JP2002099696A - Automatic journal processing system for reusing journal data generated in past - Google Patents

Abstract

PROBLEM TO BE SOLVED: To save the labor for journalizing and input by making it possible to reuse journal data generated in the past since the majority of journalizing of a company is processed by an inefficient method of performing the same journalizing at each time and performing the same accounting input although the same journalizing is repeated in cycles of the months, periods, and years. SOLUTION: This system is equipped with an output means which displays revenue and expenditure tables for each bank on a screen from journal data automatically journalized on the basis of journal data of the same month of the last year extracted from past journal data, recipient and payer data to be settled on the month, renting return data on a return on the month, and data on a schedule for reception and a schedule for payment of this month and an automatic journal processing means which converts journal data of a revenue and expenditure schedule into journal data of this month by correcting amounts on the screen of the revenue and expenditure table having differences in amount as a result of a comparison with a settlement comparison table, etc., sent from a bank.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an automatic journalizing process for reusing journal data generated in the past in order to save journalizing work and input processing in accounting input processing.

[0002]

2. Description of the Related Art In a public accountant office or a tax accountant office, when accounting processing is outsourced from each company, a deposit accounting book, a cash accounting book, a customer ledger created by each company. Computer input is performed using commercial ledgers and input ledgers as input documents, which requires a great deal of time and effort.

[0003] In commercial accounting software and the like, in order to simplify journal entry, automatic journal entry can be performed by selecting a pre-registered summary. It takes time to enter the information to select the relevant items, and it is not always the case that each company-specific summary is registered. The personnel who have entered a journal entry based on the contents of the transaction.

Japanese Patent Application Laid-Open No. H11-154 filed earlier
The accounting deposit / withdrawal data processing device of 191 requires a receiving device for deposit / withdrawal transaction data from a bank or an input device such as an OCR for reading a bankbook, and is also necessary for automatic journalizing. It is necessary to register the journal contents for the summary in advance for all transactions that are expected to occur, and there is no mention of how to deal with new occurrences and how to handle compound journals. .

[0005]

With commercial accounting software, in order to determine a loan account by a transaction,
It is designed to simplify entry by a variety of automatic journalizing methods, but in any case requires one or more lines per transaction. In the present invention, the first task is to reduce the input work as much as possible, and to save labor of the input. Further, when the input is required, the input processing can be performed without requiring the knowledge of the journal. Is the second task.

[0006]

According to the present invention, in order to save as much as possible the input work to the accounting system, the same month of the previous year relating to the balance of each bank account from the journal data generated in the past. It has an output means for extracting the data of the minutes, and displaying the data on the screen as a bank schedule for the current month based on the extracted journal data, and further displaying the data of the displayed schedule. Input correction means for enabling correction is also provided. This input correction means performs a comparison with a bank-by-bank balance schedule based on a transaction guide sent from a bank, a balance collation table, or a bankbook.
It is for correcting the amount and description of the income and expenditure schedule, adding and deleting data, and the like. In addition, an automatic journal processing means shall be provided to enable this correction to be reflected in the journal data of the same month of the previous year and to convert the data of the same month of the previous year into journal data of the current month corresponding to the current situation. It is characterized by.

If the data of the bank schedule table requires complex journals at the stage of execution of the automatic journal processing means, the contents of the complex journals are previously stored when the journal data for the same month of the previous year is extracted. Among them, there is a means for displaying the contents of the composite journal corresponding to the data of the income and expenditure table, and converting it to the composite journal data of the current month by correcting the amount and the like. In addition, when the data of the bank schedule is additionally input, the journal data input in the past is sorted and stored according to the summary, the corresponding journal content is selected and displayed, and the amount is corrected. In this way, there is also provided input means for converting the data into journal data for the current month.

As data for outputting a bank-by-bank balance sheet, in addition to the above-mentioned journal data for the same month of the previous year, journal data for notes receivable and bills to be settled this month are included.
The settlement schedule data is entered by inputting the details of each bill at the time of receipt and payment of the bills, and is journalized based on the details of each bill settled during the month at the time of extracting the journal data.
Similarly, the journal data for borrowing repayment by bank was similarly entered based on the details of the repayment amount and interest repaid for the current month based on the repayment schedule sent from the bank. Things included. Further, when the sales management system or the like is used, the data of the accounts receivable scheduled for each customer in the current month is based on the billing amount of the customer master in the previous month and the bill payment conditions and. Based on the contents of the transfer bank, expected payment date, etc., only the transfer or check collection is created. Similarly, journal data of accounts payable for each supplier is also created based on the supplier master. In addition, if the sales and purchase management system is not installed, an A / R collection management table created by spreadsheet software, etc.
When a collection schedule and a payment schedule are input in advance to the accounts payable payment management table, schedule data from each vote is journalized. When journal data for bill clearing schedule, borrowing repayment schedule, collection, and payment schedule is processed, those data will not be extracted when extracting journal data for the same month of the previous year from past journal data. .

