WO2014148045A1 - Accounting apparatus, accounting method, and accounting program - Google Patents

Abstract

An accounting apparatus (100) is provided with a web server (110), a database (120) connected to the web server (110) by a VPN, and a scraping server (130) connected to the database (120) by a VPN technique. A user accesses a URL of the web server (110) using a web browser of a computer (140). The web server (110) identifies loaded web detail data for each transaction, and automatically classifies each transaction into a specific account title on the basis of a statement of transaction content of each transaction. At this time, the web server (110) refers to a correlation table retaining correlations between keywords included in the statement of transaction content and account titles.

Description

Accounting processing apparatus, accounting processing method, and accounting processing program

The present invention relates to an accounting apparatus, accounting method, and accounting program, and more particularly to an accounting device, accounting method, and accounting program for performing accounting processing by cloud computing.

Business accounting is based on the practice of corporate accounting principles that have been developed as a custom, and one of the principles is the principle of “accrual” for the income statement (P / L). Accrual basis is the principle that an accrual basis should be recorded when the fact of income or expense occurs, regardless of the actual income and expenditure of cash. This is a concept opposite to cash basis, which recognizes revenue and expenses at the time of cash delivery.

Each company calculates income and expenditure for a certain period, performs a settlement to calculate profit or loss, and financial statements such as balance sheet (B / S) and income statement (P / L) prepared in the settlement Is stipulated to be announced based on the provisions of the Companies Act. In particular, in Japan, financial instruments trading law application companies have strong time constraints on the settlement of accounts, and quarterly settlement is required for listed companies, and quarterly settlement or semiannual interim settlement is required even for unlisted companies. The need for settlement is the same in other countries.

In this way, if periodic settlement of accounts is necessary and the creation of a profit and loss statement is essential under the accrual principle, Instead of creating a profit and loss statement in retrospect, it is necessary to always process the income and expenses generated in daily operations on a daily basis in accordance with the accrual principle. That is how it is processed.

For example, in a large company, there is an in-house system for accounting processing, and the person in charge of each department conducts daily work as a journal data by registering the transactions that have occurred into account items. Accumulating financial journals (financial statements) in each fiscal period is possible by accumulating the journal data thus created and creating journal data and general ledger data. Commercial accounting software is often used to create financial statements such as balance sheets and profit and loss statements from the generated general ledger data.

Ministry of Internal Affairs and Communications, 2011 Communications Usage Trend Survey (Enterprise), 31

Although commercially available accounting software has the functions necessary to cope with such corporate accounting practices, it has the disadvantage of being general-purpose software that can meet the demands of various companies.

In other words, not all companies that require accounting processing are required to have a sense of speed in daily accounting based on the accrual principle. Applicants have found that, when focusing on small and medium enterprises and individual business owners rather than large enterprises, commercial accounting software has not been able to provide a function that fits the situation. In general, SMEs and individual business owners, including Japan, are required to pay only once a year. At the time of this closing, it is necessary to make a public notice without delay in accordance with the provisions of the law. It suffices to obtain journal data and general ledger data in accordance with the accrual principle, and it can be said that daily journal processing is unnecessary.

The present invention has been made in view of such problems, and its purpose is in line with the fact that the time constraints to follow the accrual principle are moderate for SMEs and individual business owners. It is an object of the present invention to provide a simple and inexpensive accounting processing apparatus, accounting processing method, and accounting processing program.

In order to achieve such an object, according to a first aspect of the present invention, there is provided an accounting processing apparatus for performing accounting processing by cloud computing, comprising a web server that provides cloud computing to a user, The web server identifies the web detail data for each transaction, and holds the correspondence between keywords and account items that can be included in the description of each transaction based on the description of the transaction details of each transaction. Referring to the correspondence table, journalizing data is automatically created for a specific account item, and journal data including at least a date, a transaction content, an amount, and an account item is created.

The second aspect of the present invention is characterized in that, in the first aspect, the web specification data includes a plurality of types of web specification data provided by a plurality of financial institutions, a credit card company or a settlement company. To do.

