KR20040074668A - Means of record and means of payment for accounting service, and accounting service system by using it - Google Patents

Abstract

PURPOSE: A recording tool and a payment tool for an accounting service, and an accounting service system using the same are provided to manage the deposit/withdrawal of a customer by issuing an accounting bankbook and an accounting card to the contracted customer, and offer the accounting service by using the stored data after processing/storing the transaction particulars in a main frame of a bank. CONSTITUTION: The bank and the customer make an accounting service contract. The bank issues the accounting bankbook(10) and the accounting card(20) to the customer. All income/expense activities related to a business are managed by an accounting name presented from the bank. The accounting bankbook records the accounting name of each transaction to a remarks column, and the income/expense is recorded to a credit side and a debit side. When the customer pays goods price with the accounting card, an accounting name code is inputted in front of the price.

Description

Means of record and means of payment for accounting service, and accounting service system by using it}

The present invention relates to a system in which a financial institution receives a customer's funds and stores the transaction details in a database in real time in a database and provides an accounting service using the database. It provides the account book and accounting card, and provides the service to record the amount of money used by the customer by means of payment such as accounting card and sales etc. in double bookkeeping format in the accounting account book. The present invention relates to a system that provides various accounting services, such as a daily schedule and a monthly schedule, to customers, and thus allows customers to easily prepare financial statements based on this and enjoy the benefits and effects of simplifying tax returns.

The financial institution receives the customer's deposit and returns it to the customer according to the period and the predetermined interest rate deposited on the deposit, and the financial institution conducts various profit-generating business with the money inflowed into the deposit. The deposited amount and the withdrawn amount shall be recorded in the transaction account and provided. Therefore, the current bank account displays the date and amount of deposits and withdrawals and the balance of the deposit. The customer could know the expiration date and amount by the bank account, but he had to rely on the memory of what product (service) he had spent to purchase.

Currently, check cards, debit cards, purchase cards, checks, and bills are accepted as payment methods other than cash. Credit cards can be used within the amount limit set by the customer's credit level and at all card merchants. The authentication information stored on the card is classified and transferred to the financial institution (bank or credit card company) through the supplier's card inquiry terminal and value-added network service provider (commonly known as bansa or value added network company). If the credit card company meets the criteria, the credit card company's approval is returned to supply the customer (or service) to the customer.The fee is the card company's submission of the sales slip from the product provider (including the service provider. The card company pays the supplier first on request (or under the Direct Debit System (DDC: Data & Draft Capture)). After being operated in such a manner as to withdraw cash from the customer's account with the payment of claims to customers using cash at some point (probably the end). Credit cards are classified into personal credit cards and corporate credit cards. Credit card payments are first made to the supplier with the credit card company's funds, so the credit card company carries the risk of the customer's inability to repay. The check card is used within the customer's deposit limit and may have a credit donation function, and can be used at all credit card merchants, and the payment method is used after the money is transferred from the customer account to the card company each time the check card is used. It will be postpaid upon submission of the vendor's sales slip or payment request (DDC). Therefore, the check card is operated as a card company without the burden of credit, and if there is no credit, there is an advantage that there is no risk of non-refundable customers. The debit card was originally developed as a prepaid card that allows a certain amount of money to be used in advance, such as a telephone card or a transportation card, so that it can be used only for specific purposes. There are drawbacks to using them, and there is no need to replenish new funds when the balance is exhausted, like the initial transportation card / telephone card. The payment system is similar to a check card, but the bank deposits directly to the merchant account without going through the card company. A purchase card is used for the purchase of limited items such as alcoholic beverages, or is a debit card issued by a credit card company pursuant to the Credit Finance Business Act for the purchaser to pay the purchase price. Corporate purchase-only card) is used and its use is very limited, and the purchase price of the purchase card is directly managed by the credit card company. If payment by any means of payment is not recorded every time the customer uses it, at the point in time (usually at the end of the month), it is necessary to receive an invoice that combines the billing statement of the card company to know the place of business using the card. I bought it and could remember what it was for. In other words, the account book of a financial institution can know the amount of money spent by date, but each user must know the card company's statement. The card company's statement only lists the place of use, so the purpose or purpose of payment depends on the memory. Since it can be known by a separate memo, there was a very uncomfortable disadvantage in preparing the book. Even in the case of internet financial transactions, even though they could grasp their account information in real time or make wire transfers online, they could not obtain more than bank account information.

