WO2023182372A1

WO2023182372A1 - Journalizing device and journalizing program

Info

Publication number: WO2023182372A1
Application number: PCT/JP2023/011284
Authority: WO
Inventors: 鎭治境
Original assignee: 鎭治境
Priority date: 2022-03-24
Filing date: 2023-03-22
Publication date: 2023-09-28
Also published as: JP7174179B1; JP2023142123A

Abstract

This journalizing device includes: a storage unit for storing first information in which account titles corresponding to a plurality of transaction types are stored for each company to indicate whether the account titles belong to debit accounts or credit accounts, and second information in which contra account titles are stored in association with transaction partners or descriptions to indicate whether the contra account titles belong to debit accounts or credit accounts; an account title determination unit for determining whether a transaction for which a selection has been accepted belongs to a debit account title or a credit account title; a display control unit that, in the case of the debit account title, causes the debit account title to be displayed in a debit account title display column, and that, in the case of the credit account title, causes the credit account title to be displayed in a credit account title column; an input unit; and a contra account title determination unit for determining the contra account title. The display control unit causes the determined contra account title to be displayed in a column separate from the column in which the account title is displayed.

Description

Journal entry device and journal entry program

The present invention relates to a journal entry device and a journal entry program that allow journal entries to be completed even without knowledge of double-entry bookkeeping.

Traditionally, commercially available accounting software uses a journal, in which the user divides a transaction into debits and credits and writes them directly into the journal. The journal uses a double-entry accounting method that considers causes and effects separately. Accounting software that uses a journal system generally has input items such as date, debit account item, credit account item, summary, and amount (however, consumption tax is automatically calculated). ``When'' is entered in the date, ``where and what'' is entered in the summary, and ``how much'' is entered in the amount. In addition to the journal method, input methods include an accounting slip method and an accounting book method.

The accounting slip method is a method in which three types of slips, deposit slips, withdrawal slips, and transfer slips, are created, entered in a journal, and summarized. Accounting software that uses the accounting slip method generally has input items such as date, debit account item, credit account item, summary, and amount (however, consumption tax is automatically calculated). The accounting slip method, like the journal method, requires more effort to create slips, but there are fewer omissions.

The accounting book method is a method in which journal entries are made directly in the cash book and bank deposit book, and only transfer transactions are entered and summarized in the journal. In accounting software that uses the cash book method, the date, counter account item, summary, and amount (however, consumption tax is automatically calculated) are generally entered in the cash book. The date, counter account item, summary, and amount (however, consumption tax is automatically calculated) are also entered in the bank deposit book. The date, debit account item, credit account item, summary, and amount (however, consumption tax is automatically calculated) are entered in the journal (for example, see Patent Documents 1 and 2).

Japanese Patent Publication No. 2002-007948 Japanese Patent Publication No. 2002-203091

When accounting software that uses double-entry bookkeeping is introduced, it is possible to accurately grasp the financial status, which is of great benefit to the user.

However, in order for a user to use accounting software that uses double-entry bookkeeping, the user must identify whether a wide variety of daily transactions belong to debit or credit accounts, etc. had to make decisions one by one. For this reason, users who do not have knowledge of double-entry bookkeeping cannot use accounting software. I had to read the instructions.

Therefore, the present disclosure provides a journal entry device and a journal entry program that allow even amateur users with no knowledge of double entry bookkeeping to complete journal entries, and even such users can obtain a trial balance of the total balance. The purpose is to

According to one aspect, the journalizing device stores, for each company, whether the corresponding account is a debit account or a credit account for a plurality of transaction types. a storage unit that stores first information and second information that stores counterpart account items of the account items and business partners or summaries in association with each other; When the transaction selection unit receives the selection of the transaction, the transaction selection unit refers to the first information and determines whether the transaction for which the selection has been accepted is one of the debit account item or the credit account item. a first determining unit that determines which account item it is; and if the account item determined by the first determining unit is the debit account item, the account item is displayed in the debit account item display column; and if the account item determined by the first determining unit is the credit account item, a first display control unit that displays the account item in the credit account item display field; A business partner input unit that receives input; a summary input unit that receives input of a summary of the transaction; and the business partner input unit accepts input from the business partner, or the summary input unit inputs the summary. a second determining unit that refers to the second information and determines the counterpart account item of the account item, and displays the counterpart account item determined by the second determining unit as the debit account item. a second display control unit that causes the account item to be displayed in one column other than the column in which the first display control unit has displayed the account item among the column or the credit account item display column.

According to another aspect, the journal entry program stores, for each company, whether the corresponding account is a debit account or a credit account for a plurality of transaction types. a storing step of storing the first information and the second information storing the counterpart account item of the account item and the business partner or summary in association with each other; and selecting a transaction from the plurality of transaction types. a transaction selection step of accepting the selection of the transaction; and when the selection of the transaction is accepted, referring to the first information and determining whether the transaction for which the selection was accepted is either the debit account item or the credit account item. If the account item determined in the first determining step is the debit account item, the account item is displayed in the debit account item display column, and the If the account item determined in the determination step is the credit account item, a first display control step of displaying the account item in a credit account item display field; and a business partner receiving input of a business partner in the transaction. an input step, a summary input step for receiving input of a summary of the transaction, and a summary input step of accepting the input of the business partner, or when receiving the input of the summary, referring to the second information and inputting the account item. a second determining step of determining the counterpart account item, and displaying the counterpart account item determined in the second determining step in the debit account item display column or the credit account item display column; A second display control step of causing the display to be displayed in one column other than the column is caused to be executed by the computer.

According to the journal entry device and journal entry program disclosed in this case, even an amateur user without knowledge of double entry bookkeeping can complete the journal entry, and even such a person can obtain a trial balance of the total balance. .

FIG. 1 is a block diagram showing an example of the configuration of a journalizing device according to an embodiment. It is a flowchart which shows an example of daily journal entry operation of a journal entry device concerning one embodiment. It is a figure showing an example of a menu screen. It is a figure showing an example of a company selection screen. It is a figure showing an example of an automatic journal entry screen. FIG. 7 is a diagram illustrating an example of a screen display when deposit is selected in step S4. FIG. 6 is a diagram showing an example of a screen display when withdrawal is selected in step S4. FIG. 7 is a diagram illustrating another example of the screen display when withdrawal is selected in step S4. It is a figure which shows an example of a screen display when unpaid is selected in step S4. FIG. 7 is a diagram showing an example of a screen display when some characters of a business partner are input as a hint in step S9. It is a figure showing an example of a screen display of today's balance and a predetermined day's balance. 12 is a diagram illustrating an example of a screen display when the date of the scheduled deposit balance is changed in the screen display shown in FIG. 11. FIG. It is a flowchart which shows an example of operation of settlement of accounts of a journal entry device concerning one embodiment. It is a figure which shows an example of the screen for account settlement of an account which performs an account transfer and an amount input. It is a figure which shows an example of the screen for settlement of accounts of an account in which only an amount input is performed. It is a figure which shows an example of the screen for settlement of accounts when selection of the account item for settlement of accounts is received for the subject for which only account transfer is carried out. 17 is a diagram showing an example of a settlement screen when a date and an amount are input on the screen shown in FIG. 16. FIG. 17 is a diagram illustrating an example of a settlement screen when a press of the settlement button is accepted on the screen shown in FIG. 16. FIG. FIG. 3 is a diagram illustrating an example of a processing flow when journal registration processing and settlement processing are performed in parallel.

Hereinafter, a journalizing device 1 will be described using the drawings as an example of a journalizing device and a journalizing program disclosed herein.

<Configuration of one embodiment>
FIG. 1 is a block diagram showing an example of the configuration of a journalizing device 1 according to an embodiment. The journalizing device 1 includes an input section 10, a control section 20, a storage section 30, a display section 40, and a bus 60. The input section 10, the control section 20, the storage section 30, and the display section 40 are interconnected via a bus 60.

