Method and system for generating accounting entry by using general transaction flow

Abstract

The invention provides a method and a system for generating an accounting entry by using a general transaction flow. A flow access module of the system is used for receiving general transaction flow information and setting a part of fields as verification interface fields; the legality verification module is used for verifying the legality of the flow; the accounting model matching module is used for judging whether the financial transaction type corresponding to the general transaction flow information needs to be coordinated or not according to the transaction behavior code, and screening out the qualified accounting model from the accounting model configuration table by taking the product code and the transaction behavior code in the general transaction flow information as matching conditions; and the entry flow production module combines the general transaction flow information with entries corresponding to the accounting model configuration table and the accounting code table to generate a corresponding accounting entry. According to the invention, through automatic processing, the generation efficiency of the accounting entry is obviously improved; through the preset verification rule and the accounting model configuration table, the risk of human errors is reduced; the debit and credit balance check step ensures the accuracy and compliance of transaction data.

Description

Technical Field

[0001] The present invention relates to the technical field of financial information processing, and in particular to a method capable of automatically and intelligently generating accounting entries according to general transaction flow information generated by a business system. Background Art

[0002] At present, the business system transactions and accounting of domestic commercial banks are closely tied together, accounting rules are bound to transactions, and the completion of transactions is based on the confirmation of accounting and bookkeeping. The two are deeply coupled, and accounting and bookkeeping significantly affect transaction response time.

[0003] In addition, whether it is business model innovation or changes in accounting requirements, the transaction system and accounting logic must be adjusted. Due to the long optimization cycle of the technology system, it seriously affects support for business innovation and cannot respond quickly to market demand.

[0004] Secondly, the existing transaction and accounting bundling model is not conducive to refined internal management. The existing business system focuses more on accounting needs, and some important management data require manual statistics and analysis, which has problems such as poor timeliness and accuracy, and insufficient depth and breadth of analysis.

[0005] Finally, since the accounting function exists in various business systems, there will be problems such as decentralized accounting rule management, decentralized accounting data, inconsistent data standards, and excessively high data statistics costs, which will in turn affect information disclosure and regulatory reporting, and become a data information shortcoming. For example, the systems involved in accounting in domestic commercial banks include but are not limited to deposit systems, loan systems, capital systems, bill systems, value-added tax systems, etc. Each system is responsible for the transaction accounting functions of products within the system, and even some transactions require the simultaneous completion of accounting processing in multiple systems before a clear transaction response can be given to customers, and accounting entries are generated during the transaction process. The current model has a high degree of bundling between transactions and accounting, a low transaction concurrency rate, poor availability, and does not have good business expansion capabilities.

[0006] In order to improve the above problems, the separation of transactions and accounting is the basis for the relatively independent management and operation of accounting and business operations, which is conducive to the development of specialization and refinement in their respective fields, so that the business system can focus more on front-end customer service. The business system no longer pays attention to accounting elements such as subjects, accounting entries and accounting vouchers. It only needs to record detailed accounting items such as customer sub-account (internal sub-account) account balances, the number of duplicate and empty vouchers and registers during the transaction process. The accounting is performed by the asynchronous accounting mode adopted by the present invention. According to unified and independent accounting rules, accounting entries are automatically generated based on transaction information to meet the requirements of accounting standards and information disclosure, and improve the innovation, stability and efficiency of business system products. Summary of the invention

[0007] The present invention summarizes and analyzes bank account transactions, utilizes the general transaction flow information generated by the business system, and automatically generates accounting entries that comply with accounting rules based on preset verification rules and accounting model configuration tables. The method establishes a unified method for separating transactions from accounting, and solves a series of problems such as decentralized accounting rule management, coupling of bank transactions with accounting, the inability of the business system to focus on face-to-face transactions, and the failure to achieve refined internal management.

