JPS6186869A - Double entry bookkeeping register computer - Google Patents

Abstract

PURPOSE:To prevent the misregister due to a human factor by securing such a mechanism where the payment/reception journalizing is carried out automatically when the desired items, amounts, etc. are supplied to the register by an input key and therefore the prescribed items and amount, etc. are registered to the prescribed item columns of an accounting book. CONSTITUTION:When an accounting set key K is pushed to feed the necessary data to a register, a register computer is set in a register mode. Then a data key i1 is set to supply the numeric characters of a data of the transaction by means of the ten key F. For a cash sale of Yen10,000, for example, a cash key A, a sale key C, 10,000 and a register key 21 are pushed successively. In case Yen20,000 is deposited 2 in cash, the key A, another cash key D4, 20,000 and a deposite key G are pushed successively. Thus the prescribed items are registered accurately to the prescribed columns of a bankbook.

Description

[Detailed description of the invention]

The present invention relates to a double-entry bookkeeping calculator, and includes cash accounting +114
, When recording transaction status in a double-entry accounting ledger such as the journal entry department, you can easily record 14 account names, account code numbers, and amounts by simply operating the account keys in the same way as you would operate the keys on a calculator or register. etc. are automatically journalized and recorded as debits and credits according to the 11th formula of double entry bookkeeping, and it is also possible to total the recorded numerical values. It is necessary to prepare various fins for Zr color notification. In this case, if you adopt the double-entry bookkeeping method, you will be able to make deposits and withdrawals and 1H. '
The situation of F must be journalized on the fjX side and the credit side and recorded every day. However, in shops and small and medium-sized businesses that tend to be short-staffed, it is difficult to record books every day, and due to lack of knowledge about journalizing debits and credits, bookkeeping may be neglected, or errors may occur due to journal entry errors or omissions. may occur. Recently, public establishments such as prefectural chambers of commerce and industry, federations of chambers of commerce, tax accountants' associations, etc. are moving toward mechanization and onlineization of bookkeeping. These systems are used to computerize and process the bookkeeping of small and medium-sized businesses, but for this purpose, computer input such as deposit slips, withdrawal slips, transfer slips, and journal entries 11 as shown in Figure 1 is essential. The traditional method of human power is required. The daily journal entry table shown in Figure 1 is an improved version of the standard simple book for blue tax returns supervised by the National Tax Agency (published by the Ministry of Finance Association) into a double-entry format. The summary column A is composed of a debit item column a, a credit account column b, and a summary details entry column C. The summary code column B is divided into an f11 column d and a credit column e, and a predetermined account code number of 4Nr can be recorded in each column d and e. The amount column C is divided into a debit column and a credit column E, and both columns are divided into cash columns f and g and non-cash column L, and each column f, g, h, and i contains 9 digits. It is possible to display the gold medal. When it comes to double-entry writing like this, it is impossible to record accurately unless you have sufficient inscription knowledge to be able to accurately distinguish between the account name to be entered in the debit column and the account name to be entered in the credit column. Also, abstract codes corresponding to abstract subjects cannot be entered. In order to solve the above-mentioned problems, the present invention automatically journalizes deposits and withdrawals by inputting the item name, amount, etc. necessary for bookkeeping using the input key, and the account @ sieve is displayed as shown in Figure 1. In this system, predetermined subject names, amounts, etc. are recorded in the predetermined items column. In addition, in the present invention, in order to facilitate manual operation, the account name and summary name of the ledger are displayed as they are in characters for input and account, and furthermore, even if the correspondence between the account name and summary code is not understood, In order to be able to record the summary code number, when the user operates the key on which the account name is displayed, the account name and the corresponding code are automatically recorded. In addition to the above, the present invention also allows you to check the sales status of products! ? In order to be able to manage the data, we added a register function that records sales dates, sales price, etc., creates receipts with these items, and also calculates and aggregates them. This allows for versatility in a single accounting calculator.Furthermore, when there are credit sales and payments, the credit sales can be registered by customer code, and the payment amount can be registered by customer code. You can output the +fl'l requested amount of 1111 customers on the display, and the monthly A;j request;

6 The present invention will be explained in detail based on page 4 of (2). This is an example of a block diagram from the input section to the output section for performing the bookkeeping.