The input unit 10 receives input from a user using an operation member such as a keyboard, a mouse, or a touch panel (not shown), for example. Further, the input unit 10 receives input from a user into an input field in a GUI (Graphical User Interface) format, which is present on the display unit 40, for example. The input unit 10 accepts selection of the type of transaction and input of each item field displayed on the display unit 40, such as business partner, summary, amount, date, etc. Note that the input unit 10 also functions as a transaction selection unit, a business partner input unit, and a summary input unit. The transaction selection unit accepts selection of a transaction from among a plurality of transaction types. The business partner input unit receives input of business partners in a transaction. The summary input unit accepts input of a summary for a transaction. Note that the input unit 10 may be provided outside the journalizing device 1 and connected to the journalizing device 1 via a network.

The control unit 20 is, for example, a CPU (Central Processing Unit) or GPU (Graphics Processing Unit) that operates by executing a program, and performs overall control of the operation of the journalizing device 1 according to a predetermined program. The control unit 20 also functions as an account item determination unit 21 , a counterparty account item determination unit 22 , a display control unit 23 , a balance calculation unit 24 , and a settlement unit 25 . Note that the control unit 20 may be provided outside the journalizing device 1 and connected to the journalizing device 1 via a network.

When determining that the input unit 10 has accepted the selection of the type of transaction, the account item determination unit 21 refers to the debit/credit classification table 32 in the storage unit 30 and determines whether the transaction is a debit account item or a credit account item. Determine whether it is an account. Then, the account item determination unit 21 outputs the determined account item to the display control unit 23. Note that the account item determination unit 21 is an example of a first determination unit.

When determining that the input unit 10 has received the input of a business partner, the counterparty account determination unit 22 refers to the business partner table 33 in the storage unit 30 and determines whether the account item linked to the business partner is the counterparty account of the transaction. Determine which account item among the items. Then, the counterparty account item determination unit 22 outputs the determined counterparty account item to the display control unit 23.

Further, when determining that the input unit 10 has received the input of the summary, the counterparty account determination unit 22 refers to the summary table 34 in the storage unit 30 and determines whether the account linked to the summary is the counterparty account of the transaction. Determine which of the following accounts it is. Then, the counterparty account item determination unit 22 outputs the determined counterparty account item to the display control unit 23. Note that the counterparty account item determination unit 22 is an example of a second determination unit.

The display control unit 23 controls the content displayed on the display unit 40. When the display control unit 23 determines that the account item determined by the account item determination unit 21 is an account item among the debit account items, the display control unit 23 displays the determined account item in the debit account item display column 45 of the display unit 40. Display. On the other hand, when the display control unit 23 determines that the account item determined by the account item determination unit 21 is an account item among the credit account items, the display control unit 23 displays the determined account in the credit account item display column 46 of the display unit 40. Display the subject.

In addition, when the display control unit 23 determines that the counterparty account item determined by the counterparty account item determination unit 22 is an account item among the debit account items, the display control unit 23 displays the determined item in the debit account item display field 45 of the display unit 40. Display the account items that have been added. On the other hand, if the display control unit 23 determines that the account determined by the counterparty account determination unit 22 is an account among the credit accounts, the display control unit 23 displays the determined credit account in the credit account display field 46 of the display unit 40. Display account items. That is, the display control unit 23 displays the counterpart account item determined by the counterpart account item determination unit 22 in the column in which the account item determination unit 21 has displayed the account item among the debit account item display column 45 or the credit account item display column 46. Display it in a separate column. Note that the display control section 23 is an example of a first display control section and a second display control section.

The storage unit 30 is, for example, a volatile or nonvolatile storage medium such as a DRAM (Dynamic Random Access Memory), an HDD (Hard Disk Drive), or an SSD (Solid State Drive). The storage unit 30 stores programs executed by the control unit 20, and the control unit 20 writes and reads transaction-related data, amounts, and the like. The storage unit 30 also stores information necessary for the operation of the control unit 20 and information such as various tables that the control unit 20 refers to. The information stored in the storage unit 30 can be updated by adding, deleting, changing, etc. by the user. Note that the storage unit 30 may be provided outside the journalizing device 1 and connected to the journalizing device 1 via a network. Note that the information in the various tables in the storage unit 30 is an example of first information, second information, and third information.

For example, the storage unit 30 stores a company table 31, a debit/credit classification table 32, a client table 33, a summary table 34, an accounting ledger data table 35, and a settlement account table 36. The company table 31 is referred to by the control unit 20 when the control unit 20 displays a journal of a target company. The debit/credit classification table 32 is referred to by the account item determination unit 21 when the account item determination unit 21 determines the account item of a transaction. Note that the debit/credit classification table 32 stores, for each company, whether the corresponding account is a debit account or a credit account for a plurality of transaction types. ing.

The customer table 33 is referred to by the customer account item determination unit 22 when the customer account item determination unit 22 determines the customer account item linked to the customer. Note that the customer table 33 stores whether the counterparty account item of the transaction account item is a debit account item or a credit account item in association with the customer. The summary table 34 is referred to by the counterparty account item determination unit 22 when the counterparty account item determination unit 22 determines the counterparty account item linked to the summary. Note that the summary table 34 stores information on whether the counterpart account item of the transaction account item is a debit account item or a credit account item in association with the summary. In addition, in the business partner table 33 or summary table 34, whether the counterpart account of the transaction account is a debit account or a credit account is associated with both the business partner and the summary. may be stored. In addition, in the business partner table 33 or the summary table 34, for each company stored in the company table 31, whether the counterpart account item of the transaction account item is a debit account item or a credit account item. may be stored in association with each other.

The accounting ledger data table 35 stores the accounting ledgers and financial statements of each company in association with each company stored in the company table 31. The settlement account table 36 stores the settlement accounts of each company in association with each company stored in the company table 31. Note that the information stored in the various tables described above is updated according to the operation of the journal entry device 1.

The display unit 40 is, for example, a monitor, and displays, for example, a GUI-style input field for receiving input from the user. Further, the display section 40 displays display fields in which various items are displayed under the control of the display control section 23. The display columns displayed on the display unit 40 include, for example, a classification selection column 41, an occurrence date input column 42, a business partner input column 43, a summary input column 44, a debit account display column 45, a credit account display column 46, It includes an amount input field 47, a consumption tax selection field 48, and a scheduled deposit/payment date input field 49. Further, the display columns displayed on the display unit 40 include, for example, a recent journal display column 51, a today's balance display column 52, and a predetermined day balance display column 53. Furthermore, at the time of settlement of accounts, the display section 40 displays the closing entries for each account item used in the settlement of accounts. Note that the display unit 40 may be provided outside the journalizing device 1 and connected to the journalizing device 1 via a network.

<Operation of daily journal entry in one embodiment>
Next, as an example of a journalizing device and a journalizing program according to the present disclosure, the daily journalizing operation in the journalizing device 1 will be explained using the drawings.

FIG. 2 is a flowchart illustrating an example of daily journal entry operations of the journal entry device 1 according to one embodiment. Further, FIG. 3 is a diagram showing an example of a menu screen. Each item displayed on the menu screen can be selected by the user. The flowchart in FIG. 2 is executed when the control unit 20 determines that the "automatic journal entry" item has been selected by the user on the menu screen displayed on the display unit 40 of the journal entry device 1 according to the present embodiment shown in FIG. be done.

In step S1, the control unit 20 displays a list of target companies on the company selection screen displayed on the display unit 40. When the control unit 20 determines that the user has selected the “automatic journal entry” item on the menu screen, the control unit 20 causes the display unit 40 to display a list of companies stored in the company table 31 of the storage unit 30.

