KR20170032327A - Account processing device, account processing method, and account processing program - Google Patents

Abstract

Provides simple and inexpensive accounting devices, accounting methods, and accounting programs for companies with generous restrictions that are subject to the principle of incentives, such as SMEs and individual business owners. The accounting processing apparatus 100 includes a web server 110, a DB 120 connected to the web server 110 by VPN technology, a scraping server 130 connected to the DB 120 by VPN technology, . The web server 110 identifies the web statement data received by the scraping server 130 for each transaction and automatically classifies each transaction into a specific account subject automatically based on the description of the transaction details of each transaction do. At this time, the web server 110 segments the description of the transaction content into morphemes and assumes the account subject indicated by the description of the transaction contents, with reference to the appearance frequency of one or a plurality of account subjects corresponding to each morpheme. The created journal entry data includes at least, for example, date, transaction content, amount, and account subject.

Description

{ACCOUNT PROCESSING DEVICE, ACCOUNT PROCESSING METHOD, AND ACCOUNT PROCESSING PROGRAM}

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting apparatus, an accounting method, and an accounting program, and more particularly, to an accounting apparatus, an accounting method, and an accounting program for performing accounting by cloud computing .

Corporate accounting is a rule that is implemented in accordance with corporate accounting principles developed as customs, and one of these principles has the principle of "accrual" in relation to the income statement (P / L). An accrual basis is a principle that must be accounted for at the time a fact of revenues or expenses arises, regardless of the actual income and expenses of the cash. This is the opposite of a cash basis, where revenue and expense are recognized as the point of receipt of cash.

Each company calculates the income and expenditure for a certain period of time, performs the settlement of calculating profits or losses, and compares the financial statements such as lease balance (B / S) and income statement (P / L) Based on the above-mentioned information. In particular, in Japan, there is a time constraint on the settlement of accounts for companies applying the Financial Instruments and Exchange Act, and if listed companies are required to settle in the fourth quarter, even unlisted companies in the fourth quarter or half-yearly. The necessity of settlement is also the same in foreign countries.

In this way, if periodic settlement of accounts is required and creation of a profit and loss statement is essential under the principle of incentive, in order to avoid imposing an excessive burden on the settlement period, It is always necessary to process the revenue and expenses that arise from day-to-day operations in accordance with the principle of occurrenceism, that is to say, on a daily basis, and in practice, such processing is being done as well.

For example, in a large corporation, there is an in-house system for accounting processing, and the work of registering the generated transaction as an account subject and registering it as journal entry data is performed by a person in charge of each department as a daily work. By accumulating the journalized data thus resented and creating the journal data and the general ledger data, it is possible to create a speedy financial statement (settlement of accounts) for each settlement period. For the preparation of financial statements such as lease line, profit and loss statement from the prepared general ledger data, market accounting software is often used.

Commercial accounting softwares have the necessary functions to cope with such corporate accounting practices, but they also suffer from the shortcomings of being general-purpose softwares that can meet the demands of various companies.

In other words, it is not necessary to have a sense of speed to perform accounting on a daily basis for all companies requiring accounting treatment according to the principle of occurrence. The applicant found that, when focusing on small businesses, individual business owners rather than large corporations, commercial accounting software can not provide the functions that are appropriate to the situation. It is common to say that the settlement required for SMEs and individual employers, including Japan, is only once a year, and it is necessary to make public announcements without delay in accordance with the provisions of the Act. It is sufficient if the journal record data and the general ledger data according to the principle of incentive at the settlement of accounts are obtained, and the daily journal entry process is unnecessary.

SUMMARY OF THE INVENTION The present invention has been made in view of the above problems and it is an object of the present invention to provide a simple and inexpensive accounting processing apparatus and accounting method for small business, Method and an accounting program.

