JPS5821747Y2 - Accounting guide table - Google Patents

Description

[Detailed Description of the Invention] The present invention relates to a new total table, particularly an accounting chart for simply and easily performing cost calculations in industrial accounting processing, etc.

It has been a long time since the modernization of corporate accounting has been called for as economic activity has flourished.

However, there are many economic transaction elements and it is too complex, it is an old-fashioned accounting process based on double-entry bookkeeping, it is impossible to achieve significant computerization, and management analysis,
The reality is that modernization is not possible due to many difficulties and obstacles, such as difficulty in implementing business plans.

Furthermore, in recent years, it has become easy to learn not only corporate accounting, but also corporate accounting, and even actively use this accounting to play business games.

However, traditional double-entry bookkeeping, which can be used not only for modernizing accounting but also for business games, was a problem for training staff.

This project focuses on so-called matrix bookkeeping, which is more modern and fully compatible with computerization, and also makes it extremely easy to learn each accounting element, and also introduces simplicity to business games. It is something.

By the way, business games can be broadly divided into: ■ Full-scale, large-scale business games developed at Harvard University and other institutions and played on computers.

■ Does not use computers, such as those developed and used in Japan.

However, it is a medium-sized business game that requires about six referees.

■ Like Play Boss, which was introduced in West Germany, only one referee is required, but it is a completely management-oriented game.

There are three types: But all of these are m-
Even if large-scale computers are used, the main accounting system is still quite childish.
It was a long way from mastering corporate accounting and getting real management experience.

By using this program, you can learn a full-fledged accounting system, matrix accounting, and experience the basics, essence, and strategies of accounting while having a simple or game-like experience.

Next, I will briefly explain matrix bookkeeping.

If double-entry bookkeeping is the main method, the cash flow sheet, balance sheet B/S, and trial balance P/L are all separated.

Matrix bookkeeping, on the other hand, organizes the relationships between money, P/L, and B/S so that they flow as one entity (using modern mathematics called matrices, which has recently been in the spotlight). be.

This is the decisive advantage of matrix bookkeeping.

Furthermore, in addition to the trinity of advantages mentioned above, matrix bookkeeping has the advantages of the B/S and P/L, which only show the results over a six-month period. Another decisive advantage is that you can understand and analyze why things are the way they are.

Next, regarding the drawings, we will explain the accounting chart of this proposal, especially the cost of sales calculation chart.

Figure 1 shows the basic pattern 1 that is the premise of accounting.

It is divided into two equal parts 2 and 3 on the left and right, and each of these left and right rectangles 2.3 is divided into upper and lower halves, respectively, and one pattern is formed by four divisions 4, 5, 6, and 7.

Therefore, 4 corresponds to stock or forward carryover, and 5 corresponds to IN
In other words, 6 corresponds to purchase or production amount, 6 corresponds to OUT, that is, input or sales amount, and 7 corresponds to stock or next carryover.

This proposal basically uses such basic pattern 1, and calculates manufacturing cost C/R1 cost of sales, profit and loss calculation P/L, balance B/S
etc. can be easily calculated without using a clearing formula.

(referred to as rolling calculation) Figure 2 shows calculation chart 10 as a whole.

Four basic patterns 1 shown in FIG. 1 are used in this example, and are shown at 11, 12, and 13, 14, and correspond to accounting elements, ie, materials, work in progress, products, and sales, respectively.

The pattern 11 corresponding to the material account is prerequisite material 15 corresponding to previous carryover 4, IN5.0UT6, next carryover 7, material purchase 16, material cost input 17, next carryover material 1.
It is divided into 8 four categories.

In addition, each item is clearly indicated in each category.

Each material shall be entered in the classification by amount, 19°20
．． Subdivisions 21 and 22 are provided, and other necessary information such as the number of pieces or unit price can be entered here.

Furthermore, 0UT17 is subdivided into a capacity cost 23 and other necessary information column.

Next, pattern 12 corresponding to work-in-progress will be described.

25 corresponds to the leading edge work-in-progress, and 26 corresponds to IN, which corresponds to 0UT17 of material item 11.

27 is OUT and corresponds to product manufacturing cost and manufacturing cost, and 28 is normal work-in-progress.

That is, 0UT17 of pattern 11 is changed to IN of pattern 12.
It is understood that the patterns are commonly used and combined with No. 26, so-called common combination, and the patterns are sequentially arranged in the upper right corner.

