KR101128195B1 - Double Entry Book Keeping Method And System Having Accounting Data Matching Function - Google Patents

Abstract

The present invention relates to a multiple accounting processing system having a tax data matching processing function, and includes: an auxiliary storage device storing an accounting table, storing a cash journal file, and storing a journal book processing program and an accounting result; An output device for outputting a cash journal screen, which is an input screen, for a user to decompose transaction history data into a month date, a deposit, a name, a subject, a summary, a deposit, a withdrawal, a cash balance, and a commentary item; An input device for inputting a search condition for a user to input transaction information or to search previously stored information, and to obtain a specific output result of account-specific ledger and other accounting information from the output device; A journal book processing program stored in the auxiliary storage device is executed to create a cash journal file using the cash journal history and the accounting table inputted by the input device, and subjects are processed according to a user's request signal through the input device. And a central processing unit for selectively preparing a separate ledger, a trial balance sheet, a balance sheet, and an income statement. The auxiliary storage unit may include a journal book when a matching request signal for matching with existing tax data is input through the input device. It is characterized in that it comprises a tax data matching processing program for converting the existing debit credit items into the displayed tax data by using the accounting data data already processed and stored by the processing program so as to be stored and displayed.

Description

Double Entry Book Keeping Method And System Having Accounting Data Matching Function

The present invention relates to a multiple accounting processing method and system having a tax data matching processing function. More specifically, the data described in the form of withdrawal withdrawal rather than the conventional debit credit can be converted and stored and displayed according to the current tax data. The present invention relates to a multiple accounting processing method and system having a tax data matching processing function that verifies the trial and financial statement data prepared by performing the verification and ensures that the function as a tax data is performed.

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.

1 is a flowchart showing a conventional accounting processing method which is generally performed.

Referring to Fig. 1, when a transaction occurs first (step S110), it is determined whether it is a bookkeeping transaction (step S120). If it is determined in this determination that the transaction is not a bookkeeping transaction, the program is terminated. If it is determined that the transaction is a bookkeeping transaction, the transaction is divided into debit and credit, that is, journal entry, and the transaction is recorded in the journal book or slip (step S130). Here, the journal entry debits account subjects and amounts if the nature of the transaction is an increase in assets, expenses, and decreases in liabilities, capital, and revenue. This means assigning credit. In this way, when the preparation of the documents is completed, the entered documents are aggregated to create intermediate books such as ledgers for each account and balance calculation tables (hereinafter referred to as a trial balance) (steps S140 and S150). Finally, a financial statement such as a balance sheet and an income statement is prepared based on the trial balance (step S160).

However, it is difficult to understand the conventional accounting method as described above, it takes a lot of time to learn, and as learned, there are many problems in recording, counting and interpreting the accounting transactions and using them in management practices. That is, it takes a lot of time and education to have the ability to judge which accounts are debited and which accounts should be credited when journal entries are recorded.

In addition, there is a lot of confusion as to which subsidies should be entered in the balance sheet at the time of posting the ledger, and there is a lot of confusion as to whether the credit should be deducted from the debit or debit from the credit. 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 profits and financials with uncertainty whether their journals, ledgers, and financial statements have been prepared in accordance with accurate theoretical procedures. have.

In order to solve the above problems, the applicant of the present invention has applied for a double accounting processing system and method (10-2009-0001359. January 8, 2009 application) based on income expenditure.

However, even in the above-described technology, there is still a problem with regard to cash entry, and the user has a problem in that the user has to write twice unnecessarily.

In other words, in the case of recording cash deposits and withdrawals, it was a cumbersome problem because it was necessary to fill out two debit credits, such as other account items, such as alternative transactions.

In order to solve this problem, there has been disclosed a double-accounting method of recording and managing cash debit and withdrawal by changing the term debit credit.

However, trial statements, sales ledgers, and financial statements (profit and loss statements and balance sheets) provided by the above-mentioned double-accounting method are confusing to the user as they are different from the tax data used as the term debit credit under the current law. It was used only as a separate accounting data and not as a tax data, but it had a problem of inferior reliability as a tax data or an accounting report data.

An object of the present invention is to improve the problems of the prior art as described above, in the case of cash entry through the setting of cash and cash records and safe deposit account instead of the items of debit and credit by improving the conventional accounting method. The financial statement data is generated by converting the created financial statement data into debits and credit items that match the traditional accounting method, while making it easy to create and interpret the ledger, various aggregate books, and financial statements for each account simply by entering the information. To increase the reliability by showing that the improved financial statement data is fully compatible with conventional accounting data, and to be able to retain it as a backup and to serve as a tax data. Double accounting processing room with tax data matching function To provide a system and it is an object.

According to a preferred embodiment of the present invention for achieving the above object, the double accounting method having a tax data matching processing function is

An input device for inputting a signal, an output device for outputting a cash journal screen, a tax data matching processing program, a journal book processing program, an auxiliary memory device for storing accounting processing results, and a central processing device for controlling the overall device; In the double accounting processing method having a tax data matching processing function using a double accounting processing system,

(i) displaying a cash journal screen, which is an input screen, for decomposing transaction details data into a month date, an entry / exit balance, a person's name, a subject, an amount, and a commentary item according to an input signal from the input device;

(ii) generating and storing at least one cash journal file as the transaction history data divided as described above is input and the accounting document is completed;

(iii) As the preparation of the ledger for each subject is required according to the input signal from the input device, the journal book processing program is executed to search the stored at least one cash journal file to extract the documents in which the corresponding subject is inputted one by one. Generating star ledger data;

(iv) generating trial sheet related data in which subject balance information for the subject ledger is collected as a trial table for the subject ledger is requested according to an input signal from the input device;

(v) determining whether a balance sheet or income statement is required; And

(vi) When the balance sheet is required according to an input signal from the input device, the balance sheet data is extracted from the balance balance sheet to generate a balance sheet data of a cash inflow / exchange method; and if the income statement is required, Extracting income and expense account balances from the trial balance data to generate income statement data in a cashier; And

(vii) matching the created cash journal file, subject ledger, trial balance, and balance sheet data to existing tax data;

Characterized in that it comprises a.

According to still another aspect of the present invention, an input device for inputting a signal, an output device for outputting a cash journal screen, a tax data matching processing program, a journal storage processing program, and an auxiliary memory device for storing accounting processing results, and the device as a whole It includes a central processing unit for controlling,

(i) displaying a cash journal screen, which is an input screen, for decomposing transaction details data into a month date, an entry / exit balance, a person's name, a subject, an amount, and a commentary item according to an input signal from the input device;

(ii) generating and storing at least one cash journal file as the transaction history data divided as described above is input and the accounting document is completed;

(iii) As the preparation of the ledger for each subject is required according to the input signal from the input device, the journal book processing program is executed to search the stored at least one cash journal file to extract the documents in which the corresponding subject is inputted one by one. Generating star ledger data;

(iv) generating trial sheet related data in which subject balance information for the subject ledger is collected as a trial table for the subject ledger is requested according to an input signal from the input device;

(v) determining whether a balance sheet or income statement is required; And

(vi) When the balance sheet is required according to an input signal from the input device, the balance sheet data is extracted from the balance balance sheet to generate a balance sheet data of a cash inflow / exchange method; and if the income statement is required, A method of performing a double data accounting processing method using a double accounting processing system, comprising: extracting income and expense account balances from trial balance data to generate income statement data according to an access method; Double Accounting Processing Method With Processing Function

(vii) matching the created cash journal file, subject ledger, trial balance, and balance sheet data to existing tax data;

It characterized in that it further comprises.

Preferably, the tax data matching processing program is driven by clicking the tax data conversion button on the display screen displayed on the item-specific display screen, if the data of the display screen is already stored data matching process for converting immediately into debit credit items It performs a process and stores the processed data separately.

