Apparatus for supporting creation of account book, method and program therefor

Abstract

To facilitate finding deficiencies of accounting in a method for supporting creation of an account book.SOLUTION: An apparatus 100 generates trial balance data and transmits it to a second user terminal 120 (S201). The apparatus 100 receives a notification that a numerical value of any of the accounts included in the displayed trial balance is selected (S202), and transmits classification display data for displaying one or a plurality of classifications having the selected account (S203). After receiving a notification that a correction related to any of classifications has been input from the second user terminal 120 (S204), the apparatus 100 transmits the related classification display data for displaying the one or the plurality of classifications related to the corrected classification (S205).SELECTED DRAWING: Figure 2

Description

Technical Field

[0001] The present invention relates to an apparatus, a method, and a program for supporting the creation of account books.

Background Art

[0002] One of the main operations in an accounting firm is regular auditing operations such as monthly audits. In order to ensure the accuracy of the account books represented by the general ledger of the client company, a trial balance or a balance sheet is created from the journal, and it is confirmed that it follows the principle of debit and credit balance. If it does not follow the principle of debit and credit balance, it means that there is an error in the journal entry, so it is necessary to examine the relevant account books to find the error and make corrections. In addition, it is also confirmed whether there are any inappropriate points as account books.

Summary of the Invention

Problems to be Solved by the Invention

[0003] Since it takes a lot of labor and time to discover such deficiencies in account books, if the efficiency can be improved, the accounting firm can spend time on more value-added operations and support more customers. In particular, the burden of discovering deficiencies that do not affect the sufficiency of the principle of debit and credit balance is large.

[0004] The present invention has been made in view of such problems, and an object thereof is to facilitate the discovery of accounting deficiencies in an apparatus, a method, and a program for supporting the creation of account books.

Means for Solving the Problems

[0005] To achieve such an object, a first aspect of the present invention includes steps of transmitting spreadsheet data for displaying at least a part of a spreadsheet, receiving a notification that a value of any account included in the displayed spreadsheet has been selected, transmitting journal display data for displaying one or more journal entries having the selected account of the value, receiving a notification that a correction related to any of the one or more journal entries has been input, and transmitting related journal display data for displaying one or more journal entries related to the journal entry in which the correction has been made.

[0006] A second aspect of the present invention is characterized in that, in the first aspect, the at least a part is an account included in an income statement or a balance sheet.

[0007] A third aspect of the present invention is characterized in that, in the first or second aspect, the spreadsheet data highlights an account that may have accounting deficiencies.

[0008] A fourth aspect of the present invention is characterized in that, in any of the first to third aspects, the selection is a click or a tap on the value or a display associated with the value.

[0009] A fifth aspect of the present invention is characterized in that, in any of the first to fourth aspects, the journal display data displays the one or more journal entries to the right of the spreadsheet.

[0010] A sixth aspect of the present invention is characterized in that, in the fifth aspect, the journal display data moves and displays the one or more journal entries from the right side to the left side of the display screen.

[0011] A seventh aspect of the present invention is characterized in that, in any of the first to sixth aspects, the journal display data highlights a journal entry presumed to be the cause of an accounting deficiency.

[0012] The eighth aspect of the present invention is, in any one of the first to seventh aspects, characterized in that the correction is a change in an account item.

[0013] The ninth aspect of the present invention is, in any one of the first to eighth aspects, characterized in that the related one or more journal entries are specified based on the characteristics of the correction.

[0014] The tenth aspect of the present invention is, in any one of the first to eighth aspects, further includes the step of registering journal entry data describing journal entries for one or more transactions, and the presence or absence of the association is determined by whether the journal entry has the same account item as the journal entry for which the correction was made at the time before the correction, and is a journal entry for which the registration content was input by the same user as the journal entry for which the correction was made when there are multiple users belonging to the same organization.

[0015] The eleventh aspect of the present invention is, in any one of the first to eighth aspects, further includes the step of registering transaction data describing one or more transactions to be journalized, and the presence or absence of the association is determined by whether the journal entry has the same account item as the journal entry for which the correction was made at the time before the correction, and is a journal entry for a transaction registered by the same route as the transaction related to the journal entry for which the correction was made.

[0016] The twelfth aspect of the present invention is, in the eleventh aspect, characterized in that the route is any one of uploading a data file, input using an API, and acquiring web detail data.

[0017] The thirteenth aspect of the present invention is, in any one of the ninth to twelfth aspects, characterized in that the presence or absence of the association is further determined by whether the tax classification of the journal entry is the same as that of the journal entry for which the correction was made at the time before the correction.

