WO2022195901A1 - Accounting processing device and accounting processing method - Google Patents

Abstract

An accounting processing device 100 comprises a CAPEX determination unit 109 that determines whether or not a transaction subject is to be recorded into a balance sheet, and an asset recording processing unit 113 that executes processing for recording, into the balance sheet, new accounting data obtained by dividing accounting data representing a transaction subject determined so as to be recorded into the balance sheet. Further, the accounting processing device 100 comprises a CAPEX determination unit 109 that determines whether or not a plurality of transaction subjects are each to be recorded into the balance sheet, and an asset recording processing unit 113 that executes processing for recording, into the balance sheet, new accounting data obtained by grouping a plurality of sets of accounting data representing a plurality of transaction subjects determined so as to be recorded into the balance sheet.

Description

Accounting device and accounting method

The present invention relates to accounting processing technology.

Journalize the transaction that occurred and create a balance sheet (hereinafter abbreviated as BS or B/S), a profit and loss statement (hereinafter abbreviated as PL or P/L), a cash flow statement ( Cash flow statement: hereinafter abbreviated as CF or C/F), etc., is disclosed in Patent Literature 1, which discloses a technique for streamlining the journalizing of transactions and the recording of fixed assets in BS. Specifically, if the account items and amounts included in the transaction journal data (Patent Document 1, Fig. 6) match the pre-registered fixed asset recording conditions (Patent Document 1, Fig. 8), the journal data Based fixed assets are automatically recorded to BS.

JP 2016-212546 A

According to the technology of Patent Document 1, fixed assets can be efficiently recorded in the BS with one transaction, that is, one journal entry data as a processing unit. However, in one transaction, items that should be recorded in the BS and items that are not may coexist. Also, an item that should be recorded as one item in the BS may be spread over multiple transactions. Examples of the former include payments for repair costs, maintenance costs, and management costs for fixed assets such as buildings and vehicles. Of the paid repair costs, the amount that is recognized as increasing the value and durability of fixed assets is recorded as capital expenditure (CAPEX: Capital expenditure) in BS, and the remaining amount is used for maintenance and restoration of fixed assets. It is recorded as an expense in PL as repair expenses etc. for Moreover, as an example of the latter, there is a case where a plurality of different transactions exist for each part of the same building. The technique disclosed in Patent Document 1, which records fixed assets in the BS on a transaction-by-transaction basis in accordance with the principle of "one transaction, one journal entry", cannot handle such cases.

The present invention was made in view of this situation, and its purpose is to provide an accounting processing device that can streamline recording on the balance sheet.

In order to solve the above problems, an accounting processing device according to one aspect of the present invention includes a determination unit that determines whether or not a transaction should be recorded on the balance sheet, and a transaction that should be recorded on the balance sheet. and a recording processing unit that executes processing for recording new accounting data obtained by dividing the accounting data representing the object of the transaction determined to exist on the balance sheet.

Another aspect of the present invention is also an accounting processing device. This device represents a determination unit for determining whether or not each of a plurality of transaction targets should be recorded on the balance sheet, and a plurality of transaction targets determined to be recorded on the balance sheet. and a recording processing unit that executes processing for recording new accounting data obtained by grouping a plurality of accounting data on a balance sheet.

It should be noted that any combination of the above constituent elements, and any conversion of the expression of the present invention between methods, devices, systems, recording media, computer programs, etc. are also effective as embodiments of the present invention.

According to the present invention, recording on the balance sheet can be made more efficient.

4 schematically shows an overview of the processing of the accounting processor; It is a functional block diagram of an accounting processing device. An example of a screen for registering journal entry rules to the setting information database is shown. FIG. 10 shows an example of a screen for registering CAPEX/OPEX criteria to the setting information database; FIG. 12 shows an example of a display screen of a CAPEX determination result; An example of a CAPEX new addition screen that transitions by clicking an asset addition button is shown. An example of a transition screen after adding CAPEX is shown. An example of a list of CAPEXs before the CAPEX splitting process is shown. 4 shows an example of a CAPEX list after the CAPEX splitting process. A detailed screen example of OPEX is shown. 3 shows an example of a CAPEX grouping process screen. 4 shows a list of CAPEX after the grouping process. 4 schematically shows the data structure of an asset list stored and held in an asset information database; An example of journal reversal processing in CAPEX division processing is shown. An example of journal reversal processing in CAPEX grouping processing is shown. It is a flowchart which shows the accounting processing of an accounting processing apparatus. An application example of division processing and grouping processing of the accounting processing device is shown. An example of PM report spending is shown. An example of a processing flow is shown. FIG. 4 is a diagram for explaining the relationship between journal data and reverse journal data corresponding thereto;

The accounting processing device of this embodiment streamlines recording to the BS based on transaction journal data. BS is a financial statement that represents the financial position of a company at a point in time, showing the balance of assets, liabilities and net worth in monetary terms. In the present embodiment, since general commercial transactions will be explained, the subject will be the recording of assets or liabilities that increase or decrease due to commercial transactions in the BS. The recording of assets in BS often accompanies the expenditure of money. In general, money spent is roughly divided into those that are immediately recorded as expenses in PL and those that are recorded as assets in BS and subject to future depreciation and the like. In the present embodiment, the former is generically referred to as operating expenses (OPEX), and the latter is generically referred to as capital expenditures (CAPEX).

CAPEX, also known as capital investment, includes expenditures associated with the acquisition of assets that are considered capital for business activities, and monetary expenditures for maintaining and improving the value of these assets. In the real estate industry, part or all of the expenses for repair work of buildings such as condominiums and houses are also classified as CAPEX as monetary expenditures for maintaining and improving the asset value of buildings. Expenditures for the acquisition, maintenance and renovation of fixed assets are essentially CAPEX. Fixed assets are recorded in the assets section of the balance sheet and include assets such as cash that are neither intended for distribution nor expendable. Specifically, land, buildings, machinery, intellectual property rights, software, goodwill, etc. are classified as fixed assets. OPEX, which is paired with CAPEX, includes various expenses necessary for continuous business operation, such as operating expenses and operating expenses. In the real estate industry, repair costs, taxes and dues, maintenance costs, etc. are classified as OPEX.

While CAPEX, which requires the recording of assets on the BS, often accompanies the expenditure of money, the recording of liabilities on the BS often accompanies the receipt of money, that is, income. Received money is broadly divided into those that are immediately recorded as profit on PL and those that are recorded as liabilities in BS and subject to future profit recording. An example of the latter is advances received as a current liability recorded when payment for goods sold is received in advance. In the real estate industry, uncompleted construction work receipts, etc. are recorded as liabilities in the BS when construction fees are received before the construction work of buildings, etc. is completed. In the following, the description of this embodiment will focus on the recording of assets that accompany the expenditure of money in the BS. can easily be extended to the recording of liabilities on the BS that accompany the receipt of money.

FIG. 1 schematically shows the outline of the processing of the accounting processing device 100 of the present embodiment that records CAPEX in BS and OPEX in PL based on journal data of transactions involving monetary expenditure. In the illustrated example, the accounting processing apparatus 100 is configured in a client-server model. The accounting processing apparatus 100 includes a server centrally responsible for each information processing S1 to S6, a client CL such as a personal computer used by a tax accountant TA as a user, and a network (not shown) interconnecting the server and the client CL. Configured. In the client-server model, each function (S1 to S6) of the accounting processing apparatus 100 implemented in the server may be implemented in a personal computer or the like locally used by the tax accountant TA in a stand-alone configuration.

In the illustrated example, a tax accountant TA uploads a large number of transaction vouchers received from customers to the server, and causes the accounting processing device 100 to journalize transactions and classify and record CAPEX/OPEX. In S1 (S means step), the tax accountant TA operates the client CL and uploads the evidence of the transaction to the server. In S2, the accounting processing device 100 performs transaction journalizing for each voucher. For example, if a bank statement including a line recording payment (withdrawal) of building repair work costs as evidence is uploaded in S1, each line of the bank statement is recognized as one transaction in S2. For the above line, the journalizing process is performed as follows: "Record the repair work cost as OPEX on the debit side, and record the decrease in assets in the bank account due to the payment of the repair work cost on the credit side."

In this way, in S2, the total amount of repair work costs is provisionally journalized as OPEX, or PL costs. However, as mentioned above, the amount of repair work costs that is deemed to increase the value and durability of the building is required to be recorded as an asset in BS as CAPEX. Alternatively, the entire cost of repair work may be required to be capitalized in BS as CAPEX. Therefore, during the journalizing process of S2, such journalizing data includes a flag ( CAPEX flag) is automatically set. In other words, the account items of the journal data with the CAPEX flag set are temporary items that have not yet been finalized and can be changed in subsequent processing. In subsequent S3, the accounting processing device 100 determines whether or not the journal data for which the CAPEX flag is set is actually related to CAPEX. In particular, the accounting processing device 100 determines whether the expenditure related to the journal data corresponds to CAPEX or OPEX. This CAPEX/OPEX determination is not performed for journal data for which the CAPEX flag is not set. At the time of this CAPEX/OPEX determination, the tax accountant TA operates the client CL to refer to the CAPEX/OPEX determination criteria D1 registered in advance. Thus, in S3, each journal data for each transaction is divided into data to be recorded in BS as CAPEX and data to be recorded in PL as OPEX. If it is determined in S3 that it corresponds to CAPEX, the accounting processing device 100 generates information necessary for recording in the BS as a fixed asset based on the original journal data, and generates asset data including the information and the determination result. to generate As a result of S3, one piece of asset data accompanied by the CAPEX/OPEX judgment result is generated from one piece of journal data.

In this embodiment, the journal data is data generated for the purpose of recording on the PL, and the asset data is data generated for the purpose of recording on the BS (therefore, although there is asset data determined to be OPEX, are ignored), and since the asset data is generated from the journal data, the two correspond, and when the fixed asset represented by the asset data is recorded in the BS, the journal represented by the corresponding journal data is invalidated due to offsetting, elimination, etc. It is in a relationship to be transformed. In this way, by providing and processing journal data and asset data respectively, it is possible to separate the registration processing to the PL and the registration processing to the BS, thereby improving user convenience. In particular, the management of fixed assets becomes easier.

