JP2023168826A - Accounting software and accounting system requiring no journal entries - Google Patents

Abstract

An object of the present invention is to provide accounting software and an accounting system that do not require journal entries and allow bookkeeping to be performed easily and clearly. [Solution] A computer generates a cash book 100 that includes a deposit/withdrawal date column 111, a client column 112, an income column 113, an expenditure column 114, and an expense column 115, and the computer The name of the business partner and the expense item name according to the nature of income and/or expenditure generated with the business partner are stored in advance in association with each other, and all or part of the business partner name is entered in the business partner field 112. Then, the expense item name linked to the business partner name is automatically entered in the expense item field 115. [Selection diagram] Figure 1

Description

The present invention relates to accounting software and an accounting system that can be used for accounting processing in businesses, stores, etc., and for creating household account books at home.

Business operators such as companies and stores use double-entry bookkeeping. In double-entry bookkeeping, "journal entries" are made to classify transaction elements into debits and credits. Since detailed rules are set for journal entries, journal entry work is extremely difficult for those who do not have a certain level of accounting knowledge. For this reason, computer-based accounting systems have been proposed to facilitate double-entry bookkeeping. Such a system includes, for example, in addition to a data registration/input screen display means for a business control system, a data item input display means that displays a cursor in the order in which input items are entered on the screen, and input guidance regarding the input items. Some devices include a reference screen display means (for example, see Patent Document 1). According to the system of Patent Document 1, when performing data input processing work on a registration/input screen using business software, guidance on the input method and input contents is displayed on the screen for each input item, thereby making it easier to use the business software. Users can easily and quickly register and input data without looking at the manual, improving work efficiency.

On the other hand, before double-entry bookkeeping was introduced, a cash account book called Daifukucho was mainly used. This Daifukucho does not have the concept of journal entries like double-entry bookkeeping, so it is extremely easy to create and manage. For this reason, even though double-entry bookkeeping is now mainstream, some small businesses and individuals who can make do with simple accounting management use simple ledgers such as Daifukucho.

Furthermore, even if accurate accounting processing can be performed using a computer, it will not be possible if there are errors in accounting information entered manually.

As business methods continue to diversify, there is a need for a new style of accounting system that allows bookkeeping to be done using methods that are not limited to the traditional double-entry bookkeeping format and that prevents input errors and omissions. It is being

Japanese Patent Application Publication No. 2002-108815

As mentioned above, what makes today's bookkeeping work so difficult is largely due to the journal entries used in double-entry bookkeeping, and it can also be said that its complexity leads to errors and omissions in the input of accounting information. To address these problems, methods have been proposed to simplify the journal entry work, such as the system described in Patent Document 1, but no accounting support means has been proposed that eliminates the need for the journal entry work itself.

Therefore, the present invention provides accounting software and an accounting system that eliminates the concept of journal entry, allows bookkeeping to be performed in the same way as a conventional Daifuku book, and prevents input errors and omissions. This is the issue.

The means taken by the present invention to solve the above problems is based on the income and expenditure amount entered in the input field, the expense item name related to the income and expenditure amount, the business partner name related to the income and expenditure amount, and the date of occurrence of income and expenditure. Accounting software that causes a computer to generate a profit and loss statement representing the status of income and expenditure for each fixed period from income and expenditure data, which includes the name of the business partner and the income and expenditure that occurs with the business partner. The expense item name is linked and stored in advance with the expense item name according to the nature, and when all or part of the characters indicating the client name is input, the expense item name is linked to the client name. This is accounting software that does not require journal entries, and is characterized in that the information is automatically entered into the input field.