Further, according to a third aspect of the present invention, in the first or second aspect, the web specification data includes electronic data obtained by photographing a receipt with a camera.

According to a fourth aspect of the present invention, in any one of the first to third aspects, the created journal data is transmitted to a computer where a user accesses the web server, and is sent to a web browser of the computer. Displayed as a journal processing screen, the journal processing screen having a combo box for changing the account item.

Further, a fifth aspect of the present invention is characterized in that, in the fourth aspect, the combo box is a nested interactive combo box.

According to a sixth aspect of the present invention, in the fourth or fifth aspect, the generic correspondence table is updated using accumulation of correction results of account items by the combo box by each user. And

Further, according to a seventh aspect of the present invention, in any of the fourth to sixth aspects, when the user selects and corrects the automatically journalized account item from the combo box, the seventh aspect of the present invention The user rules are stored in the storage unit of the accounting processing apparatus.

Further, an eighth aspect of the present invention, according to the seventh aspect, analyzes the similarity between the description of the transaction content to be journalized and the description of the transaction content already held in the user rule, and The transaction contents are classified into account items corresponding to the description of the transaction contents with high similarity.

According to a ninth aspect of the present invention, there is provided an accounting processing method for performing accounting processing by cloud computing provided by a web server, wherein the web server identifies web detailed data for each transaction; The web server identifies each transaction by referring to a generic correspondence table that holds correspondence between keywords and account items that can be included in the description of the transaction based on the description of the transaction details of the transaction. Automatically journaling to the account item, and the web server creating journal data including at least a date, a transaction content, an amount of money, and an account item.

According to a tenth aspect of the present invention, there is provided an accounting processing program for performing accounting processing by cloud computing provided by a web server, the step of identifying web detailed data for each transaction in the web server; Based on the description of transaction details of each transaction, each transaction is automatically assigned to a specific account item with reference to a generic correspondence table that holds correspondences between keywords and account items that can be included in the description of transaction details. And journalizing data, and a step of creating journal data including at least a date, a transaction content, a monetary amount, and an account item.

According to one aspect of the present invention, focusing on SMEs and individual business owners, web detail data is identified for each transaction on a web server that provides users with cloud computing, and each transaction is identified as a transaction for each transaction. Based on the description of the contents, the accrual principle is created by automatically translating to a specific account by referring to the correspondence table that holds the correspondence between keywords and accounts that can be included in the description of the transaction. Is to provide a simple and inexpensive accounting processing apparatus, accounting processing method and accounting processing program in accordance with the fact that the time constraints to be followed are moderate.

It is a figure which shows the accounting processing apparatus which concerns on one Embodiment of this invention. It is a figure which shows the journalizing process screen which concerns on one Embodiment of this invention. It is a figure which shows the journalizing process screen at the time of correction of the account item classified automatically. It is a figure which shows the list of the created journal data.

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

(Outline of the present invention)
In the light of the fact that SMEs and sole proprietors have less time constraints to follow accrual principle, the present invention is not a daily basis, but ex-post data (online / web statement data). ) To perform journal processing and create journal data.

The present invention uses web detailed data, and at present, the ratio of SMEs and individual business owners who can benefit from them is limited. That is, for example, as described in Non-Patent Document 1, the utilization rate of cloud computing in Japanese companies is only 9.1%, that is, resources on the web are not utilized in the majority. The present invention has been made for the first time focusing on small and medium-sized enterprises and individual business owners, and has been made in anticipation of future utilization improvement of cloud computing. For example, in the United States, although the cloud computing usage rate is higher than that in Japan, there is room for improvement in the efficient use of the Web detailed data.

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 that provides users with cloud computing, a database 120 connected to the web server 110 using virtual private network (VPN) technology, and a scraping server 130 connected to the database 120 using VPN technology. With.

