JPH10171908A - Accounting processor, recording medium recording journalizing data and recording medium recording transaction data processing program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an accounting processor for a public corporation which realizes the creation of a net property increase and decrease account in a flow system from journalizing data which is created only by one journal per transaction. SOLUTION: An input screen displaying means 22 opens an transaction data input screen which includes an income and expenditure code input column on a screen of a display 10 at the time of a transaction data input. A data inputting means 23 stops a cursor and forces an input of an income and expenditure code when either a debit subject or a credit subject of inputted transaction data is a subject except cash and when either a debit subject or a credit subject is a flow net property subject and proceeds the cursor in the next column in other cases except them. Since an income and expenditure code is inputted in the case of the specified conditions because of this, although a normal system needs two journalizings per transaction in the case of this condition, this system needs only one journalizing per transaction and also can update a file and create a statement that includes a net property increase and decrease report.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

[0001] The present invention relates to an accounting device.

[0002]

2. Description of the Related Art Today, accounting processing apparatuses utilizing computer technology have become widespread. Many of these accounting devices perform accounting based on double entry bookkeeping,
Input device such as keyboard as hardware configuration, CP
U, equipped with a magnetic disk device or floppy disk device as a data storage device, a display as a display device, a printer as a printout device, etc., input of journal data, check and correction processing of input data, automatic journal entry and consumption of data Daily processing such as tax calculation, daily schedule creation, etc., monthly processing such as file update, monthly trial balance creation, monthly settlement, etc.,
It has a basic processing function such as profit and loss statement, balance sheet preparation and opening balance transfer, as a basic processing function, and has a program group which is a group of execution procedures for realizing these functions. There is also an accounting processor configured to provide management data such as a budget / performance comparison table as an additional function.

On the other hand, in addition to the double-entry bookkeeping method that enables profit-making companies to grasp profits and losses, there are different accounting methods depending on the type of business of the accounting unit. There are also things. Of these, public interest corporations, such as foundations and corporations, are not profit-oriented corporations, unlike profit-oriented corporations, and therefore have special accounting standards (public interest accounting standards). The preparation of accounting books and financial statements is required.

[0004] What the public interest corporation should prepare is the income and expenditure budget, the accounting books, the income and expenditure statement, the net property increase / decrease statement, the balance sheet, and the property catalog. This year (1996)
For the fiscal year beginning in September, a new "net property change statement" must be prepared.

[0005] Note that the accounts of the public interest corporation account are different from those of the corporate accounting, and in the accounting processing for the public interest corporation using a computer (stock type), first, as shown below, the journal entry stage (manual processing) is performed. In step 2), for a specific asset account, two-stage journal entry (one transaction, two journal entries) is performed for one transaction, and data is entered based on the journal entry slip created thereby. For other ordinary accounts, one transaction In a journal, data is input based on a journal slip, and a check and correction process is performed. Then, a file is updated, and a specified management material and a balance sheet are output.

For example, when a fixed asset is purchased and the purchase price is paid by a check, this is recorded as an expenditure item (accounting standard). However, the existence of the fixed asset is determined at its acquisition cost in a balance sheet (B / S). The following two-stage journalizing is performed to display the above. [First journal] (Debit) Fixed asset purchase expenditure 10,000,000 (Credit) Deposit 10,000,000 [Additional journal] (Debit) Fixed asset 10,000,000 (Credit) Fixed asset increase 10,000 The net property change statement, which is required to be prepared under the new accounting standard for public corporations, is a statement equivalent to the profit and loss statement of a for-profit corporation, but the public corporation is not profitable and is not aimed at pursuing profits. As a matter of fact, the net property change statement takes a different form from the profit and loss statement, and its preparation method also describes the net increase / decrease of the property, that is, the stock formula that describes only the result, and the cause (process) of the property change. It is said that any of the flow type may be used.

[0007]

There are some public interest corporations that carry out a profit business within the scope of the purpose in order to survive. Such a business-type public benefit corporation has the problem that it is not possible to ascertain the actual situation (so-called flow) of asset fluctuations due to business activities, because the net formula for net change in assets based on the stock formula can only grasp the net increase / decrease. For business-type public corporations, there is a request that it is desirable to create a net property increase / decrease statement using the flow formula.