An example of uploading vouchers, generating journal data, and generating asset data from the journal data through CAPEX/OPEX judgment will be described below. FIG. 18 shows an example of PM report expense (Property Management Report Expense). The PM Report Expenditure is one of the documents uploaded to the accounting processor 100 by the user. Each line of PM report expenditure constitutes one transaction. Therefore, journal data is generated for each line. For example, since the CAPEX flag is set in the journal entry rule for generating journal entry data from the transaction of the "minor repair" row, it is possible to generate asset data from the journal entry data.

FIG. 19 shows an example of the processing flow. When the PM report expenditure of FIG. 18 is uploaded to the accounting processing device 100, the five lines of transaction records included in the PM report expenditure are registered as data1 to data5, respectively. Journal data JE1 to JE5 are generated from data1 to data5, respectively. The journal rules used to generate JE1, JE2, and JE3 have the CAPEX flag turned on, and the journal rules used to generate JE4 and JE5 have the CAPEX flag turned off. A display interface for journal data generated according to a journal rule with the CAPEX flag turned on is configured to enable generation of asset data based on the journal data. Alternatively, asset data based on such journal data may be automatically generated. In any case, the journal data corresponding to CAPEX flag=on is judged whether to be CAPEX or OPEX according to the CAPEX/OPEX judgment criteria. The accounting processing device 100 generates asset data linked with the original journal data with the judgment result. The asset data includes information necessary for registering the transaction target related to the original journal data as a fixed asset.

Returning to FIG. 1, in S4, CAPEX division and/or CAPEX grouping are performed. Splitting CAPEX means that when it is determined that an item to be recorded in BS as CAPEX and an item to be recorded in PL as OPEX are mixed in one asset data, CAPEX is cut out or OPEX is cut out to separate them. It means to separate the In addition, when a single asset data contains multiple different items that should be recorded in BS as CAPEX, it is also possible to extract each CAPEX item individually and assign different account items and payees to each. called division. Alternatively, if one asset data contains multiple items to be recorded in the BS as CAPEX of multiple different entities, each CAPEX item may be cut out individually and assigned to the corresponding entity. is called the division of On the other hand, CAPEX grouping refers to grouping CAPEX items to be recorded as one item in the BS when the CAPEX items are distributed over a plurality of asset data, ie, a plurality of transactions. Note that the accounting processing apparatus 100 may autonomously execute CAPEX division and grouping processing based on the CAPEX/OPEX determination criteria D1, and display the result of the CAPEX/OPEX determination in S3 on the display of the client CL. It is also possible to ask a certified tax accountant TA to determine the details of the CAPEX division and grouping processing and whether or not it can be executed. This embodiment will explain the latter case. In this case, the CAPEX/OPEX determination standard D1 is a standard for automatically determining whether the expenditure related to the journal data corresponds to CAPEX or OPEX. The accounting processing device 100 provides the tax accountant TA with the information necessary for determining the division/grouping of CAPEX, accepts the division/grouping instruction from the tax accountant TA, and processes the data according to the received instruction. It has a function as a division/grouping support device that realizes division/grouping according to the classification.

In S5, the CAPEX asset data that has been divided and/or grouped in S4 is recorded in the fixed asset ledger. The fixed asset ledger is a ledger for recording and managing fixed assets shown in the asset section of BS. In S6, a reverse journal entry is performed to invalidate the amount related to CAPEX recorded in the fixed asset ledger in S5 when the original journal entry data (S2) is recorded in the PL. In one example, by performing a reverse journal entry by deducting the CAPEX amount recorded in S5 from the amount of the original journal data (S2), which was provisionally recorded as OPEX, only the remaining net OPEX is recorded in the PL. be done. Thus, according to the accounting processing device 100 of the present embodiment, based on the journal data of transactions involving monetary expenditure, CAPEX is recorded in BS (S5) and OPEX is recorded in PL (S2 and S6). can be performed accurately. Similarly, if assets (CAPEX) and liabilities, and expenses (OPEX) and profits are replaced, based on the journal data of transactions involving the receipt of money, recording liabilities to BS (S5) and profits to PL can be accurately recorded (S2 and S6).

FIG. 2 is a functional block diagram of the accounting processing device 100. As shown in FIG. The accounting processing apparatus 100 includes a document input unit 101, a document holding unit 102, a metadata extraction unit 103, a document acquisition unit 104, a journal rule acquisition unit 105, a setting information database 106, a journal processing unit 107, A journal information database 108, a CAPEX determination unit 109, an asset data generation unit 110, a CAPEX processing unit 112, an asset record processing unit 113, an asset information database 114, a fixed asset ledger 115, and a journal reversal processing unit 116 , general ledger 117 . These functional blocks are realized through cooperation between hardware resources such as the computer's central processing unit, memory, input device, output device, and peripheral devices connected to the computer, and software executed using them. . Regardless of the type of computer or installation location, each of the above functional blocks may be implemented using the hardware resources of a single computer, or may be implemented by combining hardware resources distributed among multiple computers. .

As described above with reference to FIG. 1, in this embodiment, most of the functions of the accounting processing apparatus 100 are implemented in a server that can be accessed by a user terminal such as a personal computer or a smart phone or a client CL via an information communication network such as the Internet. be. A tax accountant TA as a user inputs an operation signal to the accounting processing apparatus 100 via the input means (mouse, keyboard, touch panel, camera, etc.) of the client CL. Any display may be used as the display device for displaying the details of the processing performed by the transaction processing apparatus 100, but the case where the display is the display of the client CL will be described below.

The document input unit 101 inputs documents to be journalized and stores them in the document holding unit 102 . The document can be input to the document input unit 101 in any manner. However, as shown in FIG. 1, the tax accountant TA may operate the client CL to upload the evidence as a document. The document input unit 101 may autonomously import the document. Here, the document to be subjected to journalizing processing is a document that is indispensable for the journalizing processing to be executed, and corresponds to a document that serves as evidence of the content of the transaction. Note that the document input unit 101 may store a related document providing information that supplements the evidence as the main document in the document holding unit 102 .

Examples of evidence are shown below.
・Documents that show the details of transactions and fund transfers, such as quotations, purchase orders, statements of delivery, invoices, receipts, loan agreements, tax notices, refund notices, interest rate notices, dividend payment notices, etc. ・Banks Documents showing deposits and withdrawals in bank accounts such as transaction statements ・List of capital expenditures (CAPEX) subject to depreciation ・Reports on new acquisition of real estate, progress and completion of construction and repair work, operation status , documents related to real estate management such as rent, income, expenditure, security deposit, accounts receivable, etc. ・Reports related to trust such as trust financial statements

The metadata extraction unit 103, which will be described later, determines the type of the document as exemplified above based on the metadata included in the document input to the document input unit 101, and stores the metadata in the document holding unit 102 together with the target document. Store. Alternatively, the document type determined by manual input by the tax accountant TA as a user or by automatic computer recognition may be stored in the document holding unit 102 without going through the metadata extracting unit 103 .

In this embodiment, "documents" and "documents" mean files and electronic documents of any type, format, and extension. Therefore, documents and documents include not only document files in a narrow sense, but also non-document files such as spreadsheet files, image files, moving image files, audio files, and communication files such as e-mails and messages. A document in which a paper voucher or the like is captured by an image scanner is input to the document input unit 101 as an image file.

The metadata extraction unit 103 extracts metadata from the document stored in the document holding unit 102 by the document input unit 101 . If the document is a file containing text data such as a document file, spreadsheet file, communication file, etc., each text data that may be used for journalizing processing is extracted individually, and metadata is added by adding appropriate type information. Generate.

For example, if the document type is an invoice and the issuer name is text data with "AAA", the metadata "issuer name: AAA" added with the type information "issuer name" is generated. Similarly, if the name of the recipient of the invoice is text data "BBB", the metadata "destination name: BBB" with the type information of "destination name" is generated, and the billed amount of the invoice is generated. is text data with "CCC", the metadata "Invoice amount: CCC" with type information of "Invoice amount" is generated, and the invoice issue date is text data with "DDD". In this case, metadata “issue date: DDD” to which type information “issue date” is added is generated.

If the document is a file that does not contain text data, such as an image file, a moving image file, or an audio file, the metadata extraction unit 103 extracts data that may be used for journalizing by non-text data recognition such as image recognition or voice recognition. is extracted from the file, and appropriate type information is added to generate metadata. As a typical example, by applying Optical Character Recognition (OCR), which is a type of image recognition, to image files such as paper vouchers captured by an image scanner, text data can be extracted from image files. can be extracted. Generation of metadata based on the extracted text data can be performed in the same manner as for files containing text data described above.

The metadata extracted from the document by the metadata extraction unit 103 as described above is associated with the document and stored in the document holding unit 102 together with the document. The above is the preparatory process for the accounting process including the journalizing process and the CAPEX/OPEX determination process, and the following functional blocks execute the actual accounting process.

The document acquisition unit 104 sequentially acquires documents for accounting processing from the document holding unit 102 . The document acquisition unit 104 acquires documents from a large number of documents held in the document holding unit 102 in any order and at any timing. Assume that unit 104 obtains the new document.

The journalizing rule acquisition unit 105 selects from the setting information database 106 the journalizing rule 1061 containing the matching document designation information for the document acquired by the document acquisition unit 104 . FIG. 3 shows an example screen for registering the journal entry rule 1061 to the setting information database 106 . In this registration screen example, the journal entry rule 1061 to be registered is indicated as "Transaction type". This registration screen is displayed on the display of the client CL by the display control unit 1120, which will be described later, and the tax accountant TA as a user can input necessary items for registering the new journal rule 1061 on the screen. Artificial intelligence that has previously performed machine learning using exhaustive training data autonomously generates or selects the optimal journal rule 1061 for the journal processing of the document acquired by the document acquisition unit 104, and sends it to the journal rule acquisition unit 105. may provide.

