WO2022195901A1 - 会計処理装置および会計処理方法 - Google Patents

会計処理装置および会計処理方法 Download PDF

Info

Publication number
WO2022195901A1
WO2022195901A1 PCT/JP2021/018168 JP2021018168W WO2022195901A1 WO 2022195901 A1 WO2022195901 A1 WO 2022195901A1 JP 2021018168 W JP2021018168 W JP 2021018168W WO 2022195901 A1 WO2022195901 A1 WO 2022195901A1
Authority
WO
WIPO (PCT)
Prior art keywords
data
asset
journal
capex
accounting
Prior art date
Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
Ceased
Application number
PCT/JP2021/018168
Other languages
English (en)
French (fr)
Japanese (ja)
Inventor
雪野 河本
恵 小山
リアン サイ
トーマス バロン
信明 鈴木
Current Assignee (The listed assignees may be inaccurate. Google has not performed a legal analysis and makes no representation or warranty as to the accuracy of the list.)
KPMG Ignition Tokyo Inc
Original Assignee
KPMG Ignition Tokyo Inc
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by KPMG Ignition Tokyo Inc filed Critical KPMG Ignition Tokyo Inc
Priority to JP2022580353A priority Critical patent/JPWO2022195901A1/ja
Publication of WO2022195901A1 publication Critical patent/WO2022195901A1/ja
Anticipated expiration legal-status Critical
Ceased legal-status Critical Current

Links

Images

Classifications

    • G—PHYSICS
    • G06—COMPUTING OR CALCULATING; COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes

