KR20040002457A - Automatic journalizing method and system - Google Patents

Abstract

PURPOSE: A method and a system for processing automatic journalizing are provided to enable a novice who does not have expert knowledge of financial to process journalizing automatically by applying disorder journalizing. CONSTITUTION: An automatic journalizing management server(181) includes a journalizing processing part(182) and a transaction outline security part(184), and a controller(183). The controller(183) controls login process of users based on user information stored at a user information database(130). The controller(183) transmits data for searching journalizing to the user through a server(170). The transaction outline security part(184) intermediates constructing of a transaction journalizing information database(186) using an account subject database(185).

Description

Automatic journal processing method and system {AUTOMATIC JOURNALIZING METHOD AND SYSTEM}

The present invention relates to an automatic journal processing method and system, and more particularly, to an automatic journal processing method and system employing the reverse order journal processing method.

Various transactions arising from economic activity can be converted into accounting data and stored in order to become financial information that can be used for various purposes in business management. The accounting expert converts the basic data generated by the transaction into the accounting data by analyzing the generated transaction according to the double bookkeeping principle, setting up the accounting subject according to the balance classification, and allocating the corresponding amount to the balance average. This is called the journalizing process.

Recently, with the development of information processing technology, there is an environment in which transaction data can be processed quickly by computer, and various methods have been attempted to automate the journal entry process of converting transaction data into accounting data (usually financial accounting data). It is becoming.

The key task for this automatic journal processing is the question of what amount of transactions should be distributed to which account subjects on which items in the balance based on the eight elements of the transaction. That is, how to classify transaction types and how to choose balance and accounting subjects. Hereinafter, the conventional techniques for semi-automatic or automatic journal processing will be described.

The automatic journal entry processing method of accounting data disclosed in Korean Patent Application Publication No. 2002-0003666 (Application No. 10-2000-0034993) (hereinafter, abbreviated as 'Prior Art # 1') is a keyword retrieval method. The technique employed by Prior Art # 1 provides a user with account subject information that can be matched to all relevant transaction brief data when the user enters a transaction term familiar to him as a search keyword (e.g. 'Payment'). In this way, the user selects an accounting subject and becomes a journal entry (see Fig. 5 of the conventional technique # 1).

Although the prior art # 1 provides a semi-automatic journal processing system that allows even non-experts to process journal entries, the user does not automatically determine the subdivision, so the user must determine the subdivision, which is not a simple transaction. In this case, there is a problem that there may be chaos in the chassis. Prior art # 1 requires multiple keyword searches and journal entries in the case of a 'compound transaction' (i.e., a transaction in which multiple credit account subjects simultaneously occur in one transaction), and the user selects an account subject. Difficulties can follow. Because of this problem, the prior art # 1 additionally adopts a check and correction operation by a specialist, and thus has a limitation in implementing an automatic journal (see Fig. 6 of the prior art # 1). In addition, according to the prior art # 1, there is a problem that a number of keyword searches must be performed several times, resulting in a lot of inefficient cases in which the final transaction summary and corresponding account subjects can be found.

Japanese Patent Application Laid-Open No. 2001-167221 (Application No. 2000-297079) (hereinafter referred to as Prior Art # 2) categorizes all transactions (16 types) in one step and provides them on the user's computer screen. When one is selected, detailed transaction items corresponding to the transaction type selected in step 2 are presented so that when the user selects one of them, the corresponding account subject is automatically confirmed.

Since the prior art # 2 classifies all transactions into patterned transaction types in the first and second phases by the system, when the transaction is not patterned, it is confusing and difficult to process the journal entry. That is, since only the fixed type is selected by the system in advance, the flexibility of the user's selection of the transaction type is not secured. In addition, in the case of a compound transaction, the user must separate the compound transaction into several simple transactions and use the automatic journal system of the prior art # 2, which is difficult for non-experts to use and has limitations in automation.

According to Korean Patent Registration No. 10-0230455 (Application No. 10-1997-0030825) (hereinafter abbreviated as 'Prior Art # 3'), a transaction type (e.g., , "Withdrawal or deposit"), the type of transaction (e.g., withdrawal, receipt, funding, financial withdrawal, etc. and details of the transaction type), and the terms of the transaction (e.g. cash, deposit, draft, (Trademark, Offset) is determined (see Fig. 12 and Fig. 13 of the prior art # 3), and based on the system, an automatic journal processing for debiting the credit and setting the account subject is performed for the transaction. 3, see Figure 14).

Prior Art # 3 breaks down the transaction type and provides it to the user, which can enhance the accuracy of the journal entry, but has the disadvantage of requiring the user to become more familiar with accounting knowledge. In addition, since the prior art # 3 selects only the fixed type in advance by the system, the flexibility of the user's selection of the transaction type classification is not secured, resulting in inconvenience. Moreover, in the case of a compound transaction, the user has to use the automatic journal system of the prior art # 3 by separating the compound transaction into a plurality of simple transactions, and thus it is difficult for non-experts to use, which limits the automation.

Korean Patent No. 1996-0014186 (Application No. 1993-0014324) and US Patent No. 6,085,173 with priority thereof disclose the same invention for automatic journal entry, which will be referred to as prior art # 4.

According to the prior art # 4, for the preferred transaction, the user selects which of the five fields of 'purchase activity', 'sales activity', 'financial activity', 'production activity' and 'management activity'. Then, the user is provided with a menu of prepared second business activities that can take place for the selected field, the user selects one of them, and the associated payment method (cash, deposit, credit, bill, advance payment (or down payment)). Once you have selected and entered the payment amount, the journal entry will be processed by the system.

Prior art # 4 increases user convenience and implements automatic journals, but it is difficult to process complex transactions automatically like the prior arts. In the prior art # 4, it is difficult to configure the system because all potential transaction patterns must be reflected in the system processing unit in order to match the second corporate activity menu and the final account subject. In order to solve the system difficulty, the user's menu is required. The burden of selection or data entry becomes large. Also, for example, when a transaction is 'purchased from a bank loan,' it can be classified as a 'purchasing activity' or a 'financial activity'. As such, if the main activity aspect of the pattern is ambiguous due to resentment of resentment, the user's menu selections may be confusing and the system configuration itself may be difficult.

As described above, in order to overcome the limitations of the conventional automatic journal processing method and system, while the convenience of the non-expert user is increased, the transaction summary determined by the user and the final debit account account are accurately and completely matched ( It should be able to be matched, and it should be able to automatically process various trades and complex (gender) transactions. In addition, the system must be configured to provide flexibility in terms of utilization of the user while overcoming the difficulty of processing due to the duality or double-sidedness of the journal. Finally, the limitations and technical difficulties of the prior art as described above are overcome. This requires research and development of new automatic journal processing methods and systems based on deeper consideration of journal data processing of transaction data.

The present invention has been proposed in order to solve the problems of the prior art, and provides an automatic journal processing method and system that enables automatic journal processing only by inputting transaction data even by a user without specialized accounting knowledge by adopting a reverse order journaling method. Its purpose is to.

It is another object of the present invention to provide an automatic journal processing method and system that can precisely process journal entries by clarifying the classification of transactions by employing binary transaction classification criteria.

It is another object of the present invention to classify transactions in a complex transaction by combining the multi-dimensional transaction classification structure of the basic characteristic dimension of the transaction, the fundamental characteristic dimension of the journal entry, and the simple / composite characteristic dimension of the transaction. It is to provide an automatic journal processing method and system that enables users who are not accounting experts to perform accurate automatic journal processing simply by searching and selecting transaction briefs and entering transaction data.