[0008] In order to achieve the above object, the present invention provides a method for generating accounting entries using a general transaction flow, and the specific implementation steps are as follows:

[0009] 1) Receive general transaction flow information generated by the business system. The general transaction flow information at least includes the global flow number, product code, transaction behavior code, transaction amount, transaction account number, and transaction source system;

[0010] Set some or all fields of general transaction flow information as verification interface fields;

[0011] 2) Verify the legitimacy of general transaction flow information. The conditions include: verifying that the interface field is not empty, the product code is legal, and the transaction behavior code is legal;

[0012] 3) Determine whether the financial transaction corresponding to the general transaction flow information belongs to the internal account transaction of the business system based on the transaction behavior code;

[0013] For account transactions within the business system, only the business system needs to upload its own transaction flow;

[0014] For non-business system internal accounting transactions, they are considered as financial transactions that require the coordination of two or more accounting subsystems to complete:

[0015] The transaction flow of each accounting system that needs to be coordinated is uploaded. This part of the flow needs to be based on the global flow number to determine whether each accounting subsystem has uploaded the transaction flow and whether the amount is consistent. If the transaction flow of any accounting subsystem is missing or the amount is inconsistent, the entire transaction flow is considered illegal and fed back to the corresponding business system.

[0016] 4) Using the product code and transaction behavior code in the general transaction flow information as matching conditions, select the accounting model that meets the conditions from the accounting model configuration table;

[0017] The accounting model configuration table includes: corresponding accounting rules that need to be expressed at each time node in the whole cycle change of accounting for each business product;

[0018] Determine the debit / credit mark and accounting code of the transaction entry according to the selected accounting model. The debit / credit mark can be a debit or a credit. The accounting code is used to confirm the account number corresponding to the entry generated by the transaction.

[0019] 5) Combine the general transaction flow information with the corresponding entries in the accounting model configuration table and the accounting code table to determine the debit and credit signs and accounting account numbers, and then generate the corresponding accounting entries;

[0020] 6) Group and summarize the journal entries according to the account number and debit / credit sign, verify whether the total debit and total credit amounts at the account level are equal, and perform a debit / credit balance check. If there is any inequality, add a global serial number dimension to check which journal entries have unbalanced debits and credits, and generate a balance check journal detail.

[0021] The present invention significantly improves the efficiency of generating accounting entries through automated processing; reduces the risk of human error through preset verification rules and accounting model configuration tables; and ensures the accuracy and compliance of transaction data through the debit and credit balance check step.

[0022] The present invention also provides a system for generating accounting entries using general transaction flow, including: a flow access module, a legality verification module, an accounting model matching module, an entry flow production module, and a balance check module, wherein:

[0023] The transaction flow access module is used to receive the general transaction flow information generated by the business system. The general transaction flow information at least includes the global transaction number, product code, transaction behavior code, transaction amount, transaction account number, and transaction source system;

[0024] The transaction flow access module sets some fields of the general transaction flow information as verification interface fields;

[0025] The legality verification module is used to verify the legality of general transaction flow information. The conditions include: verifying that the interface field is not empty, the product code is legal, and the transaction behavior code is legal;

[0026] The accounting model matching module determines, based on the transaction behavior code, whether the financial transaction corresponding to the general transaction flow information is a financial transaction that requires the collaboration of two or more accounting subsystems to complete, or an accounting transaction within the business system;

[0027] For financial transactions that require the coordination of two or more accounting subsystems:

[0028] The transaction flow of each accounting system that needs to be coordinated is uploaded. This part of the flow needs to be based on the global flow number to determine whether each accounting subsystem has uploaded the transaction flow and whether the amount is consistent. If the transaction flow of any accounting subsystem is missing or the amount is inconsistent, the entire transaction flow is considered illegal and fed back to the corresponding business system.

[0029] For account transactions within the business system:

[0030] You only need to upload your own transaction flow to the business system;

[0031] The product code and transaction behavior code in the general transaction flow information are used as matching conditions to filter out the accounting models that meet the conditions from the accounting model configuration table;

[0032] The accounting model configuration table includes: corresponding accounting rules that need to be expressed at each time node in the whole cycle change of accounting for each business product;

[0033] Determine the debit / credit mark and accounting code of the transaction entry according to the selected accounting model. The debit / credit mark can be a debit or a credit. The accounting code is used to confirm the account number corresponding to the entry generated by the transaction.