In order to achieve the above object, a first aspect of the present invention is an accounting processing apparatus for performing accounting processing by cloud computing, and is provided with a web server for providing cloud computing to a user, The server identifies the web statement data for each transaction, separates each transaction into the description of the transaction content of each transaction, refers to the appearance frequency of one or a plurality of account classes associated with each keyword And automatically creates journal entry data including at least a date, a transaction content, an amount, and an account subject, and the created journal entry data is transmitted to a computer that the user accesses the web server, And is displayed as a journal entry processing screen in a web browser of a computer.

A second aspect of the present invention is characterized in that, in the first aspect, the appearance frequency of one or a plurality of account subjects associated with each keyword is normalized for each keyword.

In a third aspect of the present invention, in the first or second aspect, the above-mentioned journal entry is characterized in that the journal entry automatically sums up the occurrence frequency of each keyword as a score for each account subject, .

A fourth aspect of the present invention is characterized in that, in any one of the first to third aspects, the keyword of only one character or a number is not considered in the sum of the scores.

A fifth aspect of the present invention is characterized in that, in any one of the first to fourth aspects, the entry processing screen has a menu for changing an account subject.

In a sixth aspect of the present invention, in the fifth aspect, in the case where the user automatically selects and reselects the account item that has been journalized from the menu, the user is informed of the correspondence between the description of the transaction details and the corrected account item, In the storage unit of the accounting processing apparatus.

According to a seventh aspect of the present invention, in the sixth aspect, the appearance frequency is determined based on user rules of a plurality of users stored in the storage unit.

According to an eighth aspect of the present invention, in the eighth aspect of the present invention, in the seventh aspect, the appearance frequency is obtained by segmenting the description of the transaction content included in each user rule into keywords, and counting the number of occurrences of the corrected account subject And is characterized by being incremented.

A ninth aspect of the present invention is characterized in that, in any one of the first to eighth aspects, the keyword is a morpheme.

A tenth aspect of the present invention is characterized in that, in the ninth aspect, segmentation into a morpheme is performed without requiring domain processing.

An eleventh aspect of the present invention is an accounting processing method for performing accounting processing by cloud computing provided by a web server, the web server comprising the steps of: identifying web specification data for each transaction; A step of segmenting the description of the transaction content of each transaction into a keyword and referring to the occurrence frequency of one or more account subjects corresponding to each keyword to automatically journal the transaction to a specific account subject; And a step of creating journal entry data including at least a date, a transaction content, an amount, and an account subject, wherein the created journal entry data is transmitted to a computer accessing the web server by the user, , And is displayed as a journaling process screen.

A twelfth aspect of the present invention is an accounting processing program for performing accounting processing by cloud computing provided by a web server, the method comprising the steps of: identifying the web statement data for each transaction in the web server; A step of segmenting the description of the transaction contents of the transaction into keywords and automatically resubmitting a specific account item with reference to the appearance frequency of one or more account subjects corresponding to each keyword, And the created journal entry data is transmitted to a computer that the user accesses the web server and is displayed as a journal entry processing screen in the web browser of the computer And to execute the method of accounting.

According to the present invention, it is possible to segment each transaction identified from the web specification data by a keyword as the description of the transaction content of each transaction, and refer to the occurrence frequency of one or a plurality of account subjects associated with each keyword, By automatically resenting to the courses, it is possible to provide simple and inexpensive accounting devices, accounting methods, and accounting programs for companies with generous time constraints to follow the principle of incentives.

1 is a diagram showing an accounting processing apparatus according to an embodiment of the present invention.
2 is a diagram showing a journaling process screen according to an embodiment of the present invention.
3 is a diagram showing a journal entry processing screen at the time of modification of automatically classified account subjects.
Fig. 4 is a diagram showing a list of the created entry data.

Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.

(Outline of the present invention)

In the present invention, the journal data is created by analyzing the web specification data (online / web statement data) rather than the daily basis, and performing journal entry processing.

Fig. 1 shows an accounting processing apparatus according to an embodiment of the present invention. The accounting processing apparatus 100 includes a web server 110 providing cloud computing to a user, a database 120 connected to the web server 110 through a virtual private network (VPN) technology, a database 120, And a scraping server 130 connected by VPN technology.

