Accounting system

Abstract

To prepare financial statements.SOLUTION: An accounting system prepares financial statements in which the amount and data are associated, the data managing element information for calculating the amount for each account related to a balance sheet. The accounting system includes a computer. The computer journalizes the amount input by an input unit on the basis of associations of the element information for calculating the amount, the information being associated with debit or credit account, based on the data managing the element information for calculating the amount for each account related to a predetermined balance sheet. The computer prepares financial statements from the data obtained by the journal entry.SELECTED DRAWING: Figure 9

Description

[Technical field]

[0001] The present disclosure relates to accounting systems. [Background technology]

[0002] When preparing financial statements using an accounting system, a user inputs data into the accounting system. The accounting system prepares financial statements based on the data input by the user. The data input by the user is journalized data of amounts associated with account items. An example of this type of accounting system is disclosed in Patent Document 1. The accounting system disclosed in Patent Document 1 prepares a balance sheet, which is one type of financial statement. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2013-196262 A Summary of the Invention [Problem to be solved by the invention]

[0004] To prepare financial statements, users must make journal entries. Journal entries involve classifying appropriate account items into debit and credit according to the nature of the transactions a company conducts. The information contained in journal entries includes the date, account item (debit / credit), department (debit / credit), tax category (debit / credit), and summary (information that concisely explains the content of the transaction). Accounting knowledge is required to select an account item and determine whether it belongs to the debit or credit side. For this reason, if a user does not have accounting knowledge, they may not be able to prepare financial statements. [Means for solving the problem]

[0005] An accounting system that solves the above problem is an accounting system equipped with a computer, which journalizes the amount entered by an input unit based on a correspondence relationship that associates predetermined account items with debits or credits, and creates financial statements from the data obtained by the journalization.

[0006] Based on the correspondence between account items and debits or credits, the computer can classify amounts entered in association with account items as debits or credits. By associating account items with debits or credits, the user does not need to make journal entries. Therefore, even if the user does not have knowledge of accounting, financial statements can be created by entering amounts in association with account items using the input unit. Effect of the Invention

[0007] According to the present invention, financial statements can be prepared. [Brief description of the drawings]

[0008] [Figure 1] FIG. 1 is a schematic diagram showing the configuration of an accounting system. [Diagram 2] FIG. 2 is a diagram showing an example of a display image relating to executive retirement benefits. [Diagram 3] FIG. 3 is a diagram showing an example of an input image relating to executive retirement benefits. [Figure 4] FIG. 4 is a diagram showing an example of an input image related to accounts receivable management. [Diagram 5] FIG. 5 is a diagram showing an example of a display image relating to the status of accounts receivable. [Figure 6] FIG. 6 is a diagram showing an example of an input image relating to a membership. [Figure 7] FIG. 7 is a diagram showing an example of an input image related to a rental property. [Figure 8] FIG. 8 is a diagram showing an example of a balance sheet. [Figure 9] FIG. 9 is a flowchart showing the processing carried out by the accounting system when creating a balance sheet. [Figure 10] FIG. 10 is a diagram showing an example of the master data. [Figure 11] FIG. 11 is a diagram showing an example of an income statement. [Figure 12] FIG. 12 is a diagram showing an example of the master data. [Figure 13] FIG. 13 is a diagram showing an example of a trial balance corresponding to a balance sheet. [Figure 14] FIG. 14(a) is a diagram showing an example of a trial balance corresponding to an income statement, and FIG. 14(b) is a diagram showing an example of a trial balance in which some details are not displayed. [Figure 15] FIG. 15 is a diagram showing an example of a cash flow statement. [Figure 16] FIG. 16 is a diagram showing an example of a display image corresponding to a cash flow statement. [Figure 17] FIG. 17 is a diagram showing an example of an input image for inputting the details of the increase or decrease in the amount of each account item corresponding to the cash flow statement. [Figure 18] FIG. 18 is a diagram showing an example of a statement of changes in shareholders' equity. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0009] An embodiment of an accounting system will be described. 1, the accounting system 10 includes a computer 11. The computer 11 is, for example, a personal computer, a smartphone, or a tablet terminal. The computer 11 includes a processor 12 and a storage unit 13. The processor 12 is, for example, a central processing unit (CPU), a graphics processing unit (GPU), or a digital signal processor (DSP). The storage unit 13 includes a random access memory (RAM) and a read only memory (ROM).

[0010] The accounting system 10 includes an auxiliary storage device 14 connected to the computer 11. The auxiliary storage device 14 is, for example, a hard disk drive, a flash memory, or a solid state drive. The auxiliary storage device 14 stores an accounting program PG.

[0011] The accounting system 10 includes an input unit 15 connected to the computer 11. The input unit 15 accepts user operations. The input unit 15 inputs the user operations as input signals to the computer 11. The input unit 15 is, for example, a mouse, a keyboard, a microphone, or a touch panel.

[0012] The accounting system 10 includes a display unit 16 connected to the computer 11. The display unit 16 is, for example, a liquid crystal display or an organic electroluminescence display. The display content of the display unit 16 is updated by the computer 11.

[0013] The accounting system 10 functions by the computer 11 executing the accounting program PG. In this embodiment, the accounting system 10 causes the computer 11 owned by a user to execute the accounting program PG. The accounting system 10 may be provided as a Web service using the computer 11 as a server. The user is, for example, a company.