The following assumes the business activity of an underwriter with a bookkeeping obligation. If the recruiter traveled by mother-of-child transportation (or car) to meet prospective clients, purchased gifts for the customer, provided drinks at the consultation, and served meals after the insurance was concluded. When accounting for expenditures, each accounting subject shall prepare a withdrawal slip for travel expenses, gift items, food and beverage expenses, and entertainment expenses. If this is done in cash, the name of the customer must be recorded on the back or the margin of each receipt received from each act, and the receipt must be kept and provided as data when preparing the books. At this time, transportation expenses without receipt should be noted separately. If this sole proprietor installs and operates an accounting program on his / her computer, then the above acts, after your company, shall be re-entered into the appropriate section of the accounting program. This is an example of a small accounting unit, which is a sole proprietor, but a larger SME or a larger firm's independent profitable business headquarters / branches. In many cases, it is necessary to prepare alternative documents in addition to deposit slips / withdrawal slips, and keep records of journals, journals, monthly slips, ledgers and accounts receivable ledgers for each customer. The auxiliary ledgers of the various basic data which produce this should also be recorded.

Under the current tax law, sole proprietors or corporations are obliged to keep their books. Even small private businesses are classified as subjects of the standard expense ratio according to their size, and all the operators are subject to the bookkeeping obligations. The book format is designed to be double bookkeeping. ought. For example, social and personal service workers (industry belonging to insurance recruiters) are eligible for the standard expense rate if their annual income is over 60 million won in 2003. In 2005, the annual income amount was 48 million won, which lowered the standard of the standard expense ratio, and then the next year, the standard was lowered to 36 million won, so if the annual income was 59 million won, the standard expense ratio would be covered. It is supposed to grow year by year. On the other hand, not all business owners learned commerce and bookkeeping during school days, and most of them had no knowledge of the double bookkeeping book. If not, an additional 10-20% tax will be charged, and in some cases, the tax amount calculated by the standard expense ratio may be higher than the tax amount recorded on the accounting book.

Therefore, in order to avoid tax penalties, small businesses that handle cash only, as well as medium-sized businesses, must prepare a separate accounting book referring to the bank account book and the credit card statement. If so, the expenses should be recorded. This is a difficult task for both small businesses and owners of small businesses that need to focus on sales activities to increase profits. Increase follows. In other words, the current account book and credit card statement could not replace the preparation of tax accounting books. In large corporations, the number of accounting staff increases according to the size, which is causing an increase in payroll expenditure.

The applicant has filed a public account number (public date 11/11/2002) regarding the method of using a financial institution's transaction account as a cash register book. It was presented as a way to operate the cash register as it is, and it is available as a bookkeeping book or a bookkeeping book because it can be used as a bookkeeping book by modifying some forms of the account book. It is not in the form of the required double entry bookkeeping, it does not provide a way to provide accounting services, and when the financial institution provides credit to a customer who has such an account, the customer does not deposit the income in the transaction account. There was also a problem that there was no measure against the risk of non-refundability. The information flow and processing steps had insufficient problems. It is further noted that there were no financial services combined financial services other than the disclosed invention.

Therefore, the present application is to reconstruct to perform the accounting service in detail by supplementing the incomplete portion of the previous application and updating the content and method.

