JPH09147037A - Automatic journalizing method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an automatic journalizing method which easily retroacts to evidence like transaction details from an account book to confirm the journalization contents. SOLUTION: This automatic journalizing system consists of an account interface system 1 for automatic journalization, an other application system 2 which delivers transaction data to the account interface system 1, and an account system 3 which performs accounting processing based on data automatically journalized in the account interface system 1. In this case, transaction data to which transaction arrangement numbers are added are divided by transaction classifications to generate a transaction arrangement number file (by means 5 and 6), and monitor numbers are picked up by transaction classifications of transaction data to generate a monitor number corresponding information file (by means 8 and 10), and monitor numbers corresponding to transaction classifications are added to journalized data after automatic journalization in the unit of transaction classifications to generate a journalized information file (by means 8 and 10).

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a voucher such as transaction details from an accounting book in order to confirm post-journal contents in an automatic journaling system for collectively batching a large number of business transactions by transaction type. It relates to a method for facilitating retrospective.

[0002]

2. Description of the Related Art Generally, when an accounting book is created by hand, it is emphasized that the mutual relationship between the books is clear, but in the case of computer processing, each account ledger is recorded in the accounting record. It should include traces of the original vouchers and vouchers for each transaction, traced back to. The so-called audit trail, which is a clue to this tracking, is a big problem.
It has been uploaded.

This problem is due to the fact that all the operations such as calculation of numerical values of data, automatic arrangement of data according to promises, replacement by automatic journal entry, and classification with keys are carried out in the storage device of the computer. Unless it is intended to weave in the design of the system in a clear way, the trail will disappear. When designing a computer-based automated journaling system, the most important thing is to have a clear key for such tracking, which is an absolute requirement for auditing.

Conventionally, various mechanisms for automatically generating journal information based on various transaction information have been shown, but conversely, a mechanism for retroactively generating the journal information to the transaction information which is the basis of the journal is described. The reality is that it is not considered. As an example of the automatic journalizing system, there is an invention described in JP-A-62-285177, but it has not been mentioned in the retrospective system. Therefore, if it becomes necessary to go back,
Each time, the correspondence information between the transaction details information and the journals of the business system, which is filed on a monthly basis for each transaction type, is manually created. An example of such a system is the system shown in FIG. In the figure, transaction data of an accounting transaction object is fetched from the other business system 2 into the accounting interface system 1, classified by transaction type, data is aggregated in journal units, and monitor numbers are assigned and stored in the monitor number file 7. Next, the automatic journalizing section 8 performs automatic journaling, creates journalizing information using the monitor number as a key, and stores it in the journalizing information file 10 of the accounting system 3. The accounting book 11 is created based on the journal information file 10.
A monitor number is described as a journal entry key.

In the above system, when it is necessary to trace back the voucher such as transaction details from the accounting book, first,
Select a retroactive journal from the accounting book 11 and specify the journal monitor number. Next, the monitor number is used to obtain information such as the date, transaction type, counterpart subject, and amount of the journal from the journal information file 10. Rely on this information to find the transaction voucher that was the basis of the journal. If the transaction type is “material purchase”, you will be looking for an order form. The purchase order is normally stored in the purchasing department as a file by month and by order number. From the file for the relevant month, for example, search for the purchase order equivalent to 500 yen. The file is shown in Figure 7.
It is assumed that the four types of purchase orders in the table shown in are stored. The combination equivalent to 500 yen is (a + b +
There are three combinations of d), (b + c), and (c + d), and the order number cannot be specified. That is, it becomes difficult to go back. Usually, hundreds of transaction vouchers,
It takes a lot of time and effort to check the agreement between the amount on the accounting book and the amount on the transaction voucher, which amounts to thousands.

[0006]

Since the conventional automatic journalizing method is configured as described above, it takes a lot of time to go back from the accounting book to the voucher such as transaction details. It was a difficult situation.

The present invention has been made to solve the above problems, and an object of the present invention is to obtain an automatic journalizing method in which it is easy to trace the voucher such as transaction details from an accounting book in order to confirm the journal contents. And

[0008]

The automatic journalizing method according to the present invention includes a step of creating a transaction reference number file by collecting transaction data with transaction reference numbers for each transaction type, and for each transaction type of the transaction data. It consists of the steps of numbering the monitor numbers and creating a monitor number correspondence information file, and creating the journal information file by adding the monitor numbers corresponding to the above transaction types to the journal data after automatic journalizing for each transaction type. It is a thing.