According to one aspect of the present invention for realizing such an object, the automatic journal processing method comprising the steps of preparing and confirming a plurality of transaction brief in advance; Matching the pre-debit account subjects prepared in advance to each transaction brief; Assigning a transaction classification code to each matched 'trade brief / debit account subject' based on a predetermined transaction classification criterion; Generating transaction summary information having a matching 'trade summary / debit account subject' to which a transaction classification code is assigned, and storing the transaction summary information into a database (DB); Accessing and logging in to the corresponding system of the user; Providing a search / input menu for the user, searching and selecting a transaction brief by the user, and inputting corresponding transaction data; There is provided an automatic journal processing method including automatically determining a subject account corresponding to a transaction summary selected by a user and generating and storing accounting information by performing automatic journal processing using the transaction data.

According to yet another aspect of the present invention, an automatic journal processing system, comprising: a user information DB in which confirmation information about a user is stored; An accounting subject information DB for storing prepared credit accounting subjects in advance; Prepare and confirm a plurality of transaction briefs in advance, match the credit account subjects to each transaction brief, and then trade for each matched 'trade brief / debit account subject' based on the prescribed transaction classification criteria. A transaction brief information DB for assigning a classification code and generating and storing transaction summary information having a matching 'trade summary / debit account subject' to which a transaction classification code has been assigned; An accounting information DB for storing accounting information; A web server for connecting a user to a system through a user interface and a communication network to retrieve information provided from the system and to input necessary information; Controls the process of creating transaction summary information DB, controls the login process of users who access through the web server based on the confirmation information of the user stored in the user information DB, and provides the user with a specific method of searching and selecting the transaction summary. The user menu for 'Transaction data input' is provided through the web server, and the account subjects for each credit card corresponding to the transaction brief selected by the user are automatically determined and the automatic transaction processing is performed using the corresponding transaction data to provide accounting information. An automatic journal processing system including an automatic journal management server for generating and storing the accounting information DB is provided.

1 is a schematic diagram of an automatic journal processing system and its peripheral system according to an embodiment of the present invention;

2 is a diagram showing a detailed configuration example of the automatic journal management server shown in FIG.

3 is a flowchart illustrating a development process of an automatic journal processing method according to the present invention;

4 is a diagram illustrating a configuration example of a transaction classification code including a transaction classification code to which a binary classification criterion is applied for each payment characteristic according to a first embodiment of the present invention;

5A through 5C are flowcharts illustrating a process of assigning a transaction classification code according to a binary classification criterion for each payment characteristic in the first embodiment of the present invention;

6A through 6D are flowcharts illustrating a process of assigning a transaction classification code by applying binary classification criteria for each basic characteristic of a transaction (activity) according to the second embodiment of the present invention;

7 is a flowchart illustrating a transaction classification process applying binary classification criteria for each basic characteristic of a transaction (activity) according to the third embodiment of the present invention;

FIG. 8 is a diagram illustrating an example of a transaction classification in consideration of a 'main transaction side' and a 'corresponding transaction side' of an attribute of a journal in accordance with a third embodiment of the present invention;

9A and 9B illustrate a transaction classification chart in which the concept of 'basic transaction' and 'side transaction' in addition to the main characteristics of a journal is additionally applied to each of the 'main transaction side' and 'corresponding transaction side' in the third embodiment of the present invention. And a diagram illustrating an example thereof,

FIG. 10 is a binary classification criterion by organically integrating three dimensional characteristics of each of the basic characteristics of a transaction, the basic characteristics of a journal, and the simple / composite characteristics of a transaction, according to a third embodiment of the present invention. A diagram illustrating the transaction classification code system you created,

FIG. 11 is a diagram illustrating a configuration example of transaction brief information generated by matching account subjects for each credit for each transaction brief by applying the configuration example of the transaction classification code of FIG. 10;

12 is a flowchart illustrating a detailed process of an execution step from searching for a transaction summary to generating and storing accounting information in an automatic journal processing process according to a third embodiment of the present invention;

13 illustrates an example of accounting information generated according to an exemplary embodiment of the present invention.

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

180: automatic journal processing system

110: accounting information DB 130: user information DB

185: account subject information DB 186: transaction brief information DB

181: Automatic Journal Management Server 170: Web Server

200: communication network 301, 302, 303: user interface

S310: Confirmation of a plurality of transactions brief step

S320: matching each of the transaction summary prepared in advance by credit account subjects

S330: granting a transaction classification code based on a predetermined transaction classification criteria for each matched 'trade brief / debit account subject'

S340: step of generating and storing the transaction summary information DB having a matching 'trade summary / credit account subjects' has been assigned a transaction classification code

S350: user accessing the system and logging in

S370: search / input menu for the user and search and selection of the transaction brief by the user, step of entering the corresponding transaction data

S380: step of automatically confirming the account subjects for each debit credit corresponding to the selected transaction brief and performing the automatic journal processing using the corresponding transaction data to generate and store accounting information

First, to help understand the description of the present invention, the definition of the term is as follows.

'Journalizing' means the accounting of debit and credit items is determined according to the double-accounting bookkeeping principle of the balance average in order to record transaction activity using transaction data generated by the company. It is an accounting procedure.

'Transaction brief' is supplementary text data to help users understand by summarizing transaction details in journal entry process for transaction record.

'Daily transaction' means any general transaction related to a company's external or internal activities.

A 'financial transaction' is an accounting procedure that derives from the valuation and distribution of assets, liabilities, capital, revenues and expenses for the purpose of reporting on operating activities as financial statements, closing the results of a company's daily activities over a period of time.

A 'purchasing sales activity transaction' is the basis of the company's profit generation. It is a transaction related to the generation of revenue and cost of goods that generate revenue in accounting.

'Management activity transactions' are transactions related to management activities, which are all activities that support a company's purchase and sales activities.

An 'occurring transaction' is a transaction that requires a transaction record to be accounted for, regardless of the outflow or inflow of funds. In some cases, a settlement may be necessary after the first occurrence and may be terminated by the occurrence itself.

A settlement transaction is a transaction that is not closed at the same time as the occurrence transaction, and is divided into a settlement settlement transaction that requires settlement and a settlement settlement transaction for settlement required transactions.

'Fund-related transactions' are transactions involving the inflow and outflow of cash or deposits into trading activities.

'Non-financial transaction' means a transaction that does not involve cash flows or deposits.

'Revenue trading' is a transaction that causes an increase in corporate profits, and a 'cost transaction' is a transaction that causes a decrease in corporate profits.

'External transaction' refers to a transaction with an external entity of a company, and 'non-external transaction' refers to an internal transaction such as settlement settlement and transfer between items.

"Alternative transaction" means a company's internal transactions, i.e., non-external transactions, transfer transactions between accounts of assets, capital, liabilities and profits, subdivided into general substitutions (eg deposits and cash substitutions), profit and loss substitutions (eg For example, it can be divided into valuation loss replacement of inventory assets, and settlement replacement (for example, depreciation of assets).

'Payment (required) transaction' is a company's external transaction, which presupposes a process of cashing.It is divided into 'immediate payment transaction', which is cashed immediately after the transaction occurs, and 'deferred transaction' when the transaction occurs and the cashing point is separated. Payment transactions'.