The main object of the present invention is to provide the necessary means both offline and online so that financial institutions can provide accounting services to their customers. In other words, a financial institution promises to provide accounting services to customers, issues accounting accounts and accounting cards, manages customers' deposits and withdrawals, and the customer pays the product price using the means of payment. The present invention relates to a system for storing, processing, and processing the details in a main frame of a financial institution, and performing an accounting service using the stored data when a customer requests. In the central computer network of a financial institution, a program capable of such a service should be prepared and installed.The transaction details used as an accounting card for customers can be arranged in the accounting account book at ATM (Automated tellers machine), so that the customer can The ability to keep track of all transactions allows a customer in a small accounting unit to record and maintain an accounting book while only referring to an accounting account book. The accounting / accounting business of individual business owners who have only cash income and cash expenditure does not have credit or account sales, so if you record the form of accounting accounts in double bookkeeping forms such as deposit slips and withdrawal slips and provide them to customers, It can also function as an accounting book, and even in companies with larger accounting units than individual business owners, certain parts of accounting can be used in place of accounting services using this accounting card. Institutions can also provide monthly accounts or ledgers that record transactions for a certain period of time by account subject, and facilitate tax returns based on this data.

1 is a block diagram showing a payment system using an accounting card according to the present invention

2 is a diagram showing the storage form of data for accounting services.

Figure 3 is an illustration of an accounting account, accounting card, accounting check for the accounting service of the present invention

4A and 4B are flowcharts of operations of an operation program that provides various accounting services.

Explanation of symbols on the main parts of the drawing

10: account book 20: account card

30: accounting check 40: card inquiry terminal

50: value added network operators 100: financial company mainframe

200: DB for business services 300: Accounting service system

In order to achieve the above object, the present invention proposes a recording means and payment means for accounting services such as accounting accounts, accounting cards and checks. In the present invention, a financial institution includes a bank and a credit card company, hereinafter referred to as a financial company. In addition, in the present invention, the customer includes a sole proprietor and a corporation. Enter into accounting service provision agreement between financial company and customer, and the customer agrees to display account subjects for deposit and withdrawal of all funds related to the business, and financial company's mainframe (Central Computer) also deposits and deposits only for economic events with account subjects. The program is installed to enable this. The commodity supplier shall also have a card inquiry terminal for entering an account subject, and shall also be a supplier who has agreed to enter an account subject before entering the amount when receiving payment for the commodity with an accounting card.

Double entry bookkeeping is a system that grasps an economic event on both sides, that is, the act of selling a product and the result of deposit of the sale price are booked in the right and left debits. Always match by principle. Debit and credit locations are common throughout the world, and the way in which an economic event is booked on each side is also common.

The concept of double entry bookkeeping is shown in [Table 1].

First off-line, finance companies sign accounting service provisions with customers and issue accounting accounts to customers. Generally, in accounting of companies, when the cash is deposited and withdrawn, or when bonds / payments occur due to accounts receivable or receivable, such as deposit slips, withdrawal slips, transfer slips, etc. In this case, the mandatory items are date, debit, credit, summary (account subject), and the mandatory items of transaction account of financial institution consist of date, deposit (amount), withdrawal (amount) and balance. have. The accounting account of the present invention integrates the above-described items and presents an accounting account consisting of date, summary, debit, credit, and balance. The accounting card shall be issued to the customer who has agreed to enter the code number each time he / she uses the accounting card by reading the code number of the account subject presented in the agreement when the customer concludes the accounting service provision agreement with the financial company. The accounting card is similar to the corporate card of a credit card in its limited use in connection with business in its use, similar to a check card or debit card in terms of usage, and debit card (separate affiliate store) ), Similar to a debit card in payment systems. In payment, when the account holder and the supplier have an account in the same financial institution, the transfer of funds may occur immediately in real time. Accounting cards can be used only at merchants equipped with accounting card inquiry terminals, so they present accounting checks as a means to pay other suppliers. In addition to the mandatory fields specified in the Check Act, accounting checks are required for accounting checks. In addition, there is a difference that the accounting service can be provided only to the customer using the accounting card and the accounting check. The form of the accounting account 10, the accounting card 20, and the accounting check 30 is illustrated in FIG. )do.