The present invention is an accounting software that narrows down the items input by the user to the minimum necessary for accounting management, and enables the creation of a profit and loss statement without making conventional journal entries. By associating and storing in advance the name of the expense item related to income and expenditures that occur with that business partner, you can save the expenses when entering transactions that occur with that business partner in advance. It is possible to omit entering the subject name. For example, if the expense you pay to Company A with whom you regularly do business is an electricity bill, you can link and register the business partner name ``Company A'' and the expense item ``Water and Heating Expenses.'' If you enter "Company A" in the input field for the business partner that is displayed when entering a transaction, "Utility Expenses" will be automatically entered in the input field for the expense item name. Note that the automatic input of expense item names does not necessarily have to wait for the input of all of the business partner names, and may be automatically input when a portion of the inputted names match the registered information.

Furthermore, when all or part of the characters indicating the customer name are input, the previously input income and expenditure amounts related to the customer name may be automatically input.

For example, fixed costs such as utilities, communication costs, and land rent that have a regular income and expenditure often remain the same amount each time. Therefore, when a business partner name with a past input history is entered in the business partner column, it is preferable to automatically input the amount of money input in the past. By doing this, it becomes possible to compare and confirm the past amount and the current amount, thereby preventing erroneous input of amounts. Furthermore, if the past amount that was automatically input is the same as the current amount, the past amount can be used as is without having to input it again, making the input work more efficient.

Further, the income and expenditure data obtained by analyzing the character information of the image of the paper voucher imported into the computer may be automatically input into the input field.

By doing so, it is possible to omit the work of manually inputting information such as the amount of expenditure, the name of the business partner, and the date of occurrence of income and expenditure recorded on paper vouchers such as receipts. The image of the paper voucher can be analyzed using, for example, artificial intelligence (AI) trained on the formats of various paper vouchers.

Further, a warning may be issued when the income and expenditure amount exceeds a predetermined increase/decrease range with respect to the previous input amount for the business partner name.

If the current amount entered for the same business partner is significantly different from the past amount, there is a possibility that the amount was entered incorrectly. Also, even if it was not an incorrect input, there may have been some circumstances that resulted in the amount being entered this time. Therefore, when the current amount exceeds a predetermined increase/decrease range from the past amount, a warning is given to the user. For example, if a warning is set to be issued when the current amount increases or decreases by more than plus or minus 20% from the past amount, the user will be able to notice an abnormality in the input amount. The warning can be given by, for example, highlighting the relevant input field, displaying a message in a pop-up window, or sounding a buzzer from the user terminal.

Further, from the income and expenditure data, the computer may further generate a fund performance table showing increases and decreases in funds for each fixed period.

By creating a fund performance table, it becomes possible to check the increase and decrease in funds over a certain period of time, making it possible to confirm whether there are any incorrect inputs or fraudulent accounting.

Further, a balance sheet representing assets, liabilities, and net assets at any point in time may be further generated from the income and expenditure data.

By creating a balance sheet, you will be able to check your current financial situation.

Another means adopted by the present invention is an accounting system that does not require journal entry and includes a server and a user terminal communicably connected to the server via a network, wherein the server is connected to the user terminal. Income and expenditure for each fixed period is calculated from the income and expenditure data consisting of the income and expenditure amount entered in the input field that is displayed, the name of the expense item related to the income and expenditure amount, the name of the business partner related to the income and expenditure amount, and the date of income and expenditure. an income statement generation means for generating an income statement representing the state of the transaction and displaying it on the user terminal; and the business partner name and the expense item name corresponding to the nature of income and expenditure occurring with the business partner. storage means that is stored in a linked manner in advance, and when the business partner name input in the input field is sent to the server, the business partner name associated with the business partner name stored in the storage means is provided. This is an accounting system that does not require journal entries, characterized in that expense item names are transmitted to the user terminal and automatically input into the input field.

That is, the accounting support system according to the present invention runs the above-mentioned accounting software on a server, and allows the display and input to be performed on a user terminal connected to a network. By doing this, it is not necessary to install accounting software on each user terminal, making it easier to introduce it, and since the input data is stored on the server, it is possible to protect the input data from malfunction of the user terminal etc. It becomes like this.