The journal rule name display area 21 displays the name of the journal rule 1061 that can be arbitrarily set by the user or computer. The summary display area 22 displays a summary or summary of transactions or journal entries that can be arbitrarily input by the user or computer. The summary display area 22 may be configured so that the user can select an appropriate summary from a pull-down list prepared in advance. The data type setting area 23 displays the type related to execution timing and the like of the journal rule 1061 selected from a pull-down list prepared in advance. The CAPEX flag display area 26 will be described later.

The journal display area 24 is an area for setting the contents of the journal processing to be executed based on the document to be processed for journal processing displayed in the document display area 25 . A debit display area 241 is an area for setting debit (Debit/Dr) processing, and a credit display area 242 is an area for setting credit (Credit/Cr) processing. The debit display area 241 and the credit display area 242 are detailed items whose contents can be arbitrarily set. 247 and a tax amount display portion 248, respectively.

The balance display unit 243 displays debit (Dr) and credit (Cr). In the illustrated transaction example, there is one debit display area 241 for debits and one credit display area 242 for credits, but some transactions have multiple debit and/or credit items. In that case, a plurality of debit display areas 241 and/or credit display areas 242 can be set. The transaction account display section 244 designates account items (accounts) for recording transactions. The transaction sub-account display section 245 specifies sub-account items (sub-accounts) of the account items specified in the transaction account display section 244 . If the account item has no lower account items, the transaction subaccount display section 245 is left blank.

The transaction amount display section 246 specifies the transaction amount to be recorded in the accounts and sub-accounts specified in the transaction account display section 244 and transaction subaccount display section 245 . The transaction example shown in the figure relates to payment processing for building repair work costs executed based on the “repair work completion report” displayed in the document display area 25 . In the debit display area 241, "repair costs" as OPEX (expenses on the PL) are specified in the transaction account display section 244, and "ConstructionAmount" representing the repair work costs described in the repair work completion report is the transaction amount. Specified on the display section 246 . In the credit display area 242, "ordinary deposit" representing withdrawal from the ordinary deposit is specified in the transaction account display section 244 and the transaction subaccount display section 245, and the withdrawal amount from the bank account is the same amount as the debit "ConstructionAmount ” is specified in the transaction amount display section 246 . In this way, the debit display area 241 records the repair work cost as OPEX, and the credit display area 242 records the decrease in the ordinary deposit due to the payment of the repair work cost.

In this way, when the journalizing process is executed according to the contents of the journalizing display area 24 shown in the figure, the entire amount of the repair work cost is posted as OPEX. However, as described above, it is possible that the amount of repair work costs that is recognized as contributing to the improvement of the value of the building and the extension of its useful life may be required to be recorded as an asset in the fixed asset ledger 115 as CAPEX. Therefore, a CAPEX flag indicating that the journal data generated according to the journal rule 1061 may relate to CAPEX so that the CAPEX determination unit 109, which will be described later, can determine the CAPEX applicability of the transaction represented by the journal data. can be set in the CAPEX flag display area 26. In FIG. 3, the CAPEX flag is written as "CAPEX convertible", but as the word "convertible" means, some or all of the OPEX in the journal entry display area 24 is later converted to CAPEX after the judgment of the CAPEX judging unit 109. may be converted to (thus changing accounts). In this sense, it can be said that the account item of the journal data generated using the journal rule 1061 with the CAPEX flag set is a provisional account item.

The tax account display section 247 designates account items (accounts) for recording taxes related to transactions. The tax amount display section 248 designates the tax amount to be added to the account item designated by the tax account display section 247 . In the transaction example shown in the figure, it is assumed that no tax is incurred on the transaction, so the tax account display section 247 displays "0 - not applicable" and the tax amount display section 248 displays "0".

The document display area 25 designates the target document (voucher) for journalizing using the journalizing rule 1061. In the illustrated example, "repair work completion report" is registered as the type of voucher to be journalized. Although not shown, in addition to or instead of the repair work completion report, a bank statement may be registered in the document display area 25 as proof of withdrawal from the ordinary deposit in the credit display area 242 .

The document display area 25 includes a document type 251, a metadata type (Data Key) 252, a comparison condition 253, and a comparison value 254 as detailed items for specifying documents to be journaled. The document type 251 sets the type of document. For example, the types of vouchers such as those exemplified above can be selected from a pull-down list. In the illustrated example, "repair work completion report" is specified as described above.

The metadata type 252 sets the type of metadata used to identify the document of the type set in the document type 251 . In the description of the metadata extraction unit 103, metadata such as "issuer name: AAA", "destination name: BBB", "billing amount: CCC", and "issuance date: DDD" are exemplified when the document type is an invoice. However, type information such as “issuer name”, “destination name”, “billing amount”, and “issuance date” in the preceding stage of these metadata is designated by the metadata type 252 . Since the types of metadata useful for specifying a document are limited according to the document type 251, these may be used as a pull-down list so that the user can select an appropriate one from them. In the illustrated example, "Constructor Name" (constructor name), which is the issuer of the repair work completion report and the execution entity of the repair work, is specified.

The comparison condition 253 sets a comparison condition for the comparison value set in the comparison value 254 for metadata of the type set in the metadata type 252 . If the comparison value 254 is text data as shown, the comparison condition 253 specifies various logical operation methods for the text data.

In the illustrated example, a comparison condition 253 with "contains" is set for the comparison value 254 with "XX Construction Co., Ltd.". Therefore, this document specifying information “includes” (comparative condition 253) “XX Construction Co., Ltd.” (comparative value 254) as “Constructor Name” (metadata type 252) and “repair work completion report” (document type 251 ) is specified as a document to be journalized. In other words, the repair work completion report issued by XX Construction Co., Ltd. is specified as a document to be journalized by this document specifying information.

In the illustrated example, there is only one metadata specification condition defined by a combination of setting items 252 to 254, but a metadata specification condition can be added using the add specification condition button 255. FIG. Also, the existing metadata specification condition can be deleted by a metadata specification condition delete button 256 .

Returning to FIG. 2, the journalizing rule acquisition unit 105 selects from the setting information database 106 the journalizing rule 1061 containing the matching document designation information for the document acquired by the document acquisition unit 104 . Therefore, in the example of FIG. 3, the document acquired by the document acquisition unit 104 is "Repair Work Completion Report issued by XX Construction Co., Ltd." In this case, the illustrated journal rule 1061 is selected by the journal rule acquisition unit 105 .

The journal processing unit 107 executes journal processing on the document acquired by the document acquisition unit 104 based on the journal rule 1061 acquired by the journal rule acquisition unit 105 . Specifically, the journal data generation process specified in the journal display area 24 of FIG. 3 is executed, and the generated journal data is stored in the journal information database 108 . In addition, when the CAPEX flag is set in the CAPEX flag display area 26 of the executed journal rule 1061 (when "CAPEX convertible" in FIG. 3 is checked), the journal processing unit 107 generates CAPEX flag is set or turned on. The journal data generated by the journal processing unit 107 includes metadata extracted by the metadata extracting unit 103 for the journal processing target document. Such various data included in the journal data are also used in the CAPEX/OPEX determination processing in the CAPEX determination unit 109, which will be described below.

The CAPEX determination unit 109 determines whether or not the journal data for which the CAPEX flag is set is related to CAPEX. When the CAPEX determination unit 109 makes a determination, the CAPEX/OPEX determination criteria 1062 (hereinafter simply referred to as the determination criteria 1062) registered in advance in the setting information database 106 by operating the client CL by the tax accountant TA are referred to.

FIG. 4 shows an example of a screen for registering the CAPEX/OPEX criteria 1062 to the setting information database 106. This registration screen is displayed on the display of the client CL by the display control unit 1120, which will be described later, and the tax accountant TA as a user can input the necessary items for registering the new criteria 1062 on the screen. In addition, artificial intelligence that has performed machine learning in advance using exhaustive training data autonomously generates the optimal determination criteria 1062 for the CAPEX/OPEX determination processing of the journal data generated by the journal processing unit 107, and the CAPEX determination unit 109 may be provided to

The example of the registration screen in FIG. 4 includes four condition setting areas 31-34. In the first condition setting area 31, it is possible to set a determination condition based on the type of document that is the source of the journal data with the CAPEX flag set. In the illustrated example, it is determined that the expenditure related to the journal data is related to CAPEX when the document type is "newly acquired property sheet". Specifically, the CAPEX determination unit 109 recognizes the type and type of the document from the abstract column of the journal data in which the CAPEX flag is set and the metadata of the document included in the journal data, or generates the journal data At that time, the type of the acquired document is read, and if it is a "newly acquired property sheet", it is determined that it is related to CAPEX.

In the second condition setting area 32, judgment conditions can be set based on keywords included in journal data. In the illustrated example, if the document contains the keyword "CM fee" (CM stands for Construction Management), it is determined that the expenditure related to the journal data is related to CAPEX. Specifically, the CAPEX determination unit 109 performs a keyword search on the summary column of the journal data with the CAPEX flag set and the metadata of the document included in the journal data, and finds the keyword "CM fee". is determined to be related to CAPEX.

In the third condition setting area 33, judgment conditions based on the amount of expenditure related to the journal data can be set. In the illustrated example, when the amount of repair expenses in the journal data is "100,000 yen" or less, it is determined that the expenditure related to the journal data does not correspond to CAPEX (that is, the entire amount is OPEX). Conversely, if the amount of repair expenses is greater than "100,000 yen", a determination condition may be set that the expenditure related to the journal data is related to CAPEX.

In the fourth condition setting area 34, CAPEX judgment conditions based on keywords and amounts can be set. In the example shown, the journal data contains at least one of the keywords "restoration", "maintenance", "repair", "maintenance management", and "cleaning", and the amount of repair expenses is "200,000" or less. , it is determined that the expenditure related to the journal data does not correspond to CAPEX (that is, the entire amount is OPEX).