A 'deferred settlement transaction' is a deferred settlement transaction in which cash is made first before a transaction occurs, and later offset with an occurrence transaction.

'Deferred payment transaction' is a deferred payment transaction that defers cash when a transaction occurs and later clears the cash.

Key concepts for automatic journal processing in the present invention are as follows. In other words, a user-friendly transaction brief can be configured to input the user's data for journal entry processing so that the transaction brief and transaction amount can be easily entered even if the accounting expert is not referred to (hereinafter referred to as 'user input process'). It is the organic integration of the process (hereinafter referred to as 'automatic journal process') that the matching (matching) of the subdivisions and account subjects corresponding to the transactions classified by the system is automatically and accurately performed by the system.

To this end, the automatic journal processing method of the present invention summarizes the transaction contents after the <manual part selection> ('preceding part') of <credit item and debit item and account subject (required accounting expertise) in the conventional method. Unlike the journal entry sequence of making a brief selection (or input), entering information on other accounts, etc., or entering the corresponding amount> ('trailing part'), the conventional 'leading part', which requires accounting expertise, is then automatically processed and the user Takes the reverse order of journal entry, requiring that the conventional 'trailing part' be processed first without accounting expertise. That is, in this sense, the present invention is characterized by an automatic journal processing method and system employing a 'reverse journal entry method'.

In the present invention, by adopting the reverse order journaling method, it is possible to provide the flexibility to implement the user's utilization method while realizing the automation of the journaling in a more concise manner. Without changing the design of the system, it is possible to accommodate the various needs of the user by allowing the administrator or the user of the system to update the transaction summary information stored in the transaction summary information DB according to the situation and conditions of corporate activities.

The present invention also organically integrates the classification of the basic characteristics of transactions, which are easy for the user to understand, and the classification of the essential characteristics of the journal entries necessary for accurate journal entry, using binary classification criteria. In this way, it is possible to cope with the complex and various transaction forms, while overcoming the difficulty of classifying the transaction due to the duality of the journal, and constructing a transaction classification system that can implement the automatic journal (detailed later).

1 is a schematic diagram of an automatic journal processing system and its peripheral system according to a preferred embodiment of the present invention. Automatic journal processing system 180 according to a preferred embodiment of the present invention, as shown in Figure 1, the user information DB 130, accounting subject information DB 185, accounting information DB 110, transaction brief information DB 186, automatic journal management server 181, and web server 170. Peripheral systems of the system 180 include user interfaces (UIs) 301, 302, and 303, and a communication network 200.

The account subject information DB 185 stores account subject information (for example, account subjects and their unique codes) for each of the subordinate credits (prepared in advance). The accounting information DB 110 stores accounting information generated through an automatic journal processing process by the automatic journal management server 181. The web server 170 mediates the user to access the system 180 through the user interface 301, 302, 303, and the communication network 200 to retrieve information provided from the system 180 and input necessary information.

The user information DB 130 stores information for identifying a user (ie, user information) (for example, a user ID, a password, a contact, an address, and the like). The transaction brief information DB 186 prepares and confirms a plurality of transaction briefs in advance, matches each account brief with the debit account subjects (stored in the account subject information DB 185), and then matches each matched ' Transaction briefs with a matching 'trade brief / debit account subject with a transaction classification code' generated by assigning a transaction classification code to a transaction brief / debit account subject based on a given transaction classification criterion. Information> is saved.

The automatic journal management server 181 controls the generation process of the transaction brief information DB 186 (to be described later in connection with steps S310, S320, S330, and S340 with reference to FIG. 3), and the user information DB 130. Based on the user information stored in the user control the login process of the user connected through the web server 170, and the user menu for the 'search and selection of the transaction brief, input the corresponding transaction data' to the user in a predetermined manner to the web server ( 170) and automatically determine account subjects for each credit card corresponding to the transaction brief selected by the user, and generate accounting information by performing automatic journal processing using the corresponding transaction data entered by the user. Save to 110.

In more detail, the automatic journal management server (181) by the automatic journal management server 181 (in steps (S370, S380 to be described later)) and performing the work related to the selection and processing of journal entries, the automatic journal management server ( 181) stores the transaction brief information stored in the transaction brief information DB 186 based on the transaction brief search input for the user (for example, by the user specifying the transaction type in a predetermined manner). Search and confirm the transaction classification code. The automatic journal management server 181 extracts the transaction summary data corresponding to the confirmed transaction classification code from the transaction summary information DB 186 and then provides the user with the extracted transaction summary data (for example, the transaction summary list). Control to select. Subsequently, the automatic journal management server 181 automatically determines the subordinate account account corresponding to the transaction brief selected by the user, and generates accounting information by performing journal entry processing using the corresponding transaction data input by the user. The accounting information is stored in the DB (110).

2 illustrates a detailed configuration of the automatic journal management server 181 shown in FIG. 1 according to an exemplary embodiment of the present invention. According to an exemplary embodiment of the present invention with reference to FIG. 2, the automatic journal management server 181 includes a journal processing unit 182, a controller 183, and a transaction summary securing unit 184.

The control unit 183 controls the login process of the user connected through the web server 170 based on the user information stored in the user information DB 130, and secures the data for the transaction brief search input by the user. Provided to the unit 184, the extracted one or more transaction summary data provided from the transaction summary securing unit 184 to the user via the web server 170, and the transaction summary selected by the user and entered by the user The transaction data is provided to the journal processing unit 182.

The transaction brief securing unit 184 mediates the process of generating the transaction brief information DB 186 using the account subject information DB 185 and inputs transaction brief search data input by the user received from the control unit 183 (eg, For example, after determining the corresponding transaction classification code, the transaction summary data corresponding to the determined transaction classification code (for example, the transaction summary list) is extracted from the transaction summary information DB 186 (obtained). To the control unit 183.

The journal processing unit 182 automatically determines account subjects for each credit card corresponding to the transaction brief selected by the user provided by the control unit 183, and generates accounting information by performing automatic journal processing using the transaction data. The accounting information is stored in the DB (110). Hereinafter, the development process of the automatic journal processing method according to an embodiment of the present invention will be described with reference to the accompanying drawings in relation to the structure and function of the system 180.

3 is a flowchart illustrating a development process of an automatic journal processing method according to the present invention.

Referring to FIG. 3, the automatic journal processing method according to the present invention starts from the step S310 of determining a plurality of transaction briefs. This means that the system administrator and / or system user may predetermine the transaction briefs that may occur in the activities of the company using the system 180 and may update. For example, the control unit 183 uses a user menu given through the web server 170 according to the situation of the system administrator or the user during the preparation stage or the use of the system manager or user by referring to the 'standard transaction brief list' provided by the system designer. In addition, the transaction brief information obtaining unit 181 may access the transaction brief information DB 186 to perform operations such as new input and modification of the transaction brief. After step S310, the process goes to step S320.

In step S320, the account subjects for each credit card are matched to each transaction summary determined in step S310 (usually by the system administrator). The account subject matching by borrowing credit is usually prepared by a system administrator who is an accounting expert, and is performed using the account subject information stored in the account subject information DB 185 through the transaction brief securing unit 184.

Subsequently, in step S330, a transaction classification code is assigned to each matched 'trade brief / debit account subject' based on a predetermined transaction classification criteria. The predetermined transaction classification criterion according to the first embodiment of the present invention essentially includes a 'transaction classification code for each payment characteristic' (the X2 display area shown in FIG.

