JPH07290861A - Accounting documents, and method for accounting using said documents - Google Patents

Abstract

PURPOSE:To ensure that the status of dealings can be determined on the spot and payments can be made easily. CONSTITUTION:A single sheet of specification 1 has an entry column B previously printed within a frame at the top for making an entry of incoming/outgoing payments occured during a specified period of time by item. In addition, even below the entry column, an attachment column E is provided which so many ruled lines E1 arranged at a specified width of space vertically for the attachment of vouchers corresponding to the entered items. Thus the vouchers specified by item are attached sequentially in the attachment column E of the identical specification so that the vouchers are lapped over the other from the one pasted first, and the arrangement of the vouchers is simplified.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting form useful for accounting management accounting and an accounting processing method using the form.

[0002]

2. Description of the Related Art Of the management accounting processing, the withdrawal processing carried out at each company's branch (department) uses an independent page such as a cash accounting book and a journal, and is displayed on a journal statement written page by page. Enter the journal entries (transportation fee, meeting fee, entertainment fee, etc.) in
The total amount of the corresponding slips within a predetermined period (for example, one month) is described for each journal item. Then, in this accounting process, the accounting staff issues new deposit and withdrawal slips and transfer slips every time sales, purchases, expenses, etc. occur.
Performs journal entry and posting.

[0003]

However, the accounting processing using the above deposit / withdrawal slips and transfer slips requires a large amount of processing work and is time-consuming. In general,
It is necessary for management because a large amount of materials (such as receipts, invoices, etc.) concentrate on accounting right after the closing date of the accounting period because all the vouchers for transaction activities are collected in the accounting department and collectively processed. The result is that it takes a long time to prepare a good financial statement.

Also, the method of processing all of this in the accounting department is unknown until the accounting department processes the deposit and withdrawal status,
It is not suitable for rational goal management because the members who bring receipts for payment of expenses tend to be less aware of the withdrawal.

The present invention has been made in order to solve the above problems, and each department or branch can easily classify and aggregate the transaction activities that occur in its own business, and clarify the status of deposits and withdrawals. It is an object of the present invention to provide an accounting form and an accounting processing method using the form, which can be grasped easily and can easily manage a target.

[0006]

In order to achieve the above-mentioned object, the accounting form of the present invention is preliminarily framed and printed on the upper part of a single printing paper (1), and a transaction occurs during the predetermined period. A description column (B) that can be described for each predetermined subject, and a slip (2) that is printed in advance at the bottom of the description column and that corresponds to the described subject is affixed to a plurality of ruled lines with a predetermined width in the vertical direction. And a pasting column (E) having (E1).

Further, according to the accounting processing method using the accounting form of the present invention, the transaction generated during the predetermined period is preliminarily framed and printed on the upper part of the single printing paper (1). A description column (B) that can be described for each subject and a slip (2) that is printed in advance at the bottom of the description column and corresponds to the described subject
Ruled lines (E1) with a certain width in the vertical direction on which is attached
Using the accounting form that has the pasted column (E) and the item description section (C) of the deposit / withdrawal section of the entry column (B) at the beginning of the accounting period.
2, D2), and the pasting column (E) at the interval of the ruled line (E1) on the upper back surface of the slip (2) corresponding to each deposit and withdrawal.
From the bottom, the total amount of the slips attached at the time of accounting is displayed in the total amount description section (C4, D
It is characterized in that it is described in 4).

[0008]

According to the accounting form described above, the deposit / withdrawal subject is described in the subject description section C2, D2 on one sheet, and the slip 2 corresponding to the subject is the pasted column below the subject description section 2. Since the ruled line E1 is sequentially attached to the 3rd mark as a mark, and the total amount of the slips is described in the total amount description areas C4 and D4, the subjects and slips can be integrated, and the slip arrangement work for each subject can be facilitated. The process of calculating the total amount of slips can be performed reliably and easily,
Further, it becomes easy to compare the slip with the total amount later.

[0009]

FIG. 1 is a diagram showing an example of an accounting form according to the present invention. As shown in the figure, the journal statement as a form
In the upper description field A, a business name field description field A1, a journalizing period display field A2, and a serial number field A3 are provided. Below this, a description field B is described. In the description column B, debit and credit subject columns C1 and D1 are provided in parallel to the upper part in the upper part, and the subject description portions C2 and D2, the personal computer input code description portions C3 and D3, and the subject unit, respectively. The total amount description sections C4 and D4 are provided.

Below the credit and debit subjects C1 and D1,
An attachment field E for slips such as receipts is provided. This pasting column E
Indicates ruled lines E1 that are parallel to each other at predetermined intervals in the vertical direction and are indicated by dotted lines.

In the illustrated example, the debit or credit items C1 and D2 described in one journal entry are only one tier, but the number of slips corresponding to these debit or credit items C1 and D2 is small. In this case, the number of items (number of stages) of debit or credit subjects C1 and D2 is set to two or more, and the number of subjects is increased. In this case, the number of steps in the pasting column E correspondingly decreases. Corresponding to the increase in the number of subjects
A border line E2 for pasting a slip for each subject and a subject description column E3 for describing the subject name are printed on the side of the. Each of the columns A to E is created by printing the format on a printing paper 1 such as a recording paper by a printing unit such as a printer, in which the format is stored in advance in a computer or the like.