The user accesses the URL of the web server 110 using the web browser of the computer 140 such as a PC, a smartphone, or a tablet. The web server 110 identifies the captured web detail data for each transaction, and automatically translates each transaction into a specific account item based on a description of the transaction contents of each transaction. Journal entries such as income when the amount is positive and expenditure when the amount is negative are possible. At this time, the web server 110 refers to a correspondence table that holds correspondences between keywords and account items that can be included in the description of transaction contents. The created journal data includes, for example, at least a date, transaction contents, an amount, and an account item, and accumulation of such journal data becomes journal data.

The correspondence table and the journal data may be stored in the web server 110 but may be stored in the database 120.

The web server 110 transmits an HTML program including the created journal 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 a part thereof can be implemented by JavaScript (registered trademark) in HTML (for example, a combo box in FIG. 3 described later). 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 configured by a single server or a plurality of servers. .

FIG. 2 shows a journalizing processing screen according to an embodiment of the present invention. The captured web detail data is identified for each transaction, and for each transaction, a date column 201 ("2012/11/30"), an amount column 202 ("-3,885"), and a summary column 203 ("e-mobile" showing transaction details) -Minato-ku, Tokyo "), account item column 204 (" communication fee "), description tag column 205, etc. that provide a separate category from the account item.

Although it is possible for the user to upload the web specification data, the user can upload a file of a format such as CVS himself. In one embodiment of the present invention, a web specification data acquisition unit that automatically acquires from the Internet is further provided. be able to. Specifically, a scraping server 130 connected to the database 120 by the VPN technology is arranged, a user registers, and an account number and a password stored in the web server 110 or the database 120 are read out. 151, various types of web detail data can be acquired from a credit card company 152, a settlement company (eg, electronic money Suica (registered trademark)) (not shown), or the like. The acquired web detail data is stored in the web server 110 or the database 120 and is read out during the journalizing process.

Further, instead of web scraping, the web detailed data may be acquired by photographing a receipt or the like with a camera and transmitting it to the web server 110. At this time, if it is implemented as an application for a mobile terminal such as a smartphone or a tablet, when a receipt or the like is read into the application, it can be automatically taken into the user's account. In addition, electronic data such as receipts may be received by e-mail. In this case, if the received address includes an account associated with the user's account, the electronic data such as the receipt is analyzed. It is also possible to import as web detailed data. Examples of electronic data include PDF and image files. Further, the web server 110 may receive the data and analyze it with a mail server (not shown) instead of receiving it, and transmit the obtained web detail data to the web server 110. In addition to receipts, it is also possible to record that a debt has occurred by taking a bill with a camera and sending it to the web server 110. For example, when an invoice is received, it is converted into a liability by taking it digitalized by camera shooting and OCR, journalizing it as a liability, and registering it as a reminder. When the payment is made, it is possible to manage which payment schedule is paid by matching between the bank statement and the payment schedule. There is a need to easily cancel such payment schedules (accounts payable, accounts payable, etc.) and to deal with accrualism, and image capture of receipts is also a useful function. In addition, such image capture such as receipts and invoices allows image data to be linked to each journal and facilitates voucher management.

In many cases, a plurality of types of web specification data provided by a plurality of financial institutions, credit card companies, settlement companies, etc. may be captured by the web server 110 and displayed on the transaction processing screen 200 for each type. You may display in order of a date, as shown in FIG.

In FIG. 2, for each transaction, the user confirms the displayed contents and presses the “Register” button to create and store journal data, but “Register” The journal data automatically created by the web server 110 by referring to the generic correspondence table may be stored as it is without pressing the button, and only necessary correction may be performed on the transaction processing screen 200.

Fig. 3 shows the journal processing screen when correcting automatically classified account items. When the account item column 204 is clicked, the journal entry processing screen 200 displays a combo box 301 such as a pull-down menu showing other options. By adding help 302 to each option, it is possible to easily select an appropriate account item without knowledge of accounting. If the combo box 301 is nested interactively as shown, ie, the lower choices are shown according to the user's choice, the user can be sensibly navigated to the appropriate account. Can be put on.