The accounting card is issued to a business operator or a company, but may issue an accounting book and accounting card for a housewife who wants to record / maintain the bookkeeping book, and service the account book instead of the accounting service. The form of the household is not illustrated.

It demonstrates, looking at the drawings below. 1 is a block diagram of an alternative flow of the present accounting service. A financial institution concludes an accounting service provision contract (hereinafter referred to as a service agreement) with a customer and issues an accounting account, an accounting card, and a check to the customer. The above terms of service will contain the classification of the various heavy and sub account subjects (items) used in the accounting and the code number (or code letter, same as below) corresponding to each account subject. Know the number. In addition, the customer shall use the accounting card only when purchasing a product as part of a business-related business activity, and when a person wants to use a part of the business income in the private use of the business, an item called living expenses (or income). Withdraw cash for private use (never use an accounting card for private use). When a customer purchases a product with an accounting card, the supplier's card inquiry terminal 40 recognizes the account number of the accounting card as an accounting card and the mainframe 100 of the financial company through the value-added network operator 50 connected to the card inquiry machine. Ask for transaction approval. Unlike other cards, the accounting card 20 requires a code number of an account subject to be entered before the program can be transferred to the next step. After the accounting card recognizes the financial institution that issued the card by the card inquiry terminal and recognizes that it is an accounting card, there is a balance to purchase goods in the relevant account.In the card inquiry terminal, the code number of the account subject is entered first and the amount is entered. When the commodity can be purchased normally, the result of the act is stored in the database 200 on the mainframe of the financial company, and after a certain period of time, when the client organizes the account in the account bookbook, the transaction act is in the form of bookkeeping in the account book. Described. It is preferable that a financial company sets a key for distinguishing a code number and an amount in a method of operating a card inquiry terminal of a commodity provider. In the bankbook, the line number, date, summary, debiter, creditor and balance are set from the left. In a company's accounting, the debit of the deposit slip is always "cash", so record only the credit account. For example, if the policyholder collects 3 million won from the headquarters of the premiums collected in the previous month and records it in the corporate accounting method, the account subject in the deposit slip should include "fee", which is a credit account, and the amount column is 3,000,000. Debit is "cash 3,000,000" and credit is "fee 3,000,000." Therefore, when recording cash income (receipt) in the account book, record the accounting subject and amount of the deposit slip or journal book credit in the brief and credit columns of the account book (debit is not debited in the bank statement and debit is always in the journal book). Cash "). In other words, if there is an amount in the credit column, it is "deposit" and the account account in brief is identified as the account account in credit. In the example of the above accounting in the account book, the “fee” (account for credit) is entered in the brief after the date and 3,000,000 in the credit column. When a financial institution concludes a service agreement with a customer, the bank may pre-determine the account subject of the deposit according to the type of business of the client, and all deposits of the client such as the insurance agent are referred to as "fees" except in special cases. Decide A special case is when the depositor usually deposits in the customer's accounting account, or when deposits other than regular deposits are made or when the customer has previously informed the financial institution of "special income", in which case the account subject is "receivables". At the time the account subject is confirmed, it will be amended by the financial institution at the customer's notice.

In a company's accounting, when debiting cash, the credit is always "cash", so record only the debit account in the withdrawal slip. The insurance recruiter paid the transportation fee (10,000 won) to the promised place, purchased a bottle of honey "(10,000 won) as a gift, met the customer at the hotel, provided the gift, and then consulted a large insurance contract. After that, enter the food (form 110,000 won) and then drink coffee (30,000 won) in the journal book as shown in Table 2 below.

