JPH11120232A - General account processing analyzer - Google Patents

Abstract

PROBLEM TO BE SOLVED: To systematize not only every account processing but also its processing information by preparing a business analysis report based on financial data prepared by an input system part and an audit system part. SOLUTION: An input system part (i) classifies account items into regular transaction items and any-time transaction items, previously registers the date of generation and an amount concerning the routine transaction item and a predictive subject name and credit side/debit side concerning the any-time transaction items and inputs the determined or concrete amount at the time point when a transaction occurs. An audit system part (a) discriminates incomplete journalizing or the like based on the journalizing data of the input system part (i), corrects and registers them again. A business information system (m) acquires data from both the system parts (i) and (a), performs financial analysis, stores the contents of comment or advise corresponding to that financial analysis in routine manner, further, additionally corrects or newly prepares that comment and registers them.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a general accounting system which systematizes from journal processing and financial auditing to creation of management information based on such information.

[0002]

2. Description of the Related Art Recent accounting systems are becoming increasingly mechanized. However, these devices merely mechanize individual functions, for example, individual processing functions such as journalizing functions. In such a situation, there has not yet emerged a device that has mechanized the processing of individually processed accounting information into a systematic manner.

[0003]

Therefore, in the conventional accounting processing device, it has not been possible to integrate individual accounting information and collect it as management information. for that reason,
When compiling management information, we had to rely on the individual's ability to create it. In such a situation,
At accounting firms, there has been a problem that only experienced certified public accountants and tax accountants can create management information. In other words, there has been a problem that, while the mechanization of each accounting process is progressing, it can only be done by a very limited set of competent people. An object of the present invention is to provide an apparatus capable of systematizing not only individual accounting processing but also processing information thereof.

[0004]

According to a first aspect of the present invention, account items are classified into regular transaction items and occasional transaction items.
Register the date and amount of occurrence of the regular transaction item in advance and determine it when the transaction actually occurs,
As for the transaction subject at any time, the expected subject name and lending / borrowing method are registered in advance, and when a transaction occurs, an input system part for selecting it and inputting a specific amount,
An audit system for judging unfinished journals or duplicate journals based on the journal data of the input system unit, and correcting and reregistering the unfinished journals or duplicate journals;
While being connected to the input system section and the audit system section, it obtains data from both system sections and performs financial analysis, while storing comments and advice in accordance with the financial analysis in a fixed form, In addition, it is characterized in that it comprises a management information system section which can add or modify the comment, create a new comment, and register the comment.

Therefore, according to the first invention, a business analysis report can be created based on the financial data created by the input system unit and the audit system unit. In particular, as the content of comments and advice is accumulated, the report can be created by simply selecting it, so that even those who do not have full business analysis ability can create an appropriate report. Also, if the audit is completed by the audit system based on the information in the input system section, the financial data input to the management information system section will be almost perfect, so the accuracy of the report itself can be improved. it can.

According to a second aspect of the present invention, the input system unit includes a period for which a regular transaction is to be performed, deposits and withdrawals or other processing categories, a debit account code, a credit account code, an amount,
First operation input unit for scheduled transaction for inputting the description, journal entry setting unit for scheduled transaction for setting the journal relationship of the information input through the first operation input unit for scheduled transaction, and journal entry setting unit for scheduled transaction A regular transaction data storage unit for storing the regular transaction information set in the above, a period for specifying the regular transaction, a second operation input unit for the regular transaction for inputting the fixed information of the regular transaction, and a second operation input unit for the regular transaction. The periodic transaction information corresponding to the period input from the operation input unit is extracted from the periodic transaction data storage unit, and the periodic transaction information extracted from the storage unit in accordance with the finalized information input from the second operation input unit for periodic transaction. A search processing unit for determining transaction information, a fixed journal data storage unit for storing the fixed-time transaction information processed by the search processing unit as fixed journal data, a deposit, a withdrawal, or other processing Minute, debit account code, credit account code, and description, a first operation input unit for ad-hoc transaction, and an ad-hoc transaction data storage unit for storing the item summary information input from the first operation input unit for ad-hoc transaction A second operation input unit for occasional transaction for inputting confirmation information for confirming the correspondence between the date and amount of transaction information generated as needed and the subject summary information in the occasional transaction data storage unit; In accordance with the confirmation information input from the second operation input unit, the date and the amount are made to correspond to the subject summary information in the transaction data storage unit at any time, and the transaction is stored as fixed journal data in the fixed journal data storage unit. It is characterized by comprising a journal entry setting unit.

[0007] A third invention is a periodic transaction data storage for storing, as regular transaction information, deposit and withdrawal information that is expected to occur periodically, and withdrawal and withdrawal information that is already determined to occur at the present time. Section, a period setting input section for specifying a period necessary for the simulation, and a funding data retrieval section for extracting regular transaction information corresponding to the set period from the regular transaction data storage section according to this period information, A cash-flow calculating unit for calculating the cash-flow within a specified period according to the search information, and an operation input for inputting a command to delete or modify the information used in the processing unit or to display the contents thereof on a display. It has a feature in that a part is provided.

According to a fourth aspect of the present invention, the date and the amount are made to correspond to the subject summary information in the optional transaction data storage unit in accordance with the determination information input from the optional second transaction input unit, and are used as fixed journal data. The ad hoc transaction journal setting unit to be stored in the finalized journal data storage unit, and whether the information processed by the ad hoc transaction journal setting unit is information that has already been processed or must be processed in the future. Determined, the processed information is stored as fixed journal data in the fixed journal data storage unit, and the information to be processed in the future is stored in the fixed transaction data storage unit as scheduled transaction information. A period setting input unit for specifying and a resource for extracting the periodical transaction information corresponding to the set period from the periodical transaction data storage unit according to the period information. A cashing data search unit, a cash flow calculation processing unit that calculates the cash flow within a specified period according to the search information, and deletes or corrects the information used in the calculation processing unit or displays the contents on a display. It is characterized by having an operation input unit for inputting a command.

According to a fifth aspect of the present invention, the audit system unit determines unfinished journals and duplicate journals in the financial data and displays them in a list. Completes or corrects the journal data determined to be, and enters the completed or corrected data into the fixed journal data storage section of the input system section, and a financial data corresponding to the audit item. Search from the fixed journal data storage section of the input system section,
A search processing unit that displays them in a list, and the financial data listed in this search processing unit is checked to confirm, suspend,
The comprehensive accounting process analysis according to any one of claims 1 to 4, comprising: a check processing unit for performing a correction / deletion process; and a reserved storage unit for storing the check items suspended and disposed by the check processing unit. apparatus.