In addition, preferably through the input device to drive the tax data matching processing program on the display screen, such as the sales ledger screen, the basic balance sheet screen or the trial balance or the balance sheet to convert the data on the display screen to be displayed and stored separately It is characterized by.

According to another aspect of the present invention, a double accounting processing system having a tax data matching processing function stores an account table corresponding to a safe account and a previous transaction type, stores a cash journal file, inputs and the cash journal. An auxiliary storage device for storing a journal book processing program for performing accounting processing based on the input and an accounting processing result;

An output device for outputting a cash journal screen, which is an input screen, for the user to decompose the transaction history data into a month date, an entry / exit balance, a person's name, a subject, an amount, and a commentary item according to an input signal;

An input device for inputting a search condition for a user to input transaction information or to search previously stored information, and to obtain a specific output result of account-specific ledger and other accounting information from the output device;

A journal book processing program stored in the auxiliary storage device is executed to create a cash journal file using the cash journal history and the accounting table inputted by the input device, and subjects are processed according to a user's request signal through the input device. It includes a separate ledger, trial balance, balance sheet, and a central processing unit to selectively prepare the income statement.

When the matching request signal for matching with the existing tax data is input through the input device, the auxiliary memory device uses the accounting data data already processed and stored by the journal book processing program to convert the existing debit credit items into tax data. It includes a tax data matching processing program for converting, storing and displaying, and separately storing the tax data processed by the tax data matching processing program.

Preferably, the tax data matching processing program

Tax data matching processing program A control unit which controls overall devices and functions and determines and processes whether or not to store the converted data for each display screen;

Journal voucher creation / display for creating and displaying journal vouchers,

Income statement generation / display section for generating and displaying income statement (income statement),

Balance sheet generation / display unit for generating and displaying a balance sheet (balance sheet),

Trial table generation / display unit for generating and displaying trial tables,

Account ledger generation / display section for creating and displaying account ledgers, and

A function for converting individual data to be converted when a tax data matching request signal is received from an input device, and a function for matching and converting previously generated and stored accounting data to tax data to enable batch conversion of each generated data. Characterized in that it comprises a tax data matching conversion unit for performing.

As described above, according to the double-accounting processing method and system having a tax data matching processing function according to the present invention, all transactions including transfer transactions using common sense terms such as income expenditure by transaction type are not recorded as debit and credit. It is easy to record transactions, and in particular, in the case of cash, it is possible to easily prepare and interpret the ledger and various ledgers and financial statements of each account in a single entry through a vault account. It converts into debits and credits to match, generates, stores and displays financial statement data, increases reliability by showing that the improved financial statement data is fully compatible with conventional financial statement data. Can be stored as backup data and tax data There are plenty of effects that can play a role.

1 is a flowchart showing a conventional accounting processing method which is generally performed.
Figure 2 is a block diagram showing the configuration of a double accounting processing system having a tax data matching processing function according to an embodiment of the present invention.
3 is a view showing a book creation process according to an embodiment of the present invention.
4 is a flowchart illustrating a process of a double accounting processing method having a tax data matching processing function according to an embodiment of the present invention.
5 is a block diagram illustrating an example of the journal book processing program of FIG. 2 in detail.
6 is a block diagram illustrating in detail the tax data matching processing program of FIG.

Hereinafter, with reference to the accompanying drawings with respect to the double-accounting processing method and system having a tax data matching processing function according to the present invention.

In the present invention, a transaction is divided into a journal book (cash journal), which is a key book of a computer accounting program, by dividing the date of occurrence, the balance of payment, the name of the person, the subject, the amount of money, and the description of the transaction. If the transfer transaction is recorded at both the same amount, the same effect as the conventional double entry bookkeeping is achieved. In addition, as a feature of the present invention is characterized by having a safe as an account subject in the sense of a cash balance, that is, a cash balance in the safe.

In the present invention, since the relationship between the book and the computer accounting program is mostly overlapped with the contents filed by the applicant of the present invention, the description of the overlapping part will be omitted, and the new part has a vault account and processes it. Since it is in the process, we will focus on that part.

On the other hand it has already been described in detail in the previous application of the present invention, but does not directly related to the scope of the present invention will be described prior knowledge of the accounting for understanding the present invention.

Accounting Overview

The accounting procedure can be briefly summarized as follows.

Basic Balance Sheet => Cash Journal => White Ledger, Ledger by Subject => Trial Balance => Income Balance Sheet

It will be described in more detail below.

First, prepare the basic balance sheet to calculate the balance of assets and debts just before the start of accounting records.

However, this table may be omitted if there is no bogie at the beginning.

In addition, daily entry and exit transactions are written in the cash journal.

The entry in the cash journal is called a journal entry, which must be completed after the journal entry.

In the present invention, the cash journal is a recording unit that records not only cash transactions but also alternative transactions.

The recording of this ledger back into the book is called electricity or heavy machinery.

There are two types of ledgers: white ledger and subject ledger.

First of all, a journal ledger is prepared by mid-term journal entry.

In the middle of the subject ledger, write a white ledger.

The ledger is created automatically by program in computer accounting.

However, in the ledger, the recorder must prepare the ledger himself.

The purpose of preparing the ledger is to calculate the balance of entry / exit by person / subject.

The reason for mid-term journal entry to the ledger is that it is virtually impossible to determine the balance of each person / subject in a cash journal.

If you do not know the balance of each person doing business with the company, it is not accounting.

The trial table is a table listing all the balances of the subject ledger in one document.

In other words, the trial schedule is prepared based on the final balance of the subject ledger.

A final settlement table is prepared by performing a settlement journal entry with this trial table value.

Income statement and balance sheet are profit and loss statements of the balance sheet of the final balance sheet in the medium term, and balance sheets in the balance sheet of the balance sheet.

Income and balance sheet are called financial statements.

This balance sheet becomes the next underlying balance sheet.

In summary, accounting is the process of mid-term cash journal journal entry into ledgers, trial and financial statements.

Summary of Accounting Procedures

Step 1: Creating a Basic Balance Sheet

Investigate and write down the assets and liabilities held on the basis of each subject.

If there is no property or debt, it will be omitted if the business starts at the present time.

Step 2: Create a Cash Journal

  -Decompose and record daily transactions in and out.

  -Record all transactions, including cash transactions and alternative transactions, in the cash journal.

Step 3: Medium-term journal entries are recorded in the subject ledger and white ledger.

The purpose of the medium term is to calculate the amount of income in each subject.

Without the ledger, it is impossible to identify the balance of debts by subject or person.

The preparation of the ledger is an essential procedure.

If the ledger is not drawn up, that is, not in the medium term, profit or loss cannot be calculated.

Journal entries, which are not termed as ledgers, have meaning only for the record itself, and no further.

Step 4: Prepare a trial balance sheet (gross balance sheet or accounting check sheet).

The final balance of each subject shall be mid-term from the ledger of each subject.

The balance of each subject must be calculated in the ledger so that the term can be immediately mediated.

Check the balance sheet to see if the sum of the entries and exits is the same.

If the entry and exit discrepancies are in the journal or ledger record, the errors must be found and corrected to match the entry and exit.

Step 5: Complete the Balance Sheet and Income Statement.

The balance of profit and loss from the balance of the balance sheet shall be termed as an income statement.

Net income is calculated by deducting profit from profit and loss.

Balance the subject balance from the balance sheet.

The net income calculated from the income statement is long term.

In the balance sheet thus prepared, the settlement is completed if the entry and exit coincide.

If the entry and exit do not match, there is a calculation error.

The balance sheet thus prepared is called the ending balance sheet.

This is a calculation table and statistics table showing the property and debt status as of the end of the period.

This ending balance is the basis for the following period.

Definition of Accounting Terms

Balance Sheet: A balance sheet is an acronym for loans and borrowings. It refers to a list of left and right balances of property and debt. The basic balance sheet is the balance sheet just before the start of the cash journal record.