Further, a step of collecting transaction data to which transaction number is attached for each transaction type to create a transaction number file, and a monitor corresponding to the transaction type in the journal data after automatic journalizing in the transaction type unit. It comprises the steps of creating a journal information file in which a number is assigned and added, and a step of creating a monitor number correspondence information file storing transaction data by associating a monitor number with the transaction reference number.

[0010]

BEST MODE FOR CARRYING OUT THE INVENTION

Embodiment 1 FIG. FIG. 1 is an accounting system for carrying out an automatic journaling method according to an embodiment of the present invention. In FIG. 1, reference numeral 1 is an accounting interface system for performing automatic journaling. The other business system 2 for delivering and the accounting system 3 for performing accounting processing based on the data automatically journalized by the accounting interface system 1. The other business system 2 has a transaction data file 5 in which the data of the transaction voucher 4 with the transaction reference number is input. In the accounting interface system 1, a transaction number file 6 is a transaction number file 6 in which transaction data input from the other business system 2 is categorized by transaction type, and the transaction number is a key for searching the transaction voucher 4.
Is stored in Reference numeral 7 is a monitor number file, in which transaction numbers classified by transaction type are aggregated for each journal entry, and a monitor number assigned to each journal entry is stored. 8
Is an automatic journalizing unit that processes automatic journals based on the journal code, and includes a transaction number file 6 and a monitor number file 7.
In addition to creating the monitor number, in creating the monitor number, the information indicating the correspondence between the transaction number and the monitor number is created for each transaction number, and the transaction number / monitor shown in FIG. 2 as a monitor number correspondence information file. The number correspondence information file 9 is created. As shown in the figure, the transaction number / monitor number correspondence information file 9 has information indicating the individual correspondence relationship between the transaction number and the monitor number in units of transaction number. Further, the automatic journalizing unit 8 creates journal information with the account number added using the monitor number as a key after the automatic journaling, and stores the journal information in the journal information file 10 of the accounting system 3. From the journal information file 10, for example, various accounting books 11 other than the subledger shown in FIG. 3 are printed out and used for accounting work. Reference numeral 12 denotes a terminal device connected to the accounting interface system 1, which is used as a search screen when tracing back to the trail of transaction details from the accounting book. On the search screen, when the monitor number is entered, the corresponding transaction number is displayed on the screen.

FIG. 4 shows the accounting interface system 1.
It is a flow chart which shows a processing flow of automatic journalizing part 8 in. In the figure, transaction data to be accounted for is imported from the other business system 2 into the automatic journalizing section 11 (step S1).
The transaction type and transaction reference number are determined by the transaction type code of the fetched transaction data (step S2). For example,
If the transaction type code is 209, the transaction type is material purchase,
The transaction number is the order number. Next, one transaction reference number is extracted for each transaction type, and the transaction reference number file 6 is created (step S3). The contents of the transaction reference number file are in a state where the monitor number column in FIG. 2 is deleted.
In order to realize automatic journalizing for each transaction type, a journalizing code is added for each transaction reference number (step S4). The transaction data is totaled for each transaction type (step S5). This is because one transaction type corresponds to one journal pattern, and the aggregated result by transaction type becomes a journal unit. A monitor number is assigned for each journal unit, and a monitor number file 7 is created (step S6). In assigning the monitor number, a monitor number corresponding to each transaction number is assigned for each transaction number and registered in the transaction number / monitor number correspondence information file 9 (step S7). The contents of the transaction number / monitor number correspondence information file 9 are as shown in FIG. Journals are made according to the journal rules for the data aggregated by transaction type, debit and credit journal slip information with account items is created, and registered in the journal information file 10 of the accounting system 3 in monitor number units (step S
8).

