the debit and credit columns of transfer slips. Make a journal entry and write the amount in the amount column, and based on this, divide each account by account item and post to the ledger book where you write the increase and decrease for each account and the sub-book where you write details about specific accounts. It is created for use in writing or inputting into a computer.

There are two types of journal entry: simple journal entry and compound journal entry. In simple journal entry, the corresponding account item for one summary item is debited and credited. For example, transportation expenses...
It is processed by entering cash, cash...accounts receivable, accounts payable...cash, etc., and entering the same amount in each amount column.Composite journal entries are processed by entering multiple entries for summary items. This is a breakdown process in which the items and amounts are entered in different columns (one item per line), but most of the processing using transfer slips for accounting purposes is simple journal entry.

However, conventional transfer slips have columns shown in FIG. 2 that are designed for complex journal entries so that both simple and complex journal entries can be made.

That is, there is a summary column 11 provided in the center, a debit column 12 and a credit column 13 provided on the left and right sides of the summary column 11, and a debit column 12 and a credit column 13 provided on the outside left and right of the debit column 12 and credit column 13, respectively. Two amount columns 14
and a total column 15 arranged below these in which the total amount of each of the above-mentioned amount columns 14 can be entered.

For this reason, when entering a compound journal entry, there is no need to enter duplicate amounts, but in a simple journal entry,
Since the same amount must be entered in each of the left and right amount columns 14 in the same column, this not only causes errors, but also complicates the journal entry process and makes it impossible to shorten the work time. was.

In order to solve these problems, a transfer slip was devised in which a debit item field was placed on the left side of the amount entry field, and a credit item field was placed on the right side.
It is disclosed in Publication No. 76729.

(Problem to be solved by the invention) The transfer slip devised above eliminates the need for duplicate amounts to be entered even in simple journal entries, thereby eliminating errors and labor. However, when many checks are carried out, such as checking when posting from this transfer slip to the ledger or sub-ledger, checking when checking, checking when entering into a computer and checking, the checked symbol is not displayed. However, unless the corresponding check symbol and check entry position are determined in advance, it is impossible to determine which check it is, and if the check symbol is not memorized accurately, mistakes may occur. Furthermore, there was an inconvenience that people other than the person in charge could not understand even if they viewed it, and there was an issue that needed to be resolved in that accurate document management was not possible.

This invention eliminates duplicate entries and ensures accurate entry.
The purpose is to enable checking of collation, input, etc., to make bookkeeping accurate, and to provide easy-to-understand, easy-to-see, and easy-to-inspect transfer slips.

(Means for Solving the Problems) The transfer slip of the present invention consists of a summary column 1, a debit column 2, a credit column 3, an amount column 4, and a total column 5. and a total column 5 below the debit column 2 and credit column 3 so that the total amount can be written in each. On the left side and on the right side of credit column 3, for ledger,
Separate check entry fields 6 are provided for the auxiliary ledger and for the computer, and the check entry field 6 for the original ledger and the auxiliary ledger has squares for entry and verification, respectively, and for the computer, there are squares for input. It is characterized by having a square for comparison.

(Operation) The transfer slip of the present invention configured as above is
Since the amount column 4 is arranged only in one place between the debit column 2 and the credit column 3, and the check entry column 6 is provided on the left side of the debit column 2 and the right side of the credit column 3,
It is sufficient to enter the transaction amount in one place without duplicating the transaction amount in the bookkeeping, and when posting to the ledger or subsidiary ledger, collating it, or inputting it into a computer, each designation is required. By attaching a check mark (for example, V) to the checked entry field, the check can be clearly confirmed.

(Embodiment) The embodiment of the present invention shown in FIG. 1 will be explained as follows.

FIG. 1 is a plan view, in which there is an amount column 4 provided almost in one place in the center, a debit column 2 and a credit column 3 provided on the left and right sides of the amount column 4, and these credit columns 2 and 3. A check entry field 6 is provided on the left and right sides of the check entry field 6, a summary field 1 is provided on the left side of the check entry field 6 on the debit field 2 side, and a summary field 1 is provided below the debit field 2 and credit field 3, respectively. A total column 5 in which the total amount in the column is written is formed by printing on thin paper or the like.

Each of the check entry columns 6 is divided into sections so that confirmation check symbols for input and verification or entry and verification can be entered for each item of the computer, ledger, and auxiliary ledger.