[0008] However, in the case where a balance statement including a net property increase / decrease statement is created by a flow formula in an accounting process using a computer, as described below, the net property is created based on the journal data created in one transaction and one journal. To prepare an increase / decrease statement, two journals are required for each transaction. For example, if a building of 5 million yen is purchased in cash, the journal will be (debit) 5 million buildings (credit) cash 5 million, assuming that a flow-type net asset change statement is prepared. Since it is not possible to prepare a balance sheet only by this, it is necessary to create a journal including “building purchase expenditure items”, for example, the following journal, in order to prepare a balance sheet. (Debit) Building 5,000,000 (Credit) Cash 5,000,000 (Debit) Building purchase expenditure 5,000,000 (Credit) Building purchase 5,000,000 These journals are the same as in the case of creating a net change statement of stock-type net assets. Therefore, one transaction and two journals are required, and a journal unique to a public interest corporation is required. Despite the fact that even a public interest corporation prepares a flow-type net property increase / decrease statement similar to a company's profit and loss statement (P / L), there is no point in selecting a flow-style choice by forcing journals unique to the public interest corporation. there were.

The present invention has been made for the purpose of solving the above problems, and a public interest which can realize a net property increase / decrease statement by a flow formula from journal data created by only one transaction / one journal performed on a screen at the time of input. The purpose is to provide a corporate accounting processor.

[0010]

According to a first aspect of the present invention, there is provided an account processing apparatus for inputting transaction data displayed on a screen of a display unit when transaction data is input by a programmed computer. An apparatus for obtaining journal data by inputting transaction data based on a screen, and inputting transaction data based on a screen for inputting transaction data displayed on a screen of a display unit at the time of inputting transaction data, and inputting journal data. An accounting processing device to obtain, at least, input screen display means for displaying a data input screen having a transaction date input field, a debit item code input field, a credit item code input field, an amount input field, and a balance code input field, Data entry corresponding to the entry fields other than the income and expenditure code in each entry field is forced, and one of the debit or credit account is other than cash deposit A subject, and one of the debit or credit subjects are characterized by having a, a data input means to force balance code input when the flow net worth subjects.

[0011] In this case, the input screen display means further includes a balance code and a balance code in which the balance code and the balance subject name are associated with each other.
It is provided with a subject name correspondence means, and the input screen display means has a balance subject display means for displaying a scrollable balance code / balance subject list on a screen of the display unit based on the balance code / subject name correspondence means. It is desirable to do.

[0012] Further, the accounting processing apparatus of the second invention provides a system for inputting transaction data based on a transaction data input screen displayed on a screen of a display unit at the time of inputting transaction data by a programmed computer, and executing journal data. A transaction processing device for inputting transaction data based on a transaction data input screen displayed on a screen of a display unit at the time of inputting transaction data to obtain journal data,
A flow code corresponding means for associating the flow net property item code with the balance code, and a transaction data input screen having at least a transaction date input column, a debit item code input column, a credit item code input column, and an amount input column are displayed. Input screen display means, data input means for forcing data input corresponding to each of the input fields, and either one of the debit subject or the credit subject is a subject other than a cash deposit, and any one of a debit subject or a credit subject In the case where one of the items is a flow net property item, there is provided a balance code determining means for determining a balance code from the debit or credit item based on the balance code corresponding means.

In this case, there is further provided a balance code / subject name correspondence means for associating a balance code with a balance subject name, and the input screen display means is provided on the display unit based on the balance code / subject name correspondence means. It is desirable to have a balance item display means for displaying a balance code / balance item list that can be scrolled on the screen. Further, the input screen display means further displays a balance code display field on the transaction data input screen, and displays the balance code in the balance code display field when the balance code is determined by the balance code determination means. Preferably, the balance code display field is a balance code display / input field, and after the balance code is displayed in the balance code display / input field, the data input means can change the balance code. It is desirable to configure.

