JPS6325177Y2 - - Google Patents

Description

[Detailed explanation of the idea] This idea concerns a daily account book.

When managing daily cash balances in a general store, a daily account book containing a daily account table is sometimes used. However, conventional daily accounting books are simply printed and displayed daily accounting tables, and there are few that take into consideration things such as journal entries and posting to each account in the ledger, and such consideration is rarely given. Even if they had done so, there were problems such as not being able to make enough entries on just one page of the daily account book, and not being able to manage receipts, etc. using only one page of the daily account book.

This idea was devised in view of these circumstances, and allows you to write in the daily budget for one day on the left and right pages, and also makes it easy to manage the receipts for the day. To provide a daily account book that can also serve as a sales book, cash account book, and journal.

Hereinafter, this invention will be explained in detail with reference to examples.

FIG. 1 shows a basic sheet 1 for constructing a daily planner in an embodiment of this invention.

This basic sheet 1 has pages 2 and 3 on the left and right from the center.
It is divided into. On the right page 3 on both the front and back sides of the basic sheet 1, the deposit sales column 4 is printed and displayed at the top.
A margin 24 is provided below this deposited sales column 4 for stamping the item stamp for deposited sales, and a deposited sales total column 14 is printed and displayed below this margin 24, and on the lower left side of this deposited sales total column 14. Sales quick reference column 1
8, a cash accounting quick reference column 23 is printed and displayed on the right side.

The deposit sales column 4 includes, from the left side, a customer name column 5, a product name column 6, a cash sales column 7, a repair sales column 8, a credit sales column 9, a deposit column 10, and an other deposit column 11. , and the sales amount column 9 and the amount due column 1
0 and between the deposit column 10 and other deposit column 11, check mark columns 12 and 13 are provided. The repair sales column 8 is originally a blank column that can be arbitrarily selected by the user, but in this example, it is assumed that the user is in the electrical appliance sales business, so it is a repair sales column.

The deposited sales total column 14 includes columns 14a to 14 for entering the total of each item column 7 to 11 of the deposited sales column 4.
4e.

The sales quick reference column 18 includes a column 15 for entering the theme of sales activities, a column 16 for entering the total sales of the day, and a column 1 for entering the cumulative total of sales for this month up to the current day.
It starts from 7.

The cash accounting quick reference column 23 consists of a previous day's balance column 19, today's total deposit column 20, today's withdrawal total column 21, and today's balance column 22.

On the left page 2 on both the front and back sides of the basic sheet 1, a margin 25 is provided at the top for pasting a receipt, and a withdrawal column 28 is printed and displayed below this margin 25.
Below this withdrawal field 28, a transaction field 34 for entering transaction details other than cash and credit sales is printed and displayed.

In the margin 25 for pasting the receipt, adhesive margins 26 and 27 for pasting the receipt are printed and displayed.

The withdrawal field 28 includes, from the left side, two account mark fields 29 and 30, a payee's name field 31, and an item name field 32.
and a payment column 33 are provided, and a total column 33a is further provided at the bottom of the payment column 33.

The transaction column 34 includes, from the left side, two account mark columns 35 and 36, a name column 37 of the counterparty, and a summary column 3.
8. The structure includes an amount column 39 and a notes column 40 for entering check number, etc.

When constructing a daily planner using this basic sheet 1, as shown in FIG. 2, the required number of basic sheets 1 are stacked and bound in the center to form a single notebook. The required number of sheets is basically 31 when using this daily account for one month.
It is sufficient to store the amount for 35 to 36 days, but considering that there are days when the sales volume is high, such as during bargain sales, 35 to 36 days worth is considered to be appropriate.

Next, an example of the use of this daily account will be explained with particular reference to FIG.

First, to explain about deposit sales column 4, if you sell the time switch for 3,880 yen in cash,
Enter "Time SW" in the product name column 6 of the deposited sales column 4, and further write "3880" in the cash sales column 7.
In the following, in the case of cash sales, fill out the information in the same manner as above.