Of the above four condition setting areas 31 to 34, the first and second condition setting areas 31 and 32 set the conditions for determining that the expenditure related to the journal data is related to CAPEX, and the third and fourth condition setting areas 33 and 34 set conditions for judging that the expenditure related to the journal data does not correspond to CAPEX. If the journal data subject to CAPEX determination does not satisfy any of the conditions, the CAPEX determination unit 109 provisionally determines that the expenditure related to the journal data is related to CAPEX in order to seek the judgment of the tax accountant TA in the subsequent processing.

In this embodiment, the CAPEX determination unit 109 determines whether or not the expenditure related to the journal data to be determined is related to CAPEX according to the CAPEX/OPEX determination criteria 1062, but in other embodiments, in addition to such determination , division and grouping, which will be described later, may be performed. In that case, the criteria (rules) for division/grouping are set in the CAPEX/OPEX criteria 1062 . An example of such a criterion is that if the content is "repair work", 90% of the expenditure amount will be the OPEX of the account item "repair expenses" and 10% will be the CAPEX of the asset account item "building". Such a determination may be autonomously performed by configuring the CAPEX determination unit 109 with artificial intelligence that has performed machine learning in advance using exhaustive training data.

In the asset definition area 35, it is possible to individually define the asset information registered in the asset data when the CAPEX determination unit 109 determines that the expenditure related to the journal data is related to CAPEX. Specifically, when the keyword registered in the keyword area 351 is included in the journal data, the asset account registered in the asset account item area 352 is registered in the asset data, and the depreciable asset tax area 353 Whether or not the registered depreciation property tax is applied and the useful life of the product registered in the useful life area 354 are registered in the asset data in a form applied to the relevant asset account item. For example, if the journal data related to expenditure determined to be related to CAPEX includes the keyword "kitchen faucet", the asset data generated from the journal data will be the asset account item "trusted building ancillary equipment". , including depreciation property tax “yes” and useful life “15 years”. This property data is registered in the property information database 114, which will be described later.

The asset data generation unit 110 generates the result of CAPEX/OPEX determination based on the contents of the journal data subject to CAPEX/OPEX determination by the CAPEX determination unit 109, and the asset information required when registering the fixed assets in the BS. , and is registered in the asset information database 114 .

FIG. 13 schematically shows the data structure of asset data stored and held in the asset information database 114. FIG. A serial number is registered in the number area 61 as an ID for specifying asset data. The illustrated numbers "001" to "007" correspond to the examples shown in FIGS. 5 to 12, which will be described later. Assets numbered '008' and '009' have been added for illustration of common costs. In addition, assets with numbers "010" to "012" are added to illustrate CAPEX, OPEX, and common costs that have not undergone division/grouping processing, which will be described later. The type area 62 registers the result of the CAPEX/OPEX determination by the CAPEX determination unit 109 or the CAPEX/OPEX/common cost (Common) specified by the user for asset data that has undergone division/grouping processing described later. be.

In the division flag area 63, a division flag indicating "Y" is registered when division processing is performed by the CAPEX division unit 1121, which will be described later. In the grouping flag area 64, when grouping processing is performed by the CAPEX grouping unit 1122, which will be described later, a grouping flag indicating that is registered as "Y". In the journal ID area 65, the ID of the journal data on which each asset data is based is registered.

The asset data with numbers "001" and "002" are split from one asset data generated from the same journal entry data "111", so the division flag "Y" is registered. Since assets with numbers "003" and "004" are split from one asset data generated from the same journal data "222", the split flag "Y" is registered. The asset with number "007" was generated by grouping multiple asset data generated from multiple journal entry data "333" and "444", so the grouping flag "Y" is registered. ing. The assets with numbers "008" and "009" are split from one asset data generated from the same journal data "555", so the split flag "Y" is registered. Assets with numbers "010" to "012" are not subject to division and grouping, so division flags and grouping flags are not registered.

In the journal data area 66, information on the journal data on which each asset data is based is registered. For example, link information to each journal data held in the journal information database 108 is registered in the journal data area 66 . In the BS sending data area 67, property information sent for recording to the BS or fixed asset ledger 115 is registered. Since only CAPEX is recorded in the BS or fixed asset ledger 115, the numbers "001", "002", "003", "007", "008", and "010" whose input information in the type area 62 is "CAPEX" Information is entered in the BS sending data area 67 only for assets.

In the process of recording to the BS or fixed asset ledger 115, the accounting processing device 100 identifies the asset data whose type is "CAPEX" among the asset data registered in the asset information database 114, and identifies the identified asset data. The asset information of the asset data is transmitted to the fixed asset ledger 115 (another server that manages and updates it). The CAPEX or fixed asset data recorded in the fixed asset ledger 115 is read when the BS is created, and used as basic information when deriving information such as the amount of fixed assets shown in the asset section of the BS. The asset data corresponding to OPEX or common cost need not be stored in the asset information database 114 because they are not used for recording in the BS or the fixed asset ledger 115 .

Returning to FIG. 2, the CAPEX processing unit 112 performs processing for dividing and/or grouping asset data. The CAPEX processing unit 112 includes a display control unit 1120 , a CAPEX division unit 1121 and a CAPEX grouping unit 1122 .

The CAPEX division unit 1121 divides one piece of asset data generated by the asset data generation unit 110 into multiple pieces of asset data according to a user's instruction or automatically. The CAPEX division unit 1121 presents the asset data to the user via the display control unit 1120, and also provides a user interface for accepting division instructions from the user. A plurality of pieces of asset data obtained as a result of division may include asset data having account items corresponding to CAPEX and asset data not being CAPEX.

The CAPEX grouping unit 1122 groups a plurality of asset data having asset account items corresponding to CAPEX to generate one asset data according to a user's instruction or automatically. The CAPEX grouping unit 1122 presents asset data to the user via the display control unit 1120, and also provides a user interface for receiving a grouping instruction from the user.

The functions of the CAPEX processing unit 112 will be described below with reference to screen examples. The display control unit 1120 refers to the asset information database 114 and causes the display of the client CL to display the asset data information including the determination result of the CAPEX determination unit 109 . Specifically, the display control unit 1120 displays an asset data list screen including both the determination result of the CAPEX determination unit 109 (or CAPEX/OPEX specified by the user) and an outline of asset data, and the content of each asset data. is generated and displayed on the display of the client CL.

FIG. 8 shows an example of the asset data list screen. For the sake of convenience, the screen is divided into upper and lower parts in this figure, but in reality it is a series of screens that can be browsed by left-right scrolling. The same applies to the screens shown separately below. The asset data list displayed on the illustrated screen shows, in a list form, summaries of five asset data corresponding to four journal data and CAPEX/OPEX determination results (or user-specified CAPEX/OPEX distinctions). The result of the CAPEX/OPEX determination (or user-specified CAPEX/OPEX disparity) is shown in the "Expenditure Type" column. The first line of the list shows the first asset data, identified by the number "001", having the asset account "building fixtures" (an account included in the fixed assets section), and the expenditure type It is called "CAPEX".

The second and third lines of the list respectively indicate the second asset data and the third asset data, which are asset data generated by dividing one asset data into two. The second asset data is identified by the number "003", has an asset account item "Equipment" (an account item included in the fixed assets section), and an expenditure type of "CAPEX". The third asset data is identified by number "004", has an asset account item "repair expenses" (an account item that does not appear on the balance sheet), and has an expenditure type of "OPEX". In this manner, the display control unit 1120 causes the display to display the asset data of OPEX in addition to the asset data of CAPEX. The fourth line of the list shows the fourth asset data, identified by the number "005", having an asset account "building fixtures" and an expenditure type of "CAPEX". Line 5 of the listing shows the fifth asset data, identified by the number "006", having an asset account "building fixtures" and an expenditure type of "CAPEX".

When a predetermined portion of a row of desired asset data is clicked on the asset data list screen of FIG. display. Here, it is assumed that the information mark of the first asset data on the first line of the list in FIG. 8 has been clicked. FIG. 5 shows an example of an asset data detail screen of CAPEX. For the sake of convenience, this figure shows two screens divided into left and right, but on the actual display it is a series of screens that can be browsed by scrolling up and down. The same applies to the screens shown separately in the left and right hereinafter.

The determination result of the CAPEX determination unit 109 is displayed in the determination result display area 40 . In the illustrated example, "CAPEX" is displayed, which indicates that the expenditure related to the journal data generated by the journal rule with the CAPEX flag set is related to CAPEX. The remaining areas 41-49 display asset information contained in the asset data. The body information display area 41 displays an overview of asset data. Various information displayed here is extracted from the journal data that is the source of the property data by the property data generation unit 110, or is generated based on the journal data. If you click "2020/11/1" entered in the "Journal link" column on the screen, you can transition to the detailed screen of the journal data that was the source of the asset data.

The CAPEX information display area 42 displays CAPEX information related to asset data. Various information displayed here is extracted from the journal data that is the source of the property data by the property data generation unit 110, or is generated based on the journal data. In the illustrated example, the "acquisition price", "consumption tax amount", and "total acquisition price" in the CAPEX information display area 42 match the "main unit price", "consumption tax amount", and "total" in the main information display area 41, respectively. . This means that the entire amount of expenditure related to asset data has been determined to be CAPEX. On the other hand, when the CAPEX judging unit 109 judges one journal data, if it judges that the expenditure related to the journal data includes both CAPEX and OPEX expenditures, the asset data expenditure The estimated amount of CAPEX (for example, acquisition price of 150,000 yen) as part of the total amount (main unit price of 300,000 yen) may be automatically entered in the "Acquisition price", "Consumption tax amount", and "Total acquisition price" fields. . In this case, the tax accountant TA who operates the client CL may approve or edit the estimated amount on the screen.