[0034] The journal entry production module combines the general transaction flow information with the corresponding entries in the accounting model configuration table and the accounting code table, determines the debit and credit signs and accounting account numbers, and then generates the corresponding accounting entries;

[0035] The balance check module groups and summarizes journal entries according to account number and debit / credit sign, verifies whether the total debit and total credit amounts at the account level are equal, and performs a balance check on debit and credit. If there is any inequality, the global serial number dimension is added to check which journal entries have unbalanced debit and credit amounts, and generates a balance check journal detail.

[0036] Preferably, the general transaction flow information also includes transaction date, accounting date, transaction institution, accounting institution, and transaction currency.

[0037] Preferably, the accounting code table includes information such as accounting code, account number, account name, and account attributes.

[0038] In the method implemented by the present invention, the modification operation of the accounting model configuration table can be accepted so as to modify the accounting rules corresponding to the transaction flow information. That is to say, when the accounting rules are changed or the financial transaction business is changed, only the information in the accounting model configuration table needs to be changed to realize the change of the accounting rules, and the optimization and transformation of the business system in the accounting related aspects is eliminated. Through the formulated general transaction flow interface field, the accounting model and the accounting code table are matched, and the accounting entries are automatically generated by using the transaction flow information, and automatic accounting is realized, and finally the purpose of separation of transaction and accounting is achieved. BRIEF DESCRIPTION OF THE DRAWINGS

[0039] Figure 1 A schematic diagram of a system for generating accounting entries using a general transaction flow according to the present invention

[0040] Figure 2 A flowchart of a method for generating accounting entries using general transaction flow according to the present invention

[0041] Figure 3 This is a general transaction flow example table of the present invention

[0042] Figure 4 Example of configuring a table for the accounting model of the present invention

[0043] Figure 5 This is an example of the calculation code table of the present invention.

[0044] Figure 6 This is an example table of classified flow of the present invention

[0045] Figure 7 The internal account division table of the present invention DETAILED DESCRIPTION

[0046] In order to clearly describe the present invention, a detailed description will now be given in conjunction with the accompanying drawings.

[0047] The present invention provides a method and system for generating accounting entries by using general transaction flow.

[0048] like Figure 1 As shown, the system includes: a flow access module, a legality verification module, an accounting model matching module, an entry flow production module, and a balance check module.

[0049] like Figure 2 As shown, the transaction flow access module receives the general transaction flow information generated by the upstream business system and sets some fields of the general transaction flow information as verification interface fields.

[0050] like Figure 3As shown, it is a general transaction flow information table. The general transaction flow information at least includes the global flow number, transaction date, accounting date, transaction institution, accounting institution, product code, transaction behavior code, transaction amount, transaction currency, transaction account number, and transaction source system;

[0051] The product code is the real customer product code. The name of the customer product can be found in Figure 2 The product code description in the accounting model configuration table shown is as follows: for example, the product code is LOAN001, and the name of the customer product is a certain loan product;

[0052] The transaction code is used to identify the specific financial transaction code of a product. For specific financial transactions, please refer to Figure 2 The transaction code description in the accounting model configuration table shown in the figure takes the current savings deposit product as an example: A01 represents the current deposit transaction, A02 represents the deposit interest transaction, and B01 represents the loan disbursement transaction;

[0053] In this example, some fields of the general transaction flow information are set as verification interface fields, such as: at least one of the global flow number, transaction date, accounting date, transaction institution, accounting institution, product code, transaction behavior code, transaction amount, transaction currency, transaction account number, and transaction source system;

[0054] The legality verification module verifies the legality of general transaction flow information. The conditions include: verifying that the interface field is not empty, the product code is legal, and the transaction behavior code is legal;

[0055] The accounting model matching module determines whether the financial transaction corresponding to the general transaction flow information belongs to the internal accounting transaction of the business system based on the transaction behavior code, such as Figure 7 As shown;

[0056] For account transactions within the business system, the business system only needs to upload its own transaction flow; taking the third piece of information in the general transaction flow information table as an example, this general transaction flow information corresponds to the transaction for accruing deposit interest, with transaction code A02. The deposit system only needs to upload its own internal general transaction flow.