Further, in order to create a balance sheet based on the journal data created by each of the accounting processing devices, a balance file or a balance program is provided with a balance item code judging means, and the item in the balance code column is the income item. In this case, if the items other than cash deposits and the flow-type net property items are credits, the value is positive, and if the items other than cash deposits and the flow-type net property items are debits, the value is negative and the items in the income and expenditure code column are the expenditure items. In the case of, a positive value is applied to the items other than cash deposits and the flow-type net assets, and a negative value is applied to the items other than cash deposits and the flow-type net assets.

[0015]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS FIG. 1 is a block diagram showing an example of the configuration of an accounting processor according to the present invention.
A display device 10 (corresponding to a display unit) such as a display for displaying a process selection menu screen, a data input screen, edited book data, etc. on the screen in a predetermined format;
Input device 11 such as a keyboard or a mouse corresponding to an input unit
CPU 1, transaction data input processing means 2, book file updating means 3, tabulation table creating means 4, auxiliary means 6, and O
Control unit 12 including S (operation system) 7 and the like
And FD (floppy disk) corresponding to the storage unit, M
A device 13 for writing / reading data to / from a medium such as an O (Magnet Optical disk) or a magnetic disk, an internal memory 14 corresponding to a storage unit, and a print output device 15 such as a printer corresponding to a print output unit. ing.

The display device 10 displays a process selection menu screen, a data input screen, various reference tables, edited book data, and the like on a screen in a predetermined format, and displays necessary messages and the like on the screen. .

The input device 11 is used by a user to input an operation command of the accounting apparatus 100 and to input or correct transaction data. In a preferred embodiment, a keyboard device and a pointing device (for example, a mouse) are used. Is used.

In the control unit 12, the CPU 1
Under the control of the OS 7, the transaction data input processing means 2, the book file updating means 3, the summary table creation means 4 and the execution means of the auxiliary means 6 are controlled, and the input data from the input device 11 is fetched. It performs the transfer of data to and from the internal memory 14, the instruction to store or read data in the storage unit 13, the transmission of edited data to the display device 11 and the like, the control thereof, and the operation control of the accounting processing device 100 (FIG. 2). . The control unit 12 includes a ROM (not shown) capable of recording a control program and a transaction data processing program of the present invention as a recording medium.

In a preferred embodiment, the transaction data input processing means 2 comprises a balance code / table comprising a table in which a balance code is associated with a balance subject name as shown in FIG. 3 (or FIG. 6).
In addition to an item name correspondence unit 21, an input screen display unit 22 for displaying a transaction data input screen (window), a data input unit 23 for forcing data input to a required input item column, a menu display, an input device, and the like. It is composed of a program group 29 for performing format check such as code check of transaction data input from the server 11, editing into a display format, outputting edited data to the display device 10, and performing data correction processing.

The book file updating means 3 is constituted by a program in a preferred embodiment, and adds input journal data to the book file, updates data in the book file, calculates the total, and writes the calculated result to the total column. Update processing, such as incorporation. The book file corresponds to an account book, and corresponds to each book constituting the account book (for example, a general ledger file as a general ledger), and is set on a medium such as an FD, MO, or a magnetic disk. Write /
Writing and reading of data are performed by a reading device (corresponding to the storage unit 13 in FIG. 1).

The summary table creating means 4 is based on the book file,
A program for creating a balance sheet, a net property increase / decrease statement, a balance sheet, a property inventory, and various management materials, and temporarily storing the same on the medium of the storage unit 13 as a total file, or a print table output program from the print output device 15. It is composed of
In addition, in the program group of the tabulation table creating means 4, when the subject of the income and expenditure code column is an income subject, the subject other than cash deposit and the flow type net property subject are credited, and a plus is provided.
If the items other than cash deposits and the flow-type net assets are debits, the value is minus.If the item in the income and expenditure code column is the expenditure item, the value is positive if the items other than cash deposits and the flow-type net assets are debits. It is desirable to provide a means for determining the sign of a balance item, which is set to a minus when the item other than the cash deposit and the flow type net property item are credit.

Further, transaction data input processing means 2, book file updating means 3, tabulation table creating means 4, and auxiliary means 6
Is written in the ROM (not shown) of the control unit 20 together with the OS 7 in the embodiment, and is written in the internal memory 14 when the accounting book processor 100 is turned on. The data is stored in a medium such as a magnetic disk, and the internal memory 1 is used when the accounting processor 100 is powered on by the writing / reading device (storage unit 13).
4 may be sequentially written.