FIG. 4 is a diagram showing an example of a company selection screen. In FIG. 4, companies 0001 to 0010 are displayed in a list. Note that the target companies may be displayed in a list format or in a pull-down list format. Further, the company list can be updated by adding, deleting, changing, etc. by the user.

Returning to FIG. 2, in step S2, the control unit 20 determines whether the selection of the target company has been accepted. When the control unit 20 determines that the selection of the target company has been accepted, the control unit 20 moves the process to step S3. On the other hand, if the control unit 20 determines that the selection of the target company has not been accepted, the control unit 20 repeats the process of step S2 until the selection of the target company is accepted.

In step S3, the control unit 20 displays an automatic journal entry screen corresponding to the company selected in step S2. When the control unit 20 determines that the selection of the target company has been accepted, it refers to the debit/credit classification table 32 and acquires transaction classification data according to the selected company. Then, the control unit 20 displays the acquired transaction classification data in the classification selection column 41 of the automatic journal entry screen in a pull-down list format.

FIG. 5 is a diagram showing an example of an automatic journal entry screen. The upper part of FIG. 5 shows that company 0007 is selected. In the classification selection column 41 at the lower left of FIG. 5, transaction items such as deposits, withdrawals, accounts receivable, accounts payable, unpaid, bill receipt, and bill payment are shown in a pull-down list. Each item of these transactions shown in the pull-down list is selectable by the user. Note that the classification selection field 41 is an example of a transaction selection section. Further, each item of the transaction described above is an example, and the item of the transaction may be other than the above.

Returning to FIG. 2, in step S4, the control unit 20 determines whether selection of any item among the transactions shown in the classification selection field 41 has been accepted. When the control unit 20 determines that selection of any item among the transactions shown in the classification selection field 41 has been accepted, the control unit 20 shifts the process to step S5. On the other hand, if the control unit 20 determines that the selection of any of the items shown in the classification selection field 41 has not been accepted, it repeats the process of step S4 until it determines that the selection of any item has been accepted.

In step S5, the account item determining unit 21 determines the account item corresponding to the transaction item selected in the classification selection field 41. The account item determining unit 21 accepts a user's selection of any of the following transactions: deposit, withdrawal, accounts receivable, accounts payable, unpaid, bill receipt, and bill payment. Then, when determining that any transaction has been selected, the account item determining unit 21 refers to the debit/credit classification table 32 in the storage unit 30 and determines whether the selected transaction in the selected company is a debit account item or a credit item. Determine which of the account items it is. Note that the debit/credit classification table 32 stores whether each transaction item is a debit account item or a credit account item for each target company. When the account item is determined, the account item determination unit 21 outputs the determined account item to the display control unit 23.

Note that when the account item determination unit 21 refers to the debit/credit classification table 32 and finds that there are multiple account items corresponding to the selected transaction, the account item determination unit 21 displays options for the multiple account items in the display control unit. Output to 23.

Next, in step S6, the display control unit 23 causes the display unit 40 to display the account items determined by the account item determination unit 21. When the account item determined by the account item determination unit 21 is an account item among the debit account items, the display control unit 23 displays the determined account item in the debit account item display column 45 of the display unit 40. On the other hand, if the account item determined by the account item determination unit 21 is an account item among the credit account items, the display control unit 23 displays the determined account item in the credit account item display column 46 of the display unit 40. let

Note that when there are multiple account items output by the account item determination unit 21, the display control unit 23 displays options for the plurality of account items in the debit account item display column 45 or the credit account item display column of the display unit 40. 46 as a pull-down list. In this case, the account item determination unit 21 accepts the user's selection of any of the account items displayed in the pull-down list. When the selection by the user is accepted, the account item determination unit 21 determines the account item for which the selection has been accepted as the account item corresponding to the transaction displayed in the current classification selection field 41, and displays the determined account item. It is output to the control section 23.

FIG. 6 is a diagram showing an example of a screen display when deposit is selected in step S4. For example, when the control unit 20 determines that deposit is selected in the classification selection field 41, the account item determination unit 21 refers to the debit/credit classification table 32. Then, for example, if the account item corresponding to the deposit in company 0007 is only the debit account item ordinary deposit, the account item determination unit 21 determines that the account item corresponding to the deposit is the debit account item ordinary deposit. The determined account items are output to the display control section 23. In this case, the display control unit 23 causes the debit account item display field 45 of the display unit 40 to display ordinary deposit.

For example, as a result of referring to the debit/credit classification table 32, the account determination unit 21 finds that, for example, in company 0007, the account corresponding to the deposit is a debit account, but there are multiple account items including ordinary deposits. If so, the options for the plurality of account items are output to the display control unit 23. The display control unit 23 causes a plurality of account items including ordinary deposits to be displayed in the debit account item display column 45 of the display unit 40. Then, the account item determining unit 21 accepts the user's selection of any of the account items displayed in the pull-down list. When the selection of ordinary deposit is accepted by the user, the account item determination unit 21 determines the account item for which the selection was accepted as the account item corresponding to the transaction displayed in the current classification selection field 41, and selects the determined account item. The subject is output to the display control section 23. Then, the display control section 23 causes the debit account item display field 45 of the display section 40 to display "ordinary deposit". Note that the display control section 23 is an example of a first display control section.

Returning to FIG. 2, in step S7, the control unit 20 determines whether or not the date input of the transaction has been received in the date of occurrence input field 42. When the control unit 20 determines that the input of the date has been accepted, the control unit 20 moves the process to step S8. On the other hand, if the control unit 20 determines that the date input is not accepted, the control unit 20 repeats the process of step S7 until the date input is accepted.

Next, in step S8, when the date input by the user is accepted, the display control unit 23 unifies the format of the accepted date and displays it in the date of occurrence input field 42 of the display unit 40. For example, the display control unit 23 unifies the format of the date received from the user into the yyyy/mm/dd format and displays it in the date of occurrence input field 42 of the display unit 40.

Next, in step S9, the control unit 20 determines whether or not the user's input of a business partner has been accepted in the business partner input field 43. When the control unit 20 determines that the input of a business partner has been accepted in the business partner input field 43, the process proceeds to step S10. On the other hand, if the control unit 20 determines that the input from the customer is not accepted in the customer input field 43, the process moves to step S11. Note that, when the user inputs some characters of a business partner as a hint in the business partner input field 43, the display control unit 23 may display a list of business partners having the part of the characters. In this case, when the user selects an appropriate business partner from the displayed list of business partners, the control unit 20 accepts the input of the business partner.

In step S<b>10 , if the control unit 20 determines that the input of the business partner has been accepted, the counterparty account item determining unit 22 refers to the business partner table 33 in the storage unit 30 . Then, the counterparty account item determination unit 22 determines the counterparty account item linked to the business partner whose input has been received for the current transaction, and outputs the determined account item to the display control unit 23. In addition, the counterparty account item in each transaction is linked and stored in the business partner table 33 for each business partner. When the counterparty account item is determined, the counterparty account item determination unit 22 outputs the determined account item to the display control unit 23.

Note that if the counterparty account item determining unit 22 refers to the business partner table 33 and finds that there are multiple accounts linked to the accepted business partner for this transaction, the counterparty account item determining unit 22 determines that there are multiple accounts linked to the accepted business partner. The options for the account items are output to the display control unit 23.

Next, in step S11, the control unit 20 determines whether or not a summary input by the user has been accepted in the summary input field 44. When the control unit 20 determines that input of a summary has been accepted in the summary input field 44, the process proceeds to step S12. On the other hand, if the control unit 20 determines that the input of the summary is not accepted in the summary input field 44, the process returns to step S9, and continues through steps Repeat the process of S11. Note that, when the user inputs some characters of the summary as a hint in the summary input field 44, the display control unit 23 may display a list of summaries that include the part of the characters. In this case, when the user selects an appropriate summary from the displayed summary list, the control unit 20 accepts input of the summary.