)한 웹 명세서 데이터를 거래마다 식별하고, 각 거래를, 각 거래의 거래 내용의 기재(description)에 기초하여, 특정의 계정 과목으로 자동적으로 분개한다. 금액이 양(陽)일 때는 수입, 음(陰)일 때는 지출이라고 하는 분개가 가능하다. 웹 서버(110)는, 이 때, 거래 내용의 기재를 형태소(morpheme)로 분절하고, 각 형태소에 대응지어진 1 또는 복수의 계정 과목의 출현 빈도(occurrence rate)를 참조하여, 거래 내용의 기재가 나타내는 계정 과목을 추측한다. 작성된 분개 데이터는, 예를 들어 날짜, 거래 내용, 금액 및 계정 과목을 적어도 포함하고, 이러한 분개 데이터의 축적이 분개장 데이터가 된다.The user accesses the URL of the web server 110 using the web browser of the computer 140 such as a PC, a smart phone, or a tablet. The Web server 110 receives the HTTP

) Identify a piece of web statement data for each transaction and automatically re-index each transaction into a specific account subject, based on the description of the transaction details of each transaction. When the amount is positive, it is income. When it is negative, it is possible to say that it is expenditure. At this time, the web server 110 segments the description of the transaction content into morpheme and refers to the occurrence rate of one or a plurality of account subjects corresponding to each morpheme, Guess the account subject that it represents. The created journal entry data includes at least a date, a transaction content, an amount, and an account subject, for example, and the accumulation of such journal entry data becomes journal data.

Herein, the term " morpheme " refers to a minimum language unit having a meaning, and will be described below with reference to the term. In the present invention, however, not a minimum language unit, It is possible to perform the segment of

The appearance frequency and the journal entry data may be stored in the web server 110, but they may be stored in the database 120. [

The web server 110 transmits an HTML program including the created entry data to the computer 140, which is displayed as a journal processing screen by the web browser of the computer 140 and presented to the user. Each function of the present invention can be implemented by Ruby and MySQL, and some of them can be implemented by Java Script (registered trademark) in HTML (for example, a combo box 301). That is, the web server 110 operates as a means for executing each function by executing a program described in a language such as Ruby, and may be constituted by a single server or a plurality of servers.

Fig. 2 shows a journaling process screen according to an embodiment of the present invention. 2014 (June 5, 2010), an amount column 202 ("-1, 530"), and an outline indicating the contents of the transaction Column 203 ("GU (registered trademark)"), an account category field 204 ("consumable item cost"), and a brief tag field (not shown) for establishing a separate category from the account subject.

In the importing of the web specification data, the user can upload a file of CSV format or the like by himself or herself, but in the embodiment of the present invention, a web specification data acquisition section can be additionally provided which is automatically acquired from the Internet. Specifically, the scraping server 130 connected to the database 120 by the VPN technology is disposed, the user registers the account number, and the account number and password stored in the web server 110 or the database 120 are read , Various web specification data is acquired from the financial institution 151, the credit card company 152 and the settlement provider (for example, the electronic money Suica (registered trademark)) (not shown) by Web scraping . The acquired web specification data is stored in the web server 110 to the database 120, and is read out at the time of journal entry processing.

It is also possible to acquire web specification data by taking a photograph of a receipt or the like, rather than web scraping, and transmitting it to the web server 110. At this time, when the application is implemented as an app for a portable terminal such as a smart phone or a tablet, if a receipt is read into an app, it can be automatically loaded into a user's account. In order to encourage the development of apps, an API for importing web specification data may be provided. In this case, when an account associated with the user's account is included in the received address, electronic data such as a receipt is interpreted and accepted as web specification data. It is possible. Examples of the electronic data include a PDF, an image file, and a text file. Also, the web server 110 may receive and analyze the web specification data, not the web server 110, and send the obtained web specification data to the web server 110. In addition to the receipt, by photographing the bill with a camera and transmitting it to the web server 110, it is also possible to record the occurrence of the debt. For example, at the time of receiving the bill, it becomes a reminder that the user should actually make payment by registering it as an obligation and digitizing it by camera photographing and OCR, and when it actually makes a payment , It can be managed by performing matching between a bank statement and a payment schedule as to which payment schedule was paid. In addition, there is a need to easily deal with such a payment schedule (such as an out-of-pocket value, an unpaid payment, etc.) and to cope with the occurrence of incidents. In addition, such image receipt of receipt, invoice, etc. enables connection of image data to each journal entry, thereby facilitating evidence management. In addition to general accounting documents such as receipts, accounting data related to the user on the Internet, such as accounting data described in electronic mail or accounting data described in a post on the SNS, may be analyzed and imported into the user's account It is acceptable. By doing so, it becomes easy to manage the expenditure at the time of payment by cash.