The storage unit 13 includes a read / write device for a recording medium such as an FD, an MO, or a magnetic disk, and a corresponding recording medium. At least a directory and a book file are recorded on the recording medium. The ledger file is set for each customer or customer in the required auxiliary book and the specific auxiliary book, and each record constituting each book file (for example, cash accounting book file, general ledger file, etc.) The corresponding item data is written or updated in each item (item).

Although not shown, the internal memory 14 has an area for temporarily storing input transaction data, an area for temporarily storing created journal data, an area for data correction,
A processing area for writing / reading the total data, a setting value setting area, an execution program area for the transaction data input processing means 2 written at the start of the operation of the accounting processing apparatus 100, an input work area, Book data area, data editing area, other work areas required for processing, and OS
7 has a system management area and the like.
2 writing / writing data, etc. to these areas
Reading is performed.

The print output device 15 prints out the income and expenditure budget, the net property increase / decrease statement, the balance sheet, the property list, and various management materials created by the tabulation table creating means 4. The print output device 15 is a page printer such as a serial printer or a laser printer, or a specially designed print output device.

<Embodiment 1> FIG. 3 is a block diagram showing an example of the structure of the transaction data input processing means 2. The transaction data input processing means 2 is composed of a table in which a balance code is associated with a balance item. Corresponding means 21, input screen display means 22 for displaying a transaction data input screen (window), data input means 23 for forcing data input to each input field, and other menus necessary for displaying menus and correcting journal data. It is composed of 29 programs and the like.

The input screen display means 22 displays an input screen specified for each input process selected from the input process selection menu. In the case of inputting transaction data, a description field 811, a transaction date input field 812, a debit item code input field 813, a credit item code input field 814, and an amount input field 8 as shown in FIG.
15 and input guidance displays (eg, “debit” for a debit item code input column, and “debit” for a credit item code input column) Column 81 with "Credit" displayed
The transaction data input screen (window) 80 of the display device 1
In addition to the opening on the screen 0, a course code / class name correspondence table display screen (window) 84 and a balance code / balance class list display screen (window) 85 are opened, and an input guidance message is displayed. In addition, it is desirable that the displayed subject code / subject name correspondence table and balance code / balance subject list are configured to be scrollable up / down.

The data input means 23 controls the operation of the cursor to stop at each input item field, and to enter required input fields (transaction month and date input field 812, debit item code input field 813, credit item code input field 814, amount of money) The input field 815) effectively forces the entry by keeping the cursor at that item until the correct data is entered. The movement of the cursor with respect to the balance code column 816 which is a feature of the present invention is shown in FIG.
As shown in the flow chart, if either the debit or credit account is a non-cash account and either the debit or credit account is a flow net property item, the cursor is stopped and the balance code is set. , And advance the cursor to the next entry field without stopping the cursor otherwise. In addition, the configuration is such that the cursor can be moved to the next input field by inputting a return key, a space key, or the like in areas other than the essential input fields.

The user reads the input guidance display at the position where the cursor has stopped in accordance with the movement of the cursor while looking at the transaction data input screen, and makes a transaction memo (for example, a receipt or cash payment slip) describing the transaction and an expenditure decision. Enter the data described in the certificate and delivery notice. The transaction data entry work performed while looking at the transaction data entry screen is equivalent to actually performing journal entry work, and the conventional method of entering data from a transaction memo through a journal entry work to a journal entry slip and entering data A three-step accounting slip input operation can be performed in one step.

It should be noted that the flow net property subject is a subject belonging to the category of “fixed asset trading profit” and “fixed asset trading loss” in the major subject defined by the accounting standards of the public interest corporation, and is a subject of the net property change statement. This item is provided to account for the difference when the change in assets and the balance of funds do not match.
Items belonging to “gain on sale of fixed assets” are provided for each asset sold, “gain on sale of land”, “gain on sale of buildings”, “gain on sale of vehicle vehicles”, “gain on sale of furniture and fixtures”, “gain on sale of leasehold rights”. ”,“ Gain on sale of telephone subscription right ”,“ Gain on sale of investment securities ”
The items belonging to “Loss on sales of fixed assets” are provided for each asset sold, and include “Loss on sales of land”, “Loss on sales of buildings”, “Loss on sales of vehicle transportation equipment”, “Loss on sales of furniture and fixtures”,
“Loss on sale of leasehold right”, “loss on sale of telephone subscription right”, “loss on sale of investment securities” and the like are equivalent.