Cash journal (現 金 出納 帳): A book that records the entry and exit of cash and amounts. A book is also entered for credit and all non-cash alternative transactions.

The record elements of a transaction are the date, entry, person name, subject, amount, and summary, and such an element is recorded as a journal entry.

Deposit and Receipt: Receipt when the amount is received from another person, and when the amount is given to another person, it is withdrawal.

Personal Ledger (人名 장 原 帳): A book that collects cash balances by person by mid-term cash journal.

Subject Ledger (科目 別 原 帳): A ledger that accumulates the balance of entry and exit by subjects by mid-term of the white ledger. The head of the subject may be written mid-term at the white ledger. Also abbreviated as the subject director or director.

Trial table: This is a table prepared in the medium term of the balance of the head of each subject. This is a document showing the balance of all subjects.

Profit and Loss Statement: Profit and Loss is an abbreviation for Loss and Profit, a list of Loss and Profit.

Person's name: Any party that does business with the company. A company is not only a company, but also an accounting entity such as a home, a merchant, a city hall, or a country. An accountant is a person who keeps an accounting book in his or her name, namely, a person and any other person who may be the subject of a lawsuit. These names include individuals, other businesses, city halls, and countries.

Accounting Subject (計 定 科目): Abbreviated as subject or account. This is the name for calculating the balance due to the withdrawal. Borrowings and loans are the major account subjects. All life and account subjects must belong to any one of four balance sheets. Overlapping is not allowed.

Accounts: There are two types of accounting accounts and life accounts. The name of the account whose balance should be calculated. A separate ledger for calculating the balance of borrowings is called a ledger and a separate ledger for calculating the balance of borrowings for each person is called a ledger for each person. Thus, there are two life accounts and a subject account. The life account balance is the subaccount of the course account because the sum of the life account balance is the course account balance.

Balance sheet (貸 借 損益): Balance is the amount of money you will receive from others. Also called property or asset. Recoverable items are called substitutes or property. Daily subscription means that once spent, it is recoverable. Common deposits, periodic deposits, loans, and accounts receivable balances are examples. Land and building balances are also loans and property because they are the money from these accounts. In other words, it is a rental and a property, because once spent, but must come back. Borrow is an abbreviation of borrowing and means money to be given to others. Also called debt or debt. The one-time item required to be repaid is called a debt or debt. A job transfer means that once deposited, you have to go back. Borrowings, accounts receivables, and capital balances are some of the examples. Capital and net income are also borrowing liabilities because they are the money to be given to shareholders. Once all have been deposited, it is borrowed and liable because it must go back. Hand means a reduction in net property (net property = property-liabilities). It is called loss or cost. It also refers to unrecoverable expenditures, or single payments. A daily payment is an amount that can not be recovered once it has been spent. Interest payments and electricity costs are expenses because they reduce net assets by one payment. Loans are expenditures and therefore are not expenses. However, the unrecoverable money in the loan balance is a one-off payment and a loss because of a decrease in net assets. Profit means an increase in net property; It is called profit or profit. It means a deposit amount without repayment obligation, that is, a daily payment amount. The daily payment amount means an amount that does not need to be returned once it is deposited. Earnings interest is negligible and profits by increasing net property. Borrowings are deposits and therefore not profits. This is a benefit because the balance of borrowings is waived if the obligation to pay is waived. Commodity sales are profits because net assets increase by that amount and are not paid. (Because the entire cost of merchandise sales is processed, the total amount of merchandise sales is profitable.)

<4 Balance Definitions> Justice Major Accounts rental property
(Assets) Monetary Receipt (money to receive)
An entry required
Recoverable Items Safes (cash), deposits, accounts receivables, advance payments, goods, land, buildings, etc. Borrowing financial obligation
(fan) Monetary obligations (money to give)
Daily payment item
Duty to repay Accounts receivable, borrowings, advances, capital Loss (cost) Decrease in net property
A monthly payment item Labor costs, rent, electricity bills, interest payments, advertising expenses, contributions made, bad debts, etc. profit (revenue) Increase in net property
Daily payment item
Revenue, income interest, donation income, miscellaneous income, debt exemption

Income / Expenditure and Balance Sheet 4 rule Major Accounts Earnings (Deposit) A job Debt / Debt Borrowings, Capital Stocks, etc. No one Profit / Revenue Revenue, income, rent receipts, etc. Expenditure (withdrawal) Fill Rental / Property Loans, deposits, securities, land, buildings, etc. Payment Loss / cost Cost of goods sold, interest paid, expenses

(Explanation)

   Partial income is liabilities while income is denied.

The daily share is the property and the daily share is the loss.

Table 3 below is a list of accounting classes showing the types and systems of accounting classes.

4 rule subject Commentary versus safe Cash balance in the safe Ordinary deposit Demand Deposit Balance Periodic Balance to be paid regularly Accounts receivable Accounts Receivable and Card Sales Uncollected Balances Loan Lending to Others Various payments Payment amount of total, pension, fund Securities Bond and stock purchases product Product purchase amount material Material purchase amount land Land purchase building Building purchase amount or construction amount Car etc Car purchase Durability Multi-year user property with purchase price of 1 million won or more (annual deduction) car Trade payables Accounts Receivable and Card Payables Unpaid Payables Purchase price other than product and material Borrowings Borrowing Installment debt Debt on Assets Acquired by Installment capital Shareholders' Amount Capital Surplus Profit from Capital Transactions Net property Capital accounts of households, farms, and small merchants who have difficulty in determining their contributions Retained Earnings The amount left in the company without distributing net profit Net Income Net profit (profit-loss) for one year, not present in the underlying balance sheet as it is entered in retained earnings account in the next basic balance sheet profit take Amount acquired in exchange for providing goods and services Interest income Interest Receipt on Deposits and Loans Miscellaneous income Acquisition without other fees Loss Product sales cost Purchase price of goods released in the current period material cost Purchase price of materials used for the current period Labor costs Labor cost payment hire Rent payments such as land Vehicle maintenance Vehicle-related oil and repair costs Promotion fee Hospitality and Work-related Spending Charges Insurance charges, telephone charges, electricity bills, rent, gas bills, administrative fees, newspaper bills, viewing fees, etc. Advertising expenses Marketing-related costs Vehicle maintenance Vehicle-related oil and repair costs Interest paid Interest payments on borrowings Cost of Consumables Repair and repair costs Depreciation Current year's burden of durable assets such as cars Tax Fee Income tax, residence tax Miscellaneous Expenses other than the above

The following shows how to prepare the basic balance sheet. Table 4 is the form of the basic balance sheet and Table 5 is the supplementary statement of the basic balance sheet.

Explain how to prepare a basic balance sheet.

-Record the amount of research on the subject and the subject in the form above.

* Please refer to the attached course list for the name of the course.

* Property is a withdrawal balance because it is formed by withdrawal such as periodic payment, land, etc.

* Debt is the balance of deposit because it is formed from deposits such as borrowings and capital stock.

-If there is an amount for each person, such as borrowings, prepare the following basic balance sheet supplementary statement and write the total amount for each subject as basic balance sheet.

-After recording the amount for each subject, calculate the total of each property and debt.

-The balance total, i.e., the sum of the property and the debt,

* In case of a corporation, record in the appropriate subjects such as retained earnings,

* Individuals (merchants, farms, households) may be recorded as net property or capital.

-If the balance difference is recorded as net property, the balance will be consistent, and the underlying balance sheet is completed. The amount in this table shall be referred to as the head of each subject, and the amount of the supplementary statement shall be referred to as the white ledger. This will form the basis balance for each ledger.

-If the balance is different, the balance must be matched before proceeding to the next step.

Explain how to prepare the basic balance sheet.

(1) Investigate and record the subtotal after calculating the balance for each person as shown above.