[0014] <Input screen> A user inputs various data to the accounting system 10 using the input unit 15. For example, the accounting system 10 displays an input image as a graphical user interface on the display unit 16 by the user's operation. The user inputs data such as amounts according to the input image. The input images are classified according to, for example, business. The user selects the business for which the user is to input data from a menu. As a result, an input image corresponding to the business for which the user is to input data is displayed on the display unit 16. The business is, for example, the work performed by the user when inputting amounts, such as executive retirement allowance management, accounts receivable management, membership management, and rental management. The data input according to the input image is stored in the auxiliary storage device 14 as input data D1. An example of an input image will be described below.

[0015] As shown in FIG. 2, the display unit 16 displays a display image I1 related to executive retirement benefits in response to a user operation. This display image I1 is an image that is displayed, for example, by selecting executive retirement benefit management from a menu. The display image I1 displays items related to the calculation of executive retirement benefits in association with the executives. In the example shown in FIG. 2, the title, appointment date, retirement date, and term of office are displayed in association with the executives. The title, appointment date, retirement date, and term of office are elements of the amount calculation. The executive retirement benefit reserve is calculated from these elements of the amount calculation. The executive retirement benefit reserve, which is the calculation result, is then displayed in the display image I1. The computer 11 calculates the executive retirement benefit reserve according to the amount obtained by multiplying the basic amount by a magnification and the term of office. The magnification may be a value that differs depending on the position, for example. The term of office may be calculated from the appointment date and the date of change of position. The display image I1 may display items such as monthly remuneration in association with the executives. The reserve for directors' retirement benefits is a reserve established to prepare for the payment of future retirement benefits to directors.

[0016] The display image I1 includes an input image display area A1. The input image display area A1 is an area that is operated when inputting content corresponding to an item displayed in the display image I1. For example, the input image display area A1 is operated by clicking or tapping with a mouse.

[0017] As shown in FIG. 3, the input image display area A1 is operated to display the input image I2 on the display unit 16. The input image I2 includes an input area A2 corresponding to the items displayed on the display image I1. More specifically, the input image I2 includes an input area A2 in which at least the items that are elements of the amount calculation can be input. The input image I2 may include an input area A2 in which a segment and a department can be input. A segment is an arbitrary classification within the same company. For example, when a company operates multiple businesses, the segments are classified by business. A department is, for example, a subdivision of a segment. The user can input the items corresponding to the input image display area A1 by operating the input area A2. This allows the computer 11 to display the director retirement benefit reserve on the display image I1 according to the input elements of the amount calculation. The input image I2 may include an input area A2 in which a factor by which the basic amount is multiplied is input. The director retirement benefit reserve is an example of an account item. As described above, the computer 11 calculates the directors' retirement benefit reserve in accordance with the input elements for calculating the amount. The numerical values ​​input as elements for calculating the amount of the directors' retirement benefit reserve are an example of numerical values ​​constituting an economic transaction event.

[0018] As shown in FIG. 4, the display unit 16 displays an input image I3 for inputting the amount corresponding to the trade credit in response to a user operation. An amount corresponding to a trade receivable is an example of a numerical value that constitutes an economic transaction. This input image I3 is an image displayed by selecting accounts receivable management from the menu, for example. It is a factor in calculating the amount of accounts receivable You can enter the billing amount. Accounts receivable is the balance of the amount billed to the billing party but not yet collected. The invoice amount is entered divided by month. The invoice amount is the total amount requested to be paid by the invoice recipient. The invoice amount may be entered by the user himself. The invoice amount may also be entered automatically by linking the transaction management system with the accounting system 10. The transaction management system is, for example, a system that creates a database of transaction details, and the transaction details include the invoice amount and invoice date for that transaction.

[0019] The user operates the input unit 15 to It is a factor in calculating the amount of accounts receivableEnter the amount collected against the invoice amount and the deduction amount. The amount collected is the amount collected against the invoice amount. The amount collected includes cash collected, deposit collected, notes receivable collected, and electronically recorded monetary claims. The amount collected in cash is the amount collected. The amount collected in deposits includes ordinary deposit collected and current account collected. The amount collected in deposits is the amount collected by bank transfer. The amount collected in notes receivable is the amount collected by bill. The amount collected in electronically recorded monetary claims is the amount collected by electronically recorded monetary claims.

[0020] The deduction amount includes the discount amount, the returned amount, the transfer fee, the offset amount, the advance payment application, the allowance for doubtful accounts, and the bad debt loss amount. The deduction amount is the amount that is subtracted from the invoice amount due to factors other than collection. For example, in the input image I3, the subtraction amount is displayed as "other". The discount amount is the amount that is deducted from the invoice amount. The returned amount is the amount that is deducted from the invoice amount due to a return from the invoice recipient. The transfer fee is the fee that is borne when transferring money to a bank. The offset amount is the amount that is deducted from the invoice amount by offsetting the debt when a debt is owed to the invoice recipient. The advance payment application is the amount that is applied from the invoice amount when a prepayment is received. The allowance for doubtful accounts is the amount that is applied from the allowance that is set up in case the invoice amount cannot be collected. The bad debt loss is the amount of the invoice amount that cannot be collected.