FIG. 4 is a flowchart showing an operation example of the data input means 23 of FIG. If the input item to which the cursor has moved in step S1 is the balance code input field, conditions are determined in steps S2 and S3 to determine whether to stop the cursor. If the input item field to which the cursor has moved is not a balance code input field, step S11
Move to

In step S2, it is checked whether one of the debit and credit items is an item other than a cash deposit, and in that case, the process proceeds to step S3. If not, the process proceeds to step S7. In step S3, it is checked whether one of the debit and credit items is a flow net property item, and in that case, the process proceeds to step S4. If not, the process proceeds to step S7.

In step S4, it is checked whether a balance code has been input. If so, it is determined whether or not there has been a correctness confirmation input (step S5). The corresponding item (see FIG. 5) in the journal data area of the memory 14 is stored (step S6),
Move to step S7. If the balance code is not input, the cursor is stopped at the balance code position until the balance code is input. If it is determined in step S5 that the input balance code is incorrect, the process returns to step S4 to wait for the input of a correct balance code.

In step S7, it is checked whether the input items for one screen have been completed. If the input items have been completed, the cursor position is set in the first input item column, the process returns to step S1 (step S8), and the process ends. If not, the cursor position is set in the next input item field, and the process returns to step S1 (step S9).

In step S11, it is checked whether or not the input item to which the cursor has moved is a required input item such as a transaction date input column, a debit item code input column, a credit item code input column, and a money amount input column. In this case, the process proceeds to step S12, and if not, the process proceeds to step S21.

In step S12, it is checked whether or not data for an essential input item has been input. If the data has been input, it is determined whether or not there is a correctness confirmation input (step S13). Is stored in the data item column (see FIG. 5) in the journal data area of the memory 14 (step S6), and the process proceeds to step S7. If the data is not input, the cursor is stopped at the balance code position until the data is input. If it is determined in step S13 that the input balance code is incorrect, the process returns to step S12 to wait for a correct balance code input.

In step S21, it is determined whether or not the data input has been skipped by checking the code of the input key.
If skipped, the process moves to step S7. If it is not skipped, it is checked whether or not data has been input (step S22). If it has been input, it is determined whether or not there is a correctness confirmation input (step S23). Is stored in the data item column of the journal data area of the memory 14 (step S6), and the process proceeds to step S7. If the data is not input, the cursor is stopped at the balance code position until the data is input. If it is determined in step S23 that the input balance code is incorrect, the process returns to step S22 to wait for the input of a correct balance code. The skip code can be determined by defining a specific icon (skip) specified by a return key input, a space input, or a mouse on the keyboard.

FIG. 5 is a diagram showing one embodiment of the record format of the journal data.
Item fields as shown in (a), that is, a subject code column 51 for recording a journal entry code, a partner subject code column 52,
It includes a date column 53, a description column 54, a debit amount column 55, a credit amount column 56, and a balance code column 57. In addition, a comment column and a data type code column may be provided. The item code column 51 shows the journal entry item code of the transaction, the partner item code column 52 shows the partner journal item code of the transaction, the date column 53 shows the date of occurrence of the transaction, and the debit amount column 55 The credit amount column 56 stores the transaction amount or the journal amount.

FIG. 5B is a diagram showing another embodiment of the record format of the journal data. Instead of providing the debit amount column 55 and the credit amount column 56, a loan code entry column 58 is provided.
This is the same as the case of FIG.

<Embodiment 2> FIG. 6 is a block diagram showing another example of the structure of transaction data input processing means. In this embodiment, a balance code is not input from the input device 11 but is provided in advance. A balance code correspondence means (table) for associating a balance code with a specific account is provided, and a balance code is automatically determined from a combination of input accounts.