z, and an asset/liability account input section 13. 2 is a combination judgment processing circuit, 3 is an error processing identification processing circuit, 4 is a lending/borrowing data combination processing circuit, and 5 is a central processing circuit (
CPU). Reference numeral 6 denotes a journal entry section, which is composed of a journal entry judgment processing circuit 6, a credit/debit judgment circuit 62, and a transaction combination index circuit 63. Reference numeral 7 denotes a storage unit, which is composed of an account item code memory 77, an account item [1 total memory 72, 1 credit account [1 combination memory 73], and a data buffer 74 for correction. 8tl kanji index judgment processing section, 9 is account code 't'
1llll'+processing section, 10 is output form editing function section, 11
12 is a printer, 13 is a display f< section, 14 is a correction processing circuit, 15 is a reversal processing circuit,
This is a balance check circuit. The key layout of the operation panel of the L-book entry section L is shown in Figure 3.
It is as shown in Figure 4. Of these, the one shown in FIG. 3 shows the key arrangement of the book entry input section 1, and the one shown in FIG. 4 shows the key arrangement of the register input section added to the key arrangement of the entry section (2). In FIGS. 3 and 4, 1 is a bookkeeping input section, which corresponds to the bookkeeping input section I in FIG. 11 is a profit and loss account input section, which corresponds to the 4fi profit and loss account input section in FIG. Reference numeral 12 denotes an amount input section, which is the same as the amount input section 12 in FIG. It corresponds to Profit and loss account T' input 1rBl 1 has a cash key A, which is safe for double-entry bookkeeping, a non-cash key B, a sales key for the deposit section C,,C,,C,, miscellaneous income key Ca, and all other people. Key Cs. Purchase keys D, D2, I) in the withdrawal department, other withdrawal keys Da, executive remuneration key E1, salary key E2, etc. in the expense department. There are keys for various departments, such as a miscellaneous key E3. The amount input section 12 is used to input the amount of money necessary for bookkeeping. Here, 10 keys F are used, including numeric keys f7, f2II, . . . and a calculation code key fn. Asset Account Liability Account Input Section 1. is used to select and operate the opposite account of the profit and loss account, transfer of assets and liabilities, transfer of assets and assets, and transfer of debts and liabilities. There are keys 1 to 20 and a registration key 21, of which keys 1 to 10 and keys 18 to 20 are asset keys.
The keys from ti to 17 are used as debt keys. The asset keys are classified by asset department F1, such as other asset key G1, business owner key G2, provisional payment key G3, etc., and the liability keys are also divided into other debt keys H1, business):, debt key H.
2φ clear... and so on, the debt department is separated by 11. I is a # form output section, and various keys for inputting data necessary for forming a form, such as a date key i and a bill issuing key X2, and for issuing a form forming command, are inserted here. J is a display section, and here the subject name and amount inputted from the profit and loss account input section II and the amount input section 12 are displayed on LEDs.
It should be displayed. In addition, the display section J includes a light-up display section that lights up to indicate the mode of use, such as whether the accounting calculator of the present invention is being used for accounting purposes or as a register, as well as errors during use, out of paper, etc. j2, j2 function, etc. are provided. K in FIGS. 3 and 4 is an accounting set key that is operated when the bookkeeping calculator of the present invention is used for bookkeeping, that is, for accounting. The box in FIG. 4 is the register top-2 key which is operated when the bookkeeping calculator of the present invention is used as a register. Further, the operation panel shown in FIG. 4 is provided with register operation sections M and N. One register operation section M is provided with a purchase key ml, a payment key m2, etc., and the other register operation section N is provided with a register opening key n necessary for operating the register.