(2) In the case of trade receivables (credit accounts receivables), even if there are 100 or 10000 accounts of foreign trade accounts, the balance of each person shall be recorded and summed into account receivables. If there are a lot of customer names, you can use a separate sheet to prepare an auxiliary statement.

 (3) The method of recording human life by major subject is as follows.

    1) Ordinary deposits: Each opening bank is named.

    2) Regular payments: The name of each opening bank or ledger is the name of a person.

    3) Loans: Each name of rental is a person's name.

    4) Trade receivables: The source of credit sales is human life.

   5) Securities: The stock's name is Samsung Life (Samsung Electronics, Hyundai Electronics, etc.).

    6) Commodities, Raw Materials: The name of individual commodities or raw materials is life.

    7) Land: The name of the land is human life (headquarters, factory site, etc.).

    8) Building: The name of the building is human life (head office building, factory building, etc.).

    9) Vehicle transport zone: The name of the vehicle is life (passenger car or sonata, benz, truck, etc.)

   10) Trade payables: The name of the foreign trade payer is human.

   11) Borrowings: The name of the borrower is his or her name.

   12) Capital: The individual name of the investor (shareholder) is life.

   13) Capital Surplus: The capital surplus shall be recorded in the name of the investor, but it shall be recorded in gross for convenience.

14) Retained Earnings: The name of the investor shall be recorded in person's name, but for convenience.

3. Determination and recording method of value per subject

   1) Record the actual expenses.

   2) Real assets, such as land and buildings, shall be purchased at cost and construction cost, and depreciation shall be recorded. The recording method for this is the same as the current bookkeeping.

   3) All other property valuation and recording methods are the same as in the current bookkeeping.

Table 6 below is an example of how to prepare a cash journal.

(1) Journal journals are in the form described above.

(2) The cash balance shall be recorded in the first row of the journal voucher, which shall be mid-term in the cash column of the underlying balance sheet.

(3) Journal entry factors are: month, day of entry, life, subject, summary and amount.

    -You can separate the spaces at all because the '/' symbol is a thermal separator.

(4) The point of resentment is that when the company receives the money, it records the entry and exit.

    -Amount means cash or cash equivalent.

(5) Details of journal entries are as follows.

   1) Month: Date of inbound and outbound transactions.

   2) Withdrawal: It is a classification of deposit or withdrawal.

      -If the company receives the money in the name of the company, the mouth is vice versa. In the case of the household accountant, households are regarded as companies.

      -Amount means cash and cash equivalents;

   3) Person's name: Name of the trading partner.

      -The name of the person who sent or received the money must be recorded. If not recorded, it may be determined by the journal element determination unit described later to prevent storage.

     -If it is difficult to record a person's name, such as retail sales, record it with a name that is easy for the recorder to identify, such as retail manager or anonymous.

     -If there is always one person in the subject, such as electricity, the record may be omitted.

      -In case of unknown name, you can omit the name record altogether and record only the subject / review. However, when educating students, it is important to record their names.

      -The names recorded here signify that they should be referred to the life ledger.

   4) Subjects: Names of transactions (borrowings, loans, etc.)

      -Subjects may be omitted at the time of journal entry or may be decided at the time of settlement.

      -The subject is a signal that the subject should be referred to the director of the subject as well as his / her name.

     -Both names and subjects cannot be omitted, and one must be recorded. This is because if the name of the person is recorded and the subject is not recorded, the subject should be decided at the end of the term and written in the trial schedule.

In the above process, if the record is not recorded, the journal element determination unit may not store the error and may output an error or warning message such as 'Please input data'.

   5) Brief: It is a column that records the transaction details and can be omitted.)

   6) Deposit and Withdrawal: It is the amount of withdrawal and withdrawal.

      -The deposit and withdrawal columns can be combined into one 'money' column.

   7) Cash balance: It is recorded by deducting the withdrawal from the deposit.

      -Balance formula: Balance = opening balance + deposit amount-withdrawal amount

      -In the case of an alternate journal entry where the same amount is recorded on both sides of the entry and exit, the cash balance does not have to be calculated and recorded.

Cash balance can be automatically calculated in the cash balance calculation unit to be described later.

   8) Among the above-described journal entries, 1 through 7 are cash transactions, and 8 through 10 are credit transactions.

      -Alternative transactions, including credit, should be recorded in both inbound and outbound amounts, as in Example 8-10.

-The alternative transaction journal entry is convenient to link the relevant line with the symbol shown in the cash balance column of 8-10, so that it can be identified as an alternative transaction rather than a cash transaction. Detailed methods of recording alternative transactions will be described later. Substitute transaction may be performed through a substitute transaction determination unit to be described later.

Commentary of Journal Entry

(1) Types of journal entry methods

   1) Descriptive journal entry

      -A journal entry written on a piece of paper with no special form.

      -Narrative journal entries have the characteristic of having both entry and exit journal entries.

      (example)

       10/24 deposit ordinary deposit 3000 / exit electricity bill 3000

              (Pay electricity to KEPCO by deposit transfer.)

   2) Journal paper journal

      -Journal entry is written on the cash journal form.

      -In other words, it is a journal entry that separates the cells for each record element on the form sheet and records them in rows.

      -As for the form journal entry, the cash transaction has one row single sided and the alternative transaction has at least two row double sided journal as in the above example.

(2) Outline of the narrative journal entry method

① Cash withdrawal transaction: Deposit box 2000 / Source: Korea Telecom _ Telephone 2000

  -This journal entry is a journal entry paid in cash.

② Cash Receipt Transaction: Ihyeon Jin-Ho_Borrowing 3000 / Deposit Safe 3000

      -This journal entry is the cash receipt of the loan.

      -In cash withdrawal and cash withdrawal transactions, the counterpart accounts such as electricity charges are safe accounts.

      -After making the deposit and withdrawal of the vault account, check the cash balance in the vault ledger.

③ Alternative transaction: Ikyong Bank_Normal Deposit 1000 / KEPCO_Electricity 1000

    -This journal entry is a journal entry that transfers electricity charges to ordinary deposits.

    -The position of entrance and exit in the journal entry may be changed.

   -In descriptive journal entries, the entry / exit separator '/' corresponds to the row separator of the form journal entry.

(3) Outline of the method of journal entry

   ① Cash Withdrawal Transaction

Line 1: Expatriate KEPCO 1000

Second row: (mouth vault 1000)

      -The cash withdrawal transaction can omit the safe deposit account record as the counterpart account because the counter account is a safe. Thus, the journal entry is completed in one row.

      -The second line may be recorded, but it is omitted because there is a lot of bookkeeping work. When writing up to the second line, a vault ledger must be prepared.

   ② Cash deposit transaction

Line 1: Hyun-Ho Hyun_Borrowings 2000

2nd row: (Extended Safe Deposit Box 2000)

    -Cash deposit transactions also omit the vault account because the other party is a vault account, so the journal entry is completed in one row.

    -In other words, cash withdrawal and cash withdrawal transactions are journalized in one row as above.

    -However, even if the vault account is omitted from the journal entry, the vault ledger must calculate the cash balance, ie cash balance, in the middle of the entry and exit.

    -In the present invention, since the cash journal acts as a vault ledger, the cash balance is written on the right side of the journal journal, and then it can be written on the balance sheet.

   ③ Alternative trading

      <Transfer payment transaction>

Line 1: Ikyong Bank_Normal Deposit 1000

2nd row: KEPCO_Electricity 1000

        Non-cash alternative transactions shall be journalized on both sides of the incoming and outgoing transactions, with each side of the incoming and outgoing transactions recorded on line 1.

        -Substitution transactions are therefore journalized on at least two lines.

      Cash payment transaction

Row 1: Mouth Vault 1000

2nd row: KEPCO_Electricity 1000

        -In principle, cash transactions should be resent on both sides.

        -But for convenience, you can omit the safe record.

        -Therefore, in the form journal journal, the recording of the first row of the journal journal is omitted.