In FIG. 6, the transaction data input processing means 2 '
A balance code corresponding means 61 composed of a table in which the flow net property item code and the balance code correspond to each other, an input screen display means 62 for displaying a transaction data input screen (window), and forcing data input to a required input field. It comprises a data input means 63, a balance code determining means 64 for determining a balance code with reference to the balance code correspondence means 61, and other programs 29 necessary for displaying menus and correcting journal data.

The input screen display means 62 displays an input screen defined for each input process selected from the input process selection menu. In the case of inputting transaction data, a description field 811, a transaction date input field 812, a debit item code input field 813, a credit item code input field 814, and an amount input field 8 as shown in FIG.
15 and an input guidance display 8 displayed above the input item fields such as a balance code display / input field 816 and the like.
The transaction data input screen 80 on which the transaction 2 is performed is opened on the screen of the display device 10, and the course code / subject name correspondence table display screen 84 and the balance code / balance account list table display screen 85 are opened. In addition, it is desirable that the displayed subject code / subject name correspondence table and balance code / balance subject list are configured to be scrollable up / down.

The data input means 63 controls the operation of the cursor to stop at the current input item field, and to enter the required input fields (transaction date input field 812, debit item code input field 813, credit item code input field 814, The amount input field 815) effectively forces the entry by keeping the cursor stopped at that item until the correct data is entered.

The income and expenditure code determining means 64 determines whether an income or expenditure code is required if one of the debit or credit account is a non-cash account and one of the debit or credit account is a flow net property item. The balance code is determined with reference to the corresponding means 21 (table). Here, it is desirable that the movement of the cursor by the data input means with respect to the balance code column, which is a feature of the present invention, be configured in one of the following three ways. (1) When the balance code column is omitted on the transaction data input screen, the cursor is moved to the next input column without displaying the determined balance code. (2) If a balance code column is provided on the transaction data input screen and the attribute is display only, the determined balance code is displayed but the cursor is moved to the next input column. (3) A balance code column is provided on the transaction data input screen, and when the attribute is display or input, the determined balance code is displayed and the cursor is stopped in the balance code column to prompt confirmation. In this case, if there is a confirmation input that the balance code is correct, move the cursor to the next input box, and if a new balance code is entered, stop the cursor in the balance code box and prompt for confirmation. .

FIG. 7 is a flow chart showing an operation example of the data input means 63 and the balance code determination means 64 of FIG. 6. However, the operation is the same except for steps S4 and S5 of FIG. Only the steps (steps S41 to S45) instead of steps S4 and S5 are shown.

At step S2 in FIG. 4, it is checked whether one of the debit and credit items is an item other than a cash deposit, and in that case, the process proceeds to step S3. If not, the process proceeds to step S7. Further, in step S3, it is checked whether one of the debit subject and the credit subject is a flow net property subject, and in that case, the process proceeds to step S41 in FIG. If not, the process proceeds to step S7 in FIG.

In step S41 of FIG. 7, the balance code determination means 64 refers to the balance code correspondence table 61 with the flow net property item code, determines the balance code, and transfers it to the data input means 63. The data input means 63 displays the received balance code in the balance code display / input field of the transaction data input display screen (step S42). next,
A confirmation input of the displayed balance code is requested, and if the confirmation input is correct, the process proceeds to step S6 (step S43).

When a new balance code is input from the input device 11 (step S44), the data is displayed in the balance code display / input box, and the previous balance code is replaced with the new balance code. (Step S45).

[0049]

FIG. 8 is a schematic diagram showing one embodiment of a transaction data input screen opened on the screen of the display device 10 by the input screen display means 22. In the transaction data input screen 80, the input field 8
1, a message display column 82, a journal display column 83, an account code / account item name correspondence table display column 84, and a balance code / balance account name correspondence table display column 85. Note that the input screen display means 22 may be configured so that the subject name correspondence table display column 84 and the balance code / balance account name correspondence table display column 85 are opened in the transaction data input screen 80 by pointing with a mouse as separate windows. Good.