Definitions

  • the present invention relates to accounting processing technology.
  • Patent Literature 1 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.
  • fixed assets can be efficiently recorded in the BS with one transaction, that is, one journal entry data as a processing unit.
  • items that should be recorded in the BS and items that are not may coexist.
  • 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.
  • 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.
  • 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.
  • an accounting processing device 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.
  • 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.
  • recording on the balance sheet can be made more efficient.
  • FIG. 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.
  • FIG. 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.
  • 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.
  • 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.
  • OPEX operating expenses
  • CAEX capital expenditures
  • 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.
  • 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.
  • 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.
  • repair costs, taxes and dues, maintenance costs, etc. are classified as OPEX.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • S1 S means step
  • the tax accountant TA operates the client CL and uploads the evidence of the transaction to the server.
  • 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.
  • 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.”
  • journalizing data includes a flag ( CAPEX flag) is automatically set.
  • CAPEX flag 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.
  • the accounting processing device 100 determines whether or not the journal data for which the CAPEX flag is set is actually related to CAPEX.
  • 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.
  • the journal data is data generated for the purpose of recording on the PL
  • 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)
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • S2 original journal entry data
  • S2 original journal entry data
  • CAPEX 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).
  • BS journal data of transactions involving monetary expenditure
  • OPEX OPEX
  • PL PL
  • FIG. 2 is a functional block diagram of the accounting processing device 100.
  • 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 .
  • each of the above functional blocks is 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. .
  • 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.
  • 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.
  • 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.
  • 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.
  • 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 .
  • the metadata extraction unit 103 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.
  • 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 .
  • 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.
  • 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.
  • 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.
  • 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.
  • the invoice issue date is text data with "DDD”.
  • metadata “issue date: DDD” to which type information “issue date” is added is generated.
  • 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.
  • OCR Optical Character Recognition
  • image files such as paper vouchers captured by an image scanner
  • text data can be extracted from image files.
  • 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 .
  • 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
  • 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).
  • 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 .
  • "repair costs” as OPEX are specified in the transaction account display section 244
  • "ConstructionAmount" representing the repair work costs described in the repair work completion report is the transaction amount. Specified on the display section 246 .
  • 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.
  • 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 .
  • 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.
  • "repair work completion report” is registered as the type of voucher to be journalized.
  • 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 .
  • 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.
  • 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.
  • 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.
  • a metadata specification condition can be added using the add specification condition button 255.
  • the existing metadata specification condition can be deleted by a metadata specification condition delete button 256 .
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • judgment conditions can be set based on keywords included in journal data.
  • the document contains the keyword "CM fee" (CM stands for Construction Management)
  • CM Construction Management
  • 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.
  • judgment conditions based on the amount of expenditure related to the journal data can be set.
  • 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).
  • a determination condition may be set that the expenditure related to the journal data is related to CAPEX.
  • CAPEX judgment conditions based on keywords and amounts can be set.
  • 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).
  • 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
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • a division flag indicating "Y" is registered when division processing is performed by the CAPEX division unit 1121, which will be described later.
  • 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”.
  • 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.
  • 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 .
  • 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.
  • 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 .
  • 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 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.
  • 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”.
  • 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".
  • FIG. 5 shows an example of an asset data detail screen of CAPEX.
  • 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 .
  • "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.
  • 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.
  • 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
  • the total amount main unit price of 300,000 yen
  • 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.
  • 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.
  • 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.
  • 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.
  • these CAPEX and OPEX are attached to the attached area. 46 are listed separately.
  • 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.
  • the amount of asset data 300,000 yen
  • 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.
  • 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.
  • 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.
  • the asset addition button 461 can be used to define and separate new asset data corresponding to CAPEX from the asset data.
  • OPEX addition button 462 an operation of defining and separating new asset data corresponding to OPEX from the asset data can be realized.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • Two CAPEXes of "Room 301 Restoration Work 1" with an amount of "150,000 yen” are displayed. This means that one CAPEX in FIG.
  • 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.
  • FIG. 9 shows an example of the asset data list screen after this CAPEX division processing.
  • 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.
  • 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).
  • the display control unit 1120 displays a screen for asking the tax accountant TA for confirmation before executing the cancellation. good too.
  • 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.
  • 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.
  • 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
  • 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
  • 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.
  • the two main body information display areas 41A and 41B summaries of two asset data corresponding to CAPEX to be grouped are displayed.
  • CAPEX information display area 42 CAPEX information integrated by grouping processing is displayed.
  • 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.
  • 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.
  • 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 .
  • 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).
  • the display control unit 1120 displays a screen for asking the tax accountant TA for confirmation before executing the cancellation, thereby making an inquiry.
  • 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.
  • 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 asset data ID for example, "Number” in FIG. 13
  • 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.
  • 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.
  • Journal reversal processing for this purpose is executed by the journal reversal processing unit 116 .
  • the journal reversal processing unit 116 adds a link for accessing the reversal data to the asset data corresponding to the journal reversal data.
  • 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.
  • 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.
  • 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.
  • 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 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
  • FIG. 15 shows an example of journal reversal processing in CAPEX grouping processing.
  • 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”
  • 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).
  • 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.
  • 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 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".
  • 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".
  • the asset information of the two CAPEX applicable asset data “property” and “property ancillary equipment” is sent to the fixed asset ledger 115 .
  • 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.
  • 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 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
  • the reversal data "JE1002" represents the reversal process of subtracting the CAPEX “property” of "700 yen” from the original journal data "JE1001”
  • the reversal data "JE1003" represents the CAPEX of "200 yen”
  • the OPEX will decrease from the initial "1000 yen” to "100 yen”
  • 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.
  • 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.
  • 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).
  • 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.
  • 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.
  • 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 .
  • 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.
  • 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.
  • the reversal data "JE1004" represents the reversal process that offsets the original journal data "JE1001" of "700 yen” CAPEX “property”
  • the reversal data "JE1005" represents "200 yen”.
  • the reverse journal data "JE1006” offsets the original journal data "JE1003" for CAPEX “equipment” for "100 yen” Represents the reversal process.
  • 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.
  • the journal reversal processing unit 116 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.
  • 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.
  • 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.
  • S means “step”.
  • the document input unit 101 inputs a document to be journalized and stores it in the document holding unit 102 .
  • the metadata extraction unit 103 extracts metadata from the document input at S11.
  • the document acquisition unit 104 sequentially acquires documents to be processed for accounting from the document holding unit 102 .
  • 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.
  • 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 .
  • 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.
  • 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.
  • 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.
  • the CAPEX determination unit 109 determines whether or not the expenditure related to the journal data is related to CAPEX.
  • 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.
  • the process proceeds to S20.
  • 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.
  • 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.
  • 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.
  • the CAPEX division unit 1121 receives a CAPEX division processing instruction from the tax accountant TA and executes it.
  • the CAPEX grouping unit 1122 receives a CAPEX grouping process instruction from the tax accountant TA and executes it.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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. .
  • 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".
  • 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).
  • 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.
  • grouping process and the dividing process it is possible to more easily realize how to organize and divide fixed assets.
  • 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.
  • 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.
  • 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.
  • 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
  • asset data including the determination result is newly generated from the original journal data
  • 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).
  • one CAPEX applicable journal data can be divided into a plurality of CAPEX applicable journal data.
  • 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.
  • 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.
  • the division/grouping may be performed automatically based on a rule, or a machine learning model may be trained to perform the division/grouping.
  • a system that manages information on fixed assets and automatically performs depreciation is known.
  • a tax accountant corporation 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.
  • CAPEX capital expenditure
  • 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.”
  • 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.
  • 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.
  • 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.