[0021] The computer 11 calculates the uncollected amount by subtracting the collected amount and the deduction amount from the billed amount. For example, the uncollected amount at the end of May 20XX is 100, and 60 was collected as cash in June 20XX. In this case, 40 is calculated as the uncollected amount. The uncollected amount is calculated for each month. The computer 11 calculates the total of the billed amount, the total of the collected amount, the total of the deduction amount, and the total of the uncollected amount from the monthly billed amount, the monthly collected amount, the monthly deduction amount, and the monthly uncollected amount. The total of the billed amount, the total of the collected amount, the total of the deduction amount, and the total of the uncollected amount are totals for a predetermined period. The predetermined period is, for example, a business year. The predetermined period may be arbitrarily set by the user. The uncollected amount obtained by deducting the collected amount and the deduction amount from the billed amount is the balance of accounts receivable. Accounts receivable is an example of an account item.

[0022] As shown in FIG. 5, display unit 16 displays display image I4 regarding the status of the accounts receivable in response to a user operation. Computer 11 creates data regarding the status of the accounts receivable from the amount input using input image I3, and displays display image I4 according to this data. The status of the accounts receivable is classified by a predetermined retention period as a breakdown of the balance. The retention period is classified, for example, as the current month, one month ago, two months ago, three months to less than one year, and more than one year. Computer 11 classifies the invoice amount according to the period that has elapsed since the month corresponding to the invoice amount. For example, if the invoice amount for May 20XX is unpaid in June 20XX, the invoice amount is classified as one month ago and displayed as display image I4.

[0023] As shown in Fig. 6, the display unit 16 displays an input image I5 for inputting the amount corresponding to the membership in response to a user's operation. This input image I5 is an image that is displayed, for example, by selecting Membership Management from the menu. In the example shown in Fig. 6, Membership rights that are a factor in calculating the amount of The details of the stock certificate, acquisition price, acquisition price breakdown, prior year write-downs, appraised balance sheet value, breakdown of appraised balance sheet value, market value, and allowance for doubtful accounts are displayed. The details can be selected from stock certificate, deposit, and hybrid formats. For example, the user can select from stock certificate, deposit, and hybrid formats from a drop-down menu. The hybrid format is a format that combines the characteristics of both the stock certificate and deposit formats.

[0024] The user inputs amounts into the acquisition price, acquisition price breakdown, past year devaluation stock certificates, and market value. The acquisition price is the price required to acquire the membership. The acquisition price breakdown is stock certificates and deposit guarantee. In the case of stock certificate format, the acquisition price corresponding to the stock certificates is input. In the case of deposit format, the acquisition price corresponding to the deposit guarantee is input. In the case of hybrid format, the acquisition price corresponding to the stock certificates or the deposit guarantee is input. In the case of hybrid format, by inputting either the acquisition price corresponding to the stock certificates or the deposit guarantee, the difference between the inputted breakdown and the acquisition price is input into the other breakdown. For example, when the value is input for the stock certificates, the difference between the acquisition price and the value corresponding to the stock certificates is input into the deposit guarantee. The past year devaluation stock certificates is the valuation value of the membership that has been reduced in the past. The market value is the valuation value of the membership at the present time.

[0025] Computer 11 calculates the appraised balance sheet value and the allowance for doubtful accounts from the input amount. Computer 11 calculates the appraised balance sheet value by subtracting the amount input for the prior year written-down stock certificates from the amount input for the acquisition price. If the market value is lower than the appraised balance sheet value, computer 11 calculates the difference between the deposit guarantee and the market value as the allowance for doubtful accounts.

[0026] As shown in Fig. 7, an input image I6 relating to a rental property is displayed on the display unit 16 in response to a user operation. This input image I6 is an image that is displayed, for example, by selecting "rental management" from a menu. In the example shown in Fig. 7, It is a factor in calculating the amount of asset retirement obligations. The following items are displayed: property information, contract period, and asset retirement obligation calculation. The property information item is used to input information about the rental property, such as the property name. The contract period is used to input the period of the rental contract. The asset retirement obligation calculation item is used to input information for calculating the asset retirement obligation. The asset retirement obligation includes the estimated cost of restoring the property to its original state at the end of the rental contract.

[0027] Asset retirement obligation calculation items include the removal cost estimate and the discount rate. The removal cost estimate is the estimated amount of removal costs that will occur in the future. For example, if the amount can be obtained from a contractor, the amount obtained from the contractor may be entered as the removal cost estimate. If the removal cost per tsubo is known, the removal cost estimate may be calculated from the number of tsubo of the property and the removal cost per tsubo. The discount rate is used to determine the present value of a future amount.

[0028] The computer 11 calculates the amount of the asset retirement obligation based on the amount entered in the input image I6. In detail, the computer 11 calculates the amount entered in the retirement cost estimate as the current amount using a discount rate, and sets the calculated amount as the asset retirement obligation. In addition, the same amount is added to the book value of the tangible fixed asset related to the asset retirement obligation (hereinafter referred to as the "increased book value").

[0029] The asset retirement obligation is added to the amount (interest expense) multiplied by the discount rate each period over time, and is settled at the end of the real estate lease (when the retirement expenses are incurred). The increased book value is allocated to each period over the contract period through depreciation. The computer 11 calculates interest expense and depreciation expense in accordance with accounting standards. For example, the Corporate Accounting Standard No. 18 "Accounting Standard for Asset Retirement Obligations" stipulates that "the retirement expenses (increased book value) corresponding to the asset retirement obligation that has been capitalized shall be allocated to each period over the remaining useful life of the tangible fixed asset through depreciation." The computer 11 calculates the asset retirement obligation for each month according to the contract period, and increases the asset retirement obligation for each month according to the discount rate. Furthermore, the increased book value is allocated to each period through depreciation.