In many cases, a plurality of kinds of pieces of web specification data provided by a plurality of financial institutions, a credit card company, and a settlement provider may be imported into the web server 110 and displayed on the transaction processing screen 200 for each type , And the date may be displayed in the order as shown in Fig.

2, the user confirms the displayed contents of each transaction and presses down the " Registration " button to indicate that the journal entry data is created and stored. However, the pressing of the " , It is also possible to store the journal data automatically generated by the web server 110 as it is and make only the necessary modifications in the transaction processing screen 200. [

FIG. 3 shows a journal entry processing screen at the time of modification of the automatically sorted account subject. When the account category 204 is clicked, the journal entry processing screen 200 displays a combo box 301 such as a pull-down menu indicating another option. The help 302 can be attached to each option, so that it is possible to simply select an appropriate account subject without knowledge of accounting. Assuming that the combo box 301 is interactive as shown in the figure, that is, according to the selection of the user, a further lower option is displayed, so that the user can be sensibly navigated to reach an appropriate account subject .

The modified result can be stored in the Web server 110 or the database 120 as a user rule for each user, and from the next time, the modified account subject can be displayed for the transaction content. The correction result thus accumulated is used to generate a learning (learn) database (learned) by machine learning of the appearance frequency of one or a plurality of account subjects corresponding to each morpheme, as will be described later, This is possible because it is a cloud technology, not a standalone application.

In the case of the account subject field 204, it is possible to display the combo box such as the pull-down menu and to save the correction result. Can be used.

The journal data created as described above can be displayed in a list on the web browser of the computer 140 as shown in Fig.

(Details of journal entry processing)

In the present invention, the speculation / inference of the account subject indicated by the description of the transaction content is performed by segmenting the description of the transaction content into a morpheme, referring to the occurrence frequency of one or more account subjects corresponding to each morpheme, I guess the account subject indicated by the description of the transaction in question.

Here, suppose that the description of transaction details is "Non-life Insurance Japan (registered trademark) premium (Internet)". When the description is spaced out as a morpheme, it is divided into five categories: "damage", "insurance", "Japan", "premium", and "the Internet". The web server 110 reads the appearance frequency of one or a plurality of account subjects corresponding to the morpheme from the Lund database with respect to each morpheme. The occurrence frequency of each morpheme is, for example, as follows. Since it is simple, the fact that the appearance probability is less than 0.01 is omitted.

In the above example, the occurrence frequency of each morpheme is a normalized occurrence probability so that the sum becomes 1.0. If the normalization is performed, the accuracy (accuracy) can be improved. For example, when the description field "o x pharmacy station Kanda east exit point" appears in the outline field 203, if the number of occurrences is added without normalization, the "station" Since the number of times included in the specification data is overwhelmingly large, it becomes possible to allocate " travel expenses " which is an account subject estimated from the morpheme " station ". The speculation result is stretched into the morpheme where the number of times included in the web specification data is large. On the other hand, when the normalization is performed, the appearance probability of the morpheme "pharmacy" is higher than that of the account subject "travel expenses" by the account "subject consumption" by the morpheme "station", and "pharmacy" The number of times can correctly deduce the "consumable cost" at least than the "inverse".