Landscapes

  • Business, Economics & Management (AREA)
  • Engineering & Computer Science (AREA)
  • Accounting & Taxation (AREA)
  • Development Economics (AREA)
  • Economics (AREA)
  • Finance (AREA)
  • Marketing (AREA)
  • Strategic Management (AREA)
  • Technology Law (AREA)
  • Physics & Mathematics (AREA)
  • General Business, Economics & Management (AREA)
  • General Physics & Mathematics (AREA)
  • Theoretical Computer Science (AREA)
  • Financial Or Insurance-Related Operations Such As Payment And Settlement (AREA)
PCT/JP2021/018168 2021-03-16 2021-05-13 会計処理装置および会計処理方法 Ceased WO2022195901A1 (ja)

Priority Applications (1)

Application Number Priority Date Filing Date Title
JP2022580353A JPWO2022195901A1 (https=) 2021-03-16 2021-05-13

Applications Claiming Priority (2)

Application Number Priority Date Filing Date Title
JP2021-041954 2021-03-16
JP2021041954 2021-03-16

Publications (1)

Publication Number Publication Date
WO2022195901A1 true WO2022195901A1 (ja) 2022-09-22

Family

ID=83322110

Family Applications (1)

Application Number Title Priority Date Filing Date
PCT/JP2021/018168 Ceased WO2022195901A1 (ja) 2021-03-16 2021-05-13 会計処理装置および会計処理方法

Country Status (2)

Country Link
JP (1) JPWO2022195901A1 (https=)
WO (1) WO2022195901A1 (https=)

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP7653494B1 (ja) 2023-11-09 2025-03-28 株式会社マネーフォワード 情報処理システム及びプログラム
JP2026036712A (ja) * 2024-08-21 2026-03-06 有限責任あずさ監査法人 情報比較装置、情報比較方法、記憶媒体

Citations (3)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPH1091713A (ja) * 1996-06-20 1998-04-10 Nippon Digital Kenkyusho:Kk 補助簿自動連動方法，補助簿自動連動装置，補助簿データ／管理データを記録した記録媒体，補助簿自動連動プログラムを記録した記録媒体
JP2009157443A (ja) * 2007-12-25 2009-07-16 Abm Corp 仕訳データ作成装置、仕訳データ作成プログラム及び仕訳データ作成方法
JP2019212280A (ja) * 2018-02-02 2019-12-12 株式会社ファインコラボレート研究所 資産マネジメント支援システム、資産マネジメント支援方法およびプログラム