[0030] <Balance sheet> As shown in Fig. 8, the computer 11 creates a balance sheet BS from the amounts input by the input unit 15. The balance sheet BS is one of the financial statements in which account items correspond to amounts. The computer 11 creates the financial statement in accordance with accounting standards. The accounting standards are, for example, in accordance with laws and regulations such as the Companies Act and the Financial Instruments and Exchange Act, and standards established by organizations that define accounting standards.

[0031] The items in the balance sheet BS include assets, liabilities, and net assets. Assets are classified as debits. Liabilities and net assets are classified as credits. Each of the assets, liabilities, and net assets has an account item. FIG. 8 shows an example of an account item corresponding to each of the assets, liabilities, and net assets.

[0032] The process performed by the computer 11 when creating a balance sheet BS will be described. The creation of a balance sheet BS is started, for example, when a user performs a specific operation. For example, when the user specifies a month, a balance sheet BS as of the specified month is created.

[0033] As shown in Fig. 9, in step S1, the computer 11 acquires the amount and information input according to the input image from the input data D1. The information is associated with the amount. For example, the amount input using the input image I2 is associated with the directors' retirement allowance reserve, so information indicating that the amount is the directors' retirement allowance reserve is acquired as information associated with the amount. The information may include the segment and department. The input data D1 is data for managing element information for calculating amounts for each account item related to a predetermined balance sheet BS.

[0034] Next, in step S2, computer 11 automatically generates journal entries based on the amounts and information obtained from input data D1. Journal entries are made by classifying the input amount as a debit or credit and attaching a date. Journal entries may also include attaching an account title, department, segment, tax category, and summary to the input amount. The tax category indicates whether or not the item is subject to consumption tax, and if so, the tax rate of the consumption tax. Computer 11 makes journal entries using master data. The journal entries made by computer 11 can obtain data classifying the input amount as a debit or credit.

[0035] As shown in Fig. 10, the master data DB1 is a database of correspondences in which predetermined account items are classified as debits or credits. The account items in the database are created based on the taxonomy published by the Financial Services Agency. For example, similar account items in the taxonomy are aggregated into one account item. In addition, even if an account item is not included in the taxonomy, an account item that is used in business practices is included in the master data DB1.

[0036] Account items are associated with debit / credit classification, type, tax classification, auxiliary items, whether department distinction is necessary, and whether segment distinction is necessary. Debit / credit classification is an item that classifies whether an account item belongs to the debit or credit side of the balance sheet B.S. Type is an item that classifies whether an account item belongs to the assets, liabilities, or net assets of the balance sheet B.S. Account items are associated with debit or credit depending on the debit / credit classification. Account items are associated with assets, liabilities, or net assets depending on the type.

[0037] Sub-items are items that can be entered by the user. Account items are subdivided according to sub-items. For example, if you want to manage accounts receivable separately for each billing recipient, enter the billing recipient in the sub-items. This makes it possible to display the breakdown of accounts receivable for each billing recipient on the balance sheet (BS).

[0038] The department separation requirement is an item that is entered when managing accounting by department. The user can select whether or not to manage accounting by department. When managing accounting by department, the department name is entered in the department separation requirement item. For example, if the accounting department manages cash, the accounting department can be entered in the department separation requirement item that corresponds to cash. The department separation requirement may be set arbitrarily by the user, or a default department may be set.

[0039] The "necessity of segment distinction" field is entered when managing accounting for each segment. The user can select whether or not to manage accounting for each segment. When managing accounting for each segment, the segment name is entered in the "necessity of segment distinction" field. For example, if the accounting department manages cash, "common" is entered as the segment corresponding to the accounting department. In this case, this means that the accounting department is a department common to all segments. The user may be able to set the necessity of department distinction at their own discretion, or a default segment may be set.

[0040] The computer 11 classifies the amount as a debit or credit by comparing the amount and information obtained from the input data D1 with the master data DB1. If the reserve for retirement benefits for officers is input using the input image I2, it can be determined that it belongs to liabilities classified as a credit. If the collected cash amount is input using the input image I3, it can be determined that it belongs to cash classified as a debit. Similarly, the uncollected amount can be determined to belong to accounts receivable classified as a debit. If the asset retirement obligation is calculated using the input image I6, it can be determined that it belongs to a credit. The master data DB1 is stored in, for example, the auxiliary storage device 14.

[0041] Next, in step S3, the computer 11 creates a balance sheet BS from the data in which the input amount is classified as a debit or credit. The computer 11 calculates the amount for each classification in step S2, and reflects the total obtained by the calculation in the corresponding column of the balance sheet BS. In the case of an officer retirement benefit reserve, the total of the officer retirement benefit reserve for each officer in the business year is reflected in the officer retirement benefit reserve column of the balance sheet BS. In the case of cash and deposits, the total of cash, petty cash, current deposits, etc. in the business year is reflected in the cash and deposit column of the balance sheet BS. In the case of accounts receivable, the total of the uncollected amount in the business year is reflected in the accounts receivable column of the balance sheet BS. In this way, the amounts and information obtained from the input data D1 are journalized based on the master data DB1 and reflected in each column of the balance sheet BS, thereby creating the balance sheet BS. The created balance sheet BS may be displayed on the display unit 16.