In step S<b>12 , if the control unit 20 determines that input of the summary has been accepted, the counterparty account item determination unit 22 refers to the summary table 34 in the storage unit 30 . Then, the counterparty account item determination unit 22 determines the counterparty account item linked to the input summary for the current transaction, and outputs the determined account item to the display control unit 23. In addition, in the summary table 34, counterpart account items are stored in association with each summary for each transaction. When the counterparty account item is determined, the counterparty account item determination unit 22 outputs the determined account item to the display control unit 23.

Note that if the counterparty account determination unit 22 refers to the summary table 34 and finds that there are multiple accounts linked to the received summary for the current transaction, the counterparty account determination unit 22 will The options are output to the display control section 23.

In step S13, the display control unit 23 causes the display unit 40 to display the account item determined by the counterparty account item determination unit 22. When the account item displayed in step S6 is a debit account item, the display control unit 23 displays the account item determined in step S10 or step S12 in the credit account item display field that is the counterpart account item of the debit account item. 46. On the other hand, if the account item of the transaction displayed in step S6 is a credit account item, the display control unit 23 changes the account item determined in step S10 or step S12 to the debit account item, which is the counterpart account item of the credit account item. It is displayed in the account item display column 45.

Note that if there are multiple account items output by the counterparty account item determination unit 22, the display control unit 23 causes the display unit 40 to display options for the plurality of account items in a pull-down list. In this case, the counterparty account item determining unit 22 accepts the user's selection of any of the account items displayed in the pull-down list. When the user's selection is accepted, the counterparty account determination unit 22 determines the account for which the selection has been accepted as the counterparty account of the current transaction's account, and outputs the determined account to the display control unit 23. do.

For example, in FIG. 6, the account item displayed in step S6 is the debit account item ordinary deposit. In this case, upon receiving the input of Tokyo Shoji in the business partner input field 43 in step S9, the counterparty account determination unit 22 determines that the counterparty account for the ordinary deposit as a debit account is the accounts receivable as a credit account. Then, the determined account items are output to the display control section 23. Then, the display control unit 23 causes the credit account item display column 46 of the display unit 40 to display “Accounts Receivable”.

FIG. 7 is a diagram showing an example of a screen display when withdrawal is selected in step S4. In FIG. 7, the account item displayed in step S6 is ordinary deposit, which is a credit account item. In this case, when the counterparty account determination unit 22 receives the input of Osaka Shoten in the business partner input field 43 in step S9, it refers to the business partner table 33 in step S10, and determines the partner of the ordinary deposit of the credit account. The account is determined to be the debit account accounts payable. Then, the counterparty account item determination unit 22 outputs the determined account item to the display control unit 23. Thereafter, in step S13, the display control unit 23 causes the debit account item display field 45 of the display unit 40 to display accounts payable.

For example, in step S10, when the partner account determination unit 22 refers to the customer table 33 and finds that there are multiple counterpart accounts for the ordinary deposit as a credit account, the counterpart account determination unit 22 determines the The options are output to the display control section 23. In this case, the display control unit 23 displays the plurality of account items in the debit account item display column 45 of the display unit 40, for example, in a pull-down list format. Then, the counterparty account item determining unit 22 accepts the user's selection of any of the account items displayed in the pull-down list. If the selection of accounts payable is accepted by the user, the counterpart account determination unit 22 determines that the counterpart account of the ordinary deposit as a credit account is accounts payable, and outputs the determined account to the display control unit 23. . Thereafter, in step S13, the display control unit 23 causes the debit account item display field 45 of the display unit 40 to display accounts payable.

FIG. 8 is a diagram showing another example of the screen display when withdrawal is selected in step S4. In FIG. 8, the account item displayed in step S6 is cash, which is a credit account item. In this case, in step S11, the counter account item determination unit 22 receives the input of "taxi" in the summary input field 44, and in step S12, refers to the summary table 34, and the counter account item of cash as the credit account item is: Determine that the debit account is transportation expenses. Then, the counterparty account item determination unit 22 outputs the determined account item to the display control unit 23. Thereafter, in step S13, the display control unit 23 causes the debit account item display column 45 of the display unit 40 to display transportation expenses.

For example, in step S12, when the counterparty account determination unit 22 refers to the summary table 34 and finds that there are multiple counterparty accounts for the cash in the credit account, the counterparty account determination unit 22 selects options for the plurality of account items. It is output to the display control section 23. In this case, the display control unit 23 displays the plurality of account items in the debit account item display column 45 of the display unit 40, for example, in a pull-down list format. Then, the counterparty account item determining unit 22 accepts the user's selection of any of the account items displayed in the pull-down list. When the selection of transportation expenses is accepted by the user, the counterparty account determining unit 22 determines that the counterparty account for the credit account, cash, is transportation expenses, and outputs the determined account to the display control unit 23. Thereafter, in step S13, the display control unit 23 causes the debit account item display column 45 of the display unit 40 to display transportation expenses.

In the example of FIG. 7, when the counterparty account item determination unit 22 receives the input of Osaka Shoten in the customer input field 43 in step S9, it refers to the customer table 33 in step S10. Then, the counter account item determination unit 22 determines that the counter account item of the ordinary deposit, which is a credit account item, is the accounts payable, which is a debit account item. In the example of FIG. 8, the counter account item determination unit 22 receives an input of "taxi" in the summary input field 44 in step S11, and then refers to the summary table 34 in step S12. Then, the counterparty account determination unit 22 determines that the counterparty account for the credit account, cash, is the debit account, transportation expenses. However, the operation of the counterparty account item determination unit 22 is not limited to this. When the counterparty account item determination unit 22 receives an input in the customer input field 43 and also receives an input in the summary input field 44, the counterparty account item determining unit 22 refers to both the customer table 33 and the summary table 34 in the storage unit 30 and determines the counterparty. Account items may be determined. When the counterparty account item determination unit 22 receives an input in the business partner input field 43 and also receives an input in the summary input field 44, it determines the counterparty account item by giving priority to the input content in the summary input field 44. Good too. Note that the business partner table 33 and summary table 34 of the storage unit 30 contain information that associates whether the counterparty account is a debit account or a credit account with both the business partner and the summary. It may be one table that stores .

FIG. 9 is a diagram showing an example of a screen display when unpaid is selected in step S4. In FIG. 9, the account item displayed in step S6 is the credit account item payable. In this case, when the counterparty account item determination unit 22 receives an input of Suzuki Shoten in the customer input field 43 and an input of stationery in the summary input field 44, the counterparty account item determination unit 22 selects See. Then, the counterparty account item determination unit 22 may determine that the counterparty account item for the balance payable, which is the credit account item, is the office supplies expense, which is the debit account item. Then, the counter account item determination unit 22 outputs the determined account item to the display control unit 23, and the display control unit 23 causes the debit account item display column 45 of the display unit 40 to display office supplies expenses. Note that when the counterparty account item determination unit 22 receives an input of "Suzuki Shoten" in the business partner input field 43 and an input of "stationery" in the summary input field 44, it selects the input contents of the summary input field 44. The counterpart account item may be determined by giving priority to the input contents of stationery.

FIG. 10 is a diagram showing an example of a screen display when some characters of a business partner are input as a hint in step S9. As shown in FIG. 10(a), in step S9, if a part of the customer is input as a hint in the customer input field 43, as shown in FIG. 10(b), Business partners are displayed in a list. Then, as shown in FIG. 10(c), when the user selects an appropriate business partner from the displayed list of business partners, in step S10, the counterparty account determination unit 22 Determine the linked counterparty account first. Then, as shown in FIG. 10(c), in step S13, the display control unit 23 displays the determined partner account item on the display unit 40. Note that in step S11, the same operation as shown in FIG. 10 is performed also when some characters of the summary are input as a hint.