If the above economic case is written in withdrawal slip, it is same as the left half of table 2

If the journal entry includes 10% of VAT in meal entertainment, the required value of the debit is entertainment (VAT) / VAT payment, the amount of debit is 100,000 / 10,000 and the credit is unchanged. If such expenses are paid by accounting card, the account book shall record the debit of the journal book in [Table 2]. In other words, when the above expenditure is entered in the account book, enter the “Expenditure of Transportation” (debit account), 10,000 in the debit column, and the “rowing” in the debit column, and 10,000 in the debit column. In the next column, enter "Order" and 110,000 in the Debit column, and in the next row, enter "Order" and 30,000 in the Debit column. If there is an amount in the debit column, it is "withdrawal" and the account subject in brief is debit and credit is always "cash". In other words, the debit column is the same as the deposit account of the conventional bank account, and the debit column is the same as the withdrawal column of the conventional bank account. If food and coffee were served in the same place, a receipt would be given, so 140,000 would be listed. In summary, if a payment is made with an accounting card, the account is set up in the mainframe of the financial institution so that the amount is entered in the debit column and the account in the brief is recorded in the debit column. The above-described "fee" income and "hospitality" spending behavior is illustrated in FIG. 3 (expenditure of only two rows due to lack of space in the drawing), and the balance is added to each other (or reduced).

The above is an example of an insurance recruiter, and the deposit of the fee is once a month, so the accounting account book is recorded in the same way for the door-to-door seller and the multi-stage seller.In the case of businesses with daily cash income, such as food and beverage or karaoke, the next day of income While depositing the previous day's sales in cash at the financial institution and depositing "Sales" in the accounting section of the accounting slip of the financial institution, the amount to be deposited in the amount column, the financial institution shall "Sales" in the brief of the accounting account, Provide the amount of credit in the credit column and the sum of the amount deposited in the previous balance in the balance column to the customer. If a monthly supply is a finished product, such as a newspaper or a milk supply station, the daily supply is part of the finished product, so the daily supply is not a traumatic sale, but the monthly supply and collection Do it. If the accounting unit is large, receivables / debts due to accounts receivables or accounts receivable are generated, so they are separately managed / maintained (accounts receivables ledgers per account, accounts receivable ledgers, etc.). At the time point, the accounting for the economic event is completed by inputting in the car and credit as above.

For the purpose of accounting, the company calculates the total amount for each account subject of the ledger for a certain period and refers to the management, which includes a daily or monthly statement, and at the end of each quarter, a VAT return (planned / confirmed) is filed. At the end, a total balance sheet, balance balance sheet, total balance balance sheet, etc. shall be prepared and provided for error checking in accounting book preparation, grasping of financial condition, and taxation. In this accounting service, cash-based deposits and withdrawals are the same, so the debit and credit amounts are the same, but only the account subjects are different. Therefore, it is very easy to file a tax return with a yearly value (or yearly calendar) in the monthly calendar. The monthly schedule provided as an accounting service can be provided by dividing the summary monthly statement showing the total amount by account subject and the detailed monthly statement recurring each account subject by date and document, and other accounting services according to the purpose. Can provide writing. If you are a VAT tax payer in a company or individual business, you should issue / receive and keep a tax invoice when you sell / purchase the product.The financial service provider's accounting service prints out the tax invoice and the tax invoice for each customer. Can provide.

Financing companies generate significant profits from loans, and commission income is a big part of the credit card business, while loans and credit cards always carry risks such as inability to repay customers. However, in this accounting service, financial companies can generate more profits by classifying superior account book customers and allowing a certain amount of monthly use to carry out the credit donation business, and account book account customers are very easy to manage and are unable to pay back. It can be detected quickly, which greatly reduces the risk. This means that if the deposit is made at the beginning of the month or every day and the customer's personality is entered into the computer, the program can easily detect the situation where the deposit will not be made at a certain point so that the financial institution manager can take appropriate action. Because it can.

In case the supplier does not have a card inquiry terminal, the customer receives an accounting check issued by the financial institution that has the same effect as the accounting card as a means of payment and issues an accounting check instead of the accounting card at the time of payment. Accounting checks also include a record of accounting subjects, and the accounting subjects are added as mandatory items to the mandatory items defined in the Bill and Check Act. After the identification, the accounts are processed by the customer's account subjects, the economic events are entered into the database file, the data are saved, and the check provider is paid. The data in which payments made by accounting checks are stored is the same as the data when using an accounting card.