-Vault accounts are only omitted from the journal entry stage. In principle, the cash balance of the safe should be calculated in the vault ledger. However, in this book, the cash journal serves as the vault ledger, so the middle of the vault ledger can be omitted.

(4) Summary of journal entry methods by type of journal entry transaction

   1) cash transactions

      -Expenditure: KEPCO_Electricity Fee

      -Land Purchase: Factory Site_Land Amount

      -Withdrawal of loan: Kim Chul-ho_ amount of loan

      -Interest payment: Park Pilho_Payment Interest

      -Cash Deposit: Common Deposit _ Seoul Bank

      -Cash Withdrawal: Deposit Normal Deposit_Seoul Bank

      -Receipt of borrowing: Kim Doo-hyun_ borrowed amount

      -Receipt of interest: Received interest

      -Merchandise sales: Incoming computer _ sales amount (or sales account name _ sales amount)

        * Person names may be recorded differently depending on the purpose of accounting information.

        * In other words, when you sell a product can be journalized in the name of sales_name,

        * You can record your personal name under a trade name, such as Computer_Sales.

        * Or computer_name of salesperson_sales.

        * In this case, the product sales amount can be aggregated by product name and customer name.

   2) Alternative Transactions ("/" in the following journal entry is the entry and exit line separator)

      -Payment of electricity transfer: KEPCO _ electricity bill amount / deposit Seoul Bank _ ordinary deposit amount

      -Receiving transfer of trade receivables: Bank of Seoul Outgoing _ Normal Deposit Amount / Bank of Seoul Sergeant _ Sales Bond Amount

      -Receipt of borrowed money transfer: Bank of Seoul_Deposit Amount / Borrower's Name_ Debt Amount

      -Purchase of trauma: Commodity computer_commodity amount / incoming Applecom_purchase debt amount

      -Commodity trauma sales: amount of trade outcoming _ sales bond amount / incoming computer _ sales amount

      -In-kind investment of land: Site of factory exit_land amount / name of investor name_capital amount

(5) Principle of journal entry

   1) Cash transactions are completed by journal entry with one entry or exit.

   2) Alternative transactions must be recorded in both at least two lines, i.e., the sum of the input and output must be equal. There is no limit to the number of rows of entries and exits, but the sum of each entry and exit must match.

   3) The alternate transaction journal shall enclose the record line in ⊃ to identify that the rows contained therein are one journal entry. The bundle symbol may be any number, and the bundle position may be a place where the recorder can easily identify.

   4) Cash transactions are identified as transactions without bundles or rows with cash balances.

   5) The computerized program identifies the replacement document by assigning the same document number to each row of the replacement transaction.

   6) In the journal form, the original cotton (ledger page number) may be added or omitted.

  7) In summary, in a journal entry, cash transactions must be completed by entry or exit line 1, and alternative transactions must be entered on at least two lines in both entry and exit amounts. The order of entry and exit records in the journal entry of an alternate transaction is the same no matter which one is recorded first.

  8) Entry / exit of journal entries is the same as the current bookkeeping. In other words, entry = credit, exit = debit, journal entries of transactions other than those illustrated above can be recorded by replacing the current bookkeeping journal entry with entry and exit.

Table 7 below shows the commentary on the alternative trade of paper stocks.

 * The double line in the above example indicates the boundary of the alternative transaction journal entry.

 (1) Definition of alternative journal entry and journal entry principle

   Alternative journal entry means non-cash transactions such as accounts payable and accounts receivable.

   -The alternative transaction must be journalized at both entry and exit, ie at least 2 entry and exit.

* The same amount must be recorded both in and out.

* There is no limit on the number of rows for each entry and exit in alternate transaction journal entries, but the sum of the entries and exits should be the same.

* This is the same as the current double entry bookkeeping.

* There is no order before or after the entry and exit record.

* Rows that constitute an alternate transaction journal are connected with a ⊃ symbol.

(2) Explanation of journal entry method for each alternative transaction type

1) Foreign Trade Purchase Transaction

  Row 1: Eight-Ball Companies _ Foreign Trade Account 5000

  Row 2: Export Paldal Enterprise_Product 5000

   (Commentary)

        -Assume that cash is withdrawn from commodity payments by borrowing cash.

       -Accounts payable are a type of cash borrowing that must be paid in cash.

       -After writing in 2 rows, make a ledger for each account and calculate the balance.

2) Accounts Receivable Transaction

Line 1: Admission Seoul Corporation_Sales 1000

2nd Line: Expatriate Seoul Firm _ Accounts Receivable 1000

   (Commentary)

        -It is assumed that the cash receipts are paid in cash and the loan is withdrawn.

        This is because accounts receivable are also cash loans that must be received in cash.

        -After writing in 2 rows, make a ledger for each account and calculate the balance.

        * All journal entries should be mediated as ledgers, so the description of ledgers will be omitted below.

3) Card purchase transaction

   Line 1: Resident Card _ Card Purchase Debt 3200

   2nd Line: Seongbuk North Gas Station_Car Maintenance Fee 3200

   (Commentary)

        -Assume that the card company borrowed cash from the card company and cashed out the vehicle maintenance fee.

-Card debt is a type of cash borrowing that must be paid in cash.

4) Card Sales Transaction

Row 1: In Kyu Park_Sales 2000

2nd Line: Outgoing Samjin Card_Card Sales Bond 2000

   (Commentary)

        -It is assumed that the sales amount is cashed out and loaned to the card company.

This is because card receivables are a type of cash loan that must be paid in cash.

5) Transfer Payment Transactions

   Line 1: Entry Gyeonggi Bank_Normal Deposit 900

   2nd day: KEPCO_Electricity 900

   (Commentary)

-It is assumed that cash is withdrawn from the ordinary deposit account, deposited into the company's safe, and paid for electricity.

6) Transfer Receipt Transaction

Line 1: Incorporated Seoul Corp._ Accounts Receivable 800

2nd Row: Outgoing Bank_Normal Deposit 800

   (Commentary)

-Records shall be recorded assuming that the accounts receivable is cashed and deposited with the general deposit.

7) Accumulated cost of goods sold

Row 1: Mouth 3600

Row 2: Export Cost of Goods 3600

   (Commentary)

        Calculate the cost of merchandise sales (eg 3600) on the separate sheet.

       -This account is reversed by this amount and the balance of the product account is deducted.

       -This journal entry reduces the product account balance by this amount to indicate the ending stock.

       The cost of goods sold is medium-term in income statement.

       -The cost of merchandise sales cost is also the same as current bookkeeping.

      -In cases where it is difficult to specify a human name in such a journal entry, it may be omitted.

8) Depreciation

Head office building _ cumulative depreciation of buildings 7200 / exit headquarter building _ depreciation expenses 7200

   (Commentary)

        -Record the building as borrowed cash for depreciation.

        -The entire proceeds are recorded as cash withdrawals at depreciation.

        This journal entry increases the depreciation and depreciation balances.

       The depreciation tax amount is a debt account and is destroyed when the property is disposed of.

-In the case of one building, the name of the headquarters building, etc. may be omitted.

9) Unpaid Interest

Row 1: Mouth Kim Doo-seung_Unpaid Interest 600

2nd line: Kim Dooseung_Payment 600

   (Commentary)

        -It is written to Kim Doo-seung as borrowed cash as much as unpaid interest.

        -Record the interest paid in cash to Kim Doo-seung again.

This resentment increases the debt on interest and the loss on interest.

10) Two-way journal entry for cash transactions

      <Cash spending transactions>

Row 1: Mouth Deposit Box 500

2nd row: KEPCO_Electricity 500

   (Commentary)

       Record the receipt of cash in the safe.

       -Record electricity payments to KEPCO in cash.

       -You can create a journal vault ledger and electricity bill ledger.

