KR100960297B1 - Accounting method having a function for automatic classification, and computer readable media storing program for method thereof - Google Patents

Abstract

PURPOSE: An accounting processing method which is available for automatic classification, and a computer readable media storing program for method thereof are provided to process accounting statement through automatic classification of accounting transaction data, thereby solving selection of statement processing information or inconvenience on input. CONSTITUTION: A transaction data obtaining unit(110) obtains at least one of account transaction data. An accounting information input unit(120) inputs at least one of accounting information among all kinds of accounting information for an automatic classification about the accounting transaction data. Based on accounting information in the accounting information and statement processing information, an automatic classification unit(150) automatically classifies the accounting transaction data. An accounting processing unit(130) performs an accounting statement processing according to a result of the automatic classification.

Description

ACCOUNTING METHOD HAVING A FUNCTION FOR AUTOMATIC CLASSIFICATION, AND COMPUTER READABLE MEDIA STORING PROGRAM FOR METHOD THEREOF}

The present invention relates to accounting processing, and more particularly, to an accounting processing method capable of automatically classifying account transaction data based on the inputted accounting information and processing accounting documents, and a program for performing the method. The present invention relates to a recorded computer-readable recording medium.

In general, when a transaction occurs in a business management activity, a book-keeping operation is performed to organize and classify the transaction according to each company's accounting method.

First, when a transaction occurs, it is determined whether it is a cash transaction or an alternative transaction. If it is a cash transaction, it is classified into deposit or withdrawal. If it is determined as an alternative transaction, the transaction is classified into debit and credit, that is, journal entry. Here, the journal entry debits account subjects and amounts if the nature of the transaction is an increase in assets and expenses and a decrease in liabilities, capital and profits. This means assigning credit. Cash slips shall be saved as entered, withdrawal or deposit, but alternative slips shall be stored after confirming the subsidy. In this way, when the preparation of the documents is completed, the entered documents are aggregated to prepare intermediate books such as account ledgers and trial balances, and financial statements such as balance sheets and income statements are prepared based on the trial balances.

However, the above accounting processing method is difficult to understand and it takes a lot of time to learn, and as learned, there are a lot of problems in recording and counting and interpreting the accounting transactions and using them in business management. In other words, it takes a lot of time and education to debit which accounts are debited and which accounts are to be credited at the time of journal entry recording.

In addition, there is a lot of confusion as to which subdivision amount should be entered in the balance sheet at the time of posting the ledger. The same applies to the preparation and interpretation of the balance sheet.

For this reason, the company's finance managers and related employees often manage profit and loss and financial management with uncertainty whether their journals, ledgers, trials, and financial statements are prepared according to accurate theoretical procedures. In order to solve this difficulty of accounting, an accounting processing device has been proposed and disseminated.

The initial accounting processing device was operated off-line, so that a person in charge could visit a bank account or a bank sales office at any time or on a specific day in order to check the account deposit and withdrawal details of each account. After confirming each of them separately, the account transaction data was directly input to the accounting processing device, and thus a task such as preparing a document was performed.

An on-line accounting processing device has been proposed and disseminated to solve the inconvenience caused by the initial accounting processing device.

According to the prior art, the biggest feature of the accounting processing device supporting the online function is screen scraping or a professional method by accessing a server of a financial institution that provides electronic banking such as a commercial bank or a securities company through a communication network such as the Internet. It acquires account transaction data, and automatically generates and provides various accounting documents such as substitute documents based on the obtained account transaction data.

The accounting processing apparatus according to the related art does not need to directly input account transaction data, thereby reducing the time and effort required to prepare various accounting documents such as alternative documents when compared with the initial offline accounting processing apparatus. There is this.

Meanwhile, in order to process accounting documents for account transaction data, a classification procedure based on deposit and withdrawal details should be performed. This is because even if the transaction data for a single account is different, if the deposit and withdrawal details are different, the accounting documents must be processed differently. After checking the account information such as account summary and account number, the classification process is performed to select or input the account name, the person in charge, the name of the account subject, the details of the account as the corresponding document processing information. The accounting document is processed according to the account information and the document processing information.

However, according to the related art, after checking the account information of all the account transaction data one by one, there is a need to select or input the document processing information corresponding to each account transaction data one by one. Therefore, even a skilled worker There has been a problem of spending a lot of time and effort in the classification process for data.