[0009] When application software for managing sales and purchase is not used in a company, the entry of transaction data relating to accounts receivable and accounts payable into accounting software is performed by the customer or the supplier. Although this is performed based on the total of the current month for each business partner such as a ledger, in the present invention, the business is created as management data of accounts receivable and accounts payable using spreadsheet software or the like. There is an automatic journal processing means for reading a table such as an accounts receivable collection management table and a accounts payable payment management table by a program, and performing automatic journal entry based on journal contents corresponding to each item of the table registered in advance.

[0010]

DESCRIPTION OF THE PREFERRED EMBODIMENTS In the extraction and journal data creation phase of FIG. 1, each bill is entered at the time of receipt and payment of bills of exchange and bills to be paid. According to the format of FIG.
Output to the bill file of bills receivable and bill payable. Based on the borrowing repayment schedule sent from the bank, input is made and output to a borrowing repayment detail file according to the format of FIG.

[0011] Data to be settled this month is extracted from each bill file of the bills receivable and the bill payable. For the recipient, a bank requesting debit collection, for a creditor, for a supporter, a bill payable, a bank issuing a credit. And output it to the journal entry file for the current month of each bank in Fig. 4. Similarly, in the case of debt repayment,
Debit long-term borrowings, borrowed repayment interest, and credit repayment are journalized and output. At this time, the slip number is assigned from the slip NO file and the slip NO is updated and output.

[0012] The journal data of the same month of the previous year is extracted from the journal file of the previous year as the data of the scheduled balance by bank for the current month. The debit or credit item is a checking account or an ordinary account, Accounts receivable, accounts receivable, notes receivable, notes payable, long, short-term borrowings, and data other than interest payments are updated by updating the slip NO to the bank-specific monthly payment schedule file. At this time, if the debit amount and the credit amount of the journal do not match, the numbered NO is also updated and output to the composite journal file as the composite journal data, and the status flag of the bank-by-bank income and expenditure schedule file is changed to "composite journal". 'And output.

[0013] Based on the bill payment terms, the transfer bank, etc., the data is journalized only from the customer master and the supplier master based on the billing balance and the balance of the previous month, and the slip number is assigned. Update and output to bank-by-bank balance schedule file. At this time, the status flag is set to 'accounts receivable' or 'accounts payable' and output. If items such as the bill payment terms and bank transfer are not registered in the customer and supplier masters of the existing system, the collection and payment terms for each customer and supplier must be created separately in a file. Register.

In the journal data correction phase of FIG.
There is a difference between the actual amount and the deposit / withdrawal amount of the bank-by-bank balance schedule shown in FIG. 5 displayed on the screen. When the amount on the screen is corrected, the bank-by-bank balance plan file is modified and updated. Unexpected, if the balance occurs at the spot, the date entered in the screen, description, amount, and status flag is 'new'
When the amount is a withdrawal, the debit item is set to blank, the credit item is set to the bank item, and when the amount is paid, the debit item is set to the bank item, and the credit is set to blank, and then output. When deleting the data of the balance schedule displayed on the screen, the status flag of the corresponding record in the bank-specific balance schedule file is updated to “delete”.

In the addition of FIG. 1 and the compound journal entry, the bank-by-bank balance schedule file is sequentially read, and records with blank status flags are output to the monthly journal file as they are. It is not output to the current journal file.

If the status flag is "Account Receivable", the first line of the journal entry screen displays the contents of the journal entry file, the second line shows the debit receipt, and the third line shows the debit sales discount.
The counter account for the credit receivable on the first line, such as the debit transfer postage, is displayed on the line, and the journal is fixed by inputting the amount of the debit item requiring a journal and the amount of the credit receivable on the first line. , And output to the journal file for the current month, except for lines for which no amount has been entered. Similarly, when the status flag is "Accounts payable", the bills to be paid and the discounts are displayed on each line credit, the amount is input, and the credit is output to the journal file for the current month.

If the status flag is "composite", the contents of the composite journal of the same slip NO as the income / expenditure journal data are displayed on the screen from the composite journal file output at the time of the current month's income / expenditure data extraction. By correcting the journal amount in each row, the composite journal is completed, and the contents are output to the journal file for the current month.

At the time of the above-mentioned extraction of the bank-scheduled data for the current month, in the case of account transfer journals between banks, the bank-scheduled data for each bank is separated into data for payment data for each bank and data for withdrawal data. Is output to the bank-by-bank balance file, but the status flag of the separated and output record is set to "Journaled" and is not output to the current month's journal file in the automatic journaling phase.

In the above automatic journal processing phase, among the records of the bank-by-bank income and expenditure schedule file, those output to the current month's journal file, update the status flag of the record to 'journal processed'.

In a company, when application software for sales and purchase management is not used and it is necessary to input accounts receivable and accounts payable, a diagram prepared by spreadsheet software as management data. Based on the A / R collection management table and the A / P payment management table of FIG. 7, in the conversion processing phase of FIG. 6, the contents of each row of the table are converted and output to a CSV text file.