The corrected result is stored in the web server 110 or the database 120 as a user rule for each user, and the account item corrected for the transaction content can be displayed from the next time. User rules for each user are well known in the accounting software technical field, but if there is a correspondence table independent of each user (generic correspondence table), it can be used immediately after account creation without accounting knowledge. Journaling and overwhelmingly lower hurdles to start using. A generic table that provides complete journals for all users is not possible, so some corrections are required by each user. In this case, there is a combo box such as a pull-down menu with help. Easy to select the appropriate account items. By utilizing this accumulation of selections in combination with a correspondence table that is independent of each user, users can not only start using it easily, but also obtain high accuracy and realize a user experience that did not exist before. The

The description tag field 205 can also be automatically displayed by assigning a description tag with reference to the generic correspondence table in the same manner as the account item. In this case, a pull-down menu, etc. You can display the combo box and save / use the correction results.

As described later, creating a generic correspondence table in advance requires enormous effort, and for this reason, the account items are automatically referred to by referring to the correspondence table created in advance as in the present invention. There was no technology to assign automatically. Accumulation of correction results by each user is useful information for improving the accuracy by updating the generic correspondence table, and it can be acquired because it is not a stand-alone application but a cloud technology.

For example, when a user corrects an assignment, if a record of what account description including the keyword is assigned to which account item, for example, a predetermined number of users such as 5 or more are the same When a condition such as assigning a description including a keyword to the same account item is satisfied, the correspondence between the keyword and the account item can be added to the correspondence table. Moreover, a highly accurate update can be considered on condition that a predetermined number or more of users have assigned descriptions of the same two keywords to the same account item. More generally, the keywords included in the transaction description can be extracted by morphological analysis, and by recording which keywords are registered as which account items in many cases (or the probability is high) Relevance between keywords and account items can be determined. For example, this relationship can be defined by the amount of information, Bayesian probability, and the like.

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

(Details of journal processing)
Even if the subsequent journal processing is automatically performed using the web server 110, in reality, a correspondence table that associates the description of the transaction contents with the account items is necessary. Accompanying the accumulation and verification of a huge amount of data. Considering use in a large company, it can be understood that the creation of such a correspondence table is no longer possible in principle. Large companies have complicated transactions between companies, and there are many transactions that should be classified into different account items for the same customer as the deposit and withdrawal destination. Therefore, it is impossible to automatically specify the account item from the description of the transaction details of the deposit / withdrawal statement. For the first time, focusing on SMEs and individual business owners who are not involved in business-to-business transactions, it is possible to create a correspondence table by categorizing the association between transaction contents and account items, and also focus on SMEs and individual business owners. Thus, the correspondence table can be used in common as a generic correspondence table independent of each user. At the same time, by focusing on SMEs and individual business owners, the number of frequently used account items is limited, making it easier to organize hierarchically. Users with an interactive combo box as shown in Fig. 3 Graphical display is possible.

Nonetheless, the transaction content columns described in the web specifications provided by banks, credit card companies, payment providers, etc., have the same content, but there is considerable variation in the notation of each company. The applicant also found that it was not easy to create. Therefore, in one embodiment of the present invention, by applying a correction rule that corrects the notation fluctuation described in the summary column 203 indicating the transaction content, it is possible to delete substantially overlapping associations from the correspondence table.

For example, if “ANA” is written in the transaction details column, it can be classified as “travel expenses”. In the actual web specifications, the notation of “ANA” is not unified, but there are various notations such as “NA”, “NA”, etc., so all of these are supported in the correspondence table. However, in one embodiment of the present invention, the correction rule is applied as described above, and the generic correspondence table itself is associated with, for example, “ANA” and “travel expense”. Only to keep.

The correction rules are as follows: for keywords stored in the correspondence table, fluctuations in alphabetical notation, kana notation, or kanji notation, presence / absence of middle black (“•”), hyphen (“-”), minus (“-”), Or a rule that corrects the fluctuation in the notation of a long sound code. For example, if “NA”, “NA”, etc. exist in the description of the summary column 203, the correction rule is applied, and these are all converted to “ANA” and then referred to the correspondence table. can do. In this way, it is sufficient if the keyword “ANA” in alphabetical notation and the account item “travel expense” are associated with each other in the correspondence table.