Returning to FIG. 2, in step S14, the control unit 20 determines whether or not input of an amount has been received in the amount input field 47. If the control unit 20 determines that the input of the amount has been accepted, the display control unit 23 displays the amount in the amount input field 47 of the display unit 40, and the control unit 20 moves the process to step S15. On the other hand, if the control unit 20 determines that the input of the amount is not accepted, it repeats the process of step S14 until the input of the amount is accepted.

Next, in step S15, the control unit 20 calculates consumption tax. The consumption tax rate is displayed, for example, in the form of a pull-down list in the consumption tax selection field 48 of the display unit 40, and the user can select one of, for example, 8% consumption tax, 10% consumption tax, or non-taxation. is now possible. Note that 10% consumption tax is selected as the initial value of the consumption tax rate, and 10% consumption tax is displayed on the display unit 40 as the initial value. In the case of a transaction where there is no change in the tax rate, the user does not need to do anything in particular in step S15. In this case, the control unit 20 calculates the consumption tax based on the selected 10% tax rate. On the other hand, for example, if the transaction is tax exempt, the user selects tax exempt as the consumption tax rate. In this case, the display control unit 23 changes the display in the consumption tax selection column 48 of the display unit 40 to non-taxable. In this case, the control unit 20 calculates the consumption tax based on the selected non-taxable tax rate.

Next, in step S16, the control unit 20 determines whether or not input of the scheduled date of deposit/payment has been received in the scheduled date of deposit/payment input field 49. If the control unit 20 determines that the input of the scheduled payment/deposit date has been received, the process proceeds to step S17. On the other hand, if the control unit 20 determines that the input of the scheduled deposit/payment date is not accepted, it repeats the process of step S16 until the input is accepted.

Next, in step S17, when receiving the user's input of the scheduled payment/deposit date, the display control unit 23 unifies the format of the received date and displays it in the scheduled payment/payment date input field 49 of the display unit 40. let For example, the display control unit 23 unifies the format of the scheduled deposit/payment date received from the user into the yyyy/mm/dd format and displays it in the scheduled deposit/payment date input field 49 of the display unit 40.

Next, in step S18, when the display control unit 23 displays the scheduled deposit/payment date in the scheduled deposit/payment date input field 49, the control unit 20 determines that the journal entry is completed and stores the completed journal entry. It is stored in the accounting book data table 35 of the department 30. Then, the display control unit 23 displays the completed journal entry in the most recent journal display field 51 in the middle of the automatic journal screen. Note that the latest journal entry display field 51 can display, for example, 10 lines of the most recent journal entry, and the display is updated every time the journal entry is completed. That is, in the latest journal entry display field 51, the oldest journal entry is deleted from the display in order, and the most recent journal entry is added to the display.

Next, in step S19, the balance calculation unit 24 calculates the balance for today and the balance for a predetermined day in the future. Then, the balance calculation unit 24 outputs the calculated balance for today and the balance for a predetermined day to the display control unit 23. Note that the consumption tax is calculated by the control unit 20 in step S15.

Next, in step S20, the display control section 23 displays today's balance and the balance on a predetermined day in the today's balance display column 52 and the predetermined day balance display column 53 of the display section 40. The initial value of the predetermined date is, for example, the most recent 25th day.

FIG. 11 is a diagram showing an example of a screen display of today's balance and a predetermined day's balance. In Figure 11, today's balance display column 52 shows today's balance of 210,000 yen, deposits and savings of 11,000 yen, accounts payable -220,000 yen, and unpaid consumption tax of 21,000 yen as real balances. Other items are shown as 0 yen. The above amount includes the fact that the scheduled payment/payment date for the journal entry for July 1, 2020, which is listed in the latest journal entry display column 51 in the middle of Figure 11, is July 1, 2020, and This reflects that the scheduled receipt/payment date for the journal entry dated July 2, 2020 is August 20, 2020. In addition, in FIG. 11, in the column of scheduled deposit balance, 231,000 yen, which is the scheduled deposit balance as of August 25, 2020, is displayed.

FIG. 12 is a diagram showing an example of the screen display when the date of the scheduled deposit balance is changed in the screen display shown in FIG. 11. In FIG. 11, the scheduled deposit balance as of August 25, 2020 was shown, but in FIG. 12, the scheduled deposit balance as of August 1, 2020 is shown as 11,000 yen. As shown in the examples in FIGS. 11 and 12, the balance calculation unit 24 calculates the scheduled balance of deposits and savings on a predetermined future date by reflecting the scheduled deposit/payment dates in each journal, and the display control unit 23 calculates The displayed amount is displayed on the display section 40.

Returning to FIG. 2, in step S21, the control unit 20 determines, for example, whether the classification selection field 41 has been selected again by the user within a predetermined time. If the control unit 20 determines that the classification selection field 41 has been selected again by the user by mouse-over, click, etc. within a predetermined time, the control unit 20 displays the classification selection field 41 of the automatic journal entry screen for each transaction, as in step S3. Display items in a pull-down list format. Then, the control unit 20 moves the process to step S4, and repeats the process from step S4 onwards. On the other hand, if the control unit 20 determines that the classification selection field 41 has not been selected again by the user even after the predetermined period of time has elapsed, the control unit 20 causes the storage unit 30 to store the processing result of the flowchart in FIG. 2 and terminates the processing. . Note that, for example, when the control unit 20 determines that the input of the end button (not shown) by the user has been received, the control unit 20 may cause the storage unit 30 to store the processing result of the flowchart in FIG. 2 and terminate the processing.

<Operation of closing journal entry in the first embodiment>
Next, as an example of a journalizing device and a journalizing program according to the present disclosure, the operation of closing journal entries in the journalizing device 1 will be explained using the drawings.

FIG. 13 is a flowchart illustrating an example of the settlement operation of the journal entry device 1 according to one embodiment. The flowchart in FIG. 12 shows that the user selects the "general ledger" item on the menu screen displayed on the display unit 40 of the journalizing device 1 related to this disclosure, and the control unit 20 determines that the target company has been selected. Then it will be executed. An example of the menu screen is as shown in FIG. 3. In this embodiment, the closing journal entry is simply inputted into the general ledger by the user, the input contents are reflected in the closing journal entry, and the closing data is registered.

In step S31, the control unit 20 refers to the account item table 36 for settlement of accounts in the storage unit 30, and causes the display unit 40 to display an account selection screen for settlement of accounts in which a transaction exists. The settlement account selection screen may be displayed in a list format or in a pull-down list format. Note that it is preferable that the account items for settlement of accounts are not the account items of assets, liabilities, and capital, but the account items of expenses and revenue can be selected. This is because when asset/liability/equity accounts are selected, there are a wide variety of counterpart accounts, which complicates the closing process, whereas when expense/revenue accounts are selected, there are few counterpart accounts, so closing the accounts is complicated. This is because it can be made simple. Note that in this embodiment, a general ledger is used as the account item for settlement of accounts.

In step S32, the control unit 20 determines whether selection of any settlement account item has been accepted. When the control unit 20 determines that the selection of any settlement account item has been accepted, the control unit 20 shifts the process to step S33. On the other hand, if the control unit 20 determines that no selection of account items for settlement of accounts has been accepted, it repeats the process of step S32 until the selection of account items for settlement of accounts is accepted.

In step S33, the control unit 20 displays on the screen a settlement screen corresponding to the settlement account item selected in step S32. Note that when the "General ledger" item is selected on the menu screen and the target company is selected, instead of the processing in steps S31 to S33, a screen for settlement of accounts for all accounts in which transactions exist is displayed. It may also be displayed on the screen. Note that the accounting book data table 35 of the storage unit 30 stores current period data and next period data for each company, and also stores accounting books and financial statements that are linked to updates of these data. These data stored in the accounting book data table 35 are referenced and updated by the control unit 20 each time the process based on the flowchart of FIG. 2 or FIG. 13 is performed.