[0042] Computer 11 may create a balance sheet BS for each department. For example, computer 11 may create a balance sheet BS according to the department input in the "department distinction required" field. Computer 11 may create a balance sheet BS for each segment. For example, computer 11 may create a balance sheet BS according to the segment input in the "segment distinction required" field. The user can freely select whether to create a balance sheet BS by company, department, or segment.

[0043] <Profit and loss statement> As shown in FIG. 11, the computer 11 creates an income statement PL from the amounts input by the input unit 15. The income statement PL is one of the financial statements in which account items correspond to amounts. Items in the income statement PL include, for example, gross profit, operating profit, ordinary profit, net income before taxes, and net income. Items in the income statement PL may include cost of sales, selling, general and administrative expenses, non-operating expenses, extraordinary losses, sales, non-operating income, and extraordinary income. Cost of sales, selling, general and administrative expenses, non-operating expenses, and extraordinary losses are expense items classified as debits. Sales, non-operating income, and extraordinary income are income items classified as credits.

[0044] Cost of sales, selling, general and administrative expenses, non-operating expenses, and extraordinary losses each have an account item classified as a debit. Account items recorded as cost of sales are, for example, purchases, beginning inventory, purchase returns, and ending inventory. Account items recorded as selling, general and administrative expenses are, for example, salaries, directors' compensation, directors' retirement benefits, bad debt losses, and communication expenses. Account items recorded as non-operating expenses are, for example, interest paid, and foreign exchange losses. Account items recorded as extraordinary losses are, for example, loss on sale of fixed assets, and disaster losses. Thus, cost of sales, selling, general and administrative expenses, non-operating expenses, and extraordinary losses each have a plurality of account items. Items in the profit and loss statement PL may include these account items.

[0045] Sales, non-operating income, and extraordinary income each have account items classified as credits. Account items recorded as sales are, for example, sales, sales discounts, and sales returns. Account items recorded as non-operating income are, for example, interest received, dividends received, and purchase discounts. Account items recorded as extraordinary income are, for example, gain on sale of fixed assets, and gain on sale of investment securities. In this way, sales, non-operating income, and extraordinary income each have multiple account items. Items on the income statement PL may include these account items.

[0046] The process performed by the computer 11 when creating the profit and loss statement PL will be described. The computer 11 obtains the amount and information input according to the input image from the input data D1. In this embodiment, the computer 11 obtains the input data D1 input according to the input image, which represents the amount and information linked to the account items in the balance sheet BS.

[0047] 12, the computer 11 automatically creates journal entries based on amounts and information obtained from the input data D1. The computer 11 creates journal entries according to the master data DB2.

[0048] The master data DB2 associates the account items of the income statement PL with the account items of the balance sheet BS. In addition, the account items of the income statement PL are associated with a debit / credit classification and a type. The debit / credit classification is an item that classifies whether the account items of the income statement PL belong to the debit or credit of the income statement PL. The type is an item that classifies whether the account items of the income statement PL belong to the expense or the income of the income statement PL. The master data DB2 specifies a correspondence relationship that associates predetermined account items with the expense classified as the debit side and the income classified as the credit side. Using this master data DB2, it is possible to grasp which account items of the income statement PL correspond to which of the account items of the balance sheet BS. For example, the amount of the provision for retirement benefits for officers, which is an account item of the balance sheet BS, is associated with the amount of the provision for retirement benefits for officers, which is an account item of the income statement PL. The account item of the balance sheet BS, "Allowance for doubtful accounts," corresponds to the account item of the income statement PL, "Provision for doubtful accounts." The account item of the balance sheet BS, "Interest paid," corresponds to the account items of the income statement PL, "Cash and deposits." For example, the provision for directors' retirement benefits is recorded as selling expenses and general administrative expenses. All the account items of the balance sheet BS that are necessary for the creation of the income statement PL are corresponded to the account items of the income statement PL. The account items of the balance sheet BS that are not related to the income statement PL are not corresponded to the income statement PL. For example, the account items of the balance sheet BS, "Valuation and translation differences," etc., are not reflected in the income statement PL, so they are not corresponded to the account items of the income statement PL.

[0049] Computer 11 records the amounts associated with the account items in the balance sheet BS as account items in the income statement PL. Computer 11 then creates the income statement PL by calculating the amount for each account item in the income statement PL. For example, in the case of selling, general and administrative expenses, the total amount of the account items recorded as selling, general and administrative expenses, such as the amount of the provision for reserve for directors' retirement benefits, is reflected in the selling, general and administrative expenses column of the income statement PL. In this way, by matching the account items in the income statement PL with the account items in the balance sheet BS, it is possible to create the income statement PL from the balance sheet BS.

[0050] In detail, the computer 11 calculates the total amount of the account items belonging to the cost of sales. Similarly, the computer 11 calculates the total amount of the account items belonging to each of selling and general administrative expenses, non-operating expenses, extraordinary losses, sales, non-operating income, extraordinary profits, sales, non-operating income, and extraordinary profits. The computer 11 calculates sales minus cost of sales as gross profit. The computer 11 calculates gross profit minus selling and general administrative expenses as operating profit. The computer 11 calculates operating profit + non-operating income - non-operating expenses as ordinary profit. The computer 11 calculates ordinary profit + extraordinary profit - extraordinary loss as net profit before taxes. The computer 11 calculates net profit before taxes - corporate tax, etc. - corporate tax, etc. adjustment as net profit. The computer 11 then creates the profit and loss statement PL by reflecting the calculated amounts in each item of the profit and loss statement PL.