I sold the cleaner VC62KC to my customer, Mr. Yamamoto, and received 4,800 yen of the 20,800 yen price in cash.
If the remaining amount is multiplied, enter "Yamamoto" in the name column 5 of the deposited sales column 4, and write "Cleaner" in the product name column 6.
VC62KC", enter "20800" in the sales column 9, and enter "4800" in the payment column 10. In the following, in the case of credit sales, fill out the information in the same manner as above.

If you withdraw 100,000 yen in cash from your Taiyo Bank ordinary deposit, write "From Taiyo Bank ordinary deposit" in the name column 5 of the deposit sales column 4, and write "cash withdrawal" in the item name column 6, and make other deposits. "100000" in column 11
Enter Below, in the case of receipts other than cash sales, repair sales, and premiums, fill in the same procedure as above.

If you repair a customer's Mr. Yamada's radio and receive 2,500 yen in cash for the repair, write "Yamada" in the name column 5 of the deposited sales column 4, and write "Radio Repair" in the product name column 6. Then, “2500” is displayed in the repair sales column 8.
Enter Below, in the case of repair sales, fill out the information in the same manner as above.

If you receive 10,000 cash from the customer, Mr. Sugimoto, for the remaining balance of the washing machine you sold over the counter, enter "Sugimoto" in the name column 5 of the deposited sales column 4, and write "Remaining amount after washing" in the product name column 6. Enter "10000" in the deposit column 10. Below, if the balance of credit sales is received in cash, fill in the information in the same manner as above.

Next, to explain the withdrawal column 28, if you purchase stationery, gasoline, etc. necessary for business activities with cash, the name column 31 and item name column 32 of the withdrawal column 28
and fill in the payment column 33 as shown in the example.

Next, to explain the transaction column 34, when a transaction is made in connection with business activities with checks, bills, etc. other than cash and credit sales, the name column 37, summary column 38, and amount column 39 of the transaction column 34 are and fill in the notes column 40 as shown in the example.

When the business activities for the day are completed, the total of each item column 6 to 11 of the deposited sales column 4 is entered in the corresponding columns 14a to 14e of the deposited sales total column 14.
Also, add the total of the withdrawal column 33 of the withdrawal column 28 to the total column 3.
Fill in 3a.

Next, sales activity theme column 15 of sales quick reference column 18
Fill in the field to exemplify the day's sales activity theme. Next, enter the total sales for the day (the sum of the amounts entered in the places indicated by codes 14a, 14b, and 14c) in today's sales column 16, and enter this month's sales column 17.
Enter the cumulative sales for this month up to that day.

Next, enter the previous day's balance in the previous day's balance column 19 of the cash accounting quick reference column 23, and enter the total of the day's deposits in the today's deposit total column 20 (the total of the amounts entered in the places indicated by codes 14a, 14b, 14d, and 14e). ) and enter the total amount of withdrawals for the day (code 3) in today's withdrawal total column 21.
Fill in the amount shown in 3a, and then enter today's balance (codes 19 and 20) in today's balance column 22.
Enter the amount obtained by subtracting the amount entered in the location indicated by code 21 from the total amount entered in the location indicated by .

Next, in the margin 25 for pasting the receipt,
Stack and paste the receipts received during the day's business activities as appropriate.

Next, when a skilled accountant makes postings to each account in the ledger based on this daily account, he or she must first make journal entries to prevent mistakes or omissions. At this time, the accounting expert should use the blank space 24 for stamping the subject stamp and the subject stamp fields 29, 30, 35, 3.
Make a journal entry by pressing the subject mark as shown in 6. Check mark column 12 in the deposit sales column,
Reference numeral 13 is a column for attaching a checkmark indicating that the information has been posted to prevent errors or omissions when posting to the accounts receivable ledger.