In step S34, the control unit 20 displays a predetermined closing date on the closing screen for the selected closing account item. Note that, for example, when the "general ledger" item is selected on the menu screen shown in FIG. 3 and the target company is selected, the control unit 20 may display the selected date as the closing date. good. Note that when the control unit 20 determines that a settlement account is selected by the user and a registration button (not shown) is pressed, the control unit 20 displays a settlement screen for the selected settlement account and performs a predetermined settlement. The date of the day may also be displayed.

In step S35, the control unit 20 refers to the settlement account table 36 in the storage unit 30 and determines whether the selected settlement account is an account for which account transfer and amount input are to be performed. When the control unit 20 determines that the selected settlement account item is an item for which account transfer and amount input are performed, the control unit 20 moves the process to step S36. On the other hand, if the control unit 20 determines that the selected account item for settlement of accounts is not an item for which account transfer and amount input are performed, the control unit 20 moves the process to step S37. Note that the settlement account table 36 of the storage unit 30 has information indicating whether each settlement account is a subject for which account transfer and amount input is performed, an account for which only amount input is performed, or an account for which only account transfer is performed. The subject is memorized.

In step S36, the settlement unit 25 transfers the selected account, accepts the input of the amount, and sets the balance to zero. At this time, the settlement unit 25 refers to each ledger stored in the accounting ledger data table 35 of the storage unit 30 to check the balance.

FIG. 14 is a diagram showing an example of an account settlement screen for account transfer and amount input. FIG. 14 is displayed when the control unit 20 receives the user's selection of a settlement account item for the beginning product inventory. In the date column, the date on which the item of annual settlement was selected is entered. At this time, the settlement unit 25 transfers the selected account item, which is the starting product inventory, and displays the product in the counter account item field. Then, the settlement unit 25 accepts input of an amount by the user for the account item of the displayed product so that a=b in the figure and the balance becomes zero. Note that the amount may be calculated by the settlement unit 25 so that a=b in the figure so that the balance becomes zero, and the calculated amount may be displayed.

Returning to FIG. 13, in step S37, the control unit 20 refers to the settlement account table 36 in the storage unit 30 and determines whether the selected settlement account is an account for which only monetary input is required. do. When the control unit 20 determines that the selected account item for settlement of accounts is an item for which only the amount of money is input, the control unit 20 moves the process to step S38. On the other hand, if the control unit 20 determines that the selected account item for settlement of accounts is not an item for which only monetary input is required, the control unit 20 causes the process to proceed to step S39.

In step S38, the settlement unit 25 receives input of the amount of the selected account item. At this time, the settlement unit 25 refers to each ledger stored in the accounting ledger data table 35 of the storage unit 30 to check the balance.

FIG. 15 is a diagram illustrating an example of an account settlement screen for which only the amount input is required. FIG. 15 is displayed when the control unit 20 receives the user's selection of a settlement account item for depreciation of fixed assets. In the date column, the date on which the item of annual settlement was selected is entered. At this time, the settlement unit 25 displays all counterpart accounts for the depreciation of fixed assets, which is the selected account item. In the example of FIG. 15, buildings, structures, mechanical devices, etc. are displayed. Then, the settlement unit 25 accepts input of amounts by the user for all of the displayed counterparty account items. Upon receiving the input of the amount, the settlement unit 25 calculates and displays the balance. Note that the user may select the counterparty account item and date and input the amount from a pop-up screen (not shown). When the settlement unit 25 receives the input of the amount, the amount is also reflected in the eight counterparty account items shown at the top of FIG. 15. As an example, in the example at the bottom of FIG. 15, an amount of 100 yen is reflected in the closing account for the building, which is the counterpart account for the depreciation of fixed assets.

Returning to FIG. 13, in step S39, the control unit 20 determines that the selected account item for settlement is an item for which only item transfer is performed. Then, the settlement unit 25 transfers the selected account to make the balance zero. At this time, the settlement unit 25 refers to each ledger stored in the accounting ledger data table 35 of the storage unit 30 to check the balance.

FIG. 16 is a diagram illustrating an example of a settlement screen when a selection of a settlement account item is accepted for an account for which only account transfer is performed. FIG. 16 is displayed when the control unit 20 receives the user's selection of a consumption tax settlement account item.

In the account item for input consumption tax in the upper part of Figure 16, the date on which the item for annual settlement of accounts is selected is entered in the date column. Then, the unpaid consumption tax is displayed in the counter account item column, and the amount is entered on the debit side so that the balance becomes zero. In the input consumption tax account item in the middle row of FIG. 16, the date on which the annual settlement item was selected is entered in the date column. Then, the unpaid consumption tax is displayed in the counter account item column, and the amount is entered on the credit side so that the balance becomes zero. In the account item of accrued consumption tax in the lower row of FIG. 16, the date on which the annual settlement item was selected is entered in the date column of the top two lines. In the counter account item column, input consumption tax and input consumption tax are displayed from the top. Then, 1,000 yen is displayed in the credit side of the input consumption tax and 1,000 yen is displayed in the balance, 800 yen is displayed in the debit side of the input consumption tax, and 200 yen is displayed in the balance. It is displayed as a yen. In the counter account item columns of the bottom two lines, miscellaneous income is displayed in both cases, and the date and amount can be entered. Note that the user may select the counterparty account item and date and input the amount from a pop-up screen (not shown).

FIG. 17 is a diagram showing an example of the settlement screen when the date and amount are input on the screen shown in FIG. 16. In FIG. 17, the account items of input consumption tax and input consumption tax in the upper and middle rows are the same as those shown in FIG. 16. Regarding the unpaid consumption tax in the lower row, the display of account items in the upper two rows is the same as the display in FIG. 16. For the miscellaneous income account items in the bottom two lines, the settlement unit 25 accepts date and amount inputs from the user. When the settlement unit 25 receives the date input and the amount input, it calculates the balance so that the next carryover balance is zero, and updates and displays the balance. Note that the user may select the counterparty account item and date and input the amount from a pop-up screen (not shown).

Returning to FIG. 13, in step S40, the control unit 20 determines whether or not the depression of the settlement button by the user is received. If the control unit 20 determines that the depression of the settlement button has been received, the control unit 20 shifts the process to step S41. On the other hand, if the control unit 20 determines that the depression of the settlement button is not accepted, it repeats the process of step S40 until the depression of the settlement button is accepted. Note that for account items for which only item transfer is performed, the control unit 20 may cause the process to proceed to step S41 without accepting the depression of the settlement button. Note that the settlement button is just an example, and may be a registration button or the like.

In step S41, the settlement unit 25 finalizes the settlement of accounts for the selected settlement account item. The settlement unit 25 stores the finalized result in the accounting book data table 35 of the storage unit 30, and moves the process to step S42.

FIG. 18 is a diagram showing an example of the settlement screen when the press of the settlement button is accepted on the screen shown in FIG. 16. In FIG. 18, the account items of input consumption tax and input consumption tax in the upper and middle rows are the same as those shown in FIGS. 16 and 17 described above. In the account item of miscellaneous income in the bottom two lines, when the settlement unit 25 receives the press of the settlement button by the user, the settlement section 25 finalizes the settlement and disables further input of dates and amounts. Then, the settlement unit 25 stores the finalized results in the accounting book data table 35 of the storage unit 30.

Returning to FIG. 13, in step S42, the control unit 20 determines whether another account item has been selected within a predetermined time. When the control unit 20 determines that another account item has been selected, the process moves to step S33, and the process from step S33 onwards is repeated. On the other hand, if the control unit 20 determines that another account item has not been selected within the predetermined time, the control unit 20 stores the processing result of the flowchart in FIG. 13 in the storage unit 30, and ends the process.