Reference numeral 7 is an inspection stamp field for receiving a seal, accounting stamp, ledger stamp, approval stamp, etc., and 8 is a pair of binding holes drilled in the left edge.

How to use the transfer slip configured as above will be explained. For example, I paid 1000 yen for transportation expenses in cash.

Accounts receivable of 10,000 yen was paid in cash.

I paid 15,000 yen in accounts payable in cash.

I received interest income of 5,000 yen in cash.

When there is a transaction, when entering the transfer slip of this invention, it will be a simple journal entry, and the third
As shown in the figure, enter each detail in summary column 1, and write ``transportation expenses'' and ``cash'' in order from the top of debit column 2.
Enter "Accounts Payable" and "Cash," enter each amount in order in Amount Column 4, and enter "Cash,""AccountsReceivable,""Cash," and "Interest Received" in order from the top in Credit Column 3, and each total column. The total amount will be entered in 5.

For example, if you purchase a car and the vehicle price is 2,000,000 yen, you can get a trade-in discount.
100,000 yen, registration fee 30,000 yen, insurance premium
It was 40,000 yen, and I paid 1,970,000 yen by check.

If the transaction in this case is to be entered in the transfer slip of the present invention, it will be a composite journal entry, and as shown in Figure 4, each detail will be entered in the summary column 1, and the debit column 2 will include "vehicle transport equipment" and " Enter the account items of "commission" and "insurance premium," and enter the respective amounts in amount column 4. On the other hand, the account items of "vehicle transport equipment" and "current account" are entered in the credit column 3, and the corresponding amounts are entered in the amount column 4. Then, the total amount entered as the account item in debit column 2 is added to the total column 5 below debit column 2, and the total amount entered as the account item in credit column 3 is added to the lower part of credit column 3. Fill in total column 5.

When the amount of this transfer slip is posted to each account item in the ledger, write V (check symbol) in the corresponding square of check entry column 6, and when it is transferred to the subsidiary ledger, do the same in the check entry column. A V (check symbol) is written in the corresponding square of No. 6 to ensure the certainty of transcription. After the transcription is completed, it is verified whether the transcription has been made or not, and a V (check symbol) is entered in the corresponding square in the check entry column 6 to confirm the transcription. This is done in the same way when inputting information into a computer, and a V is entered in the corresponding box in the check entry field 6 to indicate that the input has been made and that it has been verified.

(Effect of the invention) As explained above, the transfer slip of the invention consists of a summary 1, a debit column 2, a credit column 3, an amount column 4, and a total column 5. In addition to providing a total column 5 below the debit column 2 and credit column 3 so that the respective totals can be entered, On the left side and on the right side of credit column 3,
Check entry fields 6 are provided for the main ledger, subsidiary ledger, and computer, each consisting of fields for recording, verification, input and verification, etc., so that transaction amounts can be recorded in one book without duplication. It is now sufficient to write information only in one place, and it can be used for both simple and compound journal entries.It also reduces mistakes in filling in slips, which shortens the entry work, and especially When posting to the main ledger or subsidiary ledger, verifying, or inputting into a computer, post, enter, and verify by adding a check symbol (for example, V) to each designated check entry field. Accuracy is ensured, and accurate trial balance preparation and financial settlement can be performed quickly and accurately.

[Brief explanation of drawings]

Figure 1 is a plan view of the transfer slip according to the present invention, Figure 2
Figure 3 is a plan view of a conventional transfer slip, Figure 3 is a plan view of a separate journal entry in the transfer slip according to the present invention,
FIG. 2 is a plan view of a case where a composite journal entry is made into a transfer slip according to the present invention. 1...Summary column, 2...Debit column, 3...Credit column,
4... Amount column, 5... Total column, 6... Check entry column, 7... Inspection seal column, 8... Binding hole.

Claims (1)

[Scope of utility model registration request] It consists of a summary column 1, a debit column 2, a credit column 3, an amount column 4, and a total column 5, and the amount column 4 is arranged only in one place between the debit column 2 and the credit column 3, and the debit column In a transfer slip in which a total column 5 is provided below the debit column 2 and the credit column 3 so that the total amount can be entered, the ledger and subsidy columns are placed on the left side of the debit column 2 and on the right side of the credit column 3, respectively. Separate check entry fields 6 are provided for bookkeeping and computer use, and the check entry field 6 for the main ledger and sub-book has squares for entry and verification, respectively, and for the computer, there are squares for entry and for verification. A transfer slip characterized by having squares for verification.