[0012] In accounting audits, etc., a method of going back to a transaction voucher for confirming the transaction contents of a specific journal that is browsing an accounting book will be described. FIG.
It shows a processing flow when retroactively retrieving journal entries, for example, the debit / material 500, credit / credit
Specify monitor number M001 of Accounts payable vendor A500,
When the monitor number M001 is input to the terminal device 12, the contents of the transaction reference number / monitor number correspondence information file 9 shown in FIG. 2 are displayed (step S9). Next, the corresponding transaction reference number is obtained from the displayed contents using the monitor number M001 as a key. Specifically, order numbers 678, 679,
Three cases of 681 correspond (step S10). Based on these order numbers, it is possible to easily go back to the actual order form which is the voucher (step S11). As a result, it becomes easy to collate the accounting record with the transaction voucher, and it becomes possible to verify the validity of the accounting record. Although it is necessary to look back on the journal contents on a daily basis, there is an effect that it is possible to shorten the time especially for the preparation of the financial statements at the end of the period, the handling of accounting audits, the handling of tax examinations, etc.

When the transaction voucher such as the order form is stored as an electronic slip, the electronic slips are displayed one by one by clicking the order numbers 678, 679, 681 with the mouse in step S10. It is possible to display. By doing so, it is possible to eliminate the trouble of finding the location of the actual order form. Further, in step S10, by clicking the monitor number M001 with a mouse or the like, the corresponding order number 67 is displayed.
It is possible to display 8, 679, 681 electronic slips one by one on the screen at a constant display interval. This is especially effective when there are a large number of relevant transaction vouchers such as dozens.

Embodiment 2 FIG. In the first embodiment described above, in the flowchart of FIG. 4, the monitor number is assigned for each journal entry (step S6), and the transaction serial number /
The monitor number correspondence information was created (step S7) and automatic journaling was performed (step S8), but this step S8
May be performed after step S5. After totaling transaction data in step S5, automatic journalizing is performed, a monitor number is assigned to each journal entry, and a transaction number from file transaction number file 6 using the transaction type as a key. The information for each item is searched to create the transaction number / monitor number correspondence information. However, in this case, the journal information is stored in the journal information file 10 of the accounting system 3 after the monitor number is assigned and the monitor number is added to the journal information.

Embodiment 3 Further, in the flowchart of FIG. 4, step S8 may be performed after step S6. In step S6, a monitor number is assigned to each journal entry, automatic journal entry is performed, and finally a transaction type is used as a key. Information for each transaction reference number is retrieved from the reference number file 6 to create transaction reference number / monitor number correspondence information.
In this case, after the automatic journalizing, the journalizing data is stored in the journalizing information file 10.

[0016]

As described above, according to the present invention, a code serving as a search key for transaction data details of another business system is used as a transaction reference number, and an individual correspondence with a monitor number assigned to each journal entry is secured. Since it is configured as described above, there is an effect that an automatic journalizing method can be obtained in which it is possible to easily trace back from the journal on the accounting book to the details of transaction data and transaction certificate of another business system.

[Brief description of the drawings]

FIG. 1 is a system configuration diagram showing an embodiment of the present invention.

FIG. 2 is a configuration diagram of a transaction reference number / monitor number correspondence information file according to the embodiment of the present invention.

FIG. 3 is a configuration diagram of a subledger according to the embodiment of the present invention.

FIG. 4 is a flowchart showing a process of an automatic journalizing unit according to the first embodiment of the present invention.

FIG. 5 is a flowchart showing a process of retroactively retrieving journal entries according to the embodiment of the present invention.

FIG. 6 is a system configuration diagram in a conventional journalizing method.

FIG. 7 is a configuration diagram showing details of an order form in a conventional journalizing method.

[Explanation of symbols]

6 transaction number file, 7 monitor number correspondence information file, 10 journal information file.

Claims (2)

[Claims] 1. A step of creating a transaction reference number file by collecting transaction data with transaction reference numbers for each transaction type, creating monitor number correspondence information files by assigning monitor numbers for each transaction type of the transaction data. And a monitor number corresponding to the transaction type is added to the journal data after the automatic journalizing for each transaction type unit to create a journal information file. 2. A step of creating a transaction reference number file by collecting transaction data with transaction reference numbers for each transaction type, a monitor corresponding to the transaction type in the journal data after automatic journalizing in the transaction type unit. An automatic journalizing method comprising the steps of creating a journal information file with a number assigned and added, and creating a monitor number correspondence information file storing transaction data by associating a monitor number with the transaction reference number.