The present invention has been proposed to solve the problems of the prior art, and automatically classifies account transaction data based on the received accounting information to process accounting documents or to automatically process account transaction data based on previously stored accounting data. It provides a method of accounting for automatic sorting that can classify and process accounting documents and a computer-readable recording medium that records the program that performs the method.

An accounting processing apparatus capable of automatic classification according to an embodiment of the present invention includes a transaction data acquisition unit for acquiring at least one or more account transaction data requiring accounting processing, and inputting accounting information necessary for automatic classification of the account transaction data. An accounting information input unit for receiving, an automatic sorting unit for automatically classifying the account transaction data on the basis of the accounting information, and an accounting processing unit for performing accounting slip processing for the account transaction data according to the result of the automatic sorting; Can be.

Here, the automatic classification unit may automatically classify the account transaction data based on the account information and the document processing information included in the accounting information.

The automatic classification unit may automatically classify the account transaction data based on the account information and the document processing information when the document processing information corresponding to the account information extracted from the account transaction data is included in the accounting information. .

The accounting processing apparatus may further include a document storage unit for storing at least one or more accounting document data generated according to the accounting document processing by the accounting processing unit. The automatic classification unit may include account information and a document in the accounting document data. An information extraction unit for extracting processing information, and a data classification unit for automatically classifying the account transaction data based on the account information and the document processing information extracted by the information extraction unit.

The automatic classification unit may further include an accounting document search unit for searching the accounting document data corresponding to the accounting information among the accounting document data, and the information extraction unit may include the accounting document data searched by the accounting document search unit. From the account information and the document processing information can be extracted.

The accounting slip search unit may search the accounting slip data corresponding to accounting slip search condition information included in the accounting information.

The information extracting unit extracts the account information and the document processing information from the accounting document data corresponding to the accounting document selection information included in the accounting information when a plurality of the accounting document data is searched by the accounting document search unit. can do.

According to another embodiment of the present invention, an accounting processing method using an accounting apparatus capable of automatic classification may include obtaining at least one account transaction data requiring accounting processing, and accounting information necessary for automatic classification of the account transaction data. And receiving an input, automatically classifying the account transaction data based on the accounting information, and performing an accounting slip process for the account transaction data according to a result of the automatic classification.

Here, in the automatic classifying, the account transaction data may be automatically classified based on the account information and the document processing information included in the accounting information.

The automatic classifying may include classifying the account transaction data based on the account information and the document processing information when the document processing information corresponding to the account information extracted from the account transaction data is included in the accounting information. Can be.

The accounting processing method may further include storing at least one accounting document data generated according to the accounting document processing by performing the accounting document processing, wherein the automatic sorting may include the accounting document. The method may include extracting account information and document processing information from data, and automatically classifying the account transaction data based on the account information and the document processing information extracted by the extracting.

The automatic classifying may further include retrieving the accounting document data corresponding to the accounting information from the accounting document data. The extracting may include the accounting document data retrieved by the searching. From the account information and the document processing information can be extracted.

The searching may include searching the accounting document data corresponding to accounting document search condition information included in the accounting information.

The extracting may include extracting the account information and the document processing information from the accounting document data corresponding to the accounting document selection information included in the accounting information when a plurality of the accounting document data is searched by the searching step. can do.

As another embodiment of the present invention, a computer-readable recording medium having recorded thereon a program for performing an accounting processing method may include a computer having a program for performing any one of the aforementioned accounting processing methods. Recordable media that can be read by

According to an embodiment of the present invention, in the accounting process, the accounting data is automatically classified based on the accounting information input, and the accounting document is processed, or the accounting data is automatically classified based on the previously stored accounting data. By eliminating the trouble of having to check the account information of all account transaction data one by one, and then select or input the document processing information corresponding to each account transaction data one by one, and accordingly, There is a significant savings in time and effort.

Advantages and features of the present invention and methods for achieving them will be apparent with reference to the embodiments described below in detail with the accompanying drawings. However, the present invention is not limited to the embodiments disclosed below, but can be implemented in various different forms, and only the embodiments make the disclosure of the present invention complete, and the general knowledge in the art to which the present invention belongs. It is provided to fully inform the person having the scope of the invention, which is defined only by the scope of the claims. Like reference numerals refer to like elements throughout.