[0018] In a fourteenth aspect of the present invention, in any of the first to thirteenth aspects, the journal display data displays the one or more journal entries to the right of the trial balance, and the related journal display data displays the related one or more journal entries below the one or more journal entries.

[0019] In a fifteenth aspect of the present invention, in the fourteenth aspect, the related journal display data is characterized in that the related one or more journal entries are moved and displayed upward from the bottom of the display screen.

[0020] A sixteenth aspect of the present invention is a program for causing a computer to execute a method including: transmitting trial balance data for displaying at least a part of a trial balance; receiving a notification that a value of any account included in the displayed trial balance has been selected; transmitting journal display data for displaying one or more journal entries having the account of the selected value; receiving a notification that a correction related to any of the one or more journal entries has been input; and transmitting related journal display data for displaying one or more journal entries related to the journal entry in which the correction has been made.

[0021] A seventeenth aspect of the present invention is an apparatus characterized by transmitting trial balance data for displaying at least a part of a trial balance, receiving a notification that a value of any account included in the displayed trial balance has been selected, transmitting journal display data for displaying one or more journal entries having the account of the selected value, receiving a notification that a correction related to any of the one or more journal entries has been input, and transmitting related journal display data for displaying one or more journal entries related to the journal entry in which the correction has been made.

[0022] The 18th aspect of the present invention includes: a step of displaying at least a part of a spreadsheet; a step of detecting that a numerical value of any account included in the displayed spreadsheet is selected; a step of displaying one or more journal entries having the account of the selected numerical value; a step of detecting that a correction related to any of the one or more journal entries is input; and a step of displaying one or more journal entries related to the journal entry to which the correction has been made. It is a method characterized by this.

[0023] The 19th aspect of the present invention includes: a step of transmitting journal entry display data for displaying one or more journal entries; a step of receiving a notification that a correction related to any of the one or more journal entries is input; and a step of transmitting related journal entry display data for displaying one or more journal entries related to the journal entry to which the correction has been made. It is a method characterized by this.

[0024] The 20th aspect of the present invention includes: a step of transmitting monthly transition data for displaying the monthly transition of an income statement or a balance sheet; a step of receiving a notification that a numerical value of any account included in the displayed monthly transition is selected; a step of transmitting journal entry display data for displaying one or more journal entries having the account of the selected numerical value; a step of receiving a notification that a correction related to any of the one or more journal entries is input; and a step of transmitting related journal entry display data for displaying one or more journal entries related to the journal entry to which the correction has been made. It is a method characterized by this.

Advantages of the Invention

[0025] According to one aspect of the present invention, when a correction related to a journal entry displayed on a user terminal is input, by identifying the journal entry related to the correction and further displaying it as an audit target, it is possible to improve the efficiency of discovering accounting deficiencies.

Brief Description of the Drawings

[0026]

Figure 1

Figure 2

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Figure 6

Mode for Carrying Out the Invention

[0027] Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.

[0028] (First Embodiment) FIG. 1 shows a ledger creation support apparatus according to the present embodiment. The apparatus 100 can communicate with a first user terminal 110 used by a first user of a ledger creation support service provided by the apparatus and a second user terminal 120 used by a second user via a computer network. The first user is, for example, a company or business office or its accounting person in charge. Accounting data necessary for ledger creation is provided from the first user terminal 110, and trial balance data is generated in the apparatus 100 based on the accounting data. The second user is, for example, an accounting firm that takes the first user as a customer or its staff member, and an audit of the created ledger is performed from the second user terminal 120. Here, the description will be made assuming that accounting data is provided from the first user terminal 110 to the apparatus 100, but it is also conceivable to input, generate, etc. such accounting data from the second user terminal 120.

[0029] Examples of the accounting data received by the apparatus 100 include transaction data describing transactions such as web statement data provided by banks, credit card companies, etc. In addition to or instead of receiving and registering the transaction data, the apparatus 100 may receive journal data describing the journal entries for each transaction as accounting data, or may display transactions to be journalized on the first user terminal 110 based on the received transaction data, receive input of the journal entry content made by the first user, and generate journal data by performing journal registration. In any case, it is sufficient that the journal data is accessible in the apparatus 100. Also, the accounting data may be received indirectly from other companies such as banks, credit card companies, accounting firms, etc. without being directly received from the first user terminal 110, as long as it can be associated with the first user.