[0051] <Trial balance of total balance> The computer 11 may create a trial balance. The trial balance is a summary of the total debits and credits of account items for each specified period. The specified period can be selected by the user. For example, the trial balance is created on a monthly basis. The trial balance is created corresponding to each of the balance sheet (BS) and the profit and loss statement (PL). The balance sheet BS and the income statement PL show the asset status and business performance from the beginning to the end of the term, with the balance sheet BS showing the financial position at the end of the term and the income statement PL showing the business performance from the beginning to the end of the term. Therefore, the trial balance prepared for each of the balance sheet BS and the income statement PL is the trial balance of the total debit and credit of account items from the beginning to the end of the term.

[0052] As shown in FIG. 13, the trial balance TB1 created in response to the balance sheet BS includes a total item IT1 and a detail item IT2. The total item IT1 and the detail item IT2 are associated with a carryover balance, a debit, a credit, and a balance. The total item IT1 is an item into which the total amount of the detail item IT2 included in the total item IT1 is input. For example, in the example shown in FIG. 13, the cash total and the deposit total are total items IT1. The cash total includes cash as detail item IT2. The deposit total includes current deposits, ordinary deposits, fixed-term deposits, fixed-term savings, and special deposits as detail item IT2. The computer 11 calculates the amount corresponding to the detail item IT2 of the trial balance TB1 from the input data D1, and calculates the amount of the total item IT1 by summing the detail item IT2. In this way, the computer 11 can create the trial balance TB1.

[0053] As shown in FIG. 14(a), the trial balance TB2 created in response to the profit and loss statement PL includes a total item IT3 and a detail item IT4. The total item IT3 and the detail item IT4 are associated with a carryover balance, a debit, a credit, and a balance, respectively. The total item IT3 is an item into which the total amount of the detail item IT4 included in the total item IT3 is input. For example, in the example shown in FIG. 14(a), total sales and cost of sales are total items IT3. Total sales include sales, sales discounts, and sales rebates as detail items IT4. Cost of sales includes beginning-of-period inventory, beginning-of-period product inventory, and the like as detail items IT4. The computer 11 calculates the amount corresponding to the detail item IT4 of the trial balance TB2 from the input data D1, and calculates the amount of the total item IT3 by summing the detail items IT4. In this way, the computer 11 can create the trial balance TB2. As described above, the numerical values ​​input by the input unit 15 are numerical values ​​for creating a trial balance.

[0054] The computer 11 may create trial balances TB1 and TB2 in which those items IT2 and IT4 for which all associated amounts are zero are hidden. For example, in the example shown in FIG. 14(a), the amount associated with the beginning-of-period finished inventory is zero. In this case, as shown in FIG. 14(b), the computer 11 may create trial balance TB2 in which the beginning-of-period finished inventory is hidden. The user may be able to select whether or not to hide those items IT2 and IT4 for which all associated amounts are zero.

[0055] <Cash flow statement> As shown in FIG. 15, the computer 11 creates a cash flow statement CF. In detail, computer 11 extracts the details of the increase / decrease in the account items related to the balance sheet BS from the data obtained by journal entries and the data managing the element information for calculating the amount for each account item related to the balance sheet BS, and creates a cash flow statement CF. The cash flow statement CF is one of the financial statements. Its items include cash flow from operating activities, cash flow from investing activities, cash flow from financing activities, increase / decrease in cash and cash equivalents, beginning balance of cash and cash equivalents, and ending balance of cash and cash equivalents.

[0056] Cash flow from operating activities indicates the cash inflow and outflow from operating activities. Cash flow from operating activities includes income / outflow items such as net income, depreciation, research and development expenses, etc. The total amount of the amounts corresponding to these income / outflow items is displayed as the amount corresponding to cash flow from operating activities.

[0057] Cash flow from investing activities shows the cash inflow and outflow from investing activities. Cash flow from investing activities includes, for example, expenditures for the acquisition of tangible fixed assets, income from the sale of tangible fixed assets, expenditures for the acquisition of intangible fixed assets, etc. The total amount of the amounts corresponding to these expenditure items is displayed as the amount corresponding to cash flow from investing activities.

[0058] Cash flow from financing activities indicates the cash inflow and outflow from financing activities. Cash flow from financing activities includes, for example, net increase or decrease in short-term borrowings, income from issuing bonds, and expenditures from redeeming bonds. The total amount of the amounts corresponding to these income and outflow items is displayed as the amount corresponding to cash flow from financing activities.

[0059] As shown in FIG. 16, the display unit 16 displays a display image I7 corresponding to the cash flow statement CF in response to a user's operation. The display image I7 displays the previous term, the current term, the increase / decrease amount, and the details in association with the account item. The account items are the account items in the balance sheet BS. In the previous term, the amount of the previous term is displayed in association with the account item. In the current term, the amount of the current term is displayed in association with the account item. In the increase / decrease amount, the difference between the amount of the previous term and the amount of the current term is displayed. The previous term, the current term, and the increase / decrease amount can be automatically input by the computer 11 based on the balance sheet BS of the previous term and the balance sheet BS of the current term, or may be manually input by the user. The details are the details of the increase / decrease amount. FIG. 16 illustrates, as an example of the details, the increase / decrease (involving expenditures) other than business activities, the increase / decrease due to business activities, and the increase / decrease due to PL items other than business activities. The details are input by the user, for example. The details may be extracted from data obtained by journal entry and data managing element information for calculating amounts for each account item on the balance sheet, and may be automatically input.