A comment on the judgment result of the CAPEX judgment unit 109 is displayed in the judgment comment display area 43 . These comments may be generated by the CAPEX determination unit 109, or may be entered by the tax accountant TA by operating the client CL. The check box of "depreciable property tax" corresponds to the check box of "presence or absence of depreciable property tax" in the depreciable property tax area 353 of the property definition area 35 in FIG. In the voucher display area 44, a voucher corresponding to the journal data that is the source of the asset data is attached. Detailed information of asset data is displayed in the basic information display area 45 . Various information displayed here is extracted from the journal data that is the source of the property data by the property data generation unit 110, or is generated based on the journal data. Here, the "asset account item" corresponds to "Asset account" in the asset account item area 352 of the asset definition area 35 in FIG.

The ancillary area 46 displays the division status of the asset data and is configured to accept new division processing. In the illustrated example, one CAPEX with an amount of "300,000 yen" corresponding to the information in the CAPEX information display area 42 is displayed. This means that the displayed asset data is not segmented. On the other hand, when one piece of asset data is divided into CAPEX asset data and OPEX asset data, or when one piece of asset data is divided into a plurality of CAPEX asset data, these CAPEX and OPEX are attached to the attached area. 46 are listed separately. As will be described later, an asset addition button 461, an OPEX addition button 462, and a common cost addition button 463 can be used to newly add CAPEX, OPEX, and common costs to the asset data. In other words, the amount of asset data (300,000 yen) can be appropriately allocated or divided among CAPEX, OPEX, and common costs. Note that when the OPEX add button 462 is pressed, new OPEX applicable asset data is generated based on the description content of the corresponding attached area. For example, if the construction costs of the original asset data include repair costs, this may be used to separate the repair costs as OPEX. A common cost is a cost that is allocated or apportioned to other entities.

In the depreciation display area 47, information on depreciation of CAPEX in the CAPEX information display area 42, the basic information display area 45, and the attached area 46 is displayed. "Useful life" corresponds to "Product life" in useful life area 354 of asset definition area 35 in FIG. The property tax display area 48 displays information about the CAPEX property tax. The special depreciation display area 49 displays information about the special depreciation of CAPEX. When a plurality of CAPEX are listed in the attached area 46, it is preferable to provide the depreciation display area 47, property tax display area 48, and special depreciation display area 49 individually for each CAPEX. After confirming the information displayed on the screen of FIG. 5 and making necessary additions/corrections, the tax accountant TA can save the additions/corrections by clicking the save button 40A on the screen.

Examples of division processing and grouping processing by the tax accountant TA operating the client CL will be described below. can be executed autonomously.

The division processing by the CAPEX division unit 1121 is started when the tax accountant TA clicks one of the asset addition button 461, OPEX addition button 462, or common cost addition button 463 on the screen of FIG. Although the details will be described below, the asset addition button 461 can be used to define and separate new asset data corresponding to CAPEX from the asset data. According to the OPEX addition button 462, an operation of defining and separating new asset data corresponding to OPEX from the asset data can be realized. By using the common cost addition button 463, it is possible to realize an operation of defining and separating new asset data corresponding to the common cost from the asset data. In the example of FIG. 5, part of the amount of one CAPEX "300,000 yen" shown in the original attached area 46 is allocated to the newly added asset data (CAPEX, OPEX, common cost). The original single CAPEX will be split.

FIG. 6 shows an example of a new registration screen for CAPEX applicable asset data that transitions by clicking the asset addition button 461 in FIG. The configuration of the screen is the same as that of FIG. 5, and in the body information display area 41, the outline of the original asset data of the amount of "300,000 yen" is displayed as in FIG. Information of newly registered CAPEX is displayed in the CAPEX information display area 42 . Various information displayed here can be input or edited by the tax accountant TA who operates the client CL. In the illustrated example, the tax accountant TA newly enters the CAPEX "Room 310 Restoration Work 2" with an acquisition price of "150,000 yen", which is half the amount of the original property data. The tax accountant TA uses this screen as necessary to specify the asset account items of the asset data to be newly registered and other asset information. Designation of an asset account item is realized by selecting a desired item from the pull-down menu of the “asset account item” column in the basic information display area 45 . The newly registered CAPEX "Room 310 Restoration Work 2" is also displayed in the attached area 46. When the tax accountant TA clicks the save button 40A on the screen in the illustrated state, the new registration of this CAPEX applicable asset data is confirmed. When the save button 40A is clicked, the CAPEX division unit 1121 generates new asset data corresponding to CAPEX in which a portion of the amount of the original asset data "150,000 yen" is associated, and stores the new asset data in the asset information database 114. sign up. In addition, the CAPEX division unit 1121 accesses the original asset data in the asset information database 114 and updates the original asset data amount "300,000 yen" so that the above partial "150,000 yen" is subtracted. As a result, the original asset data is divided into two CAPEX corresponding asset data with the amount of "150,000 yen".

FIG. 7 shows an example of a screen transitioned by clicking the save button 40A in FIG. Asset data to be displayed in FIG. 7 is the same as asset data to be displayed in FIG. Compared to FIG. 5 before the division of CAPEX, one CAPEX with an amount of "300,000 yen" was displayed in the attached area 46 of FIG. The CAPEX "Room 301 Restoration Work 2" for the amount of "150,000 yen" for the data, and the original CAPEX amount of "300,000 yen" minus the CAPEX amount of "150,000 yen" for the newly registered asset data. Two CAPEXes of "Room 301 Restoration Work 1" with an amount of "150,000 yen" are displayed. This means that one CAPEX in FIG. 5 is divided into two CAPEX in FIG. In addition, in the attached area 46 of FIG. 7, the first CAPEX "Room 301, restoration work 1" is selected and displayed in black, while the second CAPEX "Room 301, restoration work 2" is not selected. It is displayed in gray because it is in the state. In this state, by clicking the delete button 40B displayed in parallel with the save button 40A, the first CAPEX in the selected state can be deleted. In addition, although only the information of the first CAPEX in the selected state is displayed in the CAPEX information display area 42, the information of the second CAPEX may also be displayed.

6 and 7 explained the division of CAPEX by the asset addition button 461 of FIG. and residual CAPEX, and by newly registering a common cost with a common cost addition button 463, one original CAPEX can be divided into the newly registered common cost and residual CAPEX.

Here, the division processing described in FIGS. 5, 6 and 7 targets the first asset data on the first line of the list in FIG. FIG. 9 shows an example of the asset data list screen after this CAPEX division processing. Compared with FIG. 8 before the division process, the first asset data numbered "001" in FIG. there is The display control unit 1120 identifies the asset data divided by the division process by referring to the division flag of the asset information database 114, and displays the division release button 51 in association with the identified asset data on the asset data list screen. display. When the tax accountant TA clicks the undividing button 51 on the screen, the CAPEX division unit 1121 cancels the division processing related to the corresponding asset data, and returns to the state before the division processing (when the undividing button 51 in FIG. 9 is clicked). state shown in FIG. 8). When receiving an instruction to cancel division by clicking the cancellation button 51 or the like, the display control unit 1120 displays a screen for asking the tax accountant TA for confirmation before executing the cancellation. good too.

Next, grouping processing by the CAPEX grouping unit 1122 will be described. After confirming the CAPEX list in Figure 8, the tax accountant TA finds the fourth Assume that the asset data and the fifth asset data numbered "006" can be grouped and integrated into one. The tax accountant TA checks the check boxes of the two CAPEXs to be grouped, and clicks the grouping button 52 on the upper left of the list. When the tax accountant TA judges whether the grouping process is appropriate or not, clicking the information mark 53 of each asset data makes it possible to transition to a screen as shown in FIG. 5 and check the details of each asset data. Further, when the information mark 53 of OPEX “repair cost” shown in the figure is clicked, the screen changes to the OPEX asset data detail screen of FIG. 10 . In FIG. 10, the judgment result display area 40 displays the judgment result of "OPEX" by the CAPEX judging unit 109, the main body information display area 41 displays an outline of the asset data to be judged, and the OPEX information display area 42A. , OPEX information is displayed in the judgment comment display area 43, a comment on the judgment result of the CAPEX judgment unit 109 is displayed in the judgment comment display area 44, and the evidence corresponding to the journal data that is the basis of the asset data is attached to the evidence display area 44. be done.

FIG. 11 shows an example of a screen for accepting CAPEX grouping processing that transitions by clicking the grouping button 52 in FIG. In the two main body information display areas 41A and 41B, summaries of two asset data corresponding to CAPEX to be grouped are displayed. In the CAPEX information display area 42, CAPEX information integrated by grouping processing is displayed. As a result of integrating two CAPEX-applicable asset data with acquisition prices of "200,000 yen" and "300,000 yen", one CAPEX-applicable asset data with a total acquisition price of "500,000 yen" is generated. The basic information display area 45 displays the detailed information of the integrated asset data. The information displayed in the basic information display area 45 does not change. The ancillary area 46 displays two pieces of integrated asset data. In this state, when the tax accountant TA clicks the save button 40A on the screen, the grouping of this property data is confirmed.

When the save button 40A is clicked, the CAPEX grouping unit 1122 creates new asset data of the amount "500,000 yen" by adding the amounts "200,000 yen" and "300,000 yen" of the two asset data to be grouped. generated and newly registered in the asset information database 114 . The asset information of the new asset data inherits the asset information of the two original asset data as described above, or is set by the tax accountant TA through the screen of FIG. The CAPEX grouper 1122 accesses the property information database 114 and disables or deactivates the two property data to be grouped. As a result, the original two asset data are grouped into one asset data.