By repeating this method one by one and inserting the necessary accounting account elements as needed, we finally create the P/L and B required for external accounting reporting.
/S etc. can be easily calculated using a pattern.

Next, the pattern 13 corresponding to the product will be described.

Although 29 corresponds to IN, it matches OUT of pattern 12.

30 corresponds to the cost of goods sold, and 31 is the normal product.

Pattern 14 corresponds to the sales accounting element, that is, the final result of corporate accounting.

32 is gross profit, i.e. profit, selling expenses S, general and administrative expenses G
Departed from A etc.

33 corresponds to sales and non-operating income. Furthermore, it is possible to add a pattern 34 on top of the pattern 14 if necessary.

That is, it is a section of total capital, including current assets 35, fixed assets 36, other people's capital 37, own capital 38, etc., and further necessary items are added as necessary.

In the figure, the numbers ■ to @ indicate each car on a pattern based on an accounting formula.For example, ■cost rate is the cost of goods sold/sales revenue, so it can be easily calculated using the classification 30/33.

The table below shows the ratio and formula for each element corresponding to ■~0.

By using each of the following two patterns, you can easily calculate external reports and understand the essence of accounting.

Figure 3 is the new advance payment table.

A grid is formed vertically and horizontally, and time display symbols, in this example, tagochi, are sequentially written in the display field 50 in the horizontal direction.

In other examples, months, periods, or simply numbers can be used to represent a time series.

On the other hand, each accounting element is sequentially written in a column 51 in the vertical direction, and A to A are payment items, and of course 52 is a balance column.

It is possible to write exactly the same item on the right end 53.

Further, a uniform scale 54 with the lower end 57 as the base point 0 is attached to the left end (and/or right end), and a unit 55 is appropriately indicated.

The scale 54 is a unit of one scale of the column 51 of each accounting item (for example, 2
10,000,000 yen), and the grid will serve as both a cash book and a cash flow graph.

The scale may extend to the top 56 of the table.

According to the tree chart, you can see at a glance the status of cash payments and payments at each point in time (daily/monthly).

Further, the cash flow status is clearly displayed in the graph 58 in the same cash account book.

Therefore, it becomes easy to grasp the situation where funds are tight or the point at which attention is required.

With conventional cash flow books, the results of the financial situation are known for the first time every term or at the time of settlement of accounts, and there is always a risk that it will be too late.

Now, we will briefly describe an example of playing a business game using the proposed accounting chart.

There can be any number of people.

For example, participants are divided into 4 to 6 groups, each representing their own company, and competing against each other in terms of performance.

Use playing cards or cards to collect funds, materials, payments,
Sales and various factors are determined and entered in the matrix bookkeeping (not shown) and the cash flow table in Figure 3 each time.

They then compile external reports and compare the performance of each company.

The above-mentioned advantages of matrix accounting and the ability to use and combine a full-fledged accounting system into business games provide interest and ease of understanding that cannot be found in traditional accounting (double-entry bookkeeping).

Listed below are the benefits of the game: ■ Anyone can easily understand the essence of accounting.

■ Furthermore, you can understand management, diagnose it, and formulate strategies.

■ Moreover, only one instructor is required.

■ The gameplay is good and it's fun to play.

■ Ideal for educational training at companies, universities, high schools, bookkeeping schools, etc.

■ The structure is highly flexible and can be modified for various industries.

■ Cost calculation alone is extremely unique and can be done extremely quickly and reliably.

As mentioned above, the intended purpose can be easily achieved by using the accounting guide table of the present invention.

In addition, the table can be prepared as a printed matter or the like, making it convenient for manufacturing, handling, organizing, and storing.

[Brief explanation of the drawing]

FIG. 1 is an explanatory diagram of a basic pattern applied to the present invention. FIG. 2 is an explanatory diagram showing an example of a calculation chart. FIG. 3 is an explanatory diagram of a cash flow table useful when applied to the present invention. 10... Calculation Char) -111, 12, 13,
14...Basic pattern

Claims (1)

[Scope of utility model registration request] It has at least two basic pattern entry fields consisting of an IN field corresponding to the accounting account element purchases and production and an OUT field corresponding to input and sales, and each of the above basic pattern entry fields has one entry field. The OUT columns of the two basic pattern entry columns are arranged in a stepwise manner as common columns with the IN columns of the other basic pattern entry columns, and a carryover column is provided at the bottom of the OUT column, and the bottom of this carryover column is Accounting processing guide table provided so as to be on the same line as the lower side of the IN column.