Patent Citations (3)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JPH1091713A (ja) * 1996-06-20 1998-04-10 Nippon Digital Kenkyusho:Kk 補助簿自動連動方法，補助簿自動連動装置，補助簿データ／管理データを記録した記録媒体，補助簿自動連動プログラムを記録した記録媒体
JP2009157443A (ja) * 2007-12-25 2009-07-16 Abm Corp 仕訳データ作成装置、仕訳データ作成プログラム及び仕訳データ作成方法
JP2019212280A (ja) * 2018-02-02 2019-12-12 株式会社ファインコラボレート研究所 資産マネジメント支援システム、資産マネジメント支援方法およびプログラム

Cited By (3)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
JP7653494B1 (ja) 2023-11-09 2025-03-28 株式会社マネーフォワード 情報処理システム及びプログラム
JP2025079203A (ja) * 2023-11-09 2025-05-21 株式会社マネーフォワード 情報処理システム及びプログラム
JP2026036712A (ja) * 2024-08-21 2026-03-06 有限責任あずさ監査法人 情報比較装置、情報比較方法、記憶媒体

Also Published As

Publication number Publication date
JPWO2022195901A1 (https=) 2022-09-22

Similar Documents

Publication Publication Date Title
US20160125486A1 (en) Settlement operations support system and settlement operations support method
US7379912B1 (en) System and method for processing loan information
Bae et al. Implementation of ERP systems: accounting and auditing implications
JP7478283B2 (ja) 不動産管理装置、不動産管理方法、及び不動産管理プログラム
CN105825425A (zh) 一种适用于阿米巴经营的存取款式的财务数据处理方法
CN106846135A (zh) 一种对合同自动进行财务核算的方法
JP2015530689A (ja) コンピュータ自動化調節式エントリを提供するためのシステム及び方法
JP6898982B1 (ja) 決算処理支援システム、決算処理支援方法、及び決算処理支援プログラム
WO2017155360A1 (ko) 통합시산표를 이용한 회계처리방법 및 회계처리시스템
JP3605563B2 (ja) 財務管理システム及び財務管理方法
JP2019032765A (ja) 補助簿管理装置、補助簿管理方法および補助簿管理プログラム
JP3143974U (ja) 会計情報システム
JP7084800B2 (ja) 差額管理装置、差額管理方法、及び差額管理プログラム
WO2022195901A1 (ja) 会計処理装置および会計処理方法
CN111640003B (zh) 结算系统
JP3783217B1 (ja) 仕訳自動作成機能を備えた会計システム
JP7244159B2 (ja) 仕訳装置、仕訳方法、仕訳表示方法、仕訳表示プログラム
JP3415117B2 (ja) 経理処理システム及び経理処理プログラムを記録した媒体
JP2020140322A (ja) 債権管理装置、債権管理方法、及び債権管理プログラム
JP2007012026A (ja) 仕訳自動作成機能を備えた会計システム
JP7637086B2 (ja) 分割収益計上装置、分割収益計上方法、および、分割収益計上プログラム
KR101145427B1 (ko) 결의서를 이용한 자동 분개방법
AU5793301A (en) Expenditure Management System, Method and Recording Media
JP7173842B2 (ja) 仕訳作成装置、仕訳作成方法および仕訳作成プログラム
JP7701398B2 (ja) 売上債権管理装置、売上債権管理方法、および、売上債権管理プログラム

Legal Events

Date Code Title Description
121 Ep: the epo has been informed by wipo that ep was designated in this application

Ref document number: 21931646

Country of ref document: EP

Kind code of ref document: A1

ENP Entry into the national phase

Ref document number: 2022580353

Country of ref document: JP

Kind code of ref document: A

NENP Non-entry into the national phase

Ref country code: DE

122 Ep: pct application non-entry in european phase

Ref document number: 21931646

Country of ref document: EP

Kind code of ref document: A1