* In addition to the case where the amendment rules can be defined regularly as described above, the amendment rules can be individually expanded and modified by referring to the description of actual transaction contents appearing in various web specifications.

The correction rule may be stored in the database 120 and read out by the accounting processing apparatus 110 or may be stored in a memory included in the accounting processing apparatus 110.

Also, in one embodiment of the present invention, the applicant has also found that there is a group of keywords with different account items that are journalized by industry. By applying business rules that associate keywords and business types with account items, it is possible to achieve high accuracy that cannot be handled by generic correspondence tables for all types of business.

For example, when the super name is described in the summary field 203, it is highly likely that the purchase is a consumable when an IT company has made a purchase. If this is the case, the purchase possibility is high.

(Keyword priority)
As described above, the generic correspondence table retains the correspondence between keywords and account items that can be included in the description of transaction details, but if multiple transactions are included in one transaction content, classification There is a possibility of increasing errors.

For example, consider the transaction content “Morozov JR Osaka Mitsukoshi Isetan” as an example. In this case, referring to the correspondence table in the “JR” section, it will be classified as “travel expense” as the account item, but the most likely is that gifts were purchased at “Morozov” The situation is a transaction that should be classified as “entertainment expenses”. In other words, if it is possible to determine which keyword is dominant based on an accurate analysis of transactions among multiple keywords, the keyword that the corresponding table should hold "Morozov JR Osaka Mitsukoshi Isetan" The number of keywords can be reduced. In order to analyze a larger number of web details with a small number of keywords with high accuracy and perform journalizing processing, it is possible to increase the accuracy by assigning priorities to the keywords.

For example, priorities can be assigned to keywords as follows. Numbers indicate priority.
1 item
2 business partners
3 Business category (biz_category),
4 Group name (corp_group),
5 Commercial facility name (building)

Figures in parentheses are examples of keys when implementing priority rules. The business category is a word reminiscent of a business domain, such as “oil”, “bento”, “stationery”, and the like. The group name is a group name of a group company such as JR, Virginia, or GE. Commercial facility names are, for example, “Roppongi Hills”, “Nordstrom”, and the like.

Applicant has found that applying such priority rules clearly improves the automatic journal entry accuracy. Even if the priority order is not assigned up to the fifth, it is effective to assign the priority order to the item and the business partner.

Returning to the above example, in one embodiment of the present invention, “Morozov”, “JR”, and “Isetan Mitsukoshi” are registered in the generic correspondence table, respectively, and “Morozov” is a partner keyword that can be estimated roughly. "JR" is registered as a diversified corporate group and "Isetan Mitsukoshi" is registered as a commercial facility name. In the above example, referring to the correspondence table, these three keywords partially match, but among them, “Morozov”, which is considered to be the most explanatory, defines the account item, and “entertainment expenses” is Automatically displayed as a candidate.

In addition, when a plurality of keywords with the same priority are matched, keywords that partially match with a long number of characters can be matched with a higher rank. For example, regarding the description of transaction contents partially matching with two keywords “ANA” and “Panasonic”, the accuracy cannot be improved unless the longer “Panasonic” is adopted.

Conversely, it is also possible to exclude keywords with low transaction explanatory power from matching targets. For example, if a keyword has a word “store” (branch), it describes the commercial facility that is the context in which the transaction took place, not the transaction itself. It is possible to leave keywords suitable for automatic journals with high accuracy from a plurality of keywords. Other modifiers with high context description include “in” (at).

Also, there are many cases where the place name only describes the context, and it can be excluded as a transaction with low explanatory power.