In describing the embodiments of the present invention, if it is determined that a detailed description of a known function or configuration may unnecessarily obscure the gist of the present invention, the detailed description thereof will be omitted. In addition, terms to be described below are terms defined in consideration of functions in the embodiments of the present invention, which may vary according to intentions or customs of users and operators. Therefore, the definition should be made based on the contents throughout the specification.

Combinations of each block of the accompanying block diagram and each step of the flowchart may be performed by computer program instructions. These computer program instructions may be mounted on a processor of a general purpose computer, special purpose computer, or other programmable data processing equipment such that instructions executed through the processor of the computer or other programmable data processing equipment may not be included in each block or flowchart of the block diagram. It will create means for performing the functions described in each step. These computer program instructions may be stored in a computer usable or computer readable memory that can be directed to a computer or other programmable data processing equipment to implement functionality in a particular manner, and thus the computer usable or computer readable memory. It is also possible for the instructions stored in to produce an article of manufacture containing instruction means for performing the functions described in each block or flow chart step of the block diagram. Computer program instructions may also be mounted on a computer or other programmable data processing equipment, such that a series of operating steps may be performed on the computer or other programmable data processing equipment to create a computer-implemented process to create a computer or other programmable data. Instructions that perform processing equipment may also provide steps for performing the functions described in each block of the block diagram and in each step of the flowchart.

In addition, each block or step may represent a portion of a module, segment or code that includes one or more executable instructions for executing a specified logical function (s). It should also be noted that in some alternative embodiments, the functions noted in the blocks or steps may occur out of order. For example, the two blocks or steps shown in succession may in fact be executed substantially concurrently or the blocks or steps may sometimes be performed in the reverse order, depending on the functionality involved.

1 is a network configuration diagram of an accounting processing system employing an accounting processing device capable of automatic classification according to an embodiment of the present invention.

As shown in this figure, the accounting processing system includes the accounting processing apparatus 10, the communication network 20, the accounting processing support server 30, the electronic banking server 40, etc.

The accounting processing device 10 may be connected to the accounting processing support server 30 and the electronic banking server 40 through a communication network 20 such as the Internet. The accounting apparatus 10 is based on the account information and the document processing information included in the received accounting information on at least one or more account transaction data obtained from the accounting processing support server 30 or the electronic banking server 40. Automatic sorting can handle accounting documents. Alternatively, if the document processing information corresponding to the account information extracted from the account transaction data is included in the accounting information, the account transaction data may be automatically classified based on the account information and the document processing information to process the accounting documents. Or retrieving the accounting document data corresponding to the received accounting information among at least one accounting document data generated according to the processing of the accounting document, extracting account information and document processing information from the retrieved accounting document data, and extracting the account information and Accounting documents can also be processed by automatically classifying account transaction data based on document processing information.

The accounting processing support server 30 provides the accounting processing device 10 with the account transaction data obtained from the electronic banking server 40 through screen communication or a professional method through the communication network 20.

The electronic banking server 40 provides an electronic banking service such as Internet banking, etc. while providing screening data or account transaction data to the accounting processing device 10 according to the screening or professional method, or screen scraping or professional method to the accounting processing support server 30. Provide account transaction data according to.

2 is a block diagram of an accounting processing device according to an embodiment of the present invention.

As shown in this, the accounting processing apparatus 10 includes a transaction data acquisition unit 110, an accounting information input unit 120, an accounting processing unit 130, a document storage unit 140, an automatic classification unit 150, and the like. It is composed.

The transaction data acquisition unit 110 obtains at least one or more account transaction data requiring accounting processing from the accounting processing support server 30 or the electronic banking server 40.

The accounting information input unit 120 receives at least one or more accounting information among various accounting information, such as account information, document processing information, accounting document search condition information, and accounting document selection information, for automatic classification of account transaction data. Alternatively, the accounting information input unit 120 receives various accounting information necessary for automatic classification from the connected enterprise resource management device or the accounting processing device when the enterprise resource planning device or the separate accounting device is connected through the internal network. You can also receive input.