      -When rescinding cash transactions as an alternative transaction method, a vault account should be used instead of a cash account. In this case, the cash balance of the vault should be prepared by preparing a vault ledger.

      -The journal voucher in the present invention omits the record of the vault account in the case of cash transactions.

        * Spending transaction records only one side like [KEPCO_Electricity 500].

        * Cash balances are calculated at the journal voucher when cash transactions are made on one side.

* In this case, the journal voucher acts as a cash journal, so you do not need to create a cash journal separately.

<Cash deposit transaction>

Line 1: Immigration Guardian-Borrowings 4000

2nd row: Safe Deposit Box 4000

   (Commentary)

-Record Min Kyung-ho as receivable in cash.

-Record this amount as withdrawal into the safe.

-In this case, the Vender Ledger increases withdrawals and deposits decrease.

-The cash balance of the safe is [base balance + withdrawal amount-deposit amount].

11) reverse journal

     -Reverse journal entry is a journal entry to add or subtract the balance of a specific account.

     -Representative journal entry is the accounting journal of the cost of goods sold at the closing date.

* Example: Incoming Goods 3600 / Outgoing Goods Cost 3600

-The reverse journal should be conducted after understanding the attributes of each account.

       * Product account is increased by withdrawal, so to reduce

       * Borrowing accounts are increased by deposit, so you will need to make a withdrawal journal to reduce it.

 -The opposite journal must be done both on and off.

* Otherwise, the total amount of deposit and withdrawal will be inconsistent.

President of Life and Subject

1. Example of sales transaction, general ledger of sales, ledger by sales

Journal Entry: Example Journal

Table 8 below is an example of an example journal, and Table 9 is an example of sales ledger.

(Commentary)

The above ledger is the sales ledger among the subject ledgers.

This sales ledger is called the general ledger of sales ledgers by person.

* The reason for this is that the total sales ledgers below are the ledger balance.

* The relationship is the same for other subjects and lives.

This ledger is a ledger written in the middle of the journal entries in which the subject is sales.

This ledger can also be created in the medium term in a white ledger.

In the medium term, if a journal entry is a mouth, it is also said to be a mouth.

* If journal entry is withdrawn, record withdrawal and record in withdrawal column.

* For the remaining matters such as the month and day, the journal entry should be written in the relevant column.

* If the counterpart account is cash, it is the current bookkeeping method, but it may be omitted.

* The ledger is to calculate the balance for each person or subject.

* You may add the journal, the journal page number field, as the medium term on the ledger form.

* Basic balances are stated in the balance sheet.

* Since this is an account for sales, there is no opening balance, so the record is omitted.

* The profit and loss account does not have an opening balance, and therefore no opening balance.

* The balance of the ledger is calculated by the following method (see Table 10).

For credit accounts, the balance increases withdrawal and the balance decreases with deposit.

   As a result, withdrawals are increasing and deposits are decreasing.

   Loans and interest paid are typical cases.

 * The balance of gains / losses is increased by deposit and the balance is reduced by withdrawal.

   Therefore, deposits are increasing and withdrawals are decreasing.

   Borrowings and interest income are two of the most common cases.

 * If there is an opening balance, it can be added as it is.

   That is, balance = withdrawal amount-deposit amount + basic balance.

   Or balance == deposit amount-withdrawal amount + basic balance.

 * When the balance is mid-term to the ledger

   1) You can enter the balance of your loan, etc. in both the withdrawal column and the balance column.

   2) Similarly, account balances, such as borrowings, may be entered in both the deposit and balance fields.

   3) In this case, balance = withdrawal amount-deposit amount or balance = deposit amount-withdrawal amount etc.

* The above method is also applied when calculating the balance of the ledger for each person.

  In other words, if your name is associated with a credit account, follow the credit balance method.

  If the person involved in the profit / account is the same, follow the balance method.

Tables 11 and 12 below are examples of sales ledgers.

(Commentary)

The Seoul boss and Park In-gyu, the sales ledger, are the white ledgers of the white ledgers.

These ledgers are books made by mid-term sales journal entries for Seoul Corporation or Park In-kyu.

   -Basic balances shall be mid-term based on the white-listed subsidies of the subjects used in the preparation of the basic balance sheet.

   -The medium-term method is the same as that of the subject director.

   -If there are a large number of sales persons, a life ledger should be prepared for each of the plurality in the medium term as above. If not, it will not be possible to determine the sales per person.

2. Examples of borrowing transactions, general ledger of borrowings, and ledgers by person

<Journal Entry: Example of Borrowing Transactions>

Tables 12 to 16 below show examples of loan transactions and ledgers, and show general ledgers and general ledgers.

(Commentary)

The above ledger is also written in the medium term as only the receivables of the borrowing as the subject ledger and the life ledger.

The opening balance is the medium term in the opening balance sheet and its supporting statement.

The ledger must be completed in this manner for all subjects.

The balance of the subject ledger of the ledgers written in this way is medium-termed as a trial balance and used to prepare income statements and balance sheets.

The life ledger serves as proof of the balance of the subject ledger and is used for management decision-making by checking the balance of white bonds and debts.

Table 17 below shows an example of a trial table.

(1) Preparation procedure of trial schedule

   -The trial schedule shall be prepared by writing the final balance of each subject director along with the name of the final form.

   -In the medium term, the position is in the withdrawal balance column because the credit / loss account is the withdrawal balance, and the car / profit account is the withdrawal balance. Deposit and withdrawal balance may be abbreviated as deposit and withdrawal.

   -When the medium term is completed, the withdrawal sum and deposit sum should be calculated respectively.

   -If the entry and exit is the same, the journal entry, ledger, and trial balance are considered to be correct.

   -This is called the entrance and exit verification.

   -If the entry and exit do not match, the entry and exit should be matched by correcting the discrepancy by tracing back to the trial process mid-term process, ledger, journal, etc.

   -If there are no errors, the reason for the coincidence in the trial is that

     (1) Match property and liabilities in the basic balance sheet;

        * In the balance sheet, assets are withdrawal balance and debt is withdrawal balance.

        * Therefore, the entry and exit of the balance sheet will be consistent.

     ② In the journal entry journal entry, the entry and exit of each transaction will be recorded accordingly.

        * A descriptive journal entry of both amounts is always consistent with all transactions, including cash transactions.

        * For preprinted journal entries that do not list the vault of the counterpart account for cash withdrawal transactions, only one entry and exit may be recorded, so the balance of entry and exit may not match.

        • If the calculation and recording of the cash balances in the journal entries resulting from the cash withdrawal are correct, then the total withdrawal will always be the same.

     ③ Therefore, the entry and exit is inevitably consistent with the trial and departure table.

        In other words, the entry and exit of the balance sheet and all transactional journals always match, so no matter how many documents there are, the total amount of entry and exit is bound to match.

(2) Settlement of accounts

   -The trial table above is called the first trial table or the pre-correction trial table.

   -The balance of the trial balance is not reflected in the accrued interest interest, prepaid classification, depreciation, cost of sales, and so on.

   -This journal entry reflecting the actual situation as of the end of the period is referred to as closing settlement or closing journal entry.

   -A closing journal entry is a kind of reverse journal entry because it is an artificial reduction or increase of each account balance.

   -A settlement journal is a non-cash alternative transaction, so an entry-exit balance journal must be performed.

   -If a settlement journal entry is conducted, it must be mid-term to the ledger, and therefore the balance of the ledger for each subject must be recalculated.

   -If the balance of the subject director changes, of course, the trial schedule must be rewritten.

   -This trial table is called the trial or final trial table after modification.

-The principle and method of closing journal entry is the same as the current bookkeeping, and it can be said that there is only a difference in the degree of journal entry by entry / exit rather than the difference in the entry / release.