The construction process of the accounting service database of the present invention and the flow of accounting service using the database will be described.

1 illustrates a relationship between a financial company, a customer, and a product supplier. Financial companies make accounting service agreements with customers, issue accounting accounts / accounting cards / accounting checks. It is a flow chart when accounting card is used to purchase goods. At this time, necessary data for accounting service are built by main database.

2 is a view showing a storage form of data for accounting services. When a customer pays a product price using an accounting card, various authentication information of the accounting card is classified through Bansa (VAN) and then information (accounting) to the corresponding financial company. Card information, customer authentication information, account subject information, amount information, etc.) are sent, and the financial company's mainframe verifies the information and determines whether the customer's account balance and the appropriate amount of money are stored in the mainframe. If it is determined that the payment is appropriate, the company will show that the company can return the payment through Bansa. The transaction data, which has been authenticated and verified, is immediately stored in the mainframe database file to build a database.

4A and 4B are flowcharts illustrating operations of an accounting service operation program (hereinafter referred to as an operation program) installed in a financial company mainframe. The operating program starts when the financial company employee boots normally on the mainframe and then accesses the mainframe's operating program, and each function is repeatedly performed according to the following task icon selection until the operation program user is forcibly logged out (399). The program is terminated when logged out by the user. When the authentication information of the user is input to the initial screen 301 of the operating program, that is, the ID and password (302), an automatic login (Log-in) is performed. )do. Initially, when a financial company enters into a service agreement with a customer, it immediately registers the customer's accounting account number on the mainframe and registers the customer's name (or business name / company name), accounting card number, accounting account / Password for accounting card, other necessary authentication data and verification data should be registered together. In this operation program, when the account book account number input window 303 is opened and the account number of the account book of the customer is entered, the task icon of the job selection is provided together with the name 304 of the customer. The financial institution sets and enters account subjects (e.g. fees or sales, etc.) and deposit periods (such as once a month or every business day) according to the type of "income" that was notified to the financial institution when the customer signed the service agreement. If it is not, the alert message (alarm 305) appears in this screen when the customer's deposit does not go to the noticed account period and the cycle, and the warning message does not appear when the normal deposit is being made. This allows financial firms to detect risks in the shortest possible time, even if they provide credit to customers. In addition to entering the customer's accounting service window with the customer's accounting account number, if the customer's accounting guard number is entered, the accounting card number is linked with the accounting account number, so the operating program can be entered into the customer's account. Can proceed. The user selects the required icon according to the customer's request and prints the accounting data and provides the accounting service to the customer.

When the customer requests the schedule 310, click on "Timeline" in the job selection icon and enter it in the date (or period) input window according to the customer's request (311). All transactions of the day (or the same period) are debited and credited. The data aggregated by each item in the order of the items (accounting subjects) according to the liquidity arrangement method is output to the screen, and the printed output 312 is provided to the customer. In the accounting account, only the debit is recorded and the credit is omitted in the case of expenditure. Only the credit is recorded and the debit is omitted. In the accounting service under this program, both sides are output without any omission. For all accounting services under the following operating programs, the order of items by the liquidity arrangement method and the front output of both sides of the balance are the same. Businesses with less transactions may generate two or three days, or weekly ones, instead of daily ones, so it is advisable to write a program that enters a period instead of a date so that these aggregates can be printed. In fact, in a small accounting unit, the accounting account can be used to immediately see the contents of the line sheet.

When the customer requests the laurel wreath 320, the user selects (clicks) the "laurel calendar" from the job selection icon, and when an input window 321 for a period is opened, the user inputs a period according to the customer's request in the input window. When the selection window 322 is displayed, select Yes or No depending on whether the customer requests detailed details (Yes) and the summary details (No), and the selected monthly statement contents are displayed on the display window in the order according to the liquidity arrangement method. When outputted, the printouts 323 and 324 are provided to the customer.