An example of the asset data list screen after this grouping process is shown in FIG. Compared with FIG. 8 before the grouping process, two asset data, the fourth asset data and the fifth asset data, which were divided into numbers "005" and "006" in FIG. It is integrated into one new asset data of "007". The display control unit 1120 identifies the asset data integrated by the grouping process by referring to the grouping flag of the asset information database 114, and ungroups the identified asset data on the asset data list screen. Display the button 54 . When the tax accountant TA clicks the ungroup button 54 on the screen, the CAPEX grouping unit 1122 cancels the grouping process related to the corresponding asset data, and restores the state before the grouping process (when the ungroup button 54 in FIG. 12 is clicked). 8). When an instruction to cancel the grouping is received by clicking the cancel grouping button 54 or the like, the display control unit 1120 displays a screen for asking the tax accountant TA for confirmation before executing the cancellation, thereby making an inquiry. may

Returning to FIG. 2, the asset record processing unit 113 accesses the asset information database 114 according to an instruction from the certified tax accountant TA or automatically periodically. Perform processing for registering assets related to asset data having account items as fixed assets. The asset record processing unit 113 identifies asset data whose type is “CAPEX” from asset data held in the asset information database 114 . Asset data identified in this manner may include asset data generated as a result of division processing and asset data generated as a result of grouping processing. The asset record processing unit 113 reads the asset information of the specified asset data from the asset information database 114 and transmits it to another server that manages the fixed asset ledger 115 . In another server, registration processing of the received asset information in the fixed asset ledger 115 is performed. Along with the processing for registering as a fixed asset, the asset record processing unit 113 acquires the asset data ID (for example, "Number" in FIG. 13) related to the asset information transmitted to another server that manages the fixed asset ledger 115. is notified to the journal reversal processing unit 116 .

The journal reversal processing unit 116 generates reversal journal data for subtracting the amount related to the asset data from the expense amount of the journal data that is the source of the asset data specified by the ID notified from the asset record processing unit 113. and registered in the journal information database 108. As described above, the journalizing unit 107 temporarily journalizes the entire transaction as OPEX (“repair expenses” in the example of FIG. 3), even if the transaction may be related to CAPEX. In other words, the account item "repair expenses" in the journal data generated in this manner is temporary. Thereafter, CAPEX/OPEX determination is performed according to the setting of the CAPEX flag to generate corresponding asset data. A part or all of the expenditure related to the asset data corresponding to the journal data having this temporary account item is sent to the fixed asset ledger 115 as CAPEX and registered. In this case, in order to prevent double registration, it is necessary to subtract the amount registered in the fixed asset ledger 115 from the expenditure amount (OPEX applicable) of the original journal data. Journal reversal processing for this purpose is executed by the journal reversal processing unit 116 . After generating the journal reversal data, the journal reversal processing unit 116 adds a link for accessing the reversal data to the asset data corresponding to the journal reversal data. In this way, in the accounting processing device 100, the asset data that corresponds to CAPEX and has been registered in the fixed asset ledger 115 has a link to the original journal entry data, a link to the corresponding reversal journal entry data, is associated.

FIG. 20 is a diagram for explaining the relationship between journal data and corresponding reverse journal data. In the example of FIG. 20, generation of reversal journal data accompanying transmission of asset data corresponding to CAPEX, which is not subject to division processing, to the fixed asset ledger 115 will be described. In this case, the total amount of expenditure related to the original journal data is offset by the reversal journal data. The journal reversal processing unit 116 generates journal reversal data of the same date by reversing the debit/credit of the original journal data of the asset data. In particular, the journal reversal processing unit 116 generates journal reversal data according to the following rules from the original journal data of the asset data, and registers it in the journal information database 108 .
・Journal date of reversal data = Journal date of journal data ・Journal number of reversal data = (newly numbered)
・Debit information of reversing journal data = Credit information of journal data ・Credit information of reversing journal data = Debit information of journal data is canceled out, and in the end it becomes the same as if the original journal entry data did not exist.

FIG. 14 shows an example of journal reversal processing in CAPEX division processing, and FIG. 15 shows an example of journal reversal processing in CAPEX grouping processing.

　In FIG. 14, the journalizing processing unit 107 first performs journalizing processing to record OPEX with the amount of "1000 yen". The ID or journal number of this journal data is "JE1001", and the CAPEX flag is set to indicate that it may be related to CAPEX (i.e., this journal data uses a journal rule with "CAPEX convertible" set). generated). Subsequently, the CAPEX determination unit 109 performs CAPEX/OPEX determination of the journal data according to the CAPEX flag, and determines that the expenditure related to this journal data is related to CAPEX. According to this determination result, asset data having an asset code or asset ID "Asset 000001", an asset account item "property", an amount "1000 yen", and a link to the original journal entry data "JE1001" is generated.

Subsequently, according to the instruction from the tax accountant TA, the CAPEX division unit 1121 divides one asset data item "Asset 000001" (1000 yen) into two CAPEX applicable asset data items "Asset 000001" (700 yen) and "Asset 000002" (200 yen). yen) and one OPEX corresponding asset data “Asset 000003” (100 yen). The asset data of the asset ID "Asset 000001" after the split is the same as the asset data of the asset ID "Asset 000001" before the split except for the amount, and the amount is newly generated from the original amount "1000 yen". The amount "700 yen" is set by subtracting the amount "200 yen + 100 yen = 300 yen" related to the asset data. The asset data of the asset ID "Asset 000002" after the split is an asset account item "property attached equipment" different from the asset account item "property" of the split source, the amount "200 yen", and the original journal entry data "JE1001". Provide a link to. The asset data of the asset ID "Asset 000003" after division has an account item corresponding to OPEX (for example, "repair expenses"), an amount "100 yen", and a link to the original journal entry data "JE1001". Among these, the asset information of the two CAPEX applicable asset data “property” and “property ancillary equipment” is sent to the fixed asset ledger 115 . In addition, the reverse journal entry processing unit 116 subtracts the amount related to the two CAPEX applicable asset data "property" and "property ancillary equipment" sent to the fixed asset ledger 115 from the expenditure amount of the original journal entry data "JE1001". Perform journal entry processing.

The journal reversal processing unit 116 generates journal reversal data of the same date by reversing the debit/credit of the original journal data except for the amount. The journal reversal processing unit 116 sets the debit/credit amount of the journal reversal data to the amount related to the CAPEX applicable asset data. In particular, the journal reversal processing unit 116 generates journal reversal data from the original journal data according to the following rules, and registers it in the journal information database 108 .
・Journal date of reversal data = Journal date of journal data ・Journal number of reversal data = (newly numbered)
・Debit information other than journal reversal data amounts = Credit information other than journal data amounts ・Credit information other than journal reversal data amounts = Debit information other than journal data amounts ・Debit/credit amounts of reversal journal data = CAPEX Amount related to the corresponding asset data When this journal data and reverse journal data are registered together in the PL, the debit and credit amounts are offset, and eventually the expenditure amount related to the CAPEX applicable asset data is offset from the original journal data. The amount will be deducted.

Specifically, the reversal data "JE1002" represents the reversal process of subtracting the CAPEX "property" of "700 yen" from the original journal data "JE1001", and the reversal data "JE1003" represents the CAPEX of "200 yen" Represents the journal reversal process that subtracts "property ancillary equipment" from the original journal data "JE1001". As a result of these two reversal processes, the OPEX will decrease from the initial "1000 yen" to "100 yen", and the decrease of "900 yen" will be transferred to two CAPEX, "700 yen" and "200 yen". .

The journal reversal data "JE1002" and "JE1003" newly generated by the journal reversal processing corresponding to the CAPEX division processing are recorded in the journal information database 108 by the journal reversal processing unit 116 in this way. The journal data recorded in the journal information database 108 is posted to the general ledger 117 as data for each account item. In addition, in the two CAPEX applicable asset data "Asset 000001" (700 yen) and "Asset 000002" (200 yen), in addition to the link to the original journal data "JE1001", the related reversal journal data "JE1002" and a link to "JE1003" is also added.

In FIG. 15, the journalizing processing unit 107 first performs journalizing processing to record three OPEX with different amounts of "700 yen", "200 yen", and "100 yen". The IDs or journal numbers of these journal data are "JE1001", "JE1002", and "JE1003" respectively, and the CAPEX flag is set to indicate that they may be related to CAPEX (i.e., these journal data are "CAPEX convertible"). is generated using a journal entry rule set). Subsequently, the CAPEX determination unit 109 performs CAPEX/OPEX determination of the three journal data according to the CAPEX flag, and determines that the expenditures related to these journal data are related to CAPEX. According to this determination result, three CAPEX applicable asset data of asset code or asset ID "Asset 000001", "Asset 000002" and "Asset 000003" are generated. The asset account items of these CAPEX applicable asset data are "property", "property ancillary equipment" and "equipment" respectively, and the amounts are respectively "700 yen", "200 yen" and "100 yen". Links to "JE1001", "JE1002" and "JE1003" are also added.

Subsequently, the CAPEX grouping unit 1122 integrates the three CAPEX applicable asset data into one CAPEX applicable asset data "Asset 000004" (1000 yen) according to instructions from the tax accountant TA. The asset data with the asset ID "Asset 000004" after the integration will be converted to the new asset account item "property & equipment", the new amount "1000 yen", and the original three journal entry data of the original three asset data. and a link of The asset information of this CAPEX applicable asset data “property & facility” is sent to the fixed asset ledger 115 . In addition, the journal reversal processing unit 116 converts the amounts related to the three CAPEX applicable asset data included in the CAPEX applicable asset data “property & facility” sent to the fixed asset ledger 115 to the original journal data “JE1001”, “JE1002”, “ JE1003” will be deducted from the expenditure amount.

The journal reversal processing unit 116 generates reverse journal data for the same date by reversing the debit/credit of each of the three original journal data. In particular, the journal reversal processing unit 116 generates journal reversal data according to the following rules from each of the three original journal data, and registers it in the journal information database 108 .
・Journal date of reversal data = Journal date of journal data ・Journal number of reversal data = (newly numbered)
・Debit information of reversing journal data = Credit information of journal data ・Credit information of reversing journal data = Debit information of journal data is canceled out, and in the end it becomes the same as if the original journal entry data did not exist.