In the automatic journal processing phase shown in FIG. 6, a text file converted from each table is sequentially read, and in the case of converted data from the A / R collection management table, a journal entry and a loan category for the item No. of the table are registered. Based on the contents of the Accounts Receivable Form Item Registration Table shown in FIG. 8, if the loan amount is 2 for the item for which the amount of the text file has been entered, the account is debited as the accounts receivable and credit, Classification is 1
In the case of, the journal is registered as a registered item and the credit as a receivable,
Slip No. from the slip No. file in the journal file for this month
Numbered and output.

If the text file is conversion data from the accounts payable management table, the payable item entry registration table shown in FIG. 8 is read, and when the item name is "purchase", a journal entry item is shown for each supplier in FIG. Is quoted from the supplier-specific journal registration file in which the supplier is registered in the text file, the slip NO is numbered, and output to the current month's journal file.
Also, when the item name other than “purchase” is read from the A / P form item registration table and the item name is other than “purchase”, a journal entry is entered for the item for which the amount has been input, and the journal entry file is output to the current month's journal file.

At the time of the above-mentioned journal entry, if the amount is negative, a reverse journal is performed.

[0024]

In the enterprise, most of the journals generated daily are the same journals repeatedly generated in the same cycle every month, every quarter, or every year. In the conventional accounting system, the same journals that are repeatedly generated are journalized each time, and labor and time are spent, and almost the same things are input every time. I have to say that I do. In the present invention, the journal data of the same month of the previous year is extracted from the past journal data, and the balance schedule by bank as the current month is output. This bank schedule for each bank can be quoted in advance as a schedule for the current month, such as settlement schedules for recipients and courier, repayment of borrowings by bank, collection schedule for the previous month for each customer, and schedules for collection in the current month. This is output including the current month's scheduled payment for accounts receivable from the supplier in the previous month. Most of the journals that occur monthly by matching this bank schedule with the balance matching table sent from the bank, the account details guide, and the bankbook, and correcting the amount in the schedule However, since the automatic journalizing is performed based on the journal data of the same month of the previous year, most of the daily journalizing work and inputting work are not required, and there is an effect that the daily work of accounting is largely labor-saving. In addition, if a company does not have a sales management or purchase management system, an input process for accounting for accounts receivable and accounts payable is required. In the present invention, however, the company uses spreadsheet software. Converts the A / R collection schedule and the A / P payment management table created as management data into text data, and automatic journalizing is performed based on the data, so there is no need to input for accounts receivable and accounts payable. From the above, when accounting processing from a company is entrusted to an accountant office or a tax accountant office, each company receives the journal data processed and created as described above, By reading the data into the accounting system handled by the office, the effect of enabling significant labor saving in journal entry processing is exhibited.

[Brief description of the drawings]

FIG. 1 is a schematic flow chart showing a screen output means of a bank schedule table according to the present invention and an automatic journalizing process.

FIG. 2 is a file format of a bill receivable and a bill payable input from a bill detail input screen when a bill is generated in the present invention.

FIG. 3 is a file format of a borrowed repayment input from a borrowed repayment input screen based on a bank borrowed repayment schedule management table in the present invention.

FIG. 4 is a journal file format for extracting journal data for the same month of the previous year from past journal data and outputting it as a balance schedule for the current month in the present invention.

FIG. 5 is an output format displayed on a screen as a bank-by-bank schedule in the present invention.

FIG. 6 is an outline flow of automatic journalizing based on a management table created by spreadsheet software in the present invention.

FIG. 7 is a format of an accounts receivable collection management table and a accounts payable payment management table created by spreadsheet software in the present invention.

FIG. 8 is a registration table used for performing automatic journalizing processing based on a management table created by spreadsheet software in the present invention.

FIG. 9 is a registration file used for performing automatic journalizing processing based on a management table created by spreadsheet software in the present invention.

Claims (2)

[Claims] Claims: 1. Extracted journal data for the same month of the previous year from journal data generated in the past, bills receivable and payable bills settled in the current month, borrowed repayment data scheduled to be repaid this month, Furthermore, from the journal data created by automatically journaling data for the current month, such as accounts receivable collection and accounts payable, for the current month based on each bank account, a bank account balance schedule in the form of a bank account book is displayed. It has an output means to display, and corrects the amount on the screen of the balance schedule that has a difference by comparing with the balance collation table sent from the bank or the bankbook, so that it can be An accounting system comprising automatic journal processing means capable of converting created journal data to journal data for the current month. 2. As a management data of accounts receivable and accounts payable, convert an accounts receivable collection management table and an accounts payable management table created using spreadsheet software or the like into a text file in CSV format.
Based on the converted data, read a file in which journals are registered in advance for each item in the management table, or a file in which journal items that vary depending on the purchase content of each supplier are read in advance, and the item for which the amount was entered An accounting processing system comprising an automatic journal processing means capable of creating journal data by citing a journal corresponding to the above or a journal corresponding to a supplier.