4 illustrates a configuration example of a transaction classification code including a transaction classification code to which a binary classification criterion is applied for each payment characteristic according to a first embodiment of the present invention, and FIGS. 5A to 5C illustrate a first embodiment of the present invention. In the example, a flowchart illustrating a process of generating a transaction classification code for each payment characteristic by assigning a transaction classification code according to a binary classification criterion for each payment characteristic. That is, the numbers in parentheses in FIGS. 5A to 5C represent 15 transaction classification codes according to binary classification criteria for each payment characteristic shown in FIG. 4.

According to the embodiment, in addition to the 'transaction classification code by payment characteristics', the 'transaction classification code by activity field' (X1 display area of FIG. 4 as the corresponding code is indicated by X11) as an auxiliary transaction classification criterion, and the 'transaction classification code by payment means' (The X3 display area of FIG. 4, the corresponding code is indicated by X31).

4 is a diagram illustrating a configuration example of a transaction classification code according to a predetermined transaction classification criterion according to the first embodiment of the present invention. Here, the meaning of the transaction classification code for each activity field means to assign a transaction classification code by classifying a field in which a user performs management activities.

According to the configuration of the transaction classification code of FIG. 4, for example, the 'employee salary cash payment' transaction is a management activity in the 'activity field', a general payment in terms of 'payment characteristics', and the 'payment means' is cash, 3021 'transaction classification code. A transaction classification code of '1082' is assigned to a 'trademark payback' transaction.

6A through 6D are flowcharts illustrating a process of assigning a transaction classification code by applying a binary classification criterion for each basic characteristic of a transaction (activity) according to the second embodiment of the present invention. The detailed basic characteristics and corresponding codes to which the binary classification criteria are applied according to the second embodiment of the present invention shown in FIGS. 6A to 6D are shown in Table 1 below.

Trading activity Deal classification code (Trade Classification by Basic Characteristics of Transactions) Daily activity deal Closing activity transaction One 2 Purchase Revenue Activity Transaction Management activity deal One 2 A deal Settlement transaction One 2 Transaction with funds Non-financial transaction One 2 (Secondary Selective Deal Classification) Revenue trading Cost trading One 2 Fund inflow (half, substitution) transaction Funds outflow (alternative) transaction One 2 Cash transactions Deposit transaction One 2 (If the secondary optional transaction classification is not applicable, the transaction classification code is 0.)

As shown in Fig. 6A, the transaction activity generated is a daily activity transaction (1), purchase sales activity (1), revenue (1), occurrence (1), transaction with funds (1), fund inflow transaction (1), cash If it is determined as (1), the transaction classification code "1111111" is assigned, and the transaction activity generated as shown in FIG. 6B does not correspond to the settlement activity transaction (2), management activity (2), revenue or cost (0). ), The transaction classification code "2200000" is assigned.

As shown in FIG. 6C, when the transaction activity is determined to be a daily activity transaction (1), management activity (2), revenue (1), occurrence (1), non-financial transaction (2), a transaction classification code "1211200" is assigned. As shown in FIG. 6D, the trading activity is determined as the daily activity transaction (1), management activity (2), expense (2), occurrence (1), transaction with money (1), money outflow transaction (2), and deposit (2). Transaction classification code " 1221122 "

As is apparent from the description of FIG. 6A to FIG. 6D, in the second embodiment of the present invention, there are four transaction classifications and three auxiliary selective transaction classifications. It can be said that it is structured by binary trade classification criteria.

In the present invention, in the automatic journal entry processing of a large number of transaction types, a maximum of two quadratic squares = 16 in total with respect to four classifications based on the basic characteristics of the transaction. In addition, there are three secondary selective classifications, the first being two choices (revenue / cost choices and non-revenue and cost choices), so there are a total of four paths of choice. That is, 4 squared of 2 = 16 kinds in total. That is, as described above, the term "binary classification criteria" means that the transaction classification code is finally given by using an optional selection path and is used throughout this specification.

In summary, according to the second embodiment of the present invention, a total of 2 detailed squares = 256 detailed transaction classification codes may be generated. However, this only represents the maximum range in a simple mathematical sense and is actually somewhat less than this. The reason is the association between the classification criteria.

For example, in the case of the code “11112” corresponding to the non-fund transaction obtained through the five-step selection process in FIG. 6A, the remaining two transaction classification codes are naturally “00”. Because it's a non-financial transaction, whether it's an inflow, outflow, or cash / deposit transaction doesn't need to be judged. Therefore, the corresponding seven-digit transaction classification code becomes "1111200" eventually. Therefore, as such binary classification criteria, automatic transaction processing can be achieved by classifying all transaction types within a maximum of seven levels of transaction characteristics classification (segmentation based on basic characteristics, stage 4 / secondary optional classification, and stage 3). will be.

On the other hand, in the transaction classification code granting process based on the binary classification criteria as described above, in the transaction classification (4 types) based on the basic characteristics of the transaction, it is binary classification as "1" or "2". In (3), "1", "2", and "0" can be used as a result, which can be seen as a ternary classification. However, in the first section of the sub-selective transaction classification, the classification of the code as revenue (1) or cost (2) and if neither revenue nor cost (0) is logical. In order to reduce the number of unnecessarily long codes in the process of assigning a transaction classification code, the transaction is classified as a transaction that does not correspond to a cost, and a transaction that corresponds to a profit or a cost is again classified as a transaction corresponding to a profit and a cost. Two levels of logical choices are grouped into one category. The second and third items of the sub-selection classification are subdivisions of the money-carrying transactions of the basic characteristic classification, so only "0" here indicates that this is not the item to select.

On the other hand, according to another preferred embodiment of the present invention (hereinafter referred to as 'third embodiment'), <by the basic characteristics of the transaction>, <by the main characteristics of the journal>, <by simple / complex characteristics of the transaction> By integrating the three characteristics organically, the transaction classification code system is constructed by applying binary classification criteria and applied to the automatic journal processing method.

Unlike the second embodiment, the third embodiment focuses on the following points when considering the classification criteria of the basic characteristics of transactions. First, a company's transactions are classified into foreign transactions, which are transactions with external entities, and non-external transactions, which are internal transactions such as settlement transfers or transfers between items. Second, all transactions in an entity can be classified into profit and loss transactions and non-profit transactions, which are related to profit and loss transactions (eg, rent payments) with corresponding costs or revenues (such as product sales, for example). Such as profit or loss without corresponding costs or revenues. Third, foreign trades that are not profit or loss transactions are fund-related transactions, which can be divided into financing transactions and loans (investment) transactions.

In the third embodiment of the present invention, as a binary classification criterion based on the basic characteristics of a transaction focused on the above points, <external transaction or non-foreign transaction>, <profit or non-profit transaction>, and <finance raising> Transaction, loan of money (investment) transaction>, <transaction with corresponding cost or transaction without corresponding cost> apply. As a result of applying this binary classification, 'buy or sell', 'expense or income' and 'financing / investment' There are eight categories of transaction types: trade or loan (investment) and 'profit / loss trade'.

7 is a flowchart illustrating a transaction classification process applying binary classification criteria for each basic characteristic of a transaction (activity) according to the third embodiment of the present invention.

In addition, in the third embodiment, not only the basic characteristic dimension of the transaction but also the basic characteristic dimension classification criteria of the journal are applied. Here, the problem recognition to understand the fundamental characteristics of resentment is firstly that all of the company's activities are ultimately for profit or loss to generate profits and ultimately for the cashing out of the generated profits. Second, all external transactions of a company are closed through a cash settlement process, and the cash settlement process is cashed immediately and deferred (e.g. bill settlement, card settlement, credit settlement). The deferred payment process is deferred to payment request transactions and cashed into payment execution transactions.