When the customer requests the general ledger 330, click "General ledger" in the job selection icon, and in the account subject input window 331 and the period input window 332, the account subject and the period according to the customer's request are sequentially Input to the input window to output the contents of the general ledger of the selected account subject and period on the display window and print them (333) to provide to the customer. The general ledger displays the sum of the debit of the accounting subject or the counterpart accounting of the credit. That is, the total amount of credit for the credit side of the accounting subject column in the accounting statement is debited in the "cash" general ledger. The total amount is recorded in credit and printed out by the cash register.

When the customer requests the ledger 340, the details are output (343) according to the account subject 341 and the period 342 required by the customer in the same manner as the general ledger. Ledgers are displayed by documents by account.

If the customer requests data on sales or purchases of the VAT item, click the VAT item 360 in the job selection icon and select either the Sales Tax Amount (361) or the Purchase Tax Amount (371) on the next screen. Click to open the period input windows 362 and 372, and input the period according to the customer's request. Value-added tax is scheduled and finalized every quarter, and the total sales tax is deducted from the total sales tax. Therefore, the program also has a separate selection window for sales or purchase, and you can select one according to the customer's needs, but after the job is finished in the selected (sales or buying) window and the printout comes out (purchase or sales) Selection windows 363 and 373 open to enter again. In VAT-related transactions, financial institutions provide a field for registering the names of suppliers and suppliers, and write an operation program so that the name registered in this field is linked to the relevant transaction database file. If the account of the card search terminal's installer (commodity provider) is the same financial company, the tax invoice provider's name is registered under the account name by the ID, and the purchase tax summary for each customer can be printed out, and the card inquiry terminal installer (commodity provider) If the account of another financial company does not know the ID, it is possible to simply print out the total amount of the purchase tax on each account in the name of A, B, C, etc., and then print it out. The tax invoice can be found and classified. Educational books or book publishers are VAT tax rate operators, so there is no VAT sales tax. Therefore, if there is an input tax, the VAT can be refunded. VAT is easily handled and sorted by the customer by issuing a tax invoice when the relevant item handler supplies the VAT item.

Unsettled accounts, such as payments or free payments, are unsettled accounts (350) in which the appropriate accounting subject is not fixed at the time of expenditure or income, or the amount is not fixed. Service is provided by providing separate fields for customers. When the customer notifies the financial institution immediately after the account subject or the amount is confirmed, the financial institution should find the target item in this window (351) and correct the input with the subject / amount reported by the customer (352). The amounts of are deleted from this field when you "edit" while remaining unsummed.

The accounting service records only transactions generated through cash, but in today's credit economy society, accounting accounting for accrual is more important than cash basis acounting. The accounts payable (purchase) not handled by the accounting service must be maintained separately by the customer.When the accounts payable is settled in cash, the accounts are released from the separate management system and incorporated into the accounting service. Accounting can be completed.

In the case of servicing the account book account and the account book 380 for housewives holding an accounting card, the account book is accessed from the job selection icon, and the period input window 381 inputs a period required by the customer. The output 382 is provided to the customer.

If other accounting books are based on the data of the database file as described above, various accounting services can be provided by creating a program that can be serviced as described above and setting it in the mainframe. In annual or large accounting units, the accounting service may be completed separately by manually managing the parts that cannot be accounted for in cash.

Although the present invention has been described with reference to the embodiments shown in the drawings, this is only exemplified for the purpose of describing the present invention, and those skilled in the art may have various modifications and equivalent embodiments therefrom. I understand that it is possible. Therefore, the true technical protection scope of the present invention should be defined only by the technical spirit of the appended claims.