[0060] As shown in FIG. 17, the display unit 16 displays an input image I8 for inputting the above-mentioned details in response to a user's operation. The input image I8 is displayed, for example, when an account item in the display image I7 is clicked or tapped. The input image I8 is a screen for inputting details corresponding to an account item. The input image I8 corresponds, for example, to an account item of vehicle transportation. When the user acquires a vehicle transportation, the user inputs the amount required for acquisition in the item corresponding to acquisition. This amount is reflected in the increase item among the increase / decrease items other than business activities (involving expenditures). When the user sells a vehicle transportation, the user inputs the amount obtained by the sale in the item corresponding to sale. This amount is reflected in the decrease item among the increase / decrease items other than business activities (involving expenditures). The amount input by the input image I8 is then reflected in the display image I7. In this way, the details of the increase / decrease in the amount can be input corresponding to the account items in the balance sheet BS.

[0061] The computer 11 creates a cash flow statement CF from the breakdown of the increase or decrease in the amount. The breakdown of the increase or decrease in the amount is associated with the income / expense items of the cash flow statement CF. This allows the computer 11 to grasp the increase or decrease in the amount for each income / expense item of the cash flow statement CF. The computer 11 calculates the amount of the cash flow from operating activities, the cash flow from investing activities, and the cash flow from financing activities by summing up the amounts for each income / expense item of the cash flow statement CF. The computer 11 calculates the total amount of the cash flow from operating activities, the cash flow from investing activities, and the cash flow from financing activities as the increase or decrease in cash and cash equivalents. The computer 11 obtains the opening balance of cash and cash equivalents for the current period from the cash flow statement CF for the previous period. The computer 11 calculates the sum of the increase or decrease in cash and cash equivalents and the opening balance of cash and cash equivalents as the closing balance of cash and cash equivalents. The computer 11 then creates a cash flow statement CF by reflecting the calculated amount in the cash flow statement CF. As described above, the computer 11 creates the cash flow statement CF by increasing or decreasing amounts corresponding to the account items in the balance sheet BS.

[0062] <Statement of changes in shareholders' equity> As shown in FIG. 18, the computer 11 creates a statement of changes in shareholders' equity, etc. SS. The statement of changes in shareholders' equity, etc. SS is one of the financial statements. Items in the statement of changes in shareholders' equity, etc. SS include the balance at the beginning of the current term, the amount of changes in the current term, the total amount of changes in the current term, and the balance at the end of the current term. Items of net assets such as shareholders' equity, valuation and translation differences, etc., and stock acquisition rights are associated with these items. Shareholders' equity includes capital, capital surplus, retained earnings, treasury stock, and total shareholders' equity. Capital surplus includes capital reserve, other capital surplus, and total capital surplus. Retained earnings include legal reserve, other retained earnings, and total retained earnings. Other retained earnings include reserves, retained earnings carried forward, etc. Valuation and translation differences, etc. include valuation differences on other securities, and total valuation and translation differences, etc. Capital, capital surplus, retained earnings, treasury stock, total shareholders' equity, capital reserve, other capital surplus, total capital surplus, legal reserve, other retained earnings, total retained earnings, reserves, retained earnings carried forward, unrealized gains on other securities, and total valuation and conversion adjustments are some examples of account items.

[0063] Computer 11 inputs amounts for each item. Computer 11 inputs amounts into the opening balance of the current period based on the net assets in the balance sheet B for the previous period. For example, when calculating the capital surplus among the net assets in the balance sheet B for the previous period, computer 11 calculates the capital surplus by summing up the capital reserve and other capital surplus. Computer 11 simply inputs these amounts into the capital reserve, other capital surplus, and capital surplus that correspond to the opening balance of the current period. The same applies to other items associated with the opening balance of the current period.

[0064] Computer 11 acquires input data D1 and determines whether there has been a change in net assets for the current period based on input data D1. If there has been a change in net assets for the current period, the amount is entered in the amount of changes for the current period. The amount of changes for the current period includes the issuance of new shares, dividends of surplus, the accumulation of legal reserves associated with dividends of surplus, net income for the current period, disposal of treasury stock, and the amount of changes for the current period of items other than shareholders' equity. If there has been a change in net assets for the current period, computer 11 enters the amounts corresponding to these items.

[0065] Computer 11 calculates the total amount of each item of changes in the current period and inputs the calculated amount into the total changes in the current period. Computer 11 inputs the sum of the beginning balance and the total changes in the current period into the ending balance. In this way, computer 11 creates the statement of changes in shareholders' equity SS.

[0066] [Operation of this embodiment] When the user inputs an amount using the input image, input data D1 is accumulated. When creating financial statements, computer 11 classifies the input amount as a debit or credit based on the correspondence that associates account items with debits or credits. This correspondence is stored in auxiliary storage device 14 as master data DB1, DB2.

[0067] [Effects of this embodiment] (1) By associating account items with debits and credits, the user does not need to make journal entries himself / herself. Therefore, even if the user does not have knowledge of accounting, he / she can create financial statements by inputting amounts through the input unit 15.