Based on this problem recognition, in the approach for performing journal entry processing on transaction data, the 'main part' and 'partner part' of the transaction are set. Here, the 'main transaction side' is the aspect of the transaction (primarily showing the characteristics of the transaction that users are easy to recognize) related to the occurrence side of the act of generating profits, and the 'corresponding transaction side' is the result related to the monetization of the profit-generating activity. Showing the aspect of the transaction.

That is, according to the third embodiment of the present invention, paying attention to the dual aspect of 'main transaction side' and 'corresponding transaction side' in one transaction, an automatic journal processing method is established to reflect the essential characteristics of such journal entry. . FIG. 8 is a diagram illustrating an example of a transaction type classification in consideration of the 'main transaction side' and the 'corresponding transaction side' of the main characteristics of journals according to the third embodiment of the present invention. By dividing the aspects of the transaction in this way, the dual aspect of the transaction can be reflected to satisfy both the user convenience and the accuracy of the journal entry.

In addition, in the third embodiment of the present invention, a binary classification criterion according to simple / complex characteristics of a transaction is applied, which is a transaction classification considering whether the transaction is a simple transaction or a complex transaction. Here, a simple transaction is a transaction in which the counterpart side is one-to-one correspondence to one 'main transaction side', forming a pair, and the subdivisions are combined, and the complex transaction is the 'main transaction side' and the 'responsive transaction side'. It is a transaction in which the subdivisions are combined in one of many-to-one and many-to-many ways.

Meanwhile, FIGS. 9A and 9B illustrate a transaction in which the concept of 'basic transaction' and 'side transaction' is further applied to each of the 'main transaction side' and 'corresponding transaction side' in the third embodiment of the present invention. A diagram showing a classification chart and an example thereof. Here, the 'basic transaction' is a transaction that is essential to the realization of the transaction's original purpose (profit generation / cash) compared to the 'side transaction', and the share of the transaction (for example, the transaction amount) It can be distinguished as a feature of being large. Referring to FIG. 9B, for example, in the case of a 'traditional payout transaction', in terms of the 'main transaction', the basic transaction 'sales occurrence' (credit item at the time of the journal entry) and the incidental transaction 'VAT deposit' (the credit at the time of the journal entry) Items), and in terms of counter transactions, there is a default transaction, 'Trademark Sales' (debit item on journal entry) and ancillary transaction 'Sales Discount' (debit item on journal entry).

Through the establishment of this journal structure, in the process of journal entry processing for a complex transaction, the user can select four approaches for selecting trade briefs: main trading side-basic transaction, main trading side-side transaction, and corresponding trading side-basic Transaction, or 'corresponding transaction side-side transaction', the system 180 provides data for the remaining three access paths that are not yet selected based on the access path selected by the user. The user may then provide a guide menu for the user to select any one of the three. In this way, the system 180 may provide a guide menu for the user to accurately select the trade brief and enter the transaction data in all four access paths, so that the automatic journal entry processing may be performed regardless of which path the user approaches. have.

For example, if the user is not sure of the nature of a complex transaction he wishes to process in a journal entry, but only knows that he has received the money as a deposit, then the system 180 selects a deposit from the preferred transaction brief search menu. By using the transaction classification structure shown in FIG. 9A, the transaction summary data including the 'deposit' is collected and displayed to the user in the 'basic transaction item of the partner part', thereby allowing the user to access the remaining three access paths' The guide menu can be configured to select data for the main transaction side-basic transaction, the main transaction side-side transaction, and the corresponding transaction side-side transaction. A detailed example thereof will be described later in detail with reference to FIG. 13.

9A and 9B illustrate a transaction type classification chart and an example of combining a binary classification criterion of a basic characteristic dimension of a transaction and a binary classification criterion of an essential characteristic dimension of a journal according to an embodiment of the present invention. Do too. 9A and 9B, according to the third embodiment of the present invention, an organic combination of 'convenient transaction brief selection by the user' and 'correct automatic journal entry' by the system 180 may correspond to the duality and complexity of the transaction. It is important to note that the difficult task of implementing automatic journal processing methods can be solved.

In the above, the predetermined transaction classification criteria of step S330 have been described. The generation of the transaction classification code is performed in four digits as shown in FIG. 4 in the first embodiment and in FIGS. 6A to 6D in the second embodiment. As shown in the figure, a seven-digit transaction classification code can be assigned. 10 shows an example of the configuration of a transaction classification code according to a third embodiment of the present invention. In the third embodiment, as shown in FIG. 10, the transaction classification code can be largely composed of four parts C1, C2, C3, and C4. Eight transaction classification codes (1 ~ 8) constructed in the 'Basic Attribute Dimensions', and C2 is a combination of six transaction classification codes (1 ~ 6). In addition, C3 and C4 respectively express the detailed configuration of 'the transaction classification code for the main transaction side' and 'the transaction classification code for the corresponding transaction side' in the transaction classification of 'the essential characteristic dimension of resentment'.

To sum up again, the third embodiment described above can be classified into three different dimensions for transaction classification, namely, 'four-stage classification of basic characteristics of transactions', 'essential characteristics dimension of journals (up to four stages)', It is implementing a transaction classification code system that can organically integrate the characteristics of the three levels of the total ten levels of the 'simple / complexity level of transactions (up to two levels)' according to binary classification criteria.

As described above, step S330 is described. After step S330, the development process of the automatic journal processing method according to the present invention proceeds to step S340. In step S340, the automatic journal management server 181 of the system 180 (the transaction brief securing unit 184 of the transaction) having a matching 'trade brief / debit account subject' to which a transaction classification code is assigned. The brief information is generated and stored in the transaction brief information DB 186 by making a database (DB). It should be noted that there may be more than one different transaction brief that matches the same transaction classification code.

After step S340, in step S350, the user accesses and logs in to the automatic journal management server 181 through the user interfaces 301, 302, and 303, the communication network 200, and the web server 170. This login is accessed by the control unit 183 in the automatic journal management server 181 using user information (eg, user ID, password, social security number, contact information, etc.) stored in the user information DB 130. It means that the use of the system 180 is granted to a user.

Thereafter, in step S370, a search / entry menu is provided to the user as a user menu, and the user searches for and selects a transaction brief and inputs corresponding transaction data. According to an embodiment of the present disclosure, in step S370, when the search and selection of the transaction brief by the user designates the transaction type in a predetermined manner through the user menu, the transaction classification code corresponding to the designated transaction type One or more transaction brief data corresponding to the is provided to the user and performed by the user selecting the transaction brief among them.

Provision of an input / search menu for a user may be achieved by, for example, providing a user menu input screen prepared in advance through the web server 170 by the control unit 183 in the automatic journal management server 181. Hereinafter, a detailed example of providing such a user menu and searching, selecting, and inputting corresponding transaction data of a user based on the user menu will be described. Here, the transaction data refers to transaction-related data input by a user who is not an accounting expert, for example, selection of a debit credit for a specific transaction by an accounting expert for implementing a conventional manual journal entry processing method and system, and input of an account subject. Note that the same is not included. The transaction data essentially includes the corresponding transaction amount. In addition, transaction-related data such as a customer and a transaction date are usually provided.