<Operations and effects of the first embodiment>
As described above, according to the first embodiment, when the control unit 20 receives the selection of transaction classification from the user (S4), the account item determination unit 21 determines the account item (S5), and the display control unit 23 The determined account items are displayed in the display column (S6). As a result, even a user without knowledge of double-entry bookkeeping can display the selected transaction as either a debit or credit account item simply by selecting the transaction classification. As a result, with the journalizing device 1 according to the present embodiment, even an amateur user without knowledge of double-entry bookkeeping can journalize a transaction by simply selecting the transaction category.

Further, according to one embodiment, when the control unit 20 receives the input of the business partner from the user (S9), the counterparty account item determination unit 22 determines the counterparty account item (S10), and the display control unit 23 , the determined partner account item is displayed in the display column (S13). As a result, even a user without knowledge of double-entry bookkeeping can display the counterpart account item of the account item displayed by selecting the transaction classification by simply inputting the business partner. As a result, with the journalizing device 1 according to the present embodiment, even an amateur user without knowledge of double-entry bookkeeping can complete a journal entry regarding the transaction by simply selecting the transaction category and inputting the business partner.

Further, according to one embodiment, when the control unit 20 receives input of a summary from the user (S11), the counterparty account item determination unit 22 determines the counterparty account item (S12), and the display control unit 23: The determined partner account item is displayed in the display column (S13). As a result, even a user without knowledge of double-entry bookkeeping can display the counterpart account item of the account item displayed by selecting the transaction classification by simply inputting the summary. As a result, with the journalizing device 1 according to the present embodiment, even an amateur user without knowledge of double-entry bookkeeping can complete a journal entry regarding the transaction by simply selecting the transaction category and inputting the summary.

Further, according to one embodiment, when the control unit 20 receives input of an amount from the user (S14) and also receives a consumption tax rate, the control unit 20 calculates the consumption tax based on the selected tax rate. (S15). As a result, even an amateur user with no knowledge of double-entry bookkeeping or consumption tax can obtain consumption tax calculation results simply by selecting the consumption tax rate. Furthermore, even users who have knowledge of consumption tax can prevent calculation errors or forgetting.

Further, according to one embodiment, when the control unit 20 receives input of the scheduled date of deposit/payment (S17), the balance calculation unit 24 calculates the balance for today and the balance for a predetermined future date (S19). . As a result, even an amateur user without knowledge of double-entry bookkeeping can know today's balance and the balance on a selected future predetermined date by simply entering the scheduled date of deposit and payment after completing the journal entry. That is, according to the present embodiment, after completing the journal entry, the user can know the expected future balance and cash flow from tomorrow by simply inputting the scheduled date of deposit and payment. Therefore, according to the present embodiment, if the user inputs today's transactions, the accounting ledger data is updated, so that the user can obtain the trial balance.

Further, according to one embodiment, when the control unit 20 receives the selection of the account item for settlement (S32), the control unit 20 displays the date of settlement (S34), and depending on the account item, the settlement unit 25 may transfer the account item. (S34, 39), and finalize the settlement of accounts (S40, 41). Thereby, depending on the account item, the user can complete the settlement of accounts simply by selecting the account item for settlement. Note that the general ledger is used as the account item for settlement of accounts. As a result, even an amateur user who does not have knowledge of double-entry bookkeeping can obtain financial statements without making a financial journal entry at the time of financial settlement.

Further, according to one embodiment, when the control unit 20 receives the selection of the account item for settlement (S32), the control unit 20 displays the date of settlement (S34), and depending on the account item, the settlement unit 25 may transfer the account item. Execute (S35). Then, depending on the account item, the control unit 20 determines the settlement of accounts (S40, 41) when the settlement unit 25 receives the input of the amount (S36, 38). Accordingly, depending on the account item, the user can complete the settlement of accounts by simply selecting the account item for settlement and inputting the amount. Note that the general ledger is used as the account item for settlement of accounts. As a result, even an amateur user who does not have knowledge of double-entry bookkeeping can obtain financial statements without making a financial journal entry at the time of financial settlement.

According to one embodiment, each time the process of the flowchart shown in FIG. 2 or 13 is performed, the control unit 20 updates the contents of the accounting ledger and financial statements stored in the accounting ledger data table 35. and stored (S18, 41). As a result, even an amateur user without knowledge of double-entry bookkeeping can obtain the latest accounting books and financial statements as of today by simply performing the processing shown in the flowchart shown in FIG. 2 or 13.

<Supplementary information regarding the embodiment>
According to one embodiment, the user can perform the process of the flowchart shown in FIG. 2 and the flowchart shown in FIG. 13 as many times as desired by making selections on the menu screen. Therefore, the user can simultaneously perform the journal registration process for the current period shown in FIG. 2, the settlement process shown in FIG. 13, and the journal entry process for the next period shown in FIG. As a result, the user can perform carryover processing for the next period many times, so even if the previous period's settlement processing has not been completed, it is possible to register journal data for the current period.

FIG. 19 is a diagram showing an example of a processing flow when journal registration processing and settlement processing are performed in parallel. In step S51, upon receiving the input of the current period data, the control section 20 registers the journal data in the current period data database of the storage section 30. In step S52, the control unit 20 registers carryover data in the current term data database of the storage unit 30 during the current term settlement. In step S53, when the control unit 20 receives the input of partial account item advance carryover, it registers the carryover data in the database of data for the next term in the storage unit 30. In step S54, upon receiving the input of data for the next term, the control unit 20 registers the journal data in the database of data for the next term in the storage unit 30. In step S55, the control unit 20 updates the carried-over data in the database of data for the next term in the storage unit 30 upon completion of the current period's settlement of accounts. In step S56, upon receiving the continuous input of data for the next term, the control unit 20 registers the journal data in the database of data for the next term in the storage unit 30. As shown in FIG. 19, the user can perform carryover processing for the next period many times, so even if the previous period's settlement processing has not been completed, it is possible to register journal data for the current period.

In addition, in conventional settlement methods, when a transaction is performed, debits, credits, and amounts are entered in a journal, and once entered in the journal, they are posted to the general ledger. On the other hand, according to one embodiment, the closing method is such that when a transaction is made, it is recorded in the general ledger, and when the transaction is recorded in the general ledger, it is also recorded in the general ledger of the counter account; It is also posted to the journal. For example, when the control unit 20 receives an entry in the account item of deposit in the general ledger, the control unit 20 causes the entry content to be reflected in the salary in the counterpart account item in the general ledger. On the other hand, when the control unit 20 receives an entry in the salary account item in the general ledger, the control unit 20 also reflects the entry in the deposit in the opposite account item in the general ledger. Then, the control unit 20 posts the contents of the general ledger to the journal. As a result, even an amateur user who does not have knowledge of double-entry bookkeeping can obtain financial statements without making a financial journal entry at the time of financial settlement. However, the method of the first embodiment may be applied not only to settlement of accounts but also to daily trading operations. As a result, even an amateur user with no knowledge of double-entry bookkeeping can complete journal entries related to the transaction by simply making entries in the general ledger.

Further, according to one embodiment, the journalizing device 1 was described as an example as one aspect of the present disclosure, but the invention is not limited to this. It is equipped with a journalizing device 1, an operation terminal operated by a user, and a display terminal that displays information output from the journalizing device 1, and these devices are connected by wire or wirelessly, or connected by wired or wirelessly via a network. It may also be a journal entry system connected by . Note that the operation terminal and the display terminal may be a mobile terminal or a tablet terminal, and the device may be a journal entry system connected to the journal entry device 1 by wire or wirelessly via a network. Further, a part of the internal structure of the journalizing device 1, for example, the storage unit 30, may be placed outside the journalizing device 1 as a storage device and connected to the journalizing device 1 by wire or wirelessly, or may be connected to the journalizing device 1 by wire or wirelessly via a network. It may also be a journal entry system connected to. Even with such a journal entry system, the same effects as the journal entry device 1 according to the first embodiment can be achieved.