In one aspect, the web server 110 sums the appearance probability of each morpheme as a score for each account subject. As a result of the calculation, the highest score account item is assigned as an estimation result. In the above example, "Japan" is the account subject of "Purchase" and "Internet" is the account subject of the "communication fee" most, but it is the account subject of the highest score of "premium" in the total score, and it can be assigned .

In the present invention, the automated indentification can be made also for the description of the unknown transaction content. It is possible to classify them into the account subjects that are most likely to be the most reliable even when the processing is performed for the first time using the pre-generated frequency of occurrence of each morpheme included in the description of the transaction contents. For example, when a new non-life insurance company called "XYZ insured" is established and this appears first in the description of the transaction contents, the web server 110 has not processed this. However, the web server 110 is segmented into " XYZ " and " LOSS ". For example, regarding the " XYZ ", there is no registration of the appearance frequency in the Lund database, Quot; insurance premium " can be assigned as a result of the estimation. The left side is the account subject, the right side is the normalized appearance frequency, that is, the appearance probability.

In the present invention, it is noted that it is sufficient not to specify the trading partner from the description of the transaction content, to journalize it, but to extract the information as long as it is necessary to infer the account subject indicated by the description of the transaction content. There is a concern that the establishment of a new company or the change of a company name of an existing company may require periodic maintenance of the database in automatic entry of the account subject. In the present invention, however, If it is included in the description of the contents, it is possible to classify it into the account subject which is certain.

This is the same as the problem of the display shaking that the description of the transaction details is fluctuated by the card company, the settlement company, or the like. For example, a vendor called Seven-Eleven does not necessarily use certain notations on the Web specification data, such as "Seven-Eleven," "Seven-Eleven," and "Seven-Eleven." In such a case, in the present invention, it is possible to guess the account subject of "miscellaneous expenses" in any notation. For example, even if the notation "Seven-Eleven" appears in the description of the transaction contents, this is segmented into "Seven" and "Eleven", and the following appearance frequency is acquired from the Lund database for each morpheme . In addition, the fact that the appearance probability is less than 0.05 is omitted.

When the probability of occurrence of each morpheme is added as a score, a score of 0.63509 is assigned to the account subject " miscellaneous " as the highest value, and this is assigned as a speculative result. This result is the same for both "Seven-Eleven" and "Seven-Eleven", and is a special dictionary for morphological analysis (for example, For example, the IPA dictionary) is unnecessary. This indicates that it is extremely efficient to analyze the explanatory power of each morpheme, not the specificity of the trading partner itself, in order to guess the account subject indicated by the description of the transaction.

In addition, because the hypothesis of "Seven-Eleven", the fourth grade of "water rate for April" has a small probability of appearing in plural account subjects and spike does not appear in any account subject, It is also acceptable. Thus, the calculation efficiency can be improved.

(Details of the Lund database)

The generation of the Lund database will be described taking the morpheme "Internet" as an example.

If the user modifies the guessing result by the menu 301 for changing the account subject in the journal entry processing screen on the web browser, the correspondence between the description of the transaction details and the corrected account subject is determined for each user And is stored in the storage unit of the accounting processing device 100 as a user rule.

In one aspect, the description of the transaction content included in each user rule is segmented by keyword, and the count of the number of occurrences of the corrected account subject is incremented with respect to each keyword to set the frequency of appearance to plural Based on the user rules of the user of the user.

The following table shows the results of correction by a plurality of users.

In the result of the above correction, the description of each transaction content is morpheme analyzed, and the occurrence frequency of each morpheme is calculated as follows. Regarding the emergence probability, only the account subjects listed in the following table are associated with each morpheme, and normalization is performed with respect to each morpheme.

Therefore, in the morpheme "Internet", account subjects "communication cost", "insurance premium" and "newspaper book fee" are associated with each other, and the frequencies of occurrence are 0.60, 0.35 and 0.05.

The user rules used for creating the Lund database may be user rules that are currently being used, and may include logs, and may be log-only. By using collective intelligence (collective intelligence), it is possible to reduce the burden of construction and maintenance of the database. If the Lund database is configured based only on the currently used user rules, it is possible to reflect the matching results of the surrounding users in real time and to present the speculation result.