In a sixth aspect of the present invention, a management information system includes:
In addition to storing the arithmetic processing unit connected to the input system unit and the audit system unit, and the formulas for various business analysis,
A management analysis data storage unit for storing a comment on the analysis result, wherein the arithmetic processing unit extracts data from the finalized journal entry data storage unit of the input system unit when the calculation expression of the business analysis is specified, and performs the calculation. It is characterized in that it has a function of calculating according to the formula and selecting the comment. A seventh aspect of the invention is characterized in that the management analysis data storage unit stores a plurality of keywords corresponding to the comments, and searches for the comments from the keywords based on a command from the arithmetic processing unit. According to an eighth aspect of the present invention, the advice storage unit is connected to the arithmetic processing unit, and the advice storage unit stores advice classified into fields such as personnel affairs, accounting / tax affairs, and top management, and keywords corresponding thereto. The feature is that advice is searched for from a keyword based on a command from the arithmetic processing unit.

[0011]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS As shown in FIG. 1, this embodiment is mainly composed of three system units: an input system unit i, an audit system unit a, and a management information system unit m. The input system unit i connects the regular transaction first operation input unit 1 to the regular transaction journal setting unit 2 and connects the journal setting unit 2 to the regular transaction data storage unit 3 as shown in FIG. ing. In addition, a master file 4 having a dictionary function is also connected to the first transaction input unit 1. The scheduled transaction data section 3 is also connected to an audit system section i and a management information system section m. Further, a search processing unit 5 is connected to the scheduled transaction data storage unit 3, and a scheduled transaction second operation input unit 6 for operating the search processing unit 5 is connected to the search processing unit 5. Further, a fixed journal data storage unit 7 is connected to the search processing unit 5, and the fixed journal data storage unit 7 is connected to the audit system unit i and the management information system unit m. A display 8 and a printer 9 are also connected to the fixed journal data storage 7, the auditing system i and the management information system m.

The first transaction input unit 11 is connected to a transaction data storage unit 12, and a transaction journal setting unit 13 is connected to the data storage unit 12. The master file 4 is also connected to the transaction first operation input unit 11 at any time. Further, the ad-hoc transaction journal setting unit 13 has an ad-hoc transaction second operation input unit 14 for operating the ad-hoc transaction journal setting unit 13 and whether the information set by the ad-hoc transaction journal setting unit 13 is past information or future information. Is connected to the data determination unit 15 that determines the state. The data determination unit 15 is connected to the scheduled transaction data storage unit 3 and the fixed journal data storage unit 7.

Next, the operation of the circuit shown in FIG.
This will be described with reference to the flowchart of FIG. First, whether the transaction to be processed is a regular transaction or an ad hoc transaction is specified. If the transaction is a regular transaction, the transaction information is inputted from the first operation input 1 of the regular transaction to the journal entry setting unit 2 for the regular transaction. . In the case of an occasional transaction, transaction information is input from the occasional transaction first operation input section 11 to the occasional transaction data storage section 12. The transaction information input from the first transaction input unit 1 to the journal entry setting unit 2 is as follows. That is, from the regular transaction first operation input unit 1, individual transactions that are known to occur periodically in advance, for example, transactions such as monthly rent, are selected. Then, for the rent, the following transaction information is input to the journal entry setting unit 2 for scheduled transaction, which is shown in FIG.
This is the operation from (3) to step (16).

(A) The target period, for example, if it occurs regularly for one year, input the target period and the date within the month such as one year from what month to what year. (b) Enter the processing category of the transaction content entered in (a) above, that is, whether it is payment, withdrawal, or other content. For rent, enter the withdrawal category. (c) Enter the debit account code and credit account code of the one entered in (a) above. For example, if the rent is paid from a deposit, the code of “rent for rent” is entered as the debit account code, and the code of “deposit” is entered as the credit account code. (d) In the case of a transaction that requires the input of a sub-code Enter the debit sub-code or credit sub-code of the one entered in (a) above. This auxiliary code is, for example, a code assigned to each bank account in the case of a deposit. (e) Enter the amount you entered in (a) above, which you know in advance, and if it is a rent, just that amount. (f) A summary of what you entered in (a) above, and for rent, enter "Office rent." (g) Enter the consumption tax category of the one entered in (a) above.

In step (11), it is determined whether or not a summary is to be set. This means the following. That is, since the summary is also stored in the master file 4, the process proceeds to step (12) or step (12) depending on whether the storage information of the master file 4 is used as it is or whether the summary is directly input by the user. Select whether to proceed to (14). If step (12) is selected, first, one of the 50 initial letters must be input to the first time transaction input operation unit 1. For example, if it is a rent, enter the characters "ya". In this way, all the synopses whose initial sounds correspond to “Ya” are retrieved from the master file 4 and displayed. From this,
The input person selects the corresponding summary, and this is step (13).

When step (14) is selected, the input person must directly input the summary. And
The directly input summary is registered in the master file 4, and at this time also, the 50 Japanese syllabaries are specified so that they can be searched using the initial sounds. Such an operation is step (15). Then, in step (16), the input of the consumption tax category is completed, and the input of one transaction, for example, transaction information relating to rent is completed. Then, it is determined whether this information is a regular transaction or an occasional transaction, and when the information is a regular transaction, the information is stored in the regular transaction data storage unit 3.

In any case, after inputting various necessary information regarding the rent as described above, another regular transaction is selected, and those transactions are performed in the same manner as described above (a). Enter the transaction information from to (g).
Then, when all the scheduled transactions that can be assumed at present are selected, and the transaction information from (a) to (g) above is entered for each of those transactions, each of those scheduled transactions is in a state where a journal entry relationship is set. Then, it is stored in the regular transaction data storage unit 3. Only when the transaction information is input by operating the regular transaction first operation input unit 1, a certain degree of accounting expertise is required. This is because, for each scheduled transaction, its debit account, credit account, and the like must be determined and transaction information must be input.