[0068] (2) The account items in the balance sheet BS are associated with the debit or credit sides by the master data DB1, which enables the computer 11 to create the balance sheet BS from the data obtained by journalizing.

[0069] (3) The account items of the income statement PL are associated with the debit or credit by the master data DB2, which enables the computer 11 to create the income statement PL from the data obtained by journalization.

[0070] (4) The computer 11 displays an input image on the display unit 16, in which an amount is input according to the business. The user only needs to input an amount according to the business, and does not need to know the account item to which the amount corresponds when inputting the amount. Therefore, even if the user does not have knowledge of accounting, the amount can be associated with the account item.

[0071] (5) Computer 11 creates data on the status of accounts receivable from the amount input using input image I3. Accounting standards require the recording of allowances for doubtful accounts in preparation for future bad debt losses, and in order to do so, it is necessary to record the status of accounts receivable, which is one of the elements. By computer 11 automatically creating data on the status of accounts receivable, it is possible for a user to record the status of accounts receivable even if he or she does not have knowledge of accounting.

[0072] Furthermore, display unit 16 displays display image I4 relating to the status of accounts receivable in response to a user operation. The user can grasp the status of accounts receivable. The status of accounts receivable is one element when calculating the allowance for doubtful accounts. By grasping the status of accounts receivable, the allowance for doubtful accounts can be appropriately calculated.

[0073] (6) The computer 11 creates trial balances TB1 and TB2. The user can grasp the total debit and credit amounts of each account item. (7) The computer 11 creates a cash flow statement CF. In order to create a cash flow statement CF, accounting knowledge is required. In the accounting system 10, a cash flow statement CF is created by inputting amounts using the input image I8. Even if the user does not have accounting knowledge, the cash flow statement CF can be created.

[0074] (8) The computer 11 creates a statement of changes in shareholders' equity, etc. SS. Accounting knowledge is required to create the statement of changes in shareholders' equity, etc. SS. In the accounting system 10, the statement of changes in shareholders' equity, etc. SS is created based on the input data D1. Even if the user does not have accounting knowledge, the statement of changes in shareholders' equity, etc. SS can be created.

[0075] [Example of change] The embodiment can be modified as follows: The embodiment and the following modified examples can be combined with each other to the extent that there is no technical contradiction.

[0076] The computer 11 may be capable of creating a balance sheet BS from the income statement PL. For example, master data may be constructed so that amounts obtained from the input data D1 can be associated with account items in the income statement PL, and the income statement PL may be created from the input data D1. Then, by associating the account items in the income statement PL with the account items in the balance sheet BS, the amounts associated with the account items in the income statement PL may be converted into amounts corresponding to the account items in the balance sheet BS.

[0077] The computer 11 may generate either a balance sheet BS or a profit and loss statement PL. The computer 11 may prepare only the cash flow statement CF among the financial statements.

[0078] The computer 11 may perform journal entry from data obtained by past journal entries. Each time the computer 11 performs journal entry, the data obtained by journal entry is accumulated. By associating business partners with account items from the accumulated data, the computer 11 may be able to extract account items that may apply when a transaction occurs. Similarly, business partners may be associated with transaction details. In this case, when a transaction occurs, the transaction details and account items are extracted.

[0079] For example, suppose that Company A purchases a vehicle from Company B. In this case, the transaction is accounted for with Company B as the trading partner, the transaction type as vehicle purchase, and the account item as vehicle transportation equipment. Data obtained by account entry is similarly accumulated for transactions other than vehicles. Data obtained by account entry is accumulated each time a transaction is made with Company B. The accumulated data is organized into a database. This database is also accessible by computer 11.

[0080] Suppose that company C has conducted a transaction with company B. At this time, company C inputs company B as a trading partner on an input screen. Computer 11 extracts data associated with company B by accessing a database. For example, computer 11 extracts vehicle purchase as the transaction content and vehicle transportation equipment as the account item. The extracted content may be presented to the user by being displayed on display unit 16. The content extracted by computer 11 may be the most numerous transaction content and account item registered in the database with company B. Also, the content extracted by computer 11 may be a predetermined number of transaction content and account items registered in the database with company B in descending order of number. The predetermined number may be arbitrarily set by the user.

[0081] In addition, even if the transaction content is the same, the account items may differ depending on the user's industry. In this case, the industry may be registered in advance so that the account items corresponding to the industry can be extracted.

[0082] For example, in the above example, if Company A is a manufacturer, the purchase of a vehicle may fall under the account item of vehicle transportation equipment. If Company C is a car dealer, the purchase of a vehicle may fall under the account item of purchases. By setting the industry as manufacturing or car dealer, it is possible to extract the account item according to the industry. [Explanation of symbols]

[0083] 10...accounting system, 11...computer, 15...input section.

Claims

1. A computer-based accounting system, The aforementioned computer, By referring to a database that associates transaction details with account titles for each trading partner, the system extracts candidate transaction details and account titles corresponding to the trading partner entered by the first user. The candidate transaction details and candidate account titles are displayed on the display unit. The aforementioned database is an accounting system that includes data obtained through journal entries made by a second user, different from the first user.

2. The accounting system according to claim 1, wherein the computer is configured as a server capable of communicating with the terminals of the first user and the second user, respectively.

3. The accounting system according to claim 1, wherein the computer extracts candidate account titles according to the industry of the first user.

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