This daily account book can be used as a sales book with the cash sales column 7, the repair sales column 8, the credit sales column 9, the total deposit sales column 14, and the sales quick reference column 18 in the deposit sales column 4. In addition, in the deposit sales column 4, cash sales column 7, repair sales column 8, deposit column 10, other deposit column 11, total deposit sales column 14, and withdrawal column 28.
It can also be used as a cash accounting book with the cash accounting quick reference column 23.

In addition, with this daily account book, even those who do not have knowledge about debits and credits, which are difficult to understand in bookkeeping, can simply enter the transaction partner, item name, summary, amount, etc., and journal entries are divided into debits and credits. The margin 24 and the subject stamp fields 29 and 3 are used by accounting experts to stamp the subject stamps at a later date, rather than by doing it every day.
This can be done by stamping the account stamps on 0, 35, and 36, so even an amateur can record daily transactions, and it can also be used as a journal.

Furthermore, this daily account book has been carefully arranged in terms of the position of each column. In other words, since the withdrawal column 28 is connected to the receipt pasting margin 25,
The receipt pasting space 25 can be easily compared with the payment column 28 at any time, and the margin 25 for pasting the receipt can be easily compared with the payment column 28. It is more functional if it is on top than if it is on the bottom. Furthermore, since the total sales payment column 14 is provided below the sales payment column 4, the total sales and payments calculated from the top can be entered immediately and without error. In addition, the cash accounting quick reference column 23 and the sales quick reference column 18 are provided on the right page 2, so when filling in these items by referring to the cumulative total up to the previous day, fold the left page 3 and fill in while looking at the previous day's minutes. You will be able to do that. Furthermore, since the receipt pasting margin 25 is provided at the top of the left page 3, even if the pasted area becomes bulky due to pasting of receipts from the previous day, this bulky area will be used as the bottom of the entry section from that day onward. There is no problem with bookkeeping from that day forward.

As explained above, according to this invention, it is possible to enter the daily balance for one day on the left and right facing pages.
In addition, it is easy to manage receipts for the day and to make entries for the day by referring to the cumulative total up to the previous day, and even if the receipt pasting area is bulky, it will not interfere with bookkeeping from that day onwards. Furthermore, it can also serve as a sales book, cash account book, and journal, making it possible to easily and accurately understand daily business activities in one book.

[Brief explanation of drawings]

The drawings are shown to explain one embodiment of this invention, of which FIG. 1 is a plan view of a basic sheet, and FIG. 2 is a plan view showing a daily planner. 1...Basic sheet, 2...Left page, 3...Right page,
4...Deposit sales column, 14...Deposit sales total column, 1
8... Sales quick reference column, 23... Cash accounting quick reference column, 2
4...Margin for stamping item stamps, 25...Margin for pasting receipts, 28...Withdrawal column, 29, 30...item stamp column, 34...Transaction column other than cash, 35, 36
...Course stamp column.

Claims (1)

[Scope of utility model registration request] The basic sheet 1 divided into left and right pages 2 and 3 from the center is stacked in the required number and bound in the center to form a notebook, and the right page 3 on both the front and back sides of the basic sheet 1
At the top, a deposited sales column 4 is printed and displayed for entering the details of product sales and cash income details, and below this deposited sales column 4, enter the total of each item in the deposited sales column 4. A deposit sales total field 14 is printed and displayed, and a margin 24 is provided near and above the deposit sales total field 14 for stamping the item stamp for deposit sales.
On the left side of the lower part of 4, a sales quick reference column 18 for entering the total sales of the day is printed, and on the right side, a cash balance quick reference column 23 is printed and displayed for entering the cash balance of the day. On the left page 2 on both the front and back sides, there is a margin 2 at the top for pasting the receipt.
5 is provided, and below this margin 25, a payment field 28 with two item mark fields 29 and 30 for entering cash expenditure details is printed and displayed. It is characterized by a transaction column 34 for entering transaction details other than cash and credit sales, which is equipped with account mark columns 35 and 36, and is printed and displayed, and is a daily accounting book that also serves as a sales book, cash account book, and journal. Book.