Next, a case where transaction information is inputted by using the transaction first operation input section 11 as needed will be described. An ad hoc transaction is a transaction where it is not clear when and how much will be. Some of these can be assumed to occur to some extent. Then, the individual transactions of the expected ad-hoc transactions are selected, and the ad-hoc transaction first operation input unit 11 is operated for each of these transactions, and the following information is stored in the ad-hoc transaction data storage unit 12. . The operation is the operation from step (2) to step (16). However, regarding this occasional transaction, FIG.
In steps (2) and (9), NO is selected. Therefore, except for these steps (2) and (9), all are the same as in the case of scheduled transactions.

(W) the processing category of the transaction content of the specified transaction,
That is, a processing category of whether the payment is a payment, a payment, or other contents is input. For example, if the purchase of stationery is the transaction content, withdrawal is selected. (x) Enter the debit account code and credit account code of those entered in (w) above. For example, assuming that stationery is purchased in cash, the debit account code is “office supply cost” and the credit account code is “cash”. Also, in the case of a transaction that requires the input of an auxiliary code as in the case of the regular transaction, a debit auxiliary code or a credit auxiliary code is input. (y) Enter a description of what was entered in (w) above. In the case of stationery, enter the specific name of the stationery actually purchased, such as "notebook". (z) Enter the consumption tax category of the one entered in (w) above. In this case as well, for each ad hoc transaction, its debit account, credit account, and the like must be determined, and therefore, those having some accounting expertise must be input.

As described above, for both the regular transaction and the occasional transaction, after the initial setting is completed, the transaction that has actually occurred is input. First, when a scheduled transaction occurs, transaction information is input according to the procedure of the flowchart shown in FIG. In other words, when there is actually a deposit and withdrawal, the regular transaction second operation input unit 6 is operated,
Deposit, withdraw, and other processing categories
Input to the search processing unit 5.

Next, the target period is similarly set in the search processing unit 5.
To enter. As described above, in the scheduled transaction, the target period is stored assuming the day when it will occur, so that the transaction can be specified to some extent if the target period is specified. Therefore, the regular transaction second operation input unit 6
When the target period is input from, the search processing unit 5 searches the periodic transaction data storage unit 3 for the periodic transaction information corresponding to the input processing category and target period. If there are a plurality of scheduled transaction information set for the same period, all of them are searched (step (22)).

The person operating the second operation input unit 6 for periodic transaction selects a transaction that actually has a deposit or withdrawal from a plurality of regular transaction information enumerated as described above, and Specify (step (23)). Then, after further inputting the receipt number or the like, it is possible to correct the date and the amount. At this time, the subject can be similarly modified. For example, if what was to be paid in cash was paid from the balance of the deposit, the correction is made here (step (25)). Then, whether or not step (27) is to be skipped depends on whether or not the scheduled transaction has been settled with a bill. If the bill is settled,
The bill number, issue date, settlement date, and issue bank are entered.

When the regular transaction information is specified in this way, and the actual transaction content is compared or corrected, the debit account code and the credit account code are all determined for the identified transaction. At this point, there is no need for journalizing work requiring specialized accounting knowledge. In other words, the user who operates the second regular transaction input operation unit 6 inputs the processing category and the target period when a deposit or withdrawal actually occurs, specifies the already entered regular transaction,
All you have to do is check and correct the date and the amount. When the actual transaction amount is input by the search processing unit 5 as described above, and the transaction content is specified, the fixed-time transaction second operation input unit 6 is operated to input the fixed information to the search processing unit. Enter 5 When the fixed information is input to the search processing unit 5, the fixed-time transaction information is stored in the fixed data journal storage unit 7 in a state where the journalizing work has been completed.

Next, if a transaction occurs at any time, transaction information is input in accordance with the procedure of the flowchart shown in FIG. In other words, if there is an actual deposit and withdrawal in the occasional transaction, the second-time transaction second operation input unit 14 is operated to set the transaction category of deposit, withdrawal, and other processing categories as necessary. Input to the unit 13 (step (29)). Next, when the initials of the transaction are input to specify the summary of the transaction, the transaction journal setting unit 13 displays the summary from the transaction data storage unit 12 at any time, and selects it (step ( 30), (31)). Further, the date and time of the deposit and withdrawal, a certificate number such as a receipt, and the amount are input. At this time, the subject can be modified. For example, if what was supposed to be paid in cash was paid from a deposit, the correction is made here (steps (32), (33)).

When the above operation is completed, the data determination unit 15 makes the following determination on the specified transaction. This occasional transaction is, for example, if it is paid in cash, and thereafter, it can be recorded in a book or the like as a past determined one. However, if you do it in accounts payable,
Debt has been incurred, but has not been paid and is therefore uncertain.

Therefore, the data determination unit 15 determines whether or not the data has been determined in the past based on the actual input date.
Alternatively, it is determined whether it is an undetermined future, and if it is confirmed, it is stored in the confirmed journal data storage unit 7.
If it is undetermined, the regular transaction data storage unit 3
To memorize. The reason why the undetermined data is stored in the scheduled transaction data storage unit 3 is that although the processing is undetermined, its occurrence is determined, and thereafter it is treated as a scheduled transaction. is there. If the past transaction information for which the journalizing operation has been completed is stored in the fixed journal data storage unit 7 as described above, and the future transaction information for which the journalizing operation has been completed is stored in the regular transaction data storage unit, a cash accounting book, a profit and loss statement Alternatively, since necessary information for preparing a balance sheet or the like is ready, the arithmetic processing unit 10 performs various processing as necessary based on the information.

The above configuration is for a journalizing operation based on the circuit diagram shown in FIG. 2. Next, at the time of this journalizing operation, the periodic transaction information stored in the periodic transaction data storage unit 3 will be described. A circuit and a flow chart for performing a cash flow simulation will be described with reference to FIGS. In addition to the above, a cashing data search unit 16 is connected to the regular transaction data storage unit 3. A term setting input unit 17 and a funding calculation processing unit 18 are connected to the funding data search unit 16. In addition, the funding data search unit 16 extracts predetermined information from the scheduled transaction data storage unit 3 in accordance with the input of the period information of the period setting input unit 17.