1, a cash sales key n2 for inputting a cash sale into the register, etc. are provided. The various keys provided on the operation panel may be selected as appropriate depending on the purpose, use, etc. Therefore, there may be keys other than those shown in Figures 3 and 4, and some of the keys shown in the figure may be used. It doesn't have to be. In both FIGS. 3 and 4, characters such as cash and non-cash indicating the deposit/withdrawal form, characters of account items, etc. are displayed in kanji, hiragana, etc. on each key. These characters may be displayed directly on each key, or may be displayed on a display board or the like that is made by cutting out a portion of each key and placing it over the key. Codes are assigned to these various keys, and when input from each key, the characters displayed on those keys are recorded as characters, and the code number assigned to each key is displayed in the daily schedule in Figure 1. It should be entered in the summary code column as shown in the table. 6. To manually enter the data necessary for entry from the various keys in the entry input section 1 described above, do as follows. First, set the accounting calculator of the present invention for bookkeeping by pressing the accounting set key K shown in FIGS. input. For example, if the following transaction occurs, operate the various keys as follows. Transaction example 1: If cash sales were too yen. Press the cash key - sales key C1-10000 (t. key F) - registration key 21 in this order. Transaction example 2: If you deposit 20,000 yen in cash into Deposit 2. Press the cash key - other withdrawal key D4-20000 (10 key F) - deposit l key G2. Transaction example 3: Purchase a product for 20,000 yen and pay for it. Press IWl of non-cash key B - purchase key Dx 20000 (10 key F) - accounts payable key H6. Example 4 Promised to settle accounts payable of 30,000 yen - ■When drawing a plate. Non-cash key B - Other withdrawal key D4-300oo (i
o key) - Accounts payable key H6 - Bills payable key H7. Profit and loss account entry section 1. The combination of the items inputted from the asset/liability account item input section 13 is as follows. CI') Cash - Sales - E (R) Current - Purchase (3) Current - Expenses (4) Cash - Other personnel - Assets, Orders, Liabilities Accounts) One item. ('5) Any one of the following items: cash - other withdrawals - asset/liability account.・6) Non-cash - Sales - +1 for any one of the asset/liability account items. (P) Items other than cash - any one of the following items: purchases, asset accounts, and liability accounts.・8) Non-cash - Expenses - Any one of the following asset/liability accounts.・9) Non-cash - Other human capital - Assets and liability accounts
Asset J'E11 - Liability item in Asset/Liability account item. ] - ω Other than cash - Other human capital - Asset items in asset/liability accounts - Asset items in asset/liability accounts.・11) Non-cash - Other human capital - Liability items in asset jar liability accounts - Liability items in asset/liability accounts. Other than cash - Other withdrawals - Asset items in asset/liability accounts - Liability items in asset/liability accounts. - 1. Other than cash - Other withdrawals - Asset items in the asset association liability account - Asset items in the asset association liability account. 4) Non-cash - Other withdrawals - Liabilities in asset/liability accounts ■ Item 1 - Liability items in asset/liability accounts. Moreover, subject combinations other than these combinations are impossible according to the rules of bookkeeping. Any of the following combinations inputted from the profit and loss account input unit 11 and the asset-liability account unit 1 is input to the combination judgment processing circuit 2 shown in FIG. 2. Combination judgment processing circuit 2, if the input information is one of the above combinations, it is output to the loan/borrow data combination processing circuit 4, and if it is a combination other than the above combinations (in the case of a combination mismatch), it is output to the error identification processing circuit 3. When the error identification processing circuit 3 receives a signal from the combination judgment processing circuit 2 indicating that the combination is inconsistent, the error identification processing circuit 3 determines that the journal entry is inconsistent from the journal entry unit 6 (bookkeeping rule 1 - impossible journal entry).
When a low request is input, a warning display and an inoperable signal are input to the book entry input part 1 to prevent the book from being recorded. The loan/borrow data combination processing circuit 4 identifies the data input from the combination judgment processing circuit 2 into the following three types of M1 combination data groups, and converts them into the format of deposit slip, withdrawal slip -- It is something to organize. (f) Combination data group of any one of cash, sales, purchases, expenses, other deposits, and other withdrawals. (2) Combination data of any of the asset/liability human resources subjects and any of sales, purchases, and expenses. (3) Financial data of assets and liabilities, assets and assets, and debts and debts. The central processing circuit (CPU) 5 performs various information processing, and for example, when the input from the logic circuit 4 is the combination of (■) above, it determines the journal entry accordingly, and ( Alternatively, if it is a combination of (■), it is output to the journal entry unit 6, and the journal entry is determined based on the input from the journal entry unit 2. It also performs aggregation, calculation, etc. of the data recorded in the storage unit 7. , and performs various new information processing as a register.The journal entry unit 6 receives payment (!, J
:, +7 , Does the data that has been input in the old style of payment slips and choreography slips -C conform to the rules of bookkeeping?1'
? In addition, if the journal entry for credits and debits has not been determined, the journal entry for the 7% side and the credit side will be made. All of the various combinations entered manually from the input section 13 are stored in advance in a matrix format as shown in FIG. The output from the journalizing section 6 is input to the central processing circuit (CPU) 5, and the circuit (CPU) 5 determines ti and S. Information is input to 7. The storage unit 7 stores account item code master, account item total master, account item data accumulation, data temporary storage, etc. Kanji index judgment processing unit 8, account item code judgment processing The section 9 determines kanji and summary codes based on correctly journalized data input from the central processing circuit (CPU) 5. The output form editing aI@ section 10 is the form input section I of the operation panel.