(3) Example of Settlement Journal Entry

   1) Interest and accounting ('/' is a line separator)

Income_Import Interest Amount / Investor_Unpaid Interest (Profit increase, Property increase)

   2) Unpaid Interest

Interest_Payment Interest / Payment_Payment Interest (Debt, Loss)

   3) Athlete and accounting

Name of Player_ Player Interest Amount / Name of Player_Import Interest (Debt, Profit Loss)

   4) Depreciation

Accumulated Depreciation Amount / Depreciation Amount (Debt, Loss)

   5) Cost of Sales

Incoming goods amount / outgoing goods sales cost amount (loss of property, loss)

   6) Bad debt amortization

Admission_Lost Amount / Origination_Depreciation Amount (Property Loss, Loss)

Table 18 below is an example of the final trial table.

  -The above trial table is the final trial table.

  -This table is the final balance for each subject that reflects additional journal entries such as depreciation, unpaid and unpaid interest, and cost of goods sold.

For this reason, subjects such as depreciation, which were not included in the pre-correction trial table, are additionally displayed as above.

-After revision, the trial balance must be identical with the total amount of the deposit and withdrawal.

-If entry and exit coincide, the balance sheet attribute of each subject should be indicated as above.

  * This marking is unnecessary if mastered, but is essential for beginners and students.

-The criteria for determining the balance of each subject in balance sheet is as follows.

     Loan: If the balance of a subject is money / recovery, the loan will be determined.

           * Cash is a rental or saving property because it is a safe deposit or safe deposit.

     Borrowing: If the balance of a subject is payable / repayable, it is determined as borrowing or debt.

     Loss: If the balance of a subject is non-recoverable / decrease in net property, it is considered a loss.

Profit: If the balance of a subject is non-repayment / increasing net property, it is judged as profit.

Preparation of Income and Balance Sheet

<General>

   -If you extract only the balance of profit and loss from the final balance sheet and make it in the medium term, it is an income statement.

   -If the balance of the balance is only extracted, it becomes a balance sheet.

Preparation of Income Statement

                Table 19 shows an example of income statement.

Income statements do not coincide with the medium-term statement in the balance sheet.

Net income is net of losses on income.

Entering net income into the lesser of losses and profits coincides with the entry and exit.

If the net income is finalized in the income statement and the inputs and outputs coincide, the income statement is completed.

Table 20 is an example of a balance sheet.

The balance sheet does not coincide with the balance sheet as long as it balances only the balance of the balance sheet.

Net income must be entered on the lesser of property and liabilities in order to be consistent with the entry and exit.

Net Income or Net Loss

* Can be written from profit or loss plus profit,

* It can also be calculated from the balance sheet by deducting debt from the property.

* Either way, the value must be the same.

* If it is different, there is an error in the process from journal entry journal to trial table.

* If this error is corrected and recalculated, it must match.

The balance sheet is also completed if the entry and exit coincide.

The balance sheet thus prepared is also called the final balance sheet.

This balance sheet becomes the next balance sheet.

It is the cycle of accounting that the balance of each subject on the basic balance sheet is mid-term to each ledger, then journal entry to the next journal entry, mid-term to the ledger, mid-term balance sheet, and preparation of income statement and balance sheet. Accounting.

Tenement

-Current bookkeeping is done in a complicated way, but it does not have to be complicated.

-The closing of a book means a procedure to make journal entries, ledgers, etc. used in the settlement of accounts no longer available.

-The key to the closure is to prevent the manipulation and tampering at the same time as preserving the raw data by disabling the books any more, so it is sufficient to seal all the books used in the settlement in such a way that they can no longer be modified.

-Computational accounting completes the deadline by prohibiting writing to the data file.

* A ledger is also sufficient to prohibit writing.

2 is a block diagram showing the configuration of a double accounting processing system according to an embodiment of the present invention.

Auxiliary memory device 510 is based on the transaction type and transaction type consisting of cash income, cash expenditure, traumatic (sales) income, traumatic (purchase) income, deposit income, deposit expenditure, card income, card expenditure, transfer income, transfer expenditure. A corresponding accounting table is stored, and a journal entry processing program 512 for performing accounting processing based on the journal entry and the input thereof and an accounting result are stored. In addition, when the auxiliary storage device 510 is input through the input device 530 to be described later for matching with the existing tax data, using the accounting data data already processed by the journal book processing program 512 And a tax data matching processing program 612 for converting the existing debit credit items into the displayed tax data to be stored and displayed. Tax data processed by the tax data matching processing program 612 is also separately stored in the auxiliary memory device (510).

Meanwhile, the tax data matching processing program 612 may be operated by simply clicking the tax data conversion button on the display screen displayed on various item-specific display screens (Tables 6 to 20). In the case of the already stored data, it is possible to retrieve the stored data and immediately convert the data into debit credit items (referred to as a matching process for convenience) to store the data separately. At this time, the user can convert and view the screen processed by the journal book processing program 512 in the sales ledger screen, the basic balance sheet screen or the trial balance or the balance sheet through the tax data matching processing program 612.

The output device 520 outputs a journal entry form, which is an input form, and allows the user to enter a transaction history in the journal entry journal, which is a computer input book, by the input device 530, which will be described later, and the transaction type (cash income, cash expenditure, foreign income). , Credit expenditure, deposit receipt, deposit expenditure, card import, card expenditure, transfer income, transfer expenditure, safe deposit box, etc.), account subject, amount, account, brief and so on. The output device 520 may be configured as a display device (eg, a computer monitor) 522 for providing a state or result as an image, and a printer 524 for providing a result (data) as a print.

The input device 530 is for a user to input transaction information, a search condition for obtaining a specific output result from the output device 520, that is, ledger for each account and other accounting information based on the transaction details. As the input device 530, a keyboard, a mouse, an electronic pen, or the like may be used.

The central processing unit (CPU) 540 executes the accounting processing program 512 stored in the auxiliary storage unit 510, and inputs the cash flow statement and the account subject stored in the auxiliary storage unit 510. Accounting is performed using the table. That is, the central processing unit 540 executes the journal book processing program 512 when the transfer transaction is input, compares the amount of the transfer income and the transfer expenditure, and stores the entry and exit amount in the journal book file. Using the types and accounting tables, vaults, cash transactions, deposit transactions, credit transactions, and credit card transactions are all stored in the journal file in the form of import / expense transfer transactions to create a journal voucher containing multiple transaction slips. In other words, non-transfer transactions can be entered in one side but storage is stored in two-sided journal in the transfer method. Thereafter, according to the user's request, the ledger, balance sheet, balance sheet, and income statement for each account are selectively generated. The CPU 540 includes a read only memory (ROM) and a random access memory (RAM), which are storage devices for data processing.

In addition, when the auxiliary storage device 510 is input through the input device 530 to be described later for matching with the existing tax data, using the accounting data data already processed by the journal book processing program 512 And a tax data matching processing program 612 for converting the existing debit credit items into the displayed tax data to be stored and displayed. Tax data processed by the tax data matching processing program 612 is also separately stored in the auxiliary memory device (510).

Meanwhile, the tax data matching processing program 612 may be operated by simply clicking the tax data conversion button on the display screen displayed on various item-specific display screens (Tables 6 to 20). In the case of the already stored data, it is possible to retrieve the stored data and immediately convert the data into debit credit items (referred to as a matching process for convenience) to store the data separately. At this time, the user can convert and view the screen processed by the journal book processing program 512 in the sales ledger screen, the basic balance sheet screen or the trial balance or the balance sheet through the tax data matching processing program 612.

Figure 3 is a flow chart illustrating a schematic book recording process of a method and system for processing double accounting according to the present invention.

Referring to Figure 3, the procedure for recording the book is as follows.

Double accounting processing method according to the present invention

(1) creating a basic balance sheet

    The underlying balance sheet is the subject / person property and debt statement of the foundation.

(2) creating a cash journal

    A book that records cash and non-cash transactions in a deposit and withdrawal system.

  In the book system according to the present invention, all transactions are regarded as cash transactions.