Further, an operation input unit 19 and a journal setting unit 20 are connected to the arithmetic processing unit 18.
The contents processed by the arithmetic processing unit 18 can be stored in the regular transaction data storage unit 3. Further, a journal setting section 20 is connected to the operation input section 19 so that the number of summaries can be newly increased by an input operation of the operation input section 19. Then, in this case, the above-mentioned occasional transaction data storage unit 12 that stores the subject summary information of the occasional transaction can be used. The display 8 and the printer 9 are connected to the above-described cash-flow calculating unit 18.

Next, the operation of the circuit shown in FIG.
This will be described with reference to the flowchart of FIG. First, the user operates the period setting input unit 17 to input a period in which the user wants to perform a simulation (step (39)). When this period is designated, the funding data search unit 16 searches for all the incoming transactions and outgoing transactions that will occur during that period, and inputs them to the funding operation processing unit 18.

Further, the cash flow calculation processing section 18 includes:
The specific amount of the current bankroll is also input via the operation input unit 19 (step (40)). By integrating these information, the cash-flow calculating unit 18 creates a cash-flow list and displays it on the display 8 (step (41)). If there is no problem with the cash flow displayed on the display, the operation input unit 19 is operated to input a registration signal (step (43)). As a result, the details of the cash flow are stored in the scheduled transaction data storage unit 3. If you want to print out the contents,
The user may operate the operation input unit 19 to input a print instruction (step (43)).

If there is a transaction to be newly inserted in the displayed cash flow, an insertion instruction is input through the operation input unit 19 (step (44)). Then, when the initial of the summary that the user wants to insert is input, the corresponding summary is selected from the transaction data storage unit 12 at any time and displayed on the display. Therefore, a desired one is selected from the displayed ones, and further, a date and an amount are input thereto (steps (45) and (46)). When a new transaction is inserted in this way, it is fed back to step (41), and the cash flow list is created again. Also, if you need to adjust the date or amount of the transactions displayed in the cash flow list, enter the correction instruction,
It can be corrected (step (47)). Further, if there is a transaction that is no longer required among the transactions displayed in the cash flow list, a deletion instruction may be input and deleted (step (47)). This deleted information is also in step (41)
Is fed back to make a cash flow list again. By repeating the cash flow simulation in this way, we will create the most appropriate management information.

In the above-described apparatus, in the process of journalizing transactions as needed, undetermined information that needs to be processed in the future is automatically accumulated in the regular transaction data storage unit 3 and the accumulated information is stored. Since the simulation of cash flow can be performed based on the information provided, the simulation is always up-to-date, and the value of use as management information is dramatically improved.

Next, the auditing system unit a shown in FIG. 8 will be described. As shown in FIG. 8, the search processing unit 22 of the audit system unit a is connected to the fixed journal data storage unit 7 of the input system unit i, and the search processing unit 22 is operated to operate the fixed journal data storage unit 7. You can search financial data from. The unexecuted transaction determination unit 23 and the journal data input unit 24 of the audit system unit a are connected to the regular transaction data storage unit 3 of the input system unit i.

The unexecuted transaction judging section 23 discriminates, from the data stored in the scheduled transaction data storage section 3, transaction data executed within a predetermined period and transaction data which has not been executed yet. List the scheduled transaction data of execution. Of the unexecuted transaction data displayed in the list, those which have not been executed yet in the book, although they have actually been executed, are corrected by operating the journal data input section 24, Is stored in the fixed journal data storage unit 7.

Further, the fixed journal data storage unit 7 stores
Although the journal determination unit 25 is also connected, the journal determination unit 25
Is also connected to the journal data input unit 24. The journal determining unit 25 configured as described above determines incomplete journals, duplicate journals, and the like among the journal data stored in the fixed journal data storage unit 7 and displays the journals in a list. In addition, as the unfinished journal, an unfinished journal in which an undetermined signal is input is selected. That is, if the journal is unclear at the time of the journalizing operation, an undecided signal is input to the journal column and stored in the fixed journal data storage unit 7 in advance. Then, a list of the stored undecided data is displayed. For duplicate journals, items having the same date and amount are assumed to be duplicate journals and displayed in a list. The incomplete journal data and the duplicate journal data displayed in a list as described above can be completed or corrected by operating the journal data input unit 24. The completed or corrected data can be re-input to the confirmed journal data storage unit 7.

In this system, first, the journal determination section 25
To check the incomplete journal data and the duplicate journal data in the fixed journal data storage unit 7, and
The unexecuted transaction determination unit 23 operates to determine the unexecuted scheduled transaction. The search processing unit 22 first searches for an audit item by subject, secondly, searches for an audit item by consumption tax category, thirdly, searches for an audit item by consumption tax item,
Secondly, it is configured to display the search for audit items by consumption tax business category.

The first item-specific audit item refers to an account item, for which financial data is detected for each item and displayed as a list. For example, a list of journals with “cash” written on either the credit or the debit is displayed. The contents displayed there are "Summary" such as transportation expenses, "Debit subject"
"Credit subject" and "Amount". Then, when the check of this subject is completed, another subject, for example, an item described as “accounts receivable” is displayed in a list. In this way, each subject is checked, and the result of the check is transmitted to the check processing unit 26 connected to the search processing unit 22.
To input. As for the input method, marking is performed at a predetermined position, for example, a head position or a tail position in each journal entry column displayed in the list. The types of the markings are correction, deletion, and suspension. In this embodiment, unmarked subjects that are not marked are used as signs for confirmation at present.

The above-mentioned subjects are numerous, and there are various subjects such as those that should be audited every month and those that need to be done only once a year. In addition, the order of checks, such as the items to be checked first, also differs depending on the company or the habit and habit of the person performing the audit work. Therefore, this subject is divided into mandatory subjects and elective subjects, and mandatory subjects are always displayed,
Elective subjects can be displayed as needed.
In any case, the division into required subjects and elective subjects will help inexperienced assistants when conducting audits, and will provide know-how for processing at specific tax accountant offices and certified public accountant offices.・ Hows can be systematized.

The second audit item classified by consumption tax is an item classified according to taxable or non-taxable, such as taxable sales and tax-exempt sales. Then, the search processing unit 22 sums up the tax-excluded amount, the consumption tax amount, and the number of journals for each of these items for each consumption tax category and displays the list. For example,
Taxable sales (3%), such as the tax-excluded amount of "1 million yen" and the consumption tax amount of "30,000 yen" for "taxable sales (3%)"
Display the minutes at once. A list of the audit items for each consumption tax category displayed in a lump is shown. For each item displayed in the list, if there is no particular problem, the check processing unit 26
To input the confirmation signal. If the user wants to check individual journal details for this audit item, he inputs a journal signal. In this way, the target journal details are displayed.