Referring to the description of the first to third embodiments, in the prior art, a method of providing a transaction brief selection menu so that a user selects a transaction brief is defined as one, but in the user menu providing step according to the present invention, It should be noted that the method may be applied. That is, the search and selection of transaction briefs by the user in the present invention has the flexibility to be applied to either the keyword search method or the multi-level menu selection method.

In addition, according to the third embodiment, in searching for a transaction brief, the user may approach the 'main transaction side' first or the 'corresponding transaction side' first, and further, among the 'basic transaction' and 'incident transaction'. User menus can be configured in multiple dimensions to access either way. For example, referring to FIG. 10, when a user approaches 'Partner part' and selects 'cash' to search and select a trade brief, the user corresponds to the second column of C4 among the transaction classification codes of FIG. 10. A code value (C42) of '1' is selected, and then the user is provided with the user menu to conveniently select the transaction brief corresponding to the transaction he wishes to journal entry through any of the remaining C1, C2 and C4 access codes. You can do it. In addition, when the user selects the code '3' representing the 'cost' in C1 by paying attention to the basic characteristics of the transaction, a corresponding transaction brief list is provided, and then the user again uses the access code of C2, C3, or C4. Can conveniently provide a user menu to select the transaction brief that the user wants to find.

That is, as in the example of FIG. 10, the transaction classification code system is configured in a multi-dimensional manner, and thus, even in the case of transaction data having a multi-sidedness and complexity, a user menu is provided so that a user can easily search and select a transaction brief through various approaches. It can be done easily and automatically.

In order to help the understanding of the description, an example of the transaction summary information according to the second embodiment is shown in Table 2 below.

User area Automatic processing area Transaction Summary Number Deal brief Debit Account Subject Credit Account Subjects Transaction Classification Code User code 101 Sold goods on credit Accounts receivable Product sales 1111200 101001 102 Payable in accounts payable Note to receive Accounts receivable 1202200 101003 201 Purchase goods on credit product Accounts payable 1121200 101002 202 Pay by credit bill Accounts receivable Draft 1202200 101003 501 Automatic payment for managerial employees Employee salary (edition) Ordinary deposit 1221122 101005

[Table 2] shows an example in which the user code is provided in the transaction brief information. In addition to the transaction classification code according to the binary classification standard, the user code according to the classification by user is added to classify the data according to the type of business of the company. It can be managed, or it can be managed by separating the dedicated use data and common use data for each business division / team.

For example, in the second embodiment of the present invention, when a product is purchased for 1,000 won by transaction activity and the amount of the transaction is credited, the user selects or inputs "goods" as purchase type information through a user menu. , Selecting or inputting "trauma" as a transaction type, and entering an amount of 1,000 won as transaction data, the transaction data selected and input by the user is secured through the control unit 183 in the automatic journal management server 181. Delivered to section 184. The transaction brief acquisition unit 184 may determine a corresponding transaction classification code based on the transaction data selected and input by the user, and then trade the transaction brief data (eg, the transaction summary list) corresponding to the determined transaction classification code. The information is extracted (obtained) from the brief information DB 186 and transferred to the corresponding user interface through the control unit 183, the web server 170, and the communication network 200.

For example, according to a user's input, the transaction brief securing unit 184 may determine a transaction classification code "1121200" in the automatic processing area of [Table 2], and is provided in the transaction brief information stored in the transaction brief information DB 186. Among the transaction briefs, "purchase goods by credit" of transaction brief number 201 corresponding to this confirmed transaction classification code is extracted (obtained) as transaction summary data and provided to the corresponding user interface. After step S370, the process proceeds to step S380.

In step S380, the journal processing unit 182 of the automatic journal management server 181 automatically determines the subject account corresponding to the debit credit selected by the user and performs automatic journal processing using the corresponding transaction data. Create and store accounting information. That is, the generated accounting information is stored in the accounting information DB 110. This completes the development process of the automatic journal processing method according to the present invention.

Referring to step S380 in more detail, for example, in the second embodiment of the present invention, the journal entry processing unit 182 selects a transaction summary selected by the user received from the control unit 183 (for example, the transaction of [Table 2]). On the basis of the transaction summary 'purchase the goods on credit' matching the classification code "1121200", it is possible to automatically extract the debit account account provided in the corresponding transaction summary information. For example, in the automatic processing area of [Table 2], "debit" is secured as a debit account subject corresponding to the transaction classification code "1121200", and "credit accounts" are extracted as credit account subjects. Next, the journal processing unit 182 generates accounting information by automatically processing journal data through the journal engine, using transaction data input by the user, transaction summary data, account subjects for each credit card, and transaction data. The journal processing unit 182 may store the generated accounting information in the accounting information DB 110, and the controller 183 may transmit the processing result to the user through an information providing screen of the corresponding user interface.

On the other hand, in the above described a specific example of the implementation of the step (S370), step S380 according to the second preferred embodiment of the present invention, in the following, step (S370), step according to the third preferred embodiment of the present invention It will be described a specific implementation example (S380). FIG. 11 illustrates an example of configuration of transaction summary information generated by matching account subjects for each credit basis by applying the configuration example of the transaction classification code of FIG. 10. In FIG. 11, the code '0' indicates that there is no corresponding item.

The transaction brief information illustrated in FIG. 11 includes 'user code' and 'DB classification' items. The 'user code' can be used to manage data separately according to the type of business of an enterprise or for exclusive use of each business unit / team. Data classification and common use data can be managed separately. 'DB classification' is a classification for application of an operation program for data extraction and processing by the automatic journal management server 181. 'Simple journal entry' is a simple transaction. This is an indication of the classification on the DB corresponding to the journal entry processing for 'Compound Journal', which indicates the classification on the DB corresponding to the journal entry processing for the compound transaction. An example of journal entry processing for a compound transaction is described below.

Regarding the third preferred embodiment of the present invention, the user wants to process a journal entry, which is a "complex transaction," and the sale of a business used car with a book value of 2 million won and a depreciation amount of 1.2 million won is received for the price of 700,000 won. Of those, 500,000 won in deposits and 200,000 won in receivables remain. " If this is done manually by an expert instead of automatic journal processing, as shown in [Table 3], journal information (as the core of accounting information) for the sale of used cars for business is secured.

Debit Account Amount (KRW) Credit account Amount (KRW) Accumulated Depreciation 1,200,000 Vehicle carrier 2,000,000 Deposit 500,000 Receivables 200,000 Loss on Disposition of Tangible Assets 100,000 system 2,000,000 system 2,000,000

Journal processing, such as [Table 3], for one of the complex transactions is a task that is virtually impossible for the general public without accounting expertise. In addition to a simple transaction, such a complex transaction is automatically processed by the system 180 based on a guide menu selection and transaction data input by a non-specialist public as described below, according to the third preferred embodiment of the present invention. can do.

FIG. 12 is a flowchart illustrating a detailed process of performing steps (steps S370 and S380) from searching for a transaction brief to generating and storing accounting information in an automatic journal processing process according to a third embodiment of the present invention. .