Specifically, the reversal data "JE1004" represents the reversal process that offsets the original journal data "JE1001" of "700 yen" CAPEX "property", and the reversal data "JE1005" represents "200 yen". Represents the reverse journalization process that offsets the original journal data "JE1002" for CAPEX "property attached equipment", and the reverse journal data "JE1006" offsets the original journal data "JE1003" for CAPEX "equipment" for "100 yen" Represents the reversal process. As a result of these three reversal processes, the total amount of OPEX will decrease from the initial "1,000 yen" to "0 yen", and the reduced amount of "1,000 yen" will be transferred to one CAPEX "Properties & Equipment".

The journal reversal data "JE1004", "JE1005", and "JE1006" newly generated by the journal reversal processing according to the CAPEX grouping process are recorded in the journal information database 108 by the journal reversal processing unit 116. In addition, in one integrated CAPEX applicable asset data "Asset 000004" (1000 yen), in addition to the links to the original journal data "JE1001", "JE1002" and "JE1003", the related reversal journal data "JE1004" and " Links to JE1005 and JE1006 are also added.

In the above example, new journal data called reversal journal data is created, and when it is registered in the general ledger 117, the expenditure amount is offset or subtracted, thereby invalidating the fixed asset registration. Although the case has been explained, it is not limited to this. For example, the amount of the original journal data may be changed, or if the total amount is to be deducted, the original journal data may simply be deleted.

FIG. 16 is a flowchart showing accounting processing of the accounting processing device 100. FIG. In the explanation of the flowchart, "S" means "step". In S 11 , the document input unit 101 inputs a document to be journalized and stores it in the document holding unit 102 . At S12, the metadata extraction unit 103 extracts metadata from the document input at S11. In S<b>13 , the document acquisition unit 104 sequentially acquires documents to be processed for accounting from the document holding unit 102 . At S14, the journalizing rule acquisition unit 105 selects from the setting information database 106 the journalizing rule 1061 including the document specifying information that matches the document acquired at S13. In S<b>15 , the journalizing processing unit 107 executes journalizing processing based on the journalizing rules 1061 obtained in S<b>14 for the document obtained in S<b>13 , generates journalizing data, and registers it in the journalizing information database 108 .

In S16, the CAPEX determination unit 109 determines whether or not the CAPEX flag is set in the journal data generated in S15. The CAPEX determination unit 109 checks the CAPEX flag of the journal data registered in the journal information database 108, and identifies the journal data for which the flag is set. The CAPEX determination unit 109 performs CAPEX/OPEX determination in S17 for the specified journal data, and does not perform the determination for other journal data. In other words, the CAPEX determination unit 109 determines whether or not to perform CAPEX/OPEX determination for the journal data registered in the journal information database 108 according to the state of the CAPEX flag. For example, a UI element (such as a button) for triggering CAPEX/OPEX determination is provided on the display screen of journal data with the CAPEX flag set, and the UI element is displayed on the display screen of journal data without the CAPEX flag. It does not have to be. For the journal data for which the CAPEX flag is not set, the journal data is recorded in the general ledger 117, and the accounting process ends. For the journal data with the CAPEX flag set, the process proceeds to S17, and the CAPEX determination unit 109 determines whether or not the expenditure related to the journal data is related to CAPEX. If it is determined in S18 that it is not related to CAPEX, that is, if it is determined that the expenditure related to the journal data is entirely related to OPEX, the process proceeds to S19, where the asset data generation unit 110 generates OPEX relevant asset data and stores it in the asset information database 114. sign up. Since this OPEX applicable asset data is not an item to be recorded in the BS, it is not sent for recording in the fixed asset ledger 115 . After that, the journal data is recorded in the general ledger 117 and the accounting process is finished. When it is determined in S18 that it is related to CAPEX, the process proceeds to S20.

In this way, the CAPEX/OPEX determination in the journal data is performed in two stages, the first determination step S16 based on the CAPEX flag and the second determination step S17 based on the CAPEX/OPEX determination criteria 1062 (FIG. 2). Efficiency can be achieved. As a modification, the first determination step S16 based on the CAPEX flag may be omitted, and the second determination step S17 may be executed for all the journal data generated in S15. In this case, the CAPEX flag may not be provided.

In S20, the property data generation unit 110 generates property data with the determination result of S17, and the display control unit 1120 displays the property data with the determination result of S17 on the display of the client CL. In S21, the CAPEX division unit 1121 receives a CAPEX division processing instruction from the tax accountant TA and executes it. In S22, the CAPEX grouping unit 1122 receives a CAPEX grouping process instruction from the tax accountant TA and executes it. In S23, the asset record processing unit 113 transfers the asset information after the CAPEX division processing in S21 and/or the CAPEX grouping processing in S22 from the asset information database 114 to another server having the fixed asset ledger 115. . In S24, the journal reversal processing unit 116 performs journal reversal processing for subtracting the amount related to the CAPEX applicable asset data subject to the asset record processing in S23 from the expenditure amount of the original journal data generated in S15. Run.

According to this embodiment, CAPEX applicable asset data can be divided into a plurality of CAPEX applicable asset data or a combination of CAPEX applicable asset data and OPEX applicable asset data. Therefore, it is possible to enhance user convenience in digitizing the work of proportionally dividing assets. For example, journal entries that recognize part of the amount spent on a transaction as CAPEX and the rest as OPEX can be easily digitized. Alternatively, even if a common cost that should be allocated to multiple assets is entered as one transaction, it is possible to digitize the process of properly allocating the common cost to multiple assets and journalizing as CAPEX for each asset. . For example, when legal fees for registering multiple properties are billed together on a monthly basis, asset data is generated from the bill, and further divided and allocated to each property, so that legal fees can be appropriately distributed among multiple properties. It can be distributed to each property.

Also, according to this embodiment, a plurality of CAPEX-determined asset data can be grouped into one CAPEX-applicable asset data. Therefore, it is possible to enhance the user convenience in the digitization of the business of totaling assets. For example, it is possible to more easily digitize the process of collectively registering a plurality of transactions as one asset. For example, by grouping assets purchased for the same purpose into one asset, the total amount can be the amount judged as an asset. In addition, by grouping a plurality of fixed assets purchased for the same purpose and integrating them into one fixed asset, management of fixed assets can be simplified or made more efficient.

In addition, according to this embodiment, an interface is provided that facilitates dividing asset data once determined to be CAPEX applicable into asset data of the CAPEX applicable portion and asset data of the OPEX applicable portion. Therefore, user convenience in managing and registering fixed assets is improved.

The configuration, functions, and effects of the accounting processing device 100 have been described above. Next, FIG. 17 shows an application example of the division processing and grouping processing of the accounting processing device 100. FIG. When a developer builds multiple condominiums on a large site, various expenses such as land preparation costs, electricity and water facility construction costs, lawyer registration costs, sales promotion costs, etc. can be billed in one bill for multiple condominiums. It can be done in writing. Similarly, post-construction refurbishment and maintenance bills may be combined into one bill. It is necessary to register fixed assets based on these costs for each property, that is, for each condominium, but it takes time and effort to apportion the amount of bills collected in one form to the fixed assets according to the value of each property. .

In the application example of FIG. 17, it is assumed that the plumbing work, ground leveling work, and registration were performed at the same time for a plurality of condominiums, that is, three condominiums, A building, B building, and C building. The construction charges for the water supply work for Buildings A, B, and C will be billed together in one invoice. The same is true for land leveling work costs and registration costs. The tax accountant uploads the waterworks cost (invoice 1), the land preparation cost (invoice 2), and the registration cost (invoice 3) to the accounting processing device 100, and the accounting processing device 100 creates journal data according to those invoices. Generate "JE1", "JE2" and "JE3" individually. The journalizing rule used for generating this journalizing data is a journalizing rule for which the CAPEX flag is set. The accounting processing device 100 performs CAPEX/OPEX determination on each of the journal data "JE1", "JE2", and "JE3", and determines that all of them relate to CAPEX. The accounting processing device 100 individually generates asset data "Asset1", "Asset2", and "Asset3" accompanied by determination results. Subsequently, the accounting processing device 100 groups these three CAPEX-applicable asset data according to the instructions of the tax accountant to generate one CAPEX-applicable asset data "Asset4". According to the instructions of the tax accountant, the accounting processing device 100 divides the generated CAPEX applicable asset data "Asset4" into three CAPEX applicable asset data "Asset5" (assigned to Building A) and "Asset6" (assigned to Building B). ) Generates “Asset7” (allocated to Building C).

　The CAPEX applicable asset data "Asset5", "Asset6", and "Asset7" after grouping and division processing are summarized for each building A, B, and C, so they can be registered as fixed assets for each condominium. By using both the grouping process and the dividing process in this way, it is possible to more easily realize how to organize and divide fixed assets. In other words, fixed assets “Asset1”, “Asset2” and “Asset3” before processing were separated by construction type, while fixed assets “Asset5”, “Asset6” and “Asset7” after processing were separated by condominiums. Therefore, it is possible to register each condominium as a fixed asset.

The above accounting treatment can also be applied, for example, when a company replaces a large-scale air conditioner. Assuming that a total of 100 air conditioners have been replaced, an invoice for the cost of the 100 air conditioners and an invoice for the installation work cost of the 100 air conditioners are issued to the company. By grouping and dividing these two invoices, it is possible to automatically calculate the amount to be borne (air conditioner main body price and installation work cost) according to the number of units to be replaced in each department of the company.

Similarly, in construction that spans multiple years (for example, 3 to 10 years or more), construction costs are billed every predetermined period (for example, every 3 months, every 6 months, every year), progress or If billed according to degree of completion (e.g. billed at 30%, 50%, 70% and 100% respectively), after grouping these multiple bills, the department responsible for the cost, You can split the cost by project. Also, in software development, an invoice may be issued each time a version is upgraded. After grouping these multiple invoices, the costs can be apportioned to each department or project that bears the costs.