[0057] For non-business system internal accounting transactions, they are considered as financial transactions that require the coordination of two or more accounting subsystems to complete:

[0058] The transaction flow of each accounting system that needs to be coordinated is uploaded. This part of the flow needs to be based on the global flow number to determine whether each accounting subsystem has uploaded the transaction flow and whether the amount is consistent. If the transaction flow of any accounting subsystem is missing or the amount is inconsistent, the entire transaction flow is considered illegal and fed back to the corresponding business system.

[0059] Taking the first piece of information in the general transaction flow information table as an example, the global flow number, transaction date, accounting date, transaction institution, accounting institution, product code, transaction behavior code, transaction amount, transaction currency, transaction account number, and transaction source are all used as verification interface fields. The verification interface fields are all non-empty, and the product code LOAN001 and the transaction behavior code B01 are both information stored in the accounting model configuration table. The product code and the transaction behavior code are considered to be legal.

[0060] This general transaction flow information corresponds to a loan disbursement transaction, which requires the loan system to send the transaction flow of the loan principal, and the deposit system to send the transaction flow of the deposit principal, and the amounts must be equal.

[0061] The accounting model matching module uses the product code and transaction behavior code in the general transaction flow information as matching conditions, and selects accounting models that meet the conditions from the accounting model configuration table;

[0062] The accounting model configuration table includes: corresponding accounting rules that need to be expressed at each time node in the whole cycle change of accounting for each business product;

[0063] Determine the debit / credit sign and accounting code of the transaction entry according to the selected accounting model. The debit / credit sign can be a debit (indicated by sign D) or a credit (indicated by sign C). The accounting code is used to confirm the account number corresponding to the entry generated by the transaction.

[0064] like Figure 4 As shown, taking the third piece of information in the general transaction flow information table as an example, product code HC001 and transaction behavior code A02, two pieces of information that meet the conditions are screened out from the accounting model configuration table. The corresponding accounting model includes two corresponding accounting rules that need to be expressed for this business product at each time node in the entire cycle of accounting. The debit and credit indicators D represent interest expenses, and the credit and credit indicators C represent interest payable.

[0065] The journal entry production module combines the general transaction flow information with the corresponding entries in the accounting model configuration table and the accounting code table, determines the debit and credit signs and the accounting account number, and then generates the corresponding accounting entries;

[0066] like Figure 5 As shown, the accounting code table includes: accounting code, account number, account name, account attribute and other information;

[0067] like Figure 6 As shown, taking the third piece of information in the general transaction flow information table as an example, the general transaction flow information is combined with the corresponding entries in the accounting model configuration table and the accounting code table to determine the debit and credit signs and accounting account numbers, and then generate corresponding accounting entries.

[0068] The balance check module groups and summarizes the journal entries according to the account number and debit / credit mark, verifies whether the total debit and total credit amounts at the account level are equal, and performs a balance check on the debit and credit amounts. If there is any inequality, the global serial number dimension is added to check which journal entries have unbalanced debit and credit amounts, and generates a balance check journal detail.

[0069] Setting up a balance check module to immediately review each transaction can detect and terminate errors in real time, thereby improving the reliability of the system.

[0070] The present invention significantly improves the efficiency of generating accounting entries through automated processing; reduces the risk of human error through preset verification rules and accounting model configuration tables; and ensures the accuracy and compliance of transaction data through the debit and credit balance check step.