The input column 81 includes input item guidance displays 801 to 806 displayed above each input item column and an input item column 811.
816 (Details of transaction (summary) 811, transaction date 81)
2, debit subject 813, credit subject 814, amount 815, and balance code 816). In the message display column 82, messages necessary for system operation and messages necessary for input processing are displayed. Journal display field 8
Numeral 3 consists of several lines, and the user enters an input field 81 for each transaction.
Are input to the input item fields 811 to 816, and the confirmed result (journal) is displayed with one line per journal. In addition,
In this case, a code is input in the input item columns 813, 814, and 816, but the journal name is displayed in the journal display column 83 as shown in the example of FIG.

The account code / account name correspondence table display column 84 displays a list in which the account code and the account name are associated for reference and confirmation at the time of input by the user. In the balance code / balance account name correspondence table display column 85, a list in which the balance code and the balance account name are associated is displayed for reference and confirmation when the user inputs.

FIG. 10 shows an example of a net property increase / decrease report, which is a kind of income and expenditure calculation report, FIG. 11 shows an example of a balance item with a balance code, and FIG. 12 shows an example of a net property increase / decrease report. Here, the following two methods can be used to create a balance calculation report such as a net property increase / decrease report based on the journal data provided with the balance code (see FIG. 5). (1) When the account in the income and expenditure code column is an income subject when the file is updated or when the total file is created by the income and expenditure subject code judging means, when the account other than the cash deposit and the flow type net property item are credit, Plus
If the items other than cash deposits and the flow-type net assets are debits, the value is negative.If the item in the income and expenditure code column is an expenditure item, the value is positive if the items other than cash deposits and the flow-type net assets are debits. If the item other than the cash deposit and the flow type net property item are credit, a minus sign is provided for calculating the balance, and the corresponding file data is added at the time of counting. (2) The accounting program is provided with a means for determining the sign of the income and expenditure items. At the time of aggregation, if the income and expenditure code column is an income item, it is a plus if the account other than cash deposit and the flow type net property item are credit, If the items other than cash deposits and the flow-type net assets are debits, the value is minus. If the items other than cash deposits and the flow type net property items are credits, they are added as minus. In the same manner as in the income statement, the balance items without the balance code may be tabulated based on the balance of the accounts, and the net property increase / decrease report as shown in FIG. Can be created.

[0053]

As described above, in the case of the flow calculation method of a public interest corporation, one transaction and two journals are usually required.
According to the accounting processing device of the present invention, by inputting a balance code for a specific subject at the time of input,
Transaction data can be entered in one journal per transaction, and based on the created journal data (with income and expenditure code items), a financial statement based on the accounting standards of a public interest corporation can be created using almost the same accounting method as the journal of a commercial enterprise. Can be created. In addition, since the net asset statement to be prepared by the public corporation is equivalent to the profit and loss statement of the for-profit corporation, the management materials for the case where the public corporation operates a profitable business can be prepared using almost the same calculation method as the for-profit corporation. .

[Brief description of the drawings]

FIG. 1 is a block diagram illustrating a configuration example of an accounting processing device of the present invention.

FIG. 2 is a block diagram illustrating a configuration of a control unit.

FIG. 3 is a block diagram illustrating a configuration example of a data input processing unit.

FIG. 4 is a flowchart illustrating an operation example of the data input unit of FIG. 3;

FIG. 5 is an example of journal data (record) created by data input means.

FIG. 6 is a block diagram showing another configuration example of the data input processing means.

FIG. 7 is a flowchart illustrating an operation example of the data input unit of FIG. 6;

FIG. 8 is an example of an input screen.

FIG. 9 is a display example of a journal display field of a transaction data input screen.

FIG. 10 is an example of a net property change report.

FIG. 11 is an example of a balance item to which a balance code is attached.

FIG. 12 is an example of a net property change report subject.