The data necessary for bookkeeping is edited according to the information input from the system. The output from the output@voice editing machine section 10 is input to the printer driving circuit 11, which causes the printer 12 to operate and display predetermined items and cash receipts in predetermined columns of the ledger. The display unit 13 also displays the output from the central processing circuit (CPU) 5. The correction + It processing circuit 14 is for erasing the entry error in the previous line using a two-tree line as shown in Fig. 1, and as shown in Figs.
This is done by setting the correction key shown in the figure. For example, if you discover that there is an error in the previously entered data, add a - in front of the amount of data entered at the time of the mistake and input it again to reverse the journal entry. It was designed so that The balance check circuit 16 displays the cash balance, deposit balance, and asset/liability balance on the display section J of the operation panel by operating the balance key P on the operation panel shown in FIG. Next, the flow from data input to output when using the double-entry bookkeeping calculator of the present invention will be explained with reference to specific transaction examples. Figure 6 shows an example where the amount sold for cash is 100,000 yen. In this case, cash key A of input section ■, sell 1 key C1, 1
Enter cash, sales, and amount of 10,000 using the 0 key F. Since the combination of cash and sales that is input matches the combination according to bookkeeping rules (Run (error identification processing circuit) determines that there is no error, the account key code and amount value are stored in the storage unit). In r4) (combination judgment processing circuit), since the human power from ■ is a combination of cash and deposit items, it is disconnected from 7eS and r4 proceeds to ■ (credit/borrow combination processing circuit), and then the process from ■ Since the input is a combination of cash and sales, the debit side is determined to be "cash" and the credit side is determined to be "sales j," and the journal entry is completed. The determined journal entry is organized in the account [] combination memory of ■ (tQ section). After that, ■ (error identification processing circuit) determines that there is no error in the combination of cash and sale, ■) determines that it is not a (-) amount, and in ■ to 6, each combination is The process is performed and the account name and amount are recorded in the predetermined columns as shown in FIG. Figure 7 is an example of a one-way transaction in which a product is purchased for 20,000 yen and the price is multiplied. In this case, the non-cash key A in the input section ■, the purchasing key D,...
Enter the amount of 20,000 from the 10 key F. ■The combination of purchases and accounts payable that is done manually is the method of bookkeeping.
■ (error identification processing circuit) because it matches the combination of l:
It is determined that there is no error, and the run-up subject key code and amount are stored in ■ (memory section). (C) (Combination judgment processing circuit) judges no because the input from ■ is other than cash, and proceeds to ■ (Combination judgment processing circuit). In ■, the input from ■ is other than cash and purchasing. If the answer is yes, the process proceeds to (2) (credit/borrow combination processing circuit). (In e, since the input from ■ is a combination of non-cash (accounts payable) and purchases, the debit side is determined to be "purchases" and the credit side is determined to be "asset liability item (in this example, accounts payable)" and is journalized. is completed. The determined journal entry is organized and stored in the account combination memory of ■ (storage unit). After that, ■ (error identification processing circuit) determines that there is no error, and ■ returns a negative (-) because it is not an amount. , hereafter riψ~[
Stocks], each process is performed and the account name and amount are recorded in the prescribed columns as shown in FIG. It is output (recorded). FIG. 8 shows an example in which 50,000 yen of borrowed money is deposited into the bankbook 2. In this case, the non-cash key B of the input section ■ in Figure 8, the other deposit key C5, the loan key H4, and the deposit 2 key G9.10
An amount of 200,000 is input from key F. Since the input combination of non-cash - other personal money - borrowed money - deposit 2 matches the combination according to bookkeeping rules, ■ (error identification processing circuit) determines that there is no error, and ■ (storage unit)
The account key code and amount value are memorized. (In Φ (combination judgment processing circuit), since the input from ■ is other than cash, it is judged as no, and the process proceeds to ■ (combination judgment processing circuit). Therefore, it is judged as no, and the process proceeds to φ (credit/borrow combination processing circuit).