Claims

1. A method for generating accounting entries using general transaction flow, characterized in that: Here are the steps: 1) Receive general transaction flow information generated by the business system, which at least includes the global flow number, transaction date, accounting date, transaction institution, accounting institution, product code, transaction behavior code, transaction amount, transaction currency, transaction account number, and transaction source system; Set some fields of general transaction flow information as verification interface fields; 2) Verify the legitimacy of general transaction flow information. The conditions include: verifying that the interface field is not empty, the product code is legal, and the transaction behavior code is legal; 3) Determine whether the financial transaction corresponding to the general transaction flow information belongs to the internal account transaction of the business system based on the transaction behavior code: For account transactions within the business system, only the business system needs to upload its own transaction flow; For non-business system internal accounting transactions, they are considered as financial transactions that require the coordination of two or more accounting subsystems to complete: The transaction flow of each accounting system that needs to be coordinated is uploaded. This part of the flow needs to be based on the global flow number to determine whether each accounting subsystem has uploaded the transaction flow and whether the amount is consistent. If the transaction flow of any accounting subsystem is missing or the amount is inconsistent, the entire transaction flow is considered illegal and fed back to the corresponding business system. 4) Using the product code and transaction behavior code in the general transaction flow information as matching conditions, select the accounting model that meets the conditions from the accounting model configuration table; The accounting model configuration table includes: corresponding accounting rules that need to be expressed at each time node in the whole cycle change of accounting for each business product; Determine the debit / credit mark and accounting code of the transaction entry according to the selected accounting model. The debit / credit mark can be a debit or a credit. The accounting code is used to confirm the account number corresponding to the entry generated by the transaction. 5) Combine the general transaction flow information with the corresponding entries in the accounting model configuration table and the accounting code table to determine the debit and credit signs and accounting account numbers, and then generate the corresponding accounting entries; 6) Group and summarize the journal entries according to the account number and debit / credit sign, verify whether the total debit and total credit amounts at the account level are equal, and perform a debit / credit balance check. If there is any inequality, add a global serial number dimension to check which journal entries have unbalanced debits and credits, and generate a balance check journal detail.

2. A method for generating accounting entries using general transaction flow as claimed in claim 1, characterized in that: The accounting code table includes information such as accounting code, account number, account name, and account attributes.

3. A method for generating accounting entries using general transaction flow as claimed in claim 1, characterized in that: The general transaction flow information also includes transaction date, accounting date, transaction institution, accounting institution, and transaction currency.

4. A system for generating accounting entries using general transaction flow, characterized in that: include: Flow access module, legality verification module, accounting model matching module, entry flow production module, balance check module, among which, The transaction flow access module is used to receive the general transaction flow information generated by the business system. The general transaction flow information at least includes the global transaction number, transaction date, accounting date, transaction institution, accounting institution, product code, transaction behavior code, transaction amount, transaction currency, transaction account number, and transaction source system; The transaction flow access module sets some fields of the general transaction flow information as verification interface fields; The legality verification module is used to verify the legality of general transaction flow information. The conditions include: verifying that the interface field is not empty, the product code is legal, and the transaction behavior code is legal; The accounting model matching module determines whether the financial transaction corresponding to the general transaction flow information belongs to the internal accounting transaction of the business system based on the transaction behavior code: For account transactions within the business system, only the business system needs to upload its own transaction flow; Accounting transactions outside the business system are considered to be financial transactions that require the coordination of two or more accounting subsystems to complete: The transaction flow of each accounting system that needs to be coordinated is uploaded. This part of the flow needs to be based on the global flow number to determine whether each accounting subsystem has uploaded the transaction flow and whether the amount is consistent. If the transaction flow of any accounting subsystem is missing or the amount is inconsistent, the entire transaction flow is considered illegal and fed back to the corresponding business system. The product code and transaction behavior code in the general transaction flow information are used as matching conditions to filter out the accounting models that meet the conditions from the accounting model configuration table; The accounting model configuration table includes: corresponding accounting rules that need to be expressed at each time node in the whole cycle change of accounting for each business product; Determine the debit / credit mark and accounting code of the transaction entry according to the selected accounting model. The debit / credit mark can be a debit or a credit. The accounting code is used to confirm the account number corresponding to the entry generated by the transaction. The journal entry production module combines the general transaction flow information with the corresponding entries in the accounting model configuration table and the accounting code table, determines the debit and credit signs and accounting account numbers, and then generates the corresponding accounting entries; The balance check module groups and summarizes journal entries according to account number and debit / credit sign, verifies whether the total debit and total credit amounts at the account level are equal, and performs a balance check on debit and credit. If there is any inequality, the global serial number dimension is added to check which journal entries have unbalanced debit and credit amounts, and generates a balance check journal detail.

5. A system for generating accounting entries using general transaction flow as claimed in claim 4, characterized in that: The accounting code table includes information such as accounting code, account number, account name, and account attributes.

6. A system for generating accounting entries using general transaction flow as claimed in claim 4, characterized in that: The general transaction flow information also includes transaction date, accounting date, transaction institution, accounting institution, and transaction currency.

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