(Completion of user rules)
Although user rules are useful for providing specific journals required for each user that cannot be achieved with the generic correspondence table, in reality, the description of transactions included in the Web statement data is in the case of the long tail. There is. That is, although the frequency of completely identical transaction details appearing twice or less is not high, the description of transaction details with such a low frequency of occurrence may occupy a proportion that cannot be ignored in the overall transaction. For example, even in the same type of transaction with the same business partner, the notation on the Web detailed data is not always the same. Even for the same customer, the description changes if the source financial institution changes, and the fact that the transfer person can change the transfer person's name is also affected. Some financial institutions have a unique management number for each transaction. In such a case, the same description will not appear twice. Therefore, in addition to saving the result of a user's correction that has appeared once in the past as a user rule for that user, it is similar to the description of a new transaction and the description of an existing transaction held in the user rule. By analyzing the degree and classifying into account items associated with the description of the transaction details with a high degree of similarity, the function of the user rule can be supplemented. For example, the degree of similarity can be obtained by dividing the descriptions of new and existing transaction contents into morpheme keywords by morpheme analysis.

Specifically, for example, it is determined whether the description of the transaction content is held as an existing one in the user rule, and if not, whether the description of the similarity exceeding a certain threshold is held. In the case where neither is held and the generic correspondence table is referred to, it may be possible to make a journal entry into a specific account item. Clustering is effective for speeding up the similarity calculation.

(E-commerce)
The purchase history data, purchase details data, etc. of the EC site can be acquired as web details data, and the web details data obtained from the credit card company can be complemented. When the EC site is used, the specific contents of the transaction may not be discriminated from the web detail data acquired from a credit card company or the like. In such a case, referring to purchase history data and the like of the EC site, it is possible to specify what kind of transaction has been made on that day. For example, in the generic correspondence table, the keyword “Amazon” is assigned to a virtual account item, and the subsequent journal entries are based on the date, amount, etc. This can be done after specifying

DESCRIPTION OF SYMBOLS 100 Accounting processing device 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 Summary column 204 Account item column 301 Combo box 302 Help

Claims (10)

An accounting processing apparatus for performing accounting processing by cloud computing,
A web server for providing cloud computing to users, the web server comprising:
Identify web statement data by transaction,
Based on the description of transaction details of each transaction, each transaction is automatically assigned to a specific account by referring to a correspondence table that holds correspondence between keywords and account items that can be included in the description of the transaction. Journal to
An accounting processing apparatus for creating journal data including at least a date, transaction contents, an amount of money, and an account item. 2. The accounting processing apparatus according to claim 1, wherein the web detail data includes a plurality of types of web detail data provided by a plurality of financial institutions, a credit card company, or a settlement company. 3. The accounting processing apparatus according to claim 1, wherein the web detail data includes electronic data obtained by photographing a receipt with a camera. The created journal data is transmitted to a computer where a user accesses the web server, and is displayed as a journal processing screen on a web browser of the computer.
The accounting processing apparatus according to claim 1, wherein the journal processing screen has a combo box for changing an account item. 5. The accounting processing apparatus according to claim 4, wherein the combo box is a nested interactive combo box. 6. The accounting processing apparatus according to claim 4, wherein the correspondence table is updated using accumulation of correction results of account items by the combo box by each user. 5. When a user selects and corrects an automatically journalized account item from the combo box, the user rule is stored as a user rule for each user in the storage unit of the accounting processing device. 6. The accounting processing apparatus according to any one of 6. Analyze the degree of similarity between the description of the transaction content of the journal entry and the description of the previous transaction content held in the user rule, and describe the description of the transaction content of the journal entry that has a high degree of similarity. The accounting processing apparatus according to claim 7, wherein the accounting items are classified into account items associated with each other. An accounting processing method for performing accounting processing by cloud computing provided by a web server,
The web server identifying web statement data for each transaction;
The web server refers to a correspondence table that holds correspondence between keywords and account items that can be included in the description of the transaction content based on the description of the transaction content of each transaction. Automatically journaling to the account,
The web server includes a step of creating journal data including at least a date, a transaction content, an amount of money, and an account item. An accounting processing program for performing accounting processing by cloud computing provided by a web server, the web server,
Identifying web statement data for each transaction;
Based on the description of transaction details of each transaction, each transaction is automatically assigned to a specific account by referring to a correspondence table that holds correspondence between keywords and account items that can be included in the description of the transaction. The steps to journal
An accounting program for executing the method, comprising: creating journal data including at least a date, transaction details, an amount, and an account item.

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