As one merit of reflecting in real time, once a certain user performs the journal entry, updated inference algorithms are applied to all users even for completely new transactions, so that there is general versatility, and in operation, It becomes unnecessary, and as for the user experience, it is possible to improve the degree of automatic indentification.

In order to improve the degree of the Lund database, the user may be segmented. The same keyword can be appropriately journalized according to the segment by segmentation by industry, individual or corporation difference, or the like. For example, when the description of "○ × wholesaler" appears in the outline column 203, it can be considered that a corporation such as a retail business corresponds to "purchase", and a personal employer corresponds to "consumables". Segmentation according to the amount of money column 202 can also be considered. For example, "Yodobashi camera" less than 100,000 yen can think about "fixed assets" more than 100,000 yen by "consumables".

100: Accounting processor
110: Web server
120: Database
130: Scraping server
140: Computer
151: Financial institution
152: Credit card company
200: Transaction processing screen
201: Date column
202: Amount column
203: Overview column
204: account item
301: Combo box
302: Help

Claims (12)

An accounting processor for performing accounting processing by cloud computing, comprising: a web server for providing cloud computing to a user, wherein the web server identifies web specification data for each transaction,
Each transaction is segmented into a description of the transaction content of each transaction and automatically referred to a specific account subject by referring to the appearance frequency of one or more account subjects corresponding to each keyword,
The transaction data, the date, the transaction contents, the amount, and the account subject,
Wherein the created journal entry data is transmitted to a computer accessing the web server by a user and displayed as a journal entry processing screen in a web browser of the computer. The method according to claim 1,
Wherein an appearance frequency of one or a plurality of account subjects corresponding to each keyword is normalized for each keyword. 3. The method according to claim 1 or 2,
Wherein the journal entry automatically sums the occurrence frequency of each keyword as a score for each account subject, and automatically posts the account score of the highest score. 4. The method according to any one of claims 1 to 3,
Wherein the keyword of only one character or a number is not taken into consideration in the sum of the scores. 5. The method according to any one of claims 1 to 4,
Wherein the journal processing screen has a menu for changing an account subject. 6. The method of claim 5,
When the user automatically selects the account item that has been re-entered from the menu and edits it, it is determined that the correspondence between the description of the transaction contents and the corrected account item is stored in the storage unit of the accounting processing apparatus as the user rule for each user And stores the received accounting information. The method according to claim 6,
Wherein the appearance frequency is determined based on user rules of a plurality of users stored in the storage unit. 8. The method of claim 7,
Wherein the occurrence frequency is determined by segmenting the description of the transaction content contained in each user rule into a keyword and incrementing a count of the number of occurrences of the corrected account subject for each keyword. 9. The method according to any one of claims 1 to 8,
Wherein the keyword is a morpheme. 10. The method of claim 9,
Wherein segmentation into morphemes is performed without requiring domain processing. An accounting method for performing accounting processing by cloud computing provided by a web server,
The web server identifying the web specification data for each transaction,
The web server separates each transaction into a description of the transaction content of each transaction as a keyword and automatically refers to the appearance frequency of one or a plurality of account subjects associated with each keyword Step,
Wherein the web server includes the step of creating journal data including at least date, transaction content, amount, and account subject,
Wherein the created journal entry data is transmitted to a computer accessing the web server by a user and displayed as a journal entry processing screen in a web browser of the computer. 1. An accounting program for performing accounting processing by cloud computing provided by a web server,
Identifying the web specification data for each transaction;
A step of segmenting each transaction into a description of the transaction content of each transaction as a keyword and referencing the appearance frequency of one or more account subjects corresponding to each keyword to automatically resubscribe to a specific account subject,
Date, transaction content, amount of money, and account subject,
Wherein the created journal entry data is transmitted to a computer accessing the web server by a user and displayed as a journal entry processing screen in a web browser of the computer.

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