[Explanation of symbols]

 Reference Signs List 10 display unit (display device) 11 input unit (input device) 12 control unit 13 storage unit 14 storage unit (internal memory) 15 print output unit (print output device) 22, 62 input screen display unit 23, 63 data input unit 51 Item code (journal item code) 57 Balance code 64 Balance code determination means 80 Transaction data input screen 806 Balance code input field

Claims (10)

[Claims] An apparatus for obtaining journal data by inputting transaction data based on a transaction data input screen displayed on a screen of a display unit when transaction data is input by a programmed computer, comprising: An input screen display means for displaying a transaction data input screen having a date input field, a debit account code input field, a credit account code input field, an amount input field, and a balance code input field; and In addition to forcing data entry in the input field, the balance is required if either the debit or credit account is a non-cash account and either the debit or credit account is a flow net property item And a data input means for forcing a code input. 2. The accounting processing device according to claim 1, further comprising a balance code / class name correspondence unit that associates a balance code with a balance class name, and wherein the input screen display unit includes a balance code / class name. An accounting processing apparatus comprising: a balance item display means for displaying a scrollable balance code / balance item list on a screen of a display unit based on a corresponding means. 3. An apparatus for obtaining journal data by inputting transaction data based on a transaction data input screen displayed on a screen of a display unit when the transaction data is input by a programmed computer, comprising: An input / output screen for displaying a transaction data input screen having at least a transaction date input field, a debit item code input field, a credit item code input field, and a money amount input field, Means, data input means for forcing data input corresponding to each of the input fields, either one of the debit subject or the credit subject is a subject other than cash deposit, and one of the debit subject or the credit subject is In the case of a flow net property item, a balance code is determined from the debit or credit subject based on the balance code corresponding means. Accounting and wherein the balance code determining means, to have a that. 4. The accounting apparatus according to claim 3, further comprising a balance code / class name correspondence unit that associates a balance code with a balance class name, and wherein the input screen display unit includes a balance code / class name. An accounting processing apparatus comprising: a balance item display means for displaying a scrollable balance code / balance item list on a screen of a display unit based on a corresponding means. 5. The accounting processing device according to claim 3, wherein the input screen display means further displays a balance code display field on the transaction data input screen, and when the balance code determination means determines the balance code, An account processing apparatus characterized by displaying the balance code in the balance code display column. 6. The accounting apparatus according to claim 5, wherein the balance code display field is a balance code display / input field,
An accounting processing device, wherein after the balance code is displayed in the balance code display / input field, the balance code can be changed by data input means. 7. If the journal subject is an income subject based on the journal data created by the accounting processor according to claim 1, the subject other than the cash deposit and the flow-type net Positive if the property item is credit, negative if the non-cash deposit and flow-type net property items are debit, and negative if the journalizing item is an expenditure item and non-cash deposit and flow-type net property items An accounting processing apparatus characterized in that the accounting processing unit has a balance item sign determination unit that sets a plus in the case of a debit and a minus in the case of an item other than a cash deposit and a flow type net property item as a credit. 8. A recording medium in which book data for accounting processing is recorded by a computer, wherein the journal data and a code included in the journal data, wherein the journal item is an income item, and an item other than a cash deposit. If the net item of the flow type is credit, the value is plus, if the item other than cash deposit and the item of the net value is debit, it is negative, and if the journal item is an expenditure item, it is not a cash account. Journal data characterized by including the income and expenditure code, when the item and the flow-type net property item are debited, the value is plus, and when the item other than cash deposit and the flow-type net property item are credit, the value is minus. Recording medium on which is recorded. 9. A program for obtaining journal data by inputting transaction data based on a transaction data input screen displayed on a screen of a display unit when inputting transaction data by a computer, comprising: a flow net property item code; Displays a transaction data input screen having at least a transaction date input field, a debit item code input field, a credit item code input field, and an amount input field, and forcibly inputs data corresponding to each of the input fields. A data input program to be executed, and if one of the debit or credit account is a non-cash deposit item and one of the debit or credit account is a flow net property item, And a balance code determining program for determining a balance code from the debit or credit account based on the debit or credit account. A recording medium recording the transaction data processing program. 10. The recording medium according to claim 9, wherein the program for determining the income and expenditure code adds the income and expenditure code when the journal item is an income item and the non-cash deposit item and the flow-type net property item are credit. If the account other than cash deposits and the flow type net property item are debit, the balance code is set to minus, and if the journalizing item is an expenditure item, the account other than cash deposit and the flow type net property item are debited. A recording medium for recording a transaction data processing program, wherein a code is plus and a balance code is minus when an item other than cash deposit and a flow type net property item are credit.