Since it is a combination, the loan fh is not determined here and the next ■(
Proceed to Journal section). In ■, since the input from ■ is a deposit, it is determined as yes, and the process proceeds to ■ (journal section). At (+3), since the input from ■ is for other deposits, it is determined as yes, and the process proceeds to ■ (journal department). (In step 9, since the input from ■ is a combination of deposits and loans, the debit side is determined to be "deposits" and the credit side is determined to be "asset liability items other than deposits (in this example, loans)" and the journal entry is completed. The determined journal entry is organized and stored in the account combination memory in the [phase] (storage unit). From then on, the combination is determined to have no error with 0 (error identification processing circuit), and @ (-) is not an amount, so it becomes no. , after 0, each process is performed and the account name and amount are recorded in the designated fields as shown in Figure 1.Figure 9 is an example of a case where a promissory note is drawn to settle accounts payable of 300,000 yen. In this case, the non-cash key B of the input section ■, the other payment key 04, the accounts payable key H6, the bills payable key H7, and the 10 key F
From non-cash, other withdrawals, accounts payable, notes payable, amount 2
00000 is input. This combination of non-cash - other withdrawals - accounts payable - payment form matches the combination according to bookkeeping rules, so it is determined that there is no error in (2) (error identification processing circuit) (combination judgment processing circuit) is entered, and the account key code and amount are stored in ■ (storage section). [Phase]〉 (combination judgment processing circuit) judges no because the input from ■ is other than cash, and proceeds to ■ (combination judgment processing circuit). In ■, the input from ■ is other than cash and accounts payable. Therefore, it is determined as no, and the process proceeds to φ) (credit/borrow combination processing circuit). ■ Since the input from 3) is non-cash and other withdrawals, loans are not determined here and the process proceeds to the next ■ (journal entry section).
o and l'l are disconnected and the process proceeds to C3) (journal section). In fql, the transaction combination index circuit in the journal entry department indicates that the credit side is
``Accounts payable'' and the credit side is journalized as ``Notes payable.'' Since there are no other combinations of accounts payable and notes payable in bookkeeping rules, a debit or debit is determined and the journal entry is completed. The determined journal entries are organized and stored in the account 11 combination memory in ■ (storage section). After that, Φ (error identification processing circuit) determines that there is no error, r1 determines that there is no (-) amount at ■, and the result is no.
After @, each process is performed and the account name and amount are recorded in the predetermined columns as shown in FIG. In addition, if a bookkeeping error is discovered several years ago within a fiscal year, it is generally processed by reversing journal entries.In the present invention, this reversing journal entry is performed by inputting the item name and amount from various keys in the same way as when the mistake was made. By inputting a value, etc., and inputting a minus sign in front of the amount value, all 173 sides and credits of the summary, summary code, and amount are reversed and corrected. To use the unissued I double-entry six-entry calculator as a register, press the register set key on the operation panel to set it for register use. As a result, among the various circuits shown in FIG. 2, those related to register operation are set to the register operating state, and the register printer, bill issuing circuit, etc. (not shown) are also set to the register operating state. In this state, the lO shown in Figure 1 is
All you have to do is operate the keys and other register-related keys. For example, when selling on credit, use the credit sales key m in Figure 4. Set the keys 1 to 20 to be used as asset/liability account input keys when used for accounting purposes.
Use it as a customer code key or item key, enter the item code or customer code sold on credit from these keys, and
All you have to do is input the amount using the O key. To register the billed amount, press the billed amount registration key 1 in Figure 4.