The automatic classification unit 150 may automatically classify the account transaction data based on the account information and the document processing information included in the accounting information input through the accounting information input unit 120. Alternatively, when the document processing information corresponding to the account information extracted from the account transaction data is included in the accounting information, the account transaction data may be automatically classified based on the account information and the document processing information. Alternatively, the account information and the document processing information may be extracted from at least one accounting document data generated according to the processing of the accounting document, and the account transaction data may be automatically classified based on the extracted account information and the document processing information. Or retrieving the accounting document data corresponding to the received accounting information among at least one accounting document data generated according to the processing of the accounting document, extracting account information and document processing information from the retrieved accounting document data, and extracting the account information and Account transaction data can also be automatically classified based on document processing information.

The accounting processor 130 performs the accounting slip processing on the account transaction data acquired by the transaction data acquisition unit 110 according to the result of the automatic classification by the automatic classification unit 150.

The document storage unit 140 stores at least one accounting document data generated according to the accounting document processing by the accounting processor 130.

3 is a detailed block diagram of an automatic classification unit constituting an accounting processing device according to an embodiment of the present invention.

As shown therein, the automatic classification unit 150 includes an accounting document retrieval unit 151, an information extraction unit 153, a data classification unit 155, and the like.

The accounting document search unit 151 searches for the accounting document data corresponding to the accounting document search condition information input through the accounting information input unit 120 among the accounting document data previously stored in the document storage unit 140. The accounting document retrieval unit 151 is intended to provide convenience of such selection when it is necessary to select accounting document data to be based on automatic classification among a plurality of accounting document data generated according to the processing of the accounting document. If the procedure of selecting the accounting document data is omitted and the previously stored accounting document data is collectively used as a basis for automatic classification, the accounting document data may be removed from the automatic classification unit 150.

The information extraction unit 153 extracts the account information and the document processing information necessary for the automatic classification of the account transaction data from the accounting document data retrieved by the accounting document retrieval unit 151, and by the accounting document retrieval unit 151 When the accounting document data is retrieved, the accounting information and the document processing information necessary for the automatic classification of account transaction data are extracted from the accounting document data corresponding to the accounting document selection information input through the accounting information input unit 120. Alternatively, when the accounting document data previously stored in the document storage unit 140 are collectively used as a basis for automatic classification, account information and document processing information may be extracted from all accounting document data previously stored in the document storage unit 140. have.

The data classifying unit 155 may automatically classify the account transaction data based on the account information and the document processing information included in the accounting information input through the accounting information input unit 120. Alternatively, when the document processing information corresponding to the account information extracted from the account transaction data is included in the accounting information, the account transaction data may be automatically classified based on the account information and the document processing information. Alternatively, the account transaction data may be automatically classified based on the account information and the document processing information extracted by the information extraction unit 153.

An automatic classification process of account transaction data and an accounting document processing process by the accounting processing apparatus according to the embodiment of the present invention configured as described above and the accounting processing system employing the accounting processing apparatus will be further described with reference to FIGS. 4 to 8. Let's explain.

<First Embodiment>

FIG. 4 is a flowchart for explaining an accounting processing method according to the first embodiment of the accounting processing device shown in FIG. 2. Hereinafter, the accounting processing method will be described with reference to FIG. 4.

First, the transaction data acquisition unit 110 of the accounting processing device 10 is connected to the accounting processing support server 30 or the electronic banking server 40 through a communication network 20 such as the Internet, at least one or more that require accounting processing. Acquire account transaction data.

The account transaction data is the deposit and withdrawal transaction data of a regular account which is the object of accounting processing among the account transaction data stored in the electronic banking server 40, and the accounting processing device 10 directly sends the account transaction data from the electronic banking server 40. May be obtained, the accounting processing support server 30 may obtain the account transaction data from the electronic banking server 40 and provide the account transaction data obtained to the accounting processing device 10. In this case, account information such as an account number and an account holder for acquiring account transaction data may be initially set or input in real time through the accounting information input unit 120.

6 illustrates an example of account transaction data 600 that may be obtained by the transaction data acquisition unit 110. The account transaction data includes transaction information such as transaction date information 620, income amount information 640, and expenditure amount information 650, and account information such as account number information 630 and account brief information 660. Include.

The accounting processor 130 is displayed on the screen through output means such as an output unit (not shown) or an output device (not shown) so that a user can check the account transaction data obtained by the transaction data acquisition unit 110. can do. Such output means may be implemented separately from the accounting processing device 10, or may be implemented to be embedded in the accounting processing device 10, for example, the accounting information input unit 120 may have an input / output function. In this case, the selection field as indicated by reference numeral 610 in FIG. 6 may be displayed together (S401).