According to the accounting software and accounting system according to the present invention, a profit and loss statement is generated from income and expenditure data consisting of the minimum necessary input items such as income and expenditure amounts, expense item names, and business partner names, which is essential in double-entry bookkeeping. Journal entries are no longer required. Additionally, if you link the business partner name entered in the input field with the expense item name and store it in your computer, the expense item name will be automatically entered as you enter the customer name, simplifying the input process. It also prevents input errors and omissions.

It is a figure showing the main screen (cash book screen) of accounting software and an accounting system concerning an example. It is a figure which shows the screen which performs the linking process of the business partner name and subject name of the accounting software and accounting system concerning an Example. It is a figure showing a supplier selection screen of accounting software and an accounting system concerning an example. FIG. 3 is a main screen (cash book screen) of the accounting software and accounting system according to the embodiment, showing a state in which input has been completed in the customer column and expense item column. It is a figure showing an income statement screen of accounting software and an accounting system concerning an example. It is a figure showing the balance sheet screen of accounting software and an accounting system concerning an example. FIG. 3 is a diagram showing a fund performance table screen of the accounting software and accounting system according to the embodiment.

The present invention is an accounting software and accounting system that allows a computer to generate a profit and loss statement from income and expenditure data based on information such as income and expenditure amounts input by a user, and in particular eliminates the need for journal entry processing that is essential for double-entry bookkeeping. It is characterized by the following points.

Embodiments of the present invention will be described below based on the drawings.

FIG. 1 shows a screen of a cash book 100 displayed on a user terminal by accounting software according to the present invention. This accounting software runs on an accounting system that includes a user terminal and a server connected to the Internet, intranet, etc. that can communicate bidirectionally with the user terminal, and various processing by the accounting software is performed on the server. ing. Input data from user terminals is also stored in the server.

As shown in FIG. 1, the cash account book 100 is provided with an input field 110. The input field 110 is a field where the user inputs transaction information such as business partners and income and expenditure amounts, and includes a deposit/withdrawal date field 111, a business partner field 112, an income field 113, an expenditure field 114, and an expense field field. 115 are provided.

The user will enter information into each field using the input device of the user terminal, but instead of or in combination with this, information obtained by photographing the paper voucher with a digital camera or reading it with a scanner. It is also possible to capture the image into a computer, extract and analyze the text from this electronic paper voucher, obtain transaction information, and have it automatically input into the input field 110.

The expense item field 115 is linked to the input in the business partner field 112 for input. In other words, by linking the business partner name and expense item name and storing them in advance on the server, the linked expense item name will be automatically entered at the same time as the customer name is entered. ing.

FIG. 2 shows a screen 200 for performing a process of linking a business partner name and an expense item name. Here, enter the business partner name you want to register in the business partner name registration field 210 that pops up, and then select and save the expense item name you want to link to this in the account field 220. The linking with the name is completed.

After linking the customer name and expense item name, when the customer column 112 is selected in the cash book 100 shown in FIG. 1, the screen changes to the customer selection screen 300 shown in FIG. 3. Then, when a desired customer name button is selected from among the customer buttons 310 displayed on the customer selection screen 300, the screen returns to the cash account book 100 shown in FIG. Input completed.

At this time, the amount previously entered for the same business partner name and expense item is automatically entered into the income column 113 or the expenditure column 114. This allows the user to compare and confirm the amount to be entered with the previous amount.

Furthermore, the income field 113 and the expenditure field 114 are highlighted when the input amount fluctuates by more than a predetermined increase/decrease range from the previously input amount. By doing this, a warning is given to the user that there is an abnormality in the input amount. This allows the user to check whether there are any input errors or omissions, or whether there are any fraudulent income or expenditures. The amount of increase/decrease from the amount input last time can be set arbitrarily by the user. For example, it is possible to set a warning to be issued if there is a change of plus or minus 20% from the previous input amount.