7, then input the customer code using the customer code key, and then input the billing amount value using the 10 key. As a result, the customer code and amount are registered, and a receipt is printed out using a simple printer (not shown). In order to issue an invoice for the credit amount, note 111 (not shown);
All you have to do is set the old style bill form in the lv printer and press the bill issue key i4 in Figure 4 after 'F:'. As a result, the unissued item 1f in which the specified 'IV item is recorded in the specified column of the request form is at least connected to the accounting input section 1 for inputting the data necessary for double-entry bookkeeping, and A journalizing section 6 that journalizes the input from the input section 1 according to the journalizing method of double-entry bookkeeping, a central processing section 5 that processes the input from the bookkeeping input section 1, and a central processing section 5 that processes the output from the central processing section 5 as desired. The storage unit 7 stores the subject name in the specified column of the double entry ledger according to the journal entry processed by the journal entry unit 6.
It is equipped with a bookkeeping output unit 20 for recording amounts, etc., and the bookkeeping input unit l is equipped with at least a profit and loss account input key, an amount input key, and an asset and liability account input key, and each input key has a Because it directly or indirectly displays the account name 1-1, data name, etc. manually, it has various effects as described below. (b) Just by inputting the transaction status directly from the keys in the bookkeeping input section 1, the journal will be automatically journalized and the specified/bada 1 will be recorded in the debit and credit columns of IIGN, making bookkeeping work extremely easy and simple. Become. (b) Since there is no need to make entries after making journal entries, there are no mistakes made in journal entries, and even people who have no knowledge of journal entry methods can accurately record double-entry bookkeeping without any problems. (c) Since the subject name that can be input from each input key is displayed, input operations are extremely easy. (d) If you enter the name of the account from the account log key, you will see ``Account 1''.
Since not only the name but also the summary code is recorded, there is no need to input the - and code scent. Therefore, there is no need to manually read the summary and code number, and the intervention power is 1r! Since there is less IO, there is less human intervention, and it is easier to go online with a computer, and moreover, it is possible to perform highly accurate processing. Furthermore, if a register function is added to the double-entry bookkeeping calculator of the present invention, it can also be used as a register in a store. Also, when using this at a store, you can use it as a register when selling products, and when there are no customers, you can enter the amount paid, item name, etc. from the register and record it on the spot. For example, when the store closes, the cash register totals the day's sales and records it in the ledger.
All limits are completed. Therefore, it is extremely convenient to not only manage cash at the cash register during store opening hours, but also to perform bookkeeping. In addition, the book and paper that has been recorded can be used as a book for blue return tax return for 71 degrees, making tax return work easier. Further, according to the present invention, since it is possible to manage credit sales and issue invoices for credit sales, it is also possible to process product sales accurately and quickly.

[Brief explanation of drawings]

FIG.
Figure 2 is a detailed explanatory diagram of the present invention; Figures 3 and 4 are explanatory diagrams showing different examples of the operation panel of the present invention; Explanatory diagram of the combination matrix of input items used in the journalizing section of the present invention, Figures 6 to 9
The figures are flow explanatory diagrams showing various operational examples of the double-entry bookkeeping calculator according to the present invention. 1 is a bookkeeping input section 11 is a profit and loss account input section 12 is an amount input section 1 is an asset/liability account input section 2 is a combination judgment processing circuit 5 is a central processing circuit 6 is a journal section 7 is a storage section 20 is a bookkeeping section Output section procedure supplement IF g (power type) December 5, 1980 4+f, il- Agency Director Manabu Shiga 1゛Indication of IS Patent Application No. 59-207760 2 Title of Invention Double Entry Bookkeeping Calculator 3 Amendment Relationship with 19 cases Patent applicant address name Chubu Electronic System Co., Ltd. 4 Agent
IOI location O3-866-33275 Date of amendment order Voluntary issue 6 Target of amendment All drawings 7 Contents of amendment

Claims (1)

[Claims] At least, a bookkeeping input section that inputs data necessary for double-entry bookkeeping, a journal entry section that processes the input from the bookkeeping input section according to the journalizing method of double-entry bookkeeping, and a central processing unit that processes the input from the bookkeeping input section. a processing unit, a storage unit that stores the output from the central processing unit in a desired manner, and a bookkeeping output unit that records item names, amounts, etc. in predetermined columns of a double-entry ledger according to the journal entries processed by the journal entry unit. The bookkeeping input section is equipped with at least a profit and loss account input key, an amount input key, and an asset/liability account input key, and each input key is used to input the account name, data name, etc. to be input. A double-entry bookkeeping calculator characterized by direct or indirect display.