The biggest effect of the present invention is that accounting is made in real time with income or expenses. As a result, no omissions or overpayments occur in accounting, and thus accounting accuracy and transparency can be achieved. In addition, a separate workforce for accounting can be omitted or reduced, which can greatly contribute to the company's cost down. In the case of payment of raw material payments paid by subcontractors to subcontractors with this accounting card or check, it is expected that the economy will be activated through a virtuous cycle of funds, and at the same time, tax benefits can be achieved. Tax filing of small business owners without accounting staff is more accurate and easier, and since the sum of each account subject is performed by a computer, no errors occur, so it is possible to omit tasks such as a trial schedule. There is also the effect of clearing (creeping). This economic mind extends to production, resulting in the reduction of defective products. Once the account card is settled, unfair renter practices (positive rent and negative rent) may disappear. The financial company providing the accounting service of the present invention can increase the number of customers and increase the fee income at each service level. Nationally, this will allow the underground economy to be reduced, thereby increasing tax revenues, and facilitating tax duties for tax staff.

Claims (9)

In financial companies providing accounting services through financial transactions that receive customer funds, An accounting account book and an accounting card provided by a finance company to a customer who has concluded an accounting service agreement between a finance company and a customer, and who has agreed to perform all income and expenses related to the business by means of an accounting course presented by the finance company. Records and payment means for accounting services, which record the account subjects in the brief and provide expenses and income in debit and credit, and enter the code number of the account subject in front of the amount when paying the goods with the accounting card. The method of claim 1, Accounting checks, an alternative payment method for payment of goods to goods suppliers who do not have a card inquiry terminal, must include account subjects in addition to the items required by the Check Act. When requesting the collection, the financial institution recognizes that the check is an accounting check based on the check number of the check and if there is funds to settle the check in the account of the client (check issuer), input the check amount and the account subject together in the database file and collect it. Payment means for a second accounting service that can pay the sponsor and provide accounting services in accordance with the data stored in the database in this way. The method of claim 1, Records and payment means for the accounting service for the household accounting service to issue a bookkeeping account book and accounting card for the housewife who wants to record / maintain the accounting book, etc., to serve the accounting book instead of accounting services. After signing the terms of service for the accounting service between the finance company and the client offline, the finance company issues the accounting account book as a means of recording and the accounting card and check as a means of payment to the customer: Online, the financial company immediately enters into the mainframe and registers the accounting account number of the customer in the mainframe when the service agreement is signed with the customer, and the account number includes the customer's name (business name / company name), accounting card number, accounting account book and accounting. Steps to register the password for the card together with the required authentication and verification data When the customer presents the accounting card to pay the goods with the accounting card to the commodity provider, the authentication information of the accounting card is sent to the customer database file of the financial company's mainframe through the line of the value added network operator by the commodity provider's card inquiry terminal. Steps Connected: The mainframe verifies various authentication information of the accounting card, checks whether there is funds to pay the product price in the relevant account, verifies whether the transaction is an appropriate transaction, and returns an approval of the transaction if an account subject is presented: If the approval is returned to the card inquiry terminal, the transaction is completed between the customer and the product supplier: When the transaction is completed, the transaction data is stored in the database in a customer database file in the mainframe of the financial company: Accounting service system, characterized in that to provide a variety of accounting services according to the customer's needs using the operating program set in the mainframe of the financial company based on the stored accounting data The method of claim 4, wherein Accounting service system, characterized in that when the financial company employee accesses the customer window of the operation program to provide the accounting service to the customer, even if the account card number is entered, the account book account number connected to the account is automatically connected to the customer window. The method of claim 4, wherein The accounting service system of the accounting service has a built-in program that can output a certain period instead of a certain time period according to the purpose The method of claim 4, wherein When trading VAT items, it provides a field to store the names of suppliers and recipients (ie, customers) in a database file.This is an input tax, which is automatically notified to the financial institution when the account is in the same financial institution. Accounting service system, characterized in that to provide accounting for each account. The method of claim 4, wherein All accounting services, based on the customer's request, the accounting service system, which provides the accounting services by preparing the operation program so that the contents can be selectively written in detail or summary. The method of claim 4, wherein An accounting service system, characterized in that an accounting subsidiary book can be created based on a database file consisting of payment means such as deposit and accounting card or check.