Next, the accounting information input unit 120 receives accounting information such as account information and slip processing information for automatic classification of account transaction data. For this purpose, an accounting information input window 700 as shown in FIG. 7 may be provided to request input of corresponding information, and the accounting information input window 700 may not be provided and based on a predetermined method or procedure. It may be input (S403).

At this time, the user inputs account information 710 such as account brief 711 and account number 713, and documents such as account 721, person in charge 723, account subject 725, details 727, and the like. The process information 720 is input (S405).

Then, the data classifying unit 155 of the automatic classifying unit 150 automatically classifies the account transaction data based on the account information 710 and the document processing information 720 inputted by the accounting information input unit 120. That is, the account transaction data having the same account information 710 is classified in correspondence with the same document processing information 720.

Subsequently, the accounting processing unit 130 performs the accounting document processing on the account transaction data according to the result of the automatic classification by the automatic classification unit 150, and sends the accounting document data generated as a result of the execution to the document storage unit 140. Save (S407).

&Lt; Embodiment 2 >

5 is a flowchart for explaining an accounting processing method according to a second embodiment of the accounting processing device shown in FIG. 2. Hereinafter, an accounting processing method will be described with reference to FIG. 5.

First, the transaction data acquisition unit 110 of the accounting processing device 10 is connected to the accounting processing support server 30 or the electronic banking server 40 through a communication network 20 such as the Internet, at least one or more that require accounting processing. Acquire account transaction data.

Thus obtained account transaction data is displayed on the screen through the output means as shown in the example of Figure 6 (S501). At this time, the selection field 610 is displayed together, and when the user selects any one of the account transaction data, the selection field 610 corresponding to the account transaction data is changed from the non-selection state 611 to the selection state 613. And display (S503).

In addition, the accounting information input unit 120 receives accounting information such as document processing information for automatic classification of account transaction data. To this end, the accounting information input window 700 as illustrated in FIG. 7 is provided to request input of the document processing information (S505). At this time, the account information 710 such as account brief 711 and account number 713 is extracted from the account transaction data selected by the user in step S503 and displayed on the accounting information input window 700 to display the account 721 and the person in charge. In operation 507, only document processing information 720, such as an account subject 725 and details 727, is input.

Then, the data classification unit 155 of the automatic classification unit 150 automatically performs the account transaction data based on the account information 710 of the account transaction data selected in step S503 and the document processing information 720 input in step S507. Classify. That is, the account transaction data having the same account information 710 is classified in correspondence with the same document processing information 720.

Subsequently, the accounting processing unit 130 performs the accounting document processing on the account transaction data according to the result of the automatic classification by the automatic classification unit 150, and sends the accounting document data generated as a result of the execution to the document storage unit 140. Save (S509).

Third Embodiment

FIG. 8 is a flowchart for explaining an accounting processing method according to a third embodiment of the accounting processing device shown in FIG. 2. Hereinafter, the accounting processing method will be described with reference to FIG. 8.

First, the transaction data acquisition unit 110 of the accounting processing device 10 is connected to the accounting processing support server 30 or the electronic banking server 40 through a communication network 20 such as the Internet, at least one or more that require accounting processing. Acquire account transaction data.

The obtained account transaction data is displayed on the screen through the output means as shown in the example of Figure 6 (S801).

When the user selects the automatic classification through the accounting information input unit 120 (S803), an input of an accounting document search condition for searching the accounting document data stored in the document storage unit 140 may be requested (S807). The request for input of the accounting document search condition may be provided by a method of providing a search condition input window through the output means, and may be input according to a predetermined method or procedure without providing the search condition input window. It may be.

Here, when the user does not select the automatic classification through the accounting information input unit 120, manual processing of the accounting document according to the general accounting document processing procedure is performed (S805). This manual procedure of accounting documents is well known or tolerant, and thus detailed description thereof will be omitted.

When the accounting document search condition is input (S809), the accounting document search unit 151 of the automatic classification unit 150 searches for the accounting document data corresponding to the accounting document search condition from the accounting document data stored in the document storage unit 140. The display is displayed on the screen through the output means (S811).