Next, an accounting processing method using the above journal entry will be described. The accounting staff prepares multiple journal entries for each subject in advance. At this time, the subject column C1
Alternatively, select D1 and enter the corresponding subject name in the subject description sections C2 and D2. And when a withdrawal occurs on the spot and the withdrawal person brings the slip 2 such as a receipt, this receipt is
It is pasted in the pasting column E of the journal entry in which the subject description sections C2 and D2 corresponding to the withdrawal subject are described. As shown in FIG. 2, the slip 2 is sequentially attached from the lower part of the sticking column E, and the upper back surface of the slip 2 is the sticking surface 2a, and this sticking surface 2a is at the interval of the ruled line E1 of the sticking column E. Attach by pasting at the corresponding intervals (attachment points are indicated by diagonal lines in the figure).

Therefore, the slips 2 are stuck in the sticking column E from the bottom, and a plurality of slips 2 corresponding to the subjects are collectively stuck to one journal statement. Therefore, the organization and management of the slip 2 can be facilitated, and the accounting process can be performed quickly. Then, the total amount of money can be easily calculated by attaching the amount of money T written at the bottom of the slip 2 so that it can be easily calculated.
Can be easily described.

Therefore, the accountant who performs the withdrawal process determines the withdrawal status during a predetermined period each time a withdrawal is made for each subject.
The withdrawal person can know the withdrawal status in a similar manner. As a result, the accountant and the withdrawal person can grasp the amount of withdrawal amount, and the awareness of withdrawal is improved,
Among the expenses, the manageable expenses can be reduced, and secondary effects can be obtained. Moreover, since the total amount of each subject and all the slips 2 of each subject are described and attached to one journal entry, the total amount of each subject can be obtained only by referring to the total amount description sections C4 and D4. Further, it is possible to easily perform the work of comparing the total amount described in the total amount description sections C4 and D4 with the total amount of the slip 2, and the post-processing (internal audit or the like) can be easily performed.

When a plurality of subjects are described in one journal entry, for example, two subjects (transportation expenses, transportation expenses,
When the (Meeting fee) is entered, the pasting column E can also be set in two steps, a boundary line E2, each subject can be entered in the subject entry column E3, and the voucher 2 can be pasted for each subject. In this case, one journal entry can describe a plurality of subjects, and the corresponding slips 2 can be collectively stored. At this time, it can be seen that the slip 2 having the sticking surface 2a pasted on the boundary line E2 above the boundary line E2 is the transportation expense, and the slip 2 below the boundary line E2 is the conference fee. Has become. In the above embodiment, the use of the journal statement is described as an example of the withdrawal process, but it can also be similarly used in the withdrawal process. In this case, the deposit slip at the time of deposit is attached. It will be affixed to E, and it will be possible to easily grasp the deposit status as described above.

[0016]

According to the accounting form of the present invention, a single sheet of paper is provided with a subject description section for describing deposit and withdrawal subjects,
Since a pasting field for pasting a slip corresponding to the subject is provided below the item, it is possible to easily compare the slip for each subject with the total amount of the slip, and to make the accounting work efficient. In addition, in the pasting column, a plurality of ruled lines with a predetermined width are described, and since a plurality of slips are sequentially stacked according to the ruled lines, the amount column described at the bottom of each slip Will be displayed, so you can easily organize the slips and
You can know the amount of each slip without turning over.

According to the accounting processing method using this accounting form, the journal processing for each subject can be performed only by attaching the slip to the pasting column of the form prepared for each transaction for each subject in advance, and a certain deadline. By simply adding up the total amount of the slip and entering it in the total amount entry section, the deposit / withdrawal process for each subject can be performed accurately, and the accounting work burden can be reduced. Further, since each department such as a branch can clearly grasp the deposit / withdrawal status, cost awareness is enhanced and target management such as budget becomes easy. At the same time, it is possible to easily perform the work of comparing the total amount and slips later and the preparation of monthly financial statements.

[Brief description of drawings]

FIG. 1 is a diagram showing an accounting form of the present invention.

FIG. 2 is a diagram showing a usage state of the accounting form.

[Explanation of symbols]

1 ... Printing paper (journal specification), 2 ... Voucher, 2a ... Paste section, B ... entry section, C1, D1 ... Subject section, C2, D2 ... Subject entry section, C4, D4 ... Total amount entry section, C4 D4,
E ... pasting column, E1 ... ruled line, E2 ... boundary line, E3 ... subject description column.

Claims (2)

[Claims] 1. An accounting form in which transactions that occur during a predetermined period are listed according to subjects, which are framed and printed in advance on a single sheet of printing paper (1),
A description column (B) in which deposits and withdrawals generated during the predetermined period can be described for each predetermined item, and a slip (2) that is printed in advance at the bottom of the description item and corresponds to the described item is attached above and below An accounting form comprising: a sticking field (E) having a plurality of ruled lines (E1) with a predetermined width in a direction. 2. An accounting processing method using an accounting form that describes transactions that occur during a predetermined period for each subject, which is preliminarily framed and printed on an upper portion of a single printing paper (1),
A description column (B) in which deposits and withdrawals generated during the predetermined period can be described for each predetermined item, and a slip (2) that is printed in advance at the bottom of the description item and corresponds to the described item is attached above and below Use the accounting form that has a sticking field (E) that has multiple ruled lines (E1) with a predetermined width in the direction, and make a deposit / withdrawal description section (C) for each deposit / withdrawal field (C).
2, D2), and the upper back side of the corresponding slip (2) is attached in order from the bottom to the paste column (E) at intervals of ruled lines (E1), and the total of the slips attached at the time of accounting processing. An accounting processing method using an accounting form, characterized in that the amount is entered in the total amount entry section (C4, D4) in the entry column.