(3) Steps to prepare subject ledgers and white ledgers

    It is a ledger that categorizes cash disbursements by subject and person.

(4) preparing a trial table or trial table

    It is a document showing the balance of each subject in one table. After observing this table, if there is a matter to be cleared, the final settlement table is made by closing the journal entry in the cash journal.

(5) preparing income statement and balance sheet

    The final trial statement is categorized into profit and loss and balance sheet, and then classified into income and balance sheet according to its attributes.

Steps (1) and (2) in the above steps are recorded by the user in a deposit and withdrawal method, and then steps (3) and (4) are automatically processed by the journal book processing program (or accounting processing program) according to the present invention. The description thereof is similarly described in the contents previously filed by the applicant of the present invention, and thus detailed description thereof will be omitted. However, the cash record, which is a feature of the present invention, is processed only in one row and is recorded only once, and the trial and profit and loss and balance sheets are automatically generated in the process of the following steps (3)-(5) through the safe account.

4, the double accounting method having a safe account in accordance with the present invention

Entry and exit balance entry step (S310),

Person name / subject input step (S320),

Amount input step (S330),

Brief input and cash balance display step (S340),

Storage step of the input document (S350),

Accounting ledger, trial statement (ie accounting) and financial statements (income statement and balance sheet) output step (S360).

Detailed description of each step has already been described in each step, including Table 6, so duplicate description will be omitted.

5 is a block diagram illustrating an example of the journal book processing program of FIG. 2 in detail.

5 is a block diagram illustrating an example of the journal book processing program of FIG. 2 in detail.

5, journal entry processing program 512 according to the present invention is

An input / output signal transmission unit 5122 for transmitting and processing an input signal input by a user and an output signal processed and output by an apparatus of each part of a program to be described later;

Control unit 5120 for controlling each device and function of the journal voucher processing program,

Cash journal display unit 5141, which displays the cash journal of Table 6,

Vault account display section (5143) for displaying the vault account in Table 4, Table 7, Table 17, Table 18 and Table 20,

Journal entry factor determination unit (5132) for analyzing the transaction data input journal entry,

Basic balance sheet display unit 5133 for displaying the basic balance sheet form of Table 4,

Basic balance sheet auxiliary statement display unit 5134, which displays the basic balance sheet auxiliary statement of Table 5,

Income statement display section (5135) that displays the income statement (income statement) in Table 19,

Balance sheet display unit 5136 for displaying a balance sheet (balance sheet) of Table 20,

Trial-table display unit 5137 for displaying the trial and final trial tables in Tables 17 and 18,

White ledger display section by subject (5138), which displays white ledgers by subject in Tables 9, 11, and 12,

Cash balance calculation unit (5141) for calculating the cash balance and the cash balance of various materials,

In the case of a replacement transaction, the replacement transaction determination unit 5514 is configured to determine the replacement transaction through the slip.

Most of the various tables displayed in the present invention are displayed under the control of the controller.

6 is a block diagram illustrating an example of the tax data matching processing program of FIG. 2 in detail.

Referring to Figure 6, the tax data matching processing program 612 according to the present invention

Tax data matching processing program control unit 6120 to control the overall device and function and to determine whether to store the converted data for each display screen and processing;

Journal voucher generation / display unit 6121 for creating and displaying journal vouchers,

Income statement generation / display section (6125) for generating and displaying income statement (income statement),

Balance sheet generation / display unit 6123 for generating and displaying a balance sheet (balance sheet),

Trial table generation / display unit 6122 for generating and displaying trial tables,

Account ledger generation / display unit (6124) for creating and displaying account ledgers,

A function for converting individual data to be converted when a tax data matching request signal is received from an input device, and a function for matching and converting previously generated accounting data to tax data to enable batch conversion of each generated data. Tax data matching conversion unit (6126) to perform,

Most of the various tables displayed in the present invention are displayed under the control of the controller.

500: Double Accounting Processing System
510: auxiliary storage
512: accounting processing program
612: Tax data matching processing program
520: output device
522: display device
524: printer
530: input device

Claims (6)

An input device for inputting a signal, an output device for outputting a cash journal screen, a tax data matching processing program, a journal book processing program, an auxiliary memory device for storing accounting processing results, and a central processing device for controlling the overall device; In the double accounting processing method having a tax data matching processing function using a double accounting processing system,
(i) displaying a cash journal screen, which is an input screen, for decomposing transaction details data into a month date, an entry / exit balance, a person's name, a subject, an amount, and a commentary item according to an input signal from the input device;
(ii) generating and storing at least one cash journal file as the transaction history data divided as described above is input and the accounting document is completed;
(iii) As the preparation of the ledger for each subject is required according to the input signal from the input device, the journal book processing program is executed to search the stored at least one cash journal file to extract the documents in which the corresponding subject is inputted one by one. Generating star ledger data;
(iv) generating trial sheet related data in which subject balance information for the subject ledger is collected as a trial table for the subject ledger is requested according to an input signal from the input device;
(v) determining whether a balance sheet or income statement is required; And
(vi) When the balance sheet is required according to an input signal from the input device, the balance sheet data is extracted from the balance balance sheet to generate a balance sheet data of a cash inflow / exchange method; and if the income statement is required, Extracting income and expense account balances from the trial balance data to generate income statement data in a cashier; And
(vii) matching the created cash journal file, subject ledger, trial balance, and balance sheet data to existing tax data;
Double accounting processing method having a tax data matching processing function comprising a. delete The method of claim 1,
The tax data matching processing program is driven by clicking the tax data conversion button on the display screen displayed on the item-specific display screens, and if the data on the display screen is already stored, performs a matching process of converting the credit data into debit items immediately. Double accounting processing method having a tax data matching processing, characterized in that for storing the processed data separately. The method of claim 3, wherein
Tax data characterized in that the data on the display screen is converted and stored separately by running the tax data matching processing program on the display screen displaying the sales ledger screen, the basic balance sheet or the trial balance or the balance sheet through an input device. Double accounting method with matching processing function. A voucher processing program and an accounting processing program for storing cash journal files, accounting processing based on the input and the cash journal entry, and an assistant for storing accounting results. Memory;
An output device for outputting a cash journal screen, which is an input screen, for a user to decompose transaction history data into a month date, an entry and exit account, a person's name, a subject, an amount, and a commentary item;
An input device for inputting a search condition for a user to input transaction information or to search previously stored information, and to obtain a specific output result of account-specific ledger and other accounting information from the output device;
A journal book processing program stored in the auxiliary storage device is executed to create a cash journal file using the cash journal history and the accounting table inputted by the input device, and subjects are processed according to a user's request signal through the input device. It includes a separate ledger, trial balance, balance sheet, and a central processing unit to selectively prepare the income statement.
When the matching request signal for matching with the existing tax data is input through the input device, the auxiliary memory device uses the accounting data data already processed and stored by the journal book processing program to convert the existing debit credit items into tax data. Claims 1, 3 and 4, comprising a tax data matching processing program for converting, storing and displaying, and separately storing the tax data processed by the tax data matching processing program. A compound accounting processing system having a tax data matching processing function according to any one method. The method of claim 5, wherein the tax data matching processing program
Tax data matching processing program A control unit which controls overall devices and functions and determines and processes whether or not to store the converted data for each display screen;
Journal voucher creation / display for creating and displaying journal vouchers,
Income statement generation / display section for generating and displaying income statement (income statement),
Balance sheet generation / display unit for generating and displaying a balance sheet (balance sheet),
Trial table generation / display unit for generating and displaying trial tables,
Account ledger generation / display section for creating and displaying account ledgers, and
A function for converting individual data to be converted when a tax data matching request signal is received from an input device, and a function for matching and converting previously generated and stored accounting data to tax data to enable batch conversion of each generated data. Double accounting processing system having a tax data matching processing function, comprising a tax data matching conversion unit for performing.

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