In this case, when a plurality of accounting document data is searched by the accounting document search unit 151, the accounting document selection window may be provided as a screen through an output means, and the user may use the accounting document selection window to display a plurality of accounting document data. Any accounting document data is selected from the list (S813). Similarly, input may be made according to a predetermined method or procedure without providing an accounting document selection window through an output means for inputting selection information on accounting document data.

Next, the information extracting unit 153 of the automatic classification unit 150 extracts account information such as account briefs and account numbers from accounting document data corresponding to the accounting document selection information input in step S813, as well as accounts and persons in charge. Document processing information, such as account subjects, details are extracted (S815).

Then, the data classification unit 155 of the automatic classification unit 150 automatically classifies the account transaction data based on the account information and the document processing information of the account transaction data extracted in step S815. That is, the account transaction data having the same account information is automatically classified in association with the same document processing information (S817).

Subsequently, the accounting processing unit 130 performs the accounting document processing on the account transaction data according to the result of the automatic classification by the automatic classification unit 150, and sends the accounting document data generated as a result of the execution to the document storage unit 140. Save (S819).

On the other hand, if the procedure of selecting the accounting document data as in step S813 is omitted and the document storage data stored in the document storage unit 140 are collectively used as a basis for automatic classification, the processes of steps S807 to S813 are omitted. do. That is, in step S815, the information extraction unit 153 of the automatic classification unit 150 targets a plurality of accounting document data previously stored in the document storage unit 140, and accounts such as account briefs and account numbers in each accounting document data. In addition to extracting information, it extracts document processing information such as account, person in charge, account subject, details, and the like, and the data classification unit 155 of the automatic classification unit 150 based on each extracted account information and document processing information. Automatically classify account transaction data.

1 is a network configuration diagram of an accounting processing system employing an accounting processing device capable of automatic classification according to an embodiment of the present invention;

2 is a block diagram of an accounting processing device according to an embodiment of the present invention;

3 is a detailed block diagram of an automatic classification unit constituting an accounting processing device according to an embodiment of the present invention;

4 is a flowchart for explaining an accounting processing method according to the first embodiment of the accounting processing device shown in FIG. 2;

5 is a flowchart for explaining an accounting processing method according to a second embodiment of the accounting processing device shown in FIG. 2;

6 is a view showing an example of account transaction data obtainable by the accounting processing device shown in FIG. 2;

7 is a view showing an example of the accounting information input window that can be provided by the accounting apparatus shown in FIG. 2;

8 is a flowchart for explaining an accounting processing method according to a third embodiment of the accounting processing device shown in FIG. 2;

<Explanation of symbols for the main parts of the drawings>

10: accounting processing unit 20: communication network

30: accounting processing server 40: electronic banking server

110: transaction data acquisition unit 120: accounting information input unit

130: accounting processing unit 140: document storage unit

150: automatic classification unit 151: accounting document search unit

153: information extraction unit 155: data classification unit

600: account transaction data 700: accounting information input window

Claims (15)

delete delete delete delete delete delete delete As an accounting processing method by the accounting processing apparatus which can be classified automatically, Obtaining at least one account transaction data requiring accounting processing; Receiving accounting information necessary for automatic classification of the account transaction data; Automatically classifying the account transaction data based on the accounting information; Performing an accounting document processing on the account transaction data according to the result of the automatic classification; Storing at least one accounting document data generated according to the accounting document processing by performing the accounting document processing; Extracting account information and document processing information from the accounting document data; Automatically classifying the account transaction data based on the account information and the document processing information extracted by the extracting step Accounting processing method comprising a. The method of claim 8, The automatic classifying of the account transaction data based on the accounting information may include: classifying the account transaction data based on the account information and the document processing information included in the accounting information. How to handle accounting. delete delete The method of claim 8, The accounting processing method, Retrieving the accounting document data corresponding to the accounting information from the accounting document data. More, The extracting may include extracting the account information and the document processing information from the accounting document data retrieved by the searching. How to handle accounting. 13. The method of claim 12, The searching may include searching the accounting document data corresponding to accounting document search condition information included in the accounting information. How to handle accounting. The method of claim 13, The extracting may include extracting the account information and the document processing information from the accounting document data corresponding to the accounting document selection information included in the accounting information when a plurality of the accounting document data is searched by the searching step. doing How to handle accounting. 15. A computer readable recording medium having recorded thereon a program for performing the method of any one of claims 8 or 9 or 12 to 14.

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