First, in step S1210, when a user without accounting expertise selects a search / entry menu or inputs a transaction summary search data, a part of the transaction classification code is determined based on this. Thereafter, in step S1220, the first transaction brief list corresponding to the determined transaction classification code part is provided to the user. For example, in step S1210, when the user selects a search / entry menu of 'trauma sales count' through the web server 170 or inputs corresponding transaction brief search data, the 'trauma sales count' is shown in FIG. Following the code system of 10, the sales correspond to the sales form (2) of the transaction's intrinsic dimension classification code (indicated by code C11 in the C1 display area of FIG. 10), and the classification code for the main transaction aspect (FIG. 10). Since the settlement execution transaction (2) of the C3 display area of the C3 display area of the (2) and the settlement execution of the two-year settlement (2), C11, C31, C32 of the transaction classification code (the automatic journal management server ( 181)), 2, 2, and 2, respectively. Thereafter, in step S1220, the automatic journal management server 181 serves as the 'first transaction brief list' corresponding to the confirmed transaction classification code portion (that is, C11 = 2, C31 = 2, and C32 = 2). For example, three transaction briefs indicated by numbers 21, 22, and 23 in FIG. 11 are provided to the user.

In step S1230, a transaction brief selection is made by the user. For example, one of three transaction briefs indicated by numbers 21, 22, and 23 in FIG. 11 is selected. Then, in step S1235 (the automatic journal management server 181) determines whether the transaction brief selected by the user in step S1230 corresponds to a simple transaction or a complex transaction, and if the transaction is a complex transaction, Proceeds to step S1240, and if not a complex transaction (i.e., a simple transaction), the process proceeds to step S1237.

In step S1237, the simple transaction data to be journalized is determined by inputting the transaction data for the simple transaction (by the user), and the process proceeds to step S1260.

The determination operation at step S1235 may, for example, determine whether the automatic journal management server 181 is given a compound transaction pattern number (described later) in the configuration of the transaction summary information illustrated in FIG. 11. In addition, it can be determined based on whether all the subject courses of the debit account in the automatic processing area are filled in (simple transaction) or only one side (composite transaction), or can be judged by various other methods.

Hereinafter, when the transaction data to be processed journal entry corresponds to the composite transaction, how the composite transaction data manually processed by the accounting expert as shown in [Table 3] is searched / unexplained by a non-expert user in one embodiment of the present invention. The automatic journal processing (by the automatic journal processing system 180) is performed only by the input.

The complex transaction related to the above [Table 3] (that is, "the sale value of the business used car with the book value of 2 million yuan and the depreciation amount of 1.2 million yuan to receive 700,000 yuan as a payment, of which 500,000 yuan was received as a deposit 200,000 yuan A user who does not have accounting expertise for transactions that remain in this receivable ") (hereinafter, abbreviated as" example compound transaction ") may select one of various search / entry menus or input transaction summary search data. In particular, since the third embodiment of the present invention follows the transaction classification code system as illustrated in FIG. 10, the user may first approach the self-understandable and accessible side from the various aspects of the composite transaction.

For example, if the user selects 'deposit deposit' as the search / entry menu from the contents of the example compound transaction or enters the transaction brief search data in step S1210, this is indicated by C41 in the transaction classification code system of FIG. = 3 and C42 = 2 (that is, the determined portion of the transaction classification code becomes C41C42 = 32), which corresponds to C41C42 = 32 in step S1220 by the automatic accounting server 181 ( That is, all the transaction briefs (corresponding to deposit deposits) are provided to the user as <first transaction brief list>, and in step S1230, the user based on his or her understanding of the contents of the example composite transaction. Select a trading brief from the list of trading briefs>.

Thereafter, it is determined that it corresponds to the complex transaction in step S1235, and the process proceeds to step S1240, and in step S1240, the classification of the complex transaction bundle to which the transaction brief selected by the user belongs in step S1230 is performed. All transaction briefs belonging to the complex transaction pattern number to be expressed are provided to the user as a <second transaction brief list>. The reason for providing the <Second Transaction Summary List> to the user is that in the case of the compound transaction, the user selects the relevant transaction summary and enters the transaction data among them by referring to all the transaction summary belonging to the compound transaction pattern number. This is because a final definition of a compound transaction is possible.

For example, numbers 5 through 14 in FIG. 11 indicate that the user selects a transaction brief called 'type asset disposal payment deposit deposit (number 11)' from the <first transaction brief list> in step S1220 in step S1240. It is provided to the user as a <second transaction brief list> corresponding to the complex transaction pattern number 99 provided to the user.

Subsequently, in step S1250, four transaction classification codes (1, 2, 3) related to the complex transaction are included among the "classification codes of the simple / complexity level of the transaction" (C2) of FIG. For example, the corresponding transaction brief selection and the corresponding transaction data input operation corresponding to each of 4) are performed by the user to confirm the complex transaction data to be journalized.

For example, in the case of the example composite transaction, the numbers <5, 6>, <7, 8, 9>, and <10 of FIG. 11 respectively correspond to four transaction classification codes (1, 2, 3, and 4). , 11, 12>, <13, 14> transaction brief list is provided to the user sequentially or all at once, the user enters the vehicle book value of 2,000,000 won as the corresponding transaction data for 5 of them, and the corresponding transaction data for 8 Enter the accumulated amortization amount as 1,200,000 won, enter the deposit amount of 500,000 won as the transaction data for 11, enter the receivables 200,000 won as the transaction data for 12, and dispose by the automatic journal management server 181 for 13 The transaction data (ie, loss of disposition of tangible assets) is entered by the user's confirmation that the loss amount is calculated and presented or the user's input directly, thereby confirming the complex transaction data to be processed in the journal entry. It is.

Thereafter, the process proceeds to step S1260, where in step 1260 the simple transaction data to be processed in the journal entry determined in step S1237 (by the automatic management server 181) or the journal entry processing determined in step S1250. The automatic journal processing for the complex transaction to be performed is performed to generate and store accounting information, thereby ending the process.

FIG. 13 illustrates an example of accounting information generated according to an exemplary embodiment of the present invention described above with reference to FIGS. 11 and 12. Accounting information for the example compound transaction can be seen that corresponds to the transaction serial number 106 to 110 of the journal number '13' in FIG.

The reason why the complex transaction can be easily processed as described above is that the transaction classification code is configured in consideration of various transaction aspects as in the example of FIG. 10, and the transaction brief and credit account subjects as shown in the example of FIG. 11, By configuring the transaction brief information so that the transaction classification code is consistently matched, the automatic journal management server 181 in the system 180 utilizes the accounting subject information DB 185 and the transaction brief information DB 186 as described above. This is because the operational program can be applied to perform the operation.

As described above, according to the third embodiment of the present invention, a system flexibility can be increased by increasing the ease of use by variously configuring a path and a process for a user to select a transaction summary and input data for automatic journal entry.

Although described above with respect to specific embodiments of the present invention, those skilled in the art can of course make various modifications without departing from the scope of the technical spirit described in the claims of the present invention defined below.

As described above, the present invention provides an automatic journal processing method and system that enables automatic journal processing only by inputting transaction data and selecting a trade summary even by a user without specialized accounting knowledge by employing a reverse order journal processing method. In addition, the multi-dimensional transaction classification structure is realized by organically integrating the classification criteria of the basic characteristic dimension of the transaction and the fundamental characteristic dimension of the journal entry, so that even users who are not accounting experts, whether for simple transactions or complex transactions, can search for transaction briefs. By selecting and entering transaction data, it is possible to provide an automatic journal processing method and system that can perform accurate automatic journal processing.