The third audit item for each consumption tax subject is, for example, a subject such as "sales", "compensation expense", keeping a consumption tax or paying a consumption tax. Here, in the case of individual subjects, that is, in the case of entertainment expenses, only items relating to “expense expenses” are displayed in a list. The displayed contents are, for example, a list displaying “summary” such as customer entertainment, “debit subject”, “credit subject”, “amount”, and “consumption tax code”. By looking at the table displayed for each subject in this way, individual subjects can be checked.

As described above, each subject is checked, and the result of the check is input by operating the check processing unit 26. In the input method, marking is performed at a predetermined position, for example, a head position or a tail position in each of the columns of each subject displayed in the list. The types of the markings are correction, deletion, and suspension. In this embodiment, unmarked subjects that are not marked are used as signs for confirmation at present. And in this case, too, the subjects are very many,
In addition, there are various things, such as what should be audited monthly and what needs to be done once a year.
In addition, the order of checks, such as the items to be checked first, also differs depending on the company or the habit and habit of the person performing the audit work. Therefore, as in the case of the above-described subject-specific audit items, the order in which the subjects are displayed can be freely set in advance.

The fourth audit item by consumption tax business category is the business category of the business partner defined by the tax law.
There is a type 1 business category to a type 5 business category. Once this business segment has been set for each business partner, it is unlikely that it will change frequently. Therefore, in this audit item by consumption tax business category, the business category is specified and the corresponding subject / subsidiary subject is displayed in a list, but the operation of operating the check processing unit 26 corrects the business category. It's just that.

In addition, as described above, in the audit by subject, the audit by consumption tax subject, and the audit by consumption tax category, the items that have been suspended are stored in the reserved storage unit 27. And
By operating the check processing unit 26, the data stored in the reserved storage unit 27 can be displayed as a list. Furthermore, by operating the check processing unit 26, each item listed as described above can be put on hold again, modified, deleted, or a confirmation sign can be input. I have.

The input status of the hold / correction / deletion / confirmation processed by the check processing unit 26 as described above is input to the processing status storage unit 28. That is, the processing status storage unit 28
Stores the number of times of inputting the above-mentioned suspension / modification / deletion / confirmation. On the other hand, a check item storage unit 29 is connected to the search processing unit 22, and the check items set by the check item setting unit 30 are stored in the check item storage unit 29. This check item displays the contents corresponding to the above-mentioned audit item by item, audit item by consumption tax category, audit item by consumption tax item, audit item by consumption tax business category.

In each audit item, a check item is displayed according to the search subject. The above check items are displayed for each audit item and for each individual data list display screen. Therefore, the person who performs the audit can check each item while always looking at the appropriate check items for each actual individual audit.

Further, a financial report creation unit 31 is connected to the fixed journal data storage unit 7. The financial form creation unit 31 creates various forms based on the financial data stored in the finalized journal data storage unit 7, such as a balance sheet, a profit and loss statement, an account balance confirmation table, and a cash balance collation list. Then, the financial form creation unit 31 includes the report creation unit 3
2, the report creation unit 32 is also connected to the reserved storage unit 27 and the processing status storage unit 28. Therefore, the report creation unit 32 creates a predetermined report based on information from the financial form creation unit 31, the reserved storage unit 27, and the processing status storage unit.

Next, the operation of the audit system unit a will be described. When this system is started, the date and the name of the person in charge at that time are stored.
By operating, the next processing item is displayed on the screen. 1. Automatic audit check 2. 2. Subject-specific audit check Audit check by consumption tax category 4. Audit check by consumption tax business category 5. Confirmation of unaudited (pending) journals 6. Audit Report When the automatic audit check is selected from the above processing items, the operation proceeds according to the flowcharts of FIGS. That is, the target date is first input. When the target date is input, the journal determination unit 25 operates to extract unfinished journals and duplicate journals, and displays them in a list. Then, the corresponding journal is corrected or deleted, and the corrected journal is re-input to the fixed journal data storage 7.

The unexecuted transaction determination unit 23 also operates,
The operation proceeds based on the flowchart of FIG. That is, unexecuted scheduled transaction data is extracted from the data stored in the scheduled transaction data storage unit 3 and displayed in a list. From these, select the transaction that has already been confirmed and enter the certificate number for it. In addition, date, amount,
If there are any cash or accounts that need to be corrected, correct them. If there is already executed transaction among the unexecuted transaction data, it is corrected and stored in the fixed journal data storage unit 7 as regular transaction data.

When the process item of audit check by subject is selected, first, a target year and month are input. Next, when the search processing unit 22 is operated to select a subject or an auxiliary subject, a list corresponding to the subject or the auxiliary subject is displayed. In this list, the check items stored in the check item storage unit 29 are displayed. For example, when the subject name is cash, the following check items are displayed as shown in FIG.・ Does the actual balance match the balance in the accounting book?・ Is there any negative balance in the cash book? -Did you handle any excess or deficiency in cash?・ Is the cash balance appropriate for business?

Further, in this list, date, description, certificate No., debit item, credit item, and amount are displayed for each item. At the left end of each of these items, a check box is displayed, and in the window, 1 unaudited (to be suspended), 2 corrected, and 3 deleted are displayed. Therefore, the person who performs the audit checks for each journal entry for suspension, correction, or deletion while paying attention to the check items. If there is no problem in the journal item as a result of the check, nothing is entered in the check column.
If it is not immediately possible to determine whether it is correct or not, enter a hold in the check box of the journal item. When the hold is input in this way, the journal item is stored in the hold storage unit 27.

Then, for journal items that need to be corrected or deleted, correction or deletion is entered in the check box. In the case of correction, the corresponding journal data is retrieved from the fixed journal data storage unit 7, so that the journal data is corrected in that scene. In the case of deletion, the user inputs the deletion in the check box for the time being. Even for the entry for which the deletion has been input, the journal data is searched from the fixed journal data storage unit 7 so that it can be confirmed whether or not the journal data can be deleted. Further, as described above, the number of journal entries, the number of audited items, the number of corrected items, and the number of pending items in the subject are stored in the processing status storage unit 28.