Furthermore, the present disclosure can also be realized as a journalizing program that causes a computer to execute the processing steps of each part in the journalizing device 1 according to one embodiment. Further, the present disclosure can also be realized as a non-temporary computer-readable storage medium storing the journalizing program. That is, the journal program can be recorded and distributed on a removable disk such as a CD (Compact Disc), a DVD (Digital Versatile Disc), or a USB (Universal Serial Bus) memory. Note that the journalizing program may be downloaded from a network via a network interface included in the journalizing device 1 and stored in the storage unit 30.

The features and advantages of the embodiments will become clear from the above detailed description. It is intended that the appended claims extend to the features and advantages of such embodiments without departing from the spirit and scope thereof. Additionally, all improvements and changes will be readily apparent to those having ordinary knowledge in the relevant technical field. Therefore, it is not intended that the scope of the inventive embodiments be limited to those described above, but suitable modifications and equivalents may be made within the scope disclosed in the embodiments.

<Additional note 1>
an operation terminal that accepts operations by the user;
a journalizing device operated using the operating terminal;
a display terminal that displays information output from the journalizing device;
The journal entry device is
For multiple transaction types, first information stores whether the corresponding account is a debit account or a credit account for each company, and the counterparty of the account. a storage unit that stores second information in which account items and business partners or summaries are stored in association with each other;
a transaction selection unit that accepts selection of a transaction from among the plurality of transaction types;
When the transaction selection unit receives the selection of the transaction, it refers to the first information and determines which of the debit account item or the credit account item the transaction for which the selection was accepted is an account item. a first determining section that determines whether
If the account item determined by the first determining unit is the debit account item, the account item is displayed in the debit account item display column, and the account item determined by the first determining unit is the debit account item. If the account item is an account item, a first display control unit that displays the account item in a credit account item display field;
a business partner input unit that accepts input of business partners in the transaction;
a summary input unit that accepts input of a summary for the transaction;
When the business partner input unit receives the input of the business partner or the summary input unit receives the input of the summary, the business partner input unit refers to the second information and selects the partner account item of the account item. a second deciding section that decides;
The counterpart account item determined by the second determining unit is displayed in one of the debit account item display column and the credit account item display column, which is different from the column in which the first display control unit has displayed the account item. a second display control unit for displaying in the column;
A journal entry system comprising:
<Additional note 2>
For multiple transaction types, first information stores whether the corresponding account is a debit account or a credit account for each company, and the counterparty of the account. a storage step of storing second information in which account items and business partners or descriptions are stored in association with each other;
a transaction selection step of receiving a selection of a transaction from among the plurality of transaction types;
When the selection of the transaction is accepted, the first information is referred to and the transaction for which the selection has been accepted is determined to be either the debit account item or the credit account item. a decision step;
If the account item determined in the first determination step is the debit account item, the account item is displayed in the debit account item display column, and the account item determined in the first determination step is the debit account item. If the account item is an account item, a first display control step of displaying the account item in a credit account item display field;
a business partner input step of accepting business partner input in the transaction;
a summary input step of accepting input of a summary for the transaction;
a second determining step of determining the counterpart account item of the account item by referring to the second information when the input of the business partner or the input of the summary is received;
A second step of displaying the counterpart account item determined in the second determination step in one of the debit account item display column and the credit account item display column, which is different from the column in which the account item is displayed. a display control step;
A journal entry program that causes a computer to execute.
<Additional note 3>
A non-transitory computer-readable storage medium characterized by storing the journal entry program set forth in Supplementary Note 2.

1... Journal entry device; 10... Input unit; 20... Control unit; 21... Account item determination unit; 22... Opponent account item determination unit; 23... Display control unit; 24... Balance calculation unit; 25... Settlement unit; 30... Memory Department; 31... Company table; 32... Debit credit classification table; 33... Business partner table; 34... Summary table; 35... Accounting book data table; 36... Account item table for settlement; 40... Display section; 41... Classification selection field ; 42... Occurrence date input field; 43... Business partner input field; 44... Summary entry field; 45... Debit account item display field; 46... Credit account item display field; 47... Amount entry field; 48... Consumption tax selection field; 49...Deposit/payment scheduled date input field; 51...Latest journal entry display field;52...Today's balance display field;53...Predetermined day balance display field

Claims

For multiple transaction types, first information stores whether the corresponding account is a debit account or a credit account for each company, and the counterparty of the account. a storage unit that stores second information in which account items and business partners or summaries are stored in association with each other;
a transaction selection unit that accepts selection of a transaction from among the plurality of transaction types;
When the transaction selection unit receives the selection of the transaction, it refers to the first information and determines which of the debit account item or the credit account item the transaction for which the selection was accepted is an account item. a first determining section that determines whether
If the account item determined by the first determining unit is the debit account item, the account item is displayed in the debit account item display column, and the account item determined by the first determining unit is the debit account item. If the account item is an account item, a first display control unit that displays the account item in a credit account item display field;
a business partner input unit that accepts input of business partners in the transaction;
a summary input unit that accepts input of a summary for the transaction;
When the business partner input unit receives the input of the business partner or the summary input unit receives the input of the summary, the business partner input unit refers to the second information and selects the partner account item of the account item. a second deciding section that decides;
The counterpart account item determined by the second determining unit is displayed in one of the debit account item display column and the credit account item display column, which is different from the column in which the first display control unit has displayed the account item. a second display control unit for displaying in the column;
A journal entry device comprising:
The journalizing device according to claim 1,
The storage unit stores third information in which the counter account item of the account item and both the business partner and the summary are stored in association with each other,
The second determining unit refers to the third information and determines the account item when the business partner input unit receives the input of the business partner and the summary input unit receives the input of the summary. A journal entry device that determines the counterpart account item.
The journalizing device according to claim 1,
When the account item and the counterpart account item are determined and displayed, and the input of the amount of the transaction and the scheduled date of deposit/payment of the transaction is accepted, the balance for calculating today's balance and the balance on a predetermined day. A calculation section,
A journal entry device further comprising:
The journalizing device according to claim 1,
When the settlement screen is displayed and the selection of the settlement account is accepted, the settlement account is transferred and the settlement account is changed so that the balance of the settlement account becomes zero. a settlement department that calculates the amount of the counterparty account and completes the settlement;
A journal entry device further comprising:
The journalizing device according to claim 1,
When a settlement screen is displayed and a selection of a settlement account is accepted, a counter account for the settlement account is determined, and an input amount is accepted for the counter account for the decided settlement account. and a settlement department that calculates the balance and completes the settlement.
A journal entry device further comprising:
In the journalizing device according to claim 4 or 5,
The settlement screen is a general ledger screen,
The journal entry device, wherein the settlement account is an account of the general ledger.
For multiple transaction types, first information stores whether the corresponding account is a debit account or a credit account for each company, and the counterparty of the account. a storage step of storing second information in which account items and business partners or descriptions are stored in association with each other;
a transaction selection step of receiving a selection of a transaction from among the plurality of transaction types;
When the selection of the transaction is accepted, the first information is referred to and the transaction for which the selection has been accepted is determined to be either the debit account item or the credit account item. a decision step;
If the account item determined in the first determination step is the debit account item, the account item is displayed in the debit account item display column, and the account item determined in the first determination step is the debit account item. If the account item is an account item, a first display control step of displaying the account item in a credit account item display field;
a business partner input step of accepting business partner input in the transaction;
a summary input step of accepting input of a summary for the transaction;
a second determining step of determining the counterpart account item of the account item by referring to the second information when the input of the business partner or the input of the summary is received;
A second step of displaying the counterpart account item determined in the second determination step in one of the debit account item display column and the credit account item display column, which is different from the column in which the account item is displayed. a display control step;
A journal entry program that causes a computer to execute.