FIG. 5 shows an income statement screen. The income statement 400 displayed here is generated based on the information entered in each column of the cash account book 100. Specifically, each transaction is divided into sales, cost, management expenses, etc. based on the expense item name, and monthly profits and losses are calculated. Furthermore, a household account book 410 that simply summarizes the contents of the profit and loss statement 400 can be displayed as a pop-up on the profit and loss statement screen as needed.

FIG. 6 shows a balance sheet screen. The balance sheet 500 displayed here is also generated by dividing each transaction into assets (left column) and liabilities (right column) based on the information entered in each column of the cash book 100. . Note that it is also possible to perform settlement processing after checking this balance sheet 500.

FIG. 7 shows a fund performance table screen. The fund performance table 600 displayed here is also generated based on the information entered in each column of the cash account book 100 in conjunction with profit and loss. In this fund performance table 600, when it is determined that there is an abnormality in comparison with past performance amounts, a corresponding portion is highlighted and a warning is issued. This makes it easier to detect fraudulent accounting.

The present invention is not limited to the embodiments described above, and various modifications and combinations are possible within the scope of the claims and embodiments, and these modifications and combinations are also possible. It is included in the scope of rights.

For example, you may want to allow the user to freely add or delete input items and expense item names according to their needs, or instead of inputting them directly into each input field, you can display a separate window and use it from there. It may also be possible to select and input predetermined items.

The accounting software and accounting system according to the present invention can be used not only for business establishments such as companies and stores, but also for individual accounting management, and therefore has industrial applicability.

100 Cash book 111 Deposit/withdrawal date column 112 Business partner column 113 Income column 114 Expenditure column 115 Expense item column 400 Profit and loss statement 500 Balance sheet 600 Fund performance table

Claims (7)

The status of income and expenditure for a certain period can be determined from the income and expenditure data, which consists of the income and expenditure amount entered in the input field, the expense item name related to the income and expenditure amount, the business partner name related to the income and expenditure amount, and the date of income and expenditure. Accounting software that causes a computer to generate a profit and loss statement representing
causing the computer to associate and store in advance the business partner name and the expense item name according to the nature of income and expenditure occurring between the business partner;
Accounting that does not require journal entry, characterized in that when all or part of the characters indicating the business partner name are input, the cost item name linked to the business partner name is automatically input into the input field. software. 2. The accounting system according to claim 1, wherein when all or part of the characters indicating the business partner name are input, the previously input income and expenditure amounts related to the business partner name are automatically input. software. 2. Accounting software that does not require journal entries, wherein the input field is automatically entered with the income and expenditure data obtained by analyzing character information of an image of a paper voucher imported into the computer. 2. The accounting software according to claim 1, wherein a warning is issued when the income and expenditure amount exceeds a predetermined increase/decrease range with respect to the previous input amount for the business partner name. 2. The accounting software according to claim 1, further causing the computer to generate, from the income and expenditure data, a fund performance table showing increases and decreases in funds for each fixed period. 2. The accounting software according to claim 1, further comprising the step of generating a balance sheet representing assets, liabilities, and net assets at any point in time from the income and expenditure data. server and
An accounting system that does not require journal entries and includes a user terminal communicably connected to the server via a network,
The server uses income and expenditure data consisting of the income and expenditure amount entered in the input field displayed on the user terminal, the expense item name related to the income and expenditure amount, the business partner name related to the income and expenditure amount, and the date of occurrence of income and expenditure. , an income statement generating means for generating an income statement representing the state of income and expenditure for each fixed period and displaying it on the user terminal;
comprising a storage means in which the business partner name and the expense item name corresponding to the nature of income and expenditure occurring with the business partner are stored in advance in a linked manner;
When the business partner name entered in the input field is sent to the server, the cost item name related to the business partner name stored in the storage means is sent to the user terminal and entered in the input field. An accounting system that does not require journal entries and is characterized by automatic entry.