FIG. 12 shows the case where the cash item is selected. For example, the check items when the checking account is selected are as follows. -Did you check the current account reconciliation table and make sure that it was entered correctly? -Did you check an unsettled check? As described above, check items are displayed for each subject, and these check items can be set freely by operating the check item setting unit 30. Therefore, each journal item can be checked while checking the check items displayed on this screen, so that a standard audit can be performed even if the user has little experience in audit work. In addition, since the journal items are displayed collectively for each subject, the check items can be intensively audited.

When the audit check for each consumption tax category is selected, first, the target year and month are entered.
The search processing unit 22 is operated to select between the consumption tax classification and the consumption tax item. When you select the consumption tax category,
The screen shown in FIG. 13 is displayed. On this screen, the check items are displayed, and the code No.
Displays the tax-excluded amount, consumption tax amount, number of journals, check columns, etc. In the window, 1 confirmation and 2 journals are displayed. Then, for each item, if there is no particular problem, the confirmation is selected. “Completed mark” is displayed in the check box of the item for which the confirmation is selected. If there is an item that seems to have a problem, select a journal and enter the code number of the corresponding item. In this way, all the items with the code No. are displayed collectively. That is, since the code numbers are assigned in advance to all of the journal fields stored in the fixed journal data storage unit 7, if the code numbers are selected, the journal fields of the corresponding code numbers are displayed collectively on the screen. . While checking the journal data displayed collectively, the appropriateness can be checked. This check status,
The data is input to the processing status storage unit 28.

When a consumption tax item is selected, the corresponding journal item is entered. For example, if the corresponding journal item is input as "cash", a screen having the same format as that of FIG. 13 is displayed. When the cash item is specified on this screen, the journal column for each item shown in FIG. 14 is displayed collectively. On this screen, check items are displayed, and check columns, dates, descriptions, debit items, credit items, amounts, and consumption tax codes are displayed. In the window, 1 Not audited (pending), 2 Modification, and 3 Deletion are displayed. Then, the same processing as in the case of the subject-specific audit check is performed. Further, as described above, the number of journal entries, the number of audited items, the number of corrected items, and the number of pending items in the subject are also stored in the processing status storage unit 28.

When the above-mentioned audit check for each consumption tax business category is selected, the business category defined by the tax law is selected. For example, when the second business segment is selected, FIG.
The screen shown in is displayed. On this screen, check items are displayed, and a list of subject names, supplementary subjects, and business divisions is displayed. In the window, the first
The terms business division to fifth business division are displayed.
Then, of each item, it is checked whether the business category is appropriate, and if it is appropriate, it is left as it is, and if inappropriate, the number in the business category is corrected to a number representing an appropriate business category.
This status is also input to the processing status storage unit 28.

When the confirmation of the unaudited journal is selected, a list of the unaudited (pending) journals is displayed as shown in FIG. In the window, 1 confirmation, 2 correction, and 3 deletion are displayed. Then, each journal item is checked again, and if there is no problem, a confirmation is input. When correction or deletion is required, the user inputs correction or deletion and corrects or deletes it. The processing status is also input to the processing status storage unit 28.

The audit is performed as described above.
By operating the processing status storage unit 28, it is possible to display a list of the audit statuses of the current period shown in FIG. 17 or a list of the presence / absence of audits by subject of the current period shown in FIG. By using the above-described materials, the report creator 32 can be operated to create a predetermined report. This report includes financial management data, status list by audit process, audit status list by subject, operation history list, audit check by subject, audit check by consumption tax category, check by consumption tax business category, check required A list / update history list is displayed.

Each of the above financial management materials is an analysis material necessary for business management of a company in which input data is analyzed from various angles. The status list by auditing process indicates whether the auditing and closing process of each month of the current term has been checked or not completed. The list of audit statuses by subject is a list of audit statuses for each subject in each month of the current fiscal year. The operation history list is a list of when and who performed which system operation, the operation start date and time, the end date and time, the person in charge, and the task type. The audit check by subject is for the specified target date and subject, and the audit check by consumption tax category is the specified target date and consumption tax category for the number of journal items that were checked and their breakdown. Is displayed. The confirmation required list is a list of journals that need to be reconfirmed in each of the audit check by subject, the audit check by consumption tax category, and the check by consumption tax subject. The update history list shows the number of data processing contents (registration, correction, deletion) in addition to the operation history of when and who performed which system operation.

Next, the circuit of the management information system m shown in FIG. 19 will be described. In the management information processing system unit m, the input system unit i and the auditing system unit a described above are connected to the arithmetic processing unit 33, and the information created by the systems i and m is input to the arithmetic processing unit 33. Like that. Then, the arithmetic processing unit 33
, Various reports can be created based on the financial data of the input system unit i and the audit system unit a as described above. The arithmetic processing unit 33 is also connected to an advice storage unit 34, a management analysis data storage unit 35, and a graph storage unit 36.

The advice storage section 34 stores the advice in a form that can be classified into a business use type and a personal use type, for example, while using the classification shown in FIG. (1) Personnel advice (2) Accounting and tax advice (3) Sales advice (4) Top management advice (5) Production advice (6) Legal deadline advice (7) Motivation (8) General management advice (9) Industry-specific advice (10) Others

A keyword for each advice is also registered in the advice storage unit 34, and individual advice can be selected by using the registered keyword. However, it is through the arithmetic processing unit 33 that advice is selected using this keyword. The content of the advice selected by using the keyword in this way is displayed on the display 8. At this time, the operation input unit 37 can be operated to add or modify the content of the advice. You can also register a new one. It is also possible to create completely new advice and register it newly. Further, a keyword can be newly registered in accordance with correction or new creation of advice. The advice corrected in this way or a completely new advice can be stored in the storage unit 34 each time. Naturally, if the advice is used for many years, the number of the advices will increase. It should be noted that the correction of the advice and the registration thereof are performed via the arithmetic processing unit 33.

The management analysis data storage section 35 stores various calculation formulas for financial analysis such as “composition ratio to sales” shown in FIG. 20, comments corresponding to the data, and the like. A keyword for each comment is registered. As described above, keywords are associated with each comment, so that individual comments can be selected using the registered keywords. However, the reason for selecting a comment using this keyword is that the operation processing unit 33
Through. The content of the comment selected using the keyword as described above is displayed on the display 8. At this time, the operation input unit 37 can be operated to add or modify the content of the comment. You can also register a new one. It is also possible to create a completely new comment and register it. Furthermore, a keyword can be newly registered in response to a comment correction or new creation, as in the case of the advice storage unit 34. Therefore, as in the case of the above-mentioned advice, the number of comments will increase with long-term use. The retouching and correction of the comment and the keyword and the registration of the comment and the keyword are performed via the arithmetic processing unit 33.