The present invention has been described above based on the embodiment. It should be understood by those skilled in the art that the embodiments are examples, and that various modifications can be made to combinations of each component and each treatment process, and that such modifications are within the scope of the present invention. .

It should be noted that the functional configuration of each device described in the embodiments can be realized by hardware resources or software resources, or by cooperation between hardware resources and software resources. Processors, ROMs, RAMs, and other LSIs can be used as hardware resources. Programs such as operating systems and applications can be used as software resources.

In the embodiment, journal data is generated from transaction information, CAPEX/OPEX determination is performed when the CAPEX flag is set in the rule used for generating this journal data, and asset data including the determination result is newly generated from the original journal data, but it is not limited to this. For example, the technical concept of the embodiment can be applied to the generation of journal data including CAPEX/OPEX determination from transaction information (thus, CAPEX/OPEX determination is performed on all cases, so flags are unnecessary). In this case, one CAPEX applicable journal data can be divided into a plurality of CAPEX applicable journal data. Alternatively, one CAPEX applicable journal data can be divided into CAPEX applicable journal data and OPEX applicable journal data. The same is true for grouping. In this case, the original journal data and the original journal data for grouping may be deleted, and if so, the reverse journal entry is unnecessary.

Both the journal data before division/grouping in the above modified example and the asset data before division/grouping in the embodiment are one piece of accounting data generated according to one transaction and subject to the transaction; They are common in that they are data representing contents, amount of money, and the like.

In the embodiment, how to divide and group is based on instructions from the user (for example, a tax accountant), but the present invention is not limited to this. For example, after setting rules for dividing and grouping The division/grouping may be performed automatically based on a rule, or a machine learning model may be trained to perform the division/grouping.

The prior art and problems of the present disclosure may be expressed as follows.
A system that manages information on fixed assets and automatically performs depreciation is known. At a tax accountant corporation, a tax accountant receives evidence of a transaction from a client in charge, determines whether the transaction is a capital expenditure (CAPEX), and manually enters the information into the fixed asset management system described above. If the client is a real estate management company, there will be a large number of relatively complicated CAPEX registrations, so the tax accountant corporation will have a heavy workload.
By using the technique disclosed in Patent Document 1, it is possible to automate the judgment as to whether or not the expenditure related to the journal entry should be treated as CAPEX, so that the workload of the tax accountant corporation can be reduced.
However, for example, when sorting the construction costs of a building, even though there is only one transaction, the billing and transfer of the construction costs, part of the construction is classified as "repair costs" for restoration to the original state, and the rest is classified as "repair costs". may be recorded as “Capital Expenditure (CAPEX)” which extends the useful life. In automatic journalizing, one transaction is generally one journal entry, so it is not possible to deal with journal entries in which one transaction is divided into a plurality of account items as described above.
More specifically, repair costs, maintenance costs, and management costs to be paid when fixed assets such as buildings and vehicles break down are processed as "repair costs." On the other hand, as a result of improving fixed assets or adding functions, when the value of the asset increases or the usable life increases, the cost becomes "capital expenditure" and cannot be treated as "repair cost". . One construction may include both this repair cost and capital expenditure. In this case, it is necessary to account for each item separately. Existing automatic journal entry systems cannot handle such journal entries.
Alternatively, multiple payments may need to be grouped together and registered as a single asset. For example, when grouping purchases for the same purpose. The result is a total number that is judged as an asset. Existing automatic journal entries cannot cope with such cases.
The technology of the present disclosure has been made in view of such circumstances, and its purpose is to provide an asset division/grouping function in CAPEX/OPEX registration.
In particular, this disclosure provides a new function to split an asset determined as CAPEX in CAPEX/OPEX determination into multiple assets (OPEX can be set) and integrate multiple assets determined as CAPEX into one asset.

The present invention relates to accounting processing technology.

24 Journal display area, 25 Document display area, 26 CAPEX flag display area, 40 Judgment result display area, 46 Attachment area, 52 Group button, 67 BS sending data area, 100 Accounting device, 107 Journal processing unit, 109 CAPEX judgment 110 Asset data generation unit 112 CAPEX processing unit 113 Asset record processing unit 114 Asset information database 115 Fixed asset ledger 116 Reverse journal processing unit 117 General ledger 461 Add asset button 462 Add OPEX button 1061 journal rule, 1062 CAPEX/OPEX criteria, 1120 display control section, 1121 CAPEX division section, 1122 CAPEX grouping section.

Claims (17)

1. a determination unit that determines whether the transaction target should be recorded on the balance sheet;
   a recording processing unit that performs processing for recording new accounting data on the balance sheet obtained by dividing the accounting data representing the transaction object determined to be recorded on the balance sheet;
   an accounting processor.
2. The new accounting data obtained by splitting includes accounting data with account items recorded on the balance sheet and accounting data that is not,
   The recording processing unit performs processing for recording accounting data having account items recorded on the balance sheet on the balance sheet, but does not perform the processing for other accounting data.
   The accounting processing device according to claim 1.
3. a determination unit that determines whether or not each of a plurality of transaction targets should be recorded on the balance sheet;
   A record that executes a process to record new accounting data on the balance sheet by grouping multiple accounting data representing multiple transactions determined to be recorded on the balance sheet. a processing unit;
   an accounting processor.
4. The accounts of the accounting data representing the object of the transaction determined to be recorded on the balance sheet are the accounts included in the fixed assets section of the balance sheet,
   The accounting processing device according to any one of claims 1 to 3.
5. Part of the amount of the split source accounting data is newly associated with an account item different from the account item of the split source accounting data and/or a target asset different from the target asset of the split source accounting data Further comprising a division unit that generates accounting data and updates the amount of the original accounting data to be divided so that the part is deducted,
   The accounting processing device according to claim 1.
6. The accounts of the accounting data representing the object of the transaction determined to be recorded on the balance sheet are the accounts included in the liabilities section of the balance sheet,
   The accounting processing device according to any one of claims 1 to 5.
7. a generation unit that generates accounting data representing the subject of the transaction from the journal data corresponding to the transaction, accompanied by a determination result as to whether or not it should be treated as capital expenditure;
   In the recording of the original journal data in the ledger, the record processing unit executes processing for recording on the balance sheet An invalidation unit that performs processing for invalidating the amount related to the new accounting data,
   The accounting processing device according to any one of claims 1 to 6, further comprising:
8. The determination unit determines whether or not the expenditure related to the journal data in which the temporary account item is set should be capital expenditure,
   The accounting processing device according to claim 7.
9. It further comprises a journal data generation unit that acquires a transaction voucher, selects a journal entry rule for journalizing the transaction, and journalizes the transaction represented by the acquired voucher according to the selected journal entry rule to generate journal data. ,
   Whether or not temporary account items are set in the journal data is specified by the flag set in the journal rule.
   The accounting processing device according to claim 8.
10. a determination step of determining whether the subject of the transaction should be recorded on the balance sheet;
    a record processing step of performing a process for recording new accounting data on the balance sheet obtained by dividing the accounting data representing the object of the transaction determined to be recorded on the balance sheet;
    accounting methods comprising;
11. a determination step of determining whether each of the plurality of transaction targets should be recorded on the balance sheet;
    A record that executes a process to record new accounting data on the balance sheet by grouping multiple accounting data representing multiple transactions determined to be recorded on the balance sheet. a processing step;
    accounting methods comprising;
12. generating asset data with determination results as to whether or not it should be capital expenditure from journal data generated from evidence of expenditure;
    Dividing one generated asset data into a plurality of asset data according to a user's instruction or automatically, wherein the plurality of asset data obtained as a result of the division is an account corresponding to capital expenditure and asset data that is not capital expenditure;
    performing processing for registering assets related to asset data having account items corresponding to capital expenditures as fixed assets;
    Along with the processing for registering as fixed assets, generating reversal journal data for subtracting the amount related to the asset data to be processed for registering as fixed assets from the expenditure amount of the original journal data; method including.
13. Generating a plurality of asset data with determination results as to whether or not to be capital expenditure from a plurality of journal entry data generated from a plurality of expenditure vouchers;
    grouping a plurality of asset data having account items corresponding to capital expenditures to generate a single asset data in response to a user instruction or automatically;
    and performing processing for registering an asset related to one piece of asset data obtained by grouping as a fixed asset.
14. Determining whether to determine whether or not to be capital expenditure for each of the plurality of journal data generated from the plurality of expenditure vouchers;
    Determining whether the expenditure related to the journal data determined to be performed should be capital expenditure;
    causing a display to list the results of the determination of whether or not to be capital expenditures made for each of the journal data determined to be made.
15. A configuration for generating asset data accompanied by a determination result as to whether or not it should be capital expenditure from journal data generated from the evidence of expenditure;
    A configuration for dividing one generated asset data into a plurality of asset data according to a user's instruction or automatically, wherein the plurality of asset data obtained as a result of the division is an account corresponding to capital expenditure and asset data that is not capital expenditure;
    A configuration for performing processing for registering assets related to asset data having account items corresponding to capital expenditures as fixed assets;
    Along with the process for registering as a fixed asset, a configuration for generating reversal journal data for subtracting the amount related to the asset data to be processed for registering as a fixed asset from the expenditure amount of the original journal data; equipment, including
16. A configuration for generating a plurality of asset data accompanied by a determination result as to whether or not to be capital expenditure from a plurality of journal entry data generated from a plurality of expenditure vouchers;
    a configuration for grouping a plurality of asset data having account items corresponding to capital expenditures to generate a single asset data in response to a user instruction or automatically;
    and a configuration for performing processing for registering an asset related to one piece of asset data obtained by grouping as a fixed asset.
17. A configuration for determining whether or not to determine whether or not to be capital expenditure for each of a plurality of journal data generated from a plurality of expenditure vouchers;
    A configuration for determining whether or not the expenditure related to the journal data determined to be performed should be capital expenditure,
    and a configuration for causing a display to list the results of determinations as to whether capital expenditures should be made or not for each of the journal data determined to be made.

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