Claims (16)

In the automatic journal processing method, Preparing and confirming a plurality of transaction briefs in advance; Matching the pre-debit account subjects prepared in advance to each transaction brief; Assigning a transaction classification code to each matched 'trade brief / debit account subject' based on a predetermined transaction classification criterion; Generating transaction summary information including a matching 'trade summary / debit account subject' to which a transaction classification code is assigned, and storing the transaction summary information into a database; Accessing and logging in to the corresponding system of the user; Providing a search / input menu for the user, searching and selecting a trade brief by the user, and inputting corresponding transaction data; And automatically confirming the subject matter corresponding to the credit card corresponding to the transaction brief selected by the user, and generating and storing accounting information by performing automatic journal processing using the corresponding transaction data. 2. The method of claim 1, wherein if the retrieval and selection of a transaction brief by the user specifies a transaction type in a predetermined manner through the user menu, one or more transactions corresponding to a transaction classification code corresponding to the designated transaction type. An automatic journal processing method, wherein brief data is provided to the user and the user selects the transaction brief among them. The method of claim 1, wherein the predetermined transaction classification criteria are binary transaction classification criteria. The automatic journal processing method of claim 3, wherein the binary transaction classification criteria are binary classification criteria by payment characteristics. 4. The automatic journal processing method of claim 3, wherein the binary transaction classification criteria are binary classification criteria for basic characteristics of transactions. The method of claim 3, wherein the binary trade classification criterion is a multidimensional binary classification criterion applying all three dimensions of the basic characteristics of a transaction, the fundamental characteristics of a journal, and the simple / complex characteristics of a transaction. How automatic journal entries are processed. 6. The method of claim 5, wherein the binary classification criteria for each basic characteristic of the transaction are 'daily activity transaction or settlement activity transaction', 'purchase revenue activity transaction or management activity transaction', 'occurrence transaction or settlement transaction'. Automatic journal entry processing method comprising four items, 'authorization' or 'non-financial transaction'. 7. The method of claim 6, wherein the transaction classification criteria for the basic characteristics of the transaction are <foreign transaction or non-foreign transaction>, <profit or non-profit transaction>, <financing transaction or fund loan (investment). Automatic journal processing method comprising four items of transaction>, < transaction with corresponding cost or transaction without corresponding cost >. The method according to claim 8, wherein the transaction classification criteria of 'main part' and 'partner part' are provided as 'the transaction classification criteria of the essential characteristics of resentment'. Main transaction side 'refers to the transaction side related to the occurrence side of the act of generating profit, and the' corresponding transaction side 'refers to the side of the transaction showing the result related to the monetization of the profit generation act. 10. The method of claim 9, wherein the 'simple transaction or complex transaction' and the 'subordinate classification in the case of simple transaction' are further provided as 'the transaction classification criteria of the simple / composite characteristics of the transaction'. 'The corresponding transaction side' is paired as one, and the subdivisions are combined, and the compound transaction is one of one-to-many, many-to-one, many-to-many in which the 'main transaction side' and the 'corresponding transaction side' A method for automatic journal entry processing, in which transactions are paired and paired together. The transaction classification code according to the 'transaction classification of the basic characteristics of the transaction' is 'purchase type transaction', 'sale type transaction', 'cost-generating transaction', 'revenue generating transaction', 'finance raising' Automatic journal processing method with a code indicating eight types of transactions representing "Transaction", "Fund Rental (Investment) Transaction", "Profit-and-Loss Trading", and "Non-Profit-Loss Trading". 12. The transaction classification code for the transaction classification of the simple / compound characteristics of the transaction has two classification codes representing 'debit' and 'credit' in the case of a simple transaction. The classification code at the primary characteristic level is a 'main transaction side-basic transaction' obtained by additionally applying the concept of 'primary transaction' and 'subsidiary transaction' at the primary attribute level of journal entry for each of the 'main transaction side' and 'corresponding transaction side'. Automatic journal processing method with four classification codes respectively, 'Main side-side transaction', 'Responsive side-basic transaction', 'Responsive side-side transaction'. The method of claim 12, wherein the 'transaction brief search and selection, corresponding transaction data input step' and the 'step of generating and storing accounting information by performing the automatic journal processing' are performed on the complex transaction. Determining a portion of a transaction classification code based on a user's search input menu selection or transaction summary search data input; Providing a user with a first transaction brief list corresponding to the determined transaction classification code part; Selecting a transaction brief of the user; Determining whether the transaction brief selected by the user corresponds to a simple transaction or a complex transaction; When the transaction brief selected by the user corresponds to a simple transaction, determining the simple transaction data to be journalized by inputting corresponding transaction data for the simple transaction; Providing the user with a 'second transaction brief list' belonging to the pattern number of the complex transaction if the transaction brief selected by the user corresponds to a complex transaction; Each of the four classification codes representing the 'main transaction side-basic transaction', 'main transaction side-side transaction', 'corresponding transaction side-basic transaction', and 'corresponding transaction side-side transaction', respectively, of the second transaction brief list. Determining the complex transaction data to be journalized by selecting the transaction summary corresponding to the data and inputting corresponding transaction data by the user; And automatically generating and storing the accounting information by automatically processing the confirmed simple transaction data or the confirmed complex transaction data. In the automatic journal processing system, A user information DB in which confirmation information about the user is stored; An accounting subject information DB for storing accounting subject information prepared in advance for each debit; Prepare and confirm a plurality of transaction briefs in advance, match the credit account subjects to each transaction brief, and then trade for each matched 'trade brief / debit account subject' based on the prescribed transaction classification criteria. A transaction brief information DB for storing transaction summary information having a matching 'trade summary / debit account subject' to which a transaction classification code generated by assigning a classification code is assigned; An accounting information DB for storing accounting information; A web server for accessing the system through a user interface and a communication network to retrieve information provided from the system and to input necessary information; Controlling a process of generating the transaction summary information DB, controlling a login process of the user connected through the web server based on the identification information of the user stored in the user information DB, and Through the web server, a user menu for searching and selecting brief information and inputting relevant transaction data is provided through the web server, and the account subjects for each credit card corresponding to the transaction brief selected by the user are automatically determined and the corresponding transaction data is used. Automatic journal processing system comprising an automatic journal management server for performing the automatic journal processing to generate the accounting information and store in the accounting information DB. 15. The method according to claim 14, wherein the automatic journal management server determines the corresponding transaction classification code based on the data for the transaction brief search input by the user, and then executes the transaction summary data corresponding to the determined transaction classification code. It extracts from the brief information DB and provides it to the user so as to control the selection of the transaction brief, automatically confirms the subject account corresponding to the credit statement selected by the user automatically, and inputs the corresponding transaction data input by the user. Automatic journal processing system to generate the accounting information by using the journal processing to store in the accounting information DB. The method of claim 15, wherein the automatic journal management server: Controls the login process of the user connected through the web server based on the identification information of the user stored in the user information DB, and provides data for the transaction brief search input by the user to the transaction brief securing unit. And provide the extracted one or more transaction summary data provided from the transaction summary obtaining unit to the user through the web server, and provide the transaction summary selected by the user and the corresponding transaction data input by the user to the journal processing unit. A control unit; Mediating the process of generating the transaction brief information DB using the account subject information DB, determining a corresponding transaction classification code based on the transaction brief search data input by the user, and then applying the determined transaction classification code. A transaction brief securing unit for extracting corresponding transaction brief data from the transaction brief information DB and providing the same to the controller; Determining account subjects for each credit card corresponding to the transaction brief selected by the user provided by the control unit, and automatically generating accounting information using the transaction data to generate accounting information and storing the accounting information in the DB. Automatic journal processing system having a journal processing unit.