Further, the graph storage section 36 stores a pattern such as a pie chart, a bar graph or a line graph, and can display the financial data calculated by the calculation processing section 33 while selecting an optimum graph.

The management information system section m as described above
The operation of will be described below. First, the operation input unit 37 is operated to store in advance in the arithmetic processing unit 33 whether the created information is for a corporation or for an individual. However, only the contents of advice and comments are different between the business use and the personal use, and the arithmetic processing systems are all the same.
Now, assuming that the business type is specified, a list of pattern classifications stored in the management analysis data storage unit 35 is automatically displayed on the display 8 as shown in FIG. Here, the operation processing unit 33 is operated by operating the operation input unit 37, and “financial data point explanation” to be converted into management information is selected from the data displayed in the list. When this "financial data point explanation" is selected, for example, "composition ratio of sales" is displayed in a list. Therefore, when the “composition ratio of sales” is specified, the operation input unit 37 is operated to input an account item for sales, for example, “compensation cost” to the arithmetic processing unit 33.

After inputting the account item “interest expense”,
The necessary period is also input to the arithmetic processing unit 33. Then, the arithmetic processing unit 33 selects sales and entertainment expenses stored in the fixed journal data storage unit 7 of the input system unit i within a required period, and automatically calculates the total amount. .
At this point, the audited sales unit and the expenses are selected by the audit system unit a. In other words,
Accurate, audited financial data will be used. When the financial data is thus selected, the arithmetic processing unit 33
Uses the calculation formula from the management analysis data storage unit 35 to calculate the ratio of the expenses to the sales. Next, if a required graph is selected from the graph storage unit 36, the arithmetic processing unit 33
Expresses the above calculation result on the selected graph.
The above calculation result and its graph are displayed on the display 8 as shown in FIG.

Next, a comment on the above calculation result is created. The content of this comment is standardized and stored in the management analysis data storage unit 35. However, these comments are classified by predetermined keywords. For example, as shown in FIG.
They are classified as "growth", "horizontal buy", "decline". If the company is in the red in the current term, select the keyword “red”. However, at the time of creating a comment, the operation processing section 33 is operated by operating the operation input section 37, and the screen shown in FIG. Therefore, the keyword "compensation for sales" should be input in the first box on the screen, and the keyword "red" should be input in the second box.

In this way, some typical comments describing the relationship between sales and entertainment expenses are listed, assuming a company in the red. Therefore, from the listed comments, the most appropriate one is selected based on its own judgment. If you select the appropriate comment, it will
As shown in FIG. 1, it is displayed on one screen together with the graph. Therefore, in the case of an accounting firm, this can be printed out and sent to the client.
In addition, if there is no appropriate comment in the standard comment,
You have to make a whole new comment, or modify an existing one. Then, the data modified and added newly in this way are registered in the management analysis data storage unit 35. At this time, FIG.
Since “Registration Yes / No” is displayed on the screen shown in FIG. 2, if a command of “Yes” is input, the comment is displayed together with the keyword in the management analysis material storage unit 3.
5 is registered.

Although not always related to financial analysis, the company may be advised of the overall feeling. In this case, the operation input unit 37 is operated to operate the arithmetic processing unit 33, and the above-described advice classification is displayed in a list. If, for example, a motivation is selected from the list display as shown in FIG. 20, a list of keywords relating to the motivation is displayed, and the contents of advice according to the keyword can be selected.

In any case, according to this embodiment, input operations such as journal entry can be simplified, and an audit operation can be executed using the input data. In addition, since management information can be created, comprehensive accounting processing and analysis can be performed. In addition, since the contents of comments and advice can be accumulated and freely selected, anyone with a certain level of management analysis ability can easily create appropriate comments and advice. In other words, you can make comments and advice without full analytical skills.

[0070]

According to the first aspect of the present invention, the input operation such as journal entry can be easily performed, and the input data can be used.
Can perform audit duties. In addition, since management information can be created, comprehensive accounting processing and analysis can be performed. In addition, since the contents of comments and advice can be accumulated and freely selected, anyone with a certain level of management analysis ability can easily create appropriate comments and advice. According to the second aspect of the present invention, a person having accounting expertise in the initial stage can easily input the information even if the person does not have accounting knowledge after the initial setting. When you do, you can use accurate information. According to the third and fourth aspects of the present invention, a cash flow simulation can be performed, and a report based on the simulation can be easily created. According to the fifth aspect, even if the accounting knowledge is not so high, the auditing work can be performed and a report based on the auditing work can be created. According to the sixth to eighth inventions, standardized comments and advice can be easily used and new ones can be accumulated, so that know-how can be accumulated in the process of continuing use.

[Brief description of the drawings]

FIG. 1 is a schematic diagram of a circuit showing an overall image.

FIG. 2 is a circuit diagram of an input system unit.

FIG. 3 is a flowchart.

FIG. 4 is a flowchart.

FIG. 5 is a flowchart.

FIG. 6 is a circuit diagram of a portion having a cash flow function.

FIG. 7 is a flowchart.

FIG. 8 is a circuit diagram of an inspection system unit.

FIG. 9 is a flowchart.

FIG. 10 is a flowchart.

FIG. 11 is a flowchart.

FIG. 12 is a list display screen of a subject-specific audit check.

FIG. 13 is a list display screen for each consumption tax category.

FIG. 14 is a list display screen for each consumption tax item.

FIG. 15 is a list display screen of an audit check by consumption tax business category.

FIG. 16 is a screen showing a list of unaudited journal entries.

FIG. 17 is a list display screen of an audit processing status.

FIG. 18 is a list display screen of a subject-specific audit status.

FIG. 19 is a circuit diagram of a management information system unit.

FIG. 20 is a diagram showing a specific example of document creation.

FIG. 21 is a diagram showing a report displayed on a screen.

FIG. 22 is a view of a comment call screen by a keyword.

[Explanation of symbols]

 i Input system section a Audit system section m Management information system section 1 Scheduled transaction first operation input section 2 Scheduled transaction journal setting section 3 Scheduled transaction data storage section 5 Search processing section 6 Scheduled transaction second operation input section 7 Final journal entry Data storage unit 10 Arithmetic processing unit 11 Occasional transaction first operation input unit 12 Occasional transaction data storage unit 13 Occasional transaction journal setting unit 14 Occasional transaction second operation input unit 15 Data determination unit 16 Funding data search unit 17 Period setting input unit 18 Funding calculation unit 20 Journal setting unit 22 Search processing unit 23 Unexecuted transaction determination unit 24 Journal data input unit 25 Journal determination unit 26 Check processing unit 27 Reserved storage unit 33 Operation processing unit 34 Advice storage unit 35 Management analysis data storage Part 36 Graph storage part

Claims (8)

[Claims] Claims: 1. Account items are classified into regular transaction items and occasional transaction items, and the date and amount of occurrence of the regular transaction items are registered in advance, and when an actual transaction occurs, it is determined. As for the occasional transaction item, an expected system name, a credit account and a debit account are registered in advance, and when a transaction occurs, an input system section for selecting the transaction item and inputting a specific amount, and this input Connects to the audit system to judge unfinished journals and duplicate journals based on the journal data of the system department, corrects these unfinished journals and duplicate journals, and re-registers them. In addition to obtaining data from both system departments and performing financial analysis, the contents of comments and advice according to the financial analysis are routinely stored, In addition, a comprehensive accounting processing analysis device comprising a management information system unit capable of adding or modifying the comment, creating a new comment, and registering the comment. 2. The first operation input unit for a scheduled transaction for inputting a target period of a scheduled transaction, a deposit or withdrawal or other processing category, a debit account code, a credit account code, an amount, and a description. A regular transaction journal setting section for setting a journal relationship of information input via the regular transaction first operation input section; and a regular transaction storing the regular transaction information set by the regular transaction journal setting section. A data storage unit, a period for specifying the scheduled transaction and a second operation input unit for the scheduled transaction for inputting the fixed information of the scheduled transaction, and a scheduled time corresponding to the period input from the second operation input unit for the scheduled transaction A search for extracting the transaction information from the regular transaction data storage unit and determining the regular transaction information drawn from the storage unit in accordance with the confirmation information input from the second operation input unit for the regular transaction. A processing unit, a fixed journal data storage unit that stores the scheduled transaction information processed by the search processing unit as fixed journal data, a deposit or withdrawal or other processing category, a debit account code, a credit account code, and a summary. , A random transaction data storage unit for storing the subject summary information input from the random transaction first operation input unit, and a date and amount of the transaction information generated at any time. And a second operation input unit for optional transaction for inputting determination information for determining the correspondence between the information and the subject summary information in the optional transaction data storage unit, and a determination information input from the optional second operation input unit for optional transaction. Accordingly, the date and the amount correspond to the subject summary information in the transaction data storage unit at any time, and the transaction journal setting for the occasional transaction stored in the fixed journal data storage unit as the fixed journal data. General accounting analysis apparatus consisting of a part. 3. A scheduled transaction data storage unit for storing, as scheduled transaction information, deposit / withdrawal information that is expected to occur periodically, and withdrawal / withdrawal information that is already determined to occur at the present time, and a simulation. A period setting input unit for specifying a period necessary for the transaction, a funding data retrieval unit for extracting regular transaction information corresponding to the set period from the regular transaction data storage unit according to the period information, and A cash processing unit for calculating the cash flow within a designated period, and an operation input unit for inputting a command to delete or modify information used in the calculation processing unit or to display the contents thereof on a display. The comprehensive accounting processing analyzer according to claim 2. 4. The system according to claim 1, wherein the date and the amount correspond to the subject summary information in the transaction data storage unit according to the confirmation information input from the second operation input unit for continuous transaction. The ad hoc transaction journal setting section to be stored in the storage section, and the information processed by the ad hoc transaction journal setting section determine whether the information has already been processed or must be processed in the future. Data to be stored in the fixed journal data storage unit as fixed journal data, information to be processed in the future is stored in the fixed transaction data storage unit as scheduled transaction information, and a data determination unit for specifying a period necessary for the simulation. A cash flow data check for extracting the scheduled transaction information corresponding to the set period from the period setting input unit and the scheduled transaction data storage unit according to the period information. Search unit, a cash flow calculation processing unit that calculates the cash flow within a specified period according to the search information, and an instruction to delete or modify the information used in the calculation processing unit or to display their contents on a display. The comprehensive accounting processing analyzer according to claim 2, further comprising an operation input unit for inputting. 5. The auditing system unit judges unfinished journals and duplicate journals in the financial data, and displays a list of the unfinished journals and duplicate journals. The judging unit judges the journals as unfinished journals and duplicate journals. A journal data input section for completing or correcting journal data and re-inputting the completed or corrected data to the fixed journal data storage section of the input system section, and a financial data corresponding to the audit item in the input system section. A search processing unit that searches from the fixed journal data storage unit and displays it in a list, and a check process for checking the financial data listed by this search processing unit and performing confirmation, suspension, correction, and deletion The comprehensive accounting processing analyzer according to any one of claims 1 to 4, further comprising a storage unit for storing the check items which have been disposed of by the check processing unit. 6. A management information system unit for storing an arithmetic processing unit connected to the input system unit and the auditing system unit, a calculation formula for various business analysis, and a comment for the analysis result. Department and
The arithmetic processing unit has a function of extracting data from the finalized journal data storage unit or the like of the input system unit when the above-mentioned calculation formula of the business analysis is specified, calculating the data according to the calculation formula, and selecting the comment. Claims 1-5 provided
The comprehensive accounting processing analyzer according to any one of the above. 7. The comprehensive accounting processing analysis according to claim 6, wherein the management analysis data storage unit stores a plurality of keywords corresponding to the comments, and retrieves the comments from the keywords based on a command from the arithmetic processing unit. apparatus. 8. An advice storage unit is connected to the arithmetic processing unit, and the advice storage unit has personnel, accounting,
7. The comprehensive accounting processing analysis apparatus according to claim 6, wherein advice classified into fields such as tax affairs and top management and a keyword corresponding to the advice are stored, and the advice is searched from the keyword based on a command of the arithmetic processing unit.