[0030] The apparatus 100 includes a communication unit 101 such as a communication interface, a processing unit 102 such as a processor or a CPU, and a storage unit 103 including a storage device or a storage medium such as a memory or a hard disk, and can realize each function described below by executing a program for performing each process. The apparatus 100 may include one or more devices or servers and may be configured by resources on the cloud. Also, the program may include one or more programs and may be recorded on a computer-readable storage medium to form a non-transitory program product.

[0031] Although not shown in the drawings, the first user terminal 110 and the second user terminal 120 may also have a configuration similar to that of the apparatus 100.

[0032] Figure 2 shows the flow of the method for assisting in creating a ledger according to the present embodiment. First, based on the accessible journal data, the apparatus 100 generates trial balance data for displaying at least a part of a trial balance including the difference between debit and credit for each account and at least one of debit and credit, and transmits it to the second user terminal 120 (S201). It is possible to display for all accounts of the target company or target business office, but it may also be possible to display only for accounts included in the income statement or balance sheet. Also, the transmission of the trial balance data may be performed in response to a ledger check request from the second user terminal 120.

[0033] Figure 3 shows an example of being displayed on the display screen 121 of the second user terminal 120 for accounts included in the income statement among the trial balance. As an example, for "consumables expense", the difference between debit and credit is highlighted. The apparatus 100 stores, in the storage unit 103 or a storage device or storage medium accessible from the apparatus 100, criteria for determining the possibility of accounting deficiencies for each account, and can highlight the numerical value of the account when the determination result is positive.

[0034] Preferably, the above criteria are for determining the possibility of deficiencies of a type that do not affect the adequacy of the principle of debit-credit averaging. Examples of deficiencies include deficiencies in individual journal entries, and deficiencies in the credit, debit, the difference between these, or the ending balance of a specific account, although it is not possible to identify or estimate what journal entry they are due to. Examples of the former include errors in account items in individual journal entries, duplication of individual journal entries, unresolved audit comments for individual journal entries, etc. Examples of the latter include a negative ending balance, etc.

[0035] Next, the apparatus 100 receives a notification that a numerical value of any account included in the displayed trial balance has been selected (S202), and transmits journal display data for displaying one or more journal entries having the selected account (S203).

[0036] FIG. 4 shows an example in which, when the difference in "consumable cost" is selected, a plurality of journal entries having the account of "consumable cost" are displayed as a breakdown on the right side of the trial balance on the display screen 121. By displaying the trial balance and the journal entries of accounts that may have deficiencies on a single screen, it is possible to easily discover deficiencies and understand their causes. It is preferable to highlight the journal entry presumed to be the cause of the deficiency, and only the journal entry presumed to be the cause of the deficiency may be displayed on the right side of the trial balance. Also, when displaying the journal entry area 400 to the right of the trial balance area 300, by moving and displaying one or more journal entries from the right side to the left side of the display screen, the cause of the deficiency can be intuitively conveyed to the user.

[0037] The selection of a numerical value may be not only a click or tap on the numerical value itself, but also a click or tap on a display associated with the numerical value as shown in FIG. 4. Examples of associated displays include displays of the reasons for highlighting. For example, when a numerical value is clicked or tapped, it can be displayed when the cursor is moved to the numerical value or its vicinity. Also, as an associated display, parts other than the numerical value in the highlighted part can be considered.

[0038] When the journal entry presumed to be the cause of the deficiency is selected, as shown in FIG. 5, a correction screen 500 for the journal entry can be displayed to accept input of corrections by the user. Examples of corrections to journal entries include corrections to account titles. In this example, a change is made from "consumable cost" to a fixed asset account title of "building". Types of corrections include, in addition to changes in account titles, corrections related to the journal entry but not corrections to the journal entry itself, such as registration in the fixed asset ledger.

[0039] After receiving a notification (S204) from the second user terminal 120 that a correction related to any journal entry has been input, the apparatus 100 transmits (S205) related journal entry display data for displaying one or more journal entries related to the journal entry for which the correction has been made.

[0040] FIG. 6 shows an example in which a journal entry having an account selected for a journal entry related to or similar to the corrected journal entry is displayed below the journal entry. Although the cause of the deficiency is not automatically estimated, it is possible to more easily detect the deficiency by identifying and further displaying journal entries suspected of having a deficiency as related or similar journal entries based on the characteristics of the input correction. When displaying the related journal entry area 600 below the journal entry area 400, by moving and displaying the related journal entries from the bottom to the top of the display screen, the user's attention can be drawn and confirmation can be prompted. Details of the related journal entries will be further described in the second embodiment.

[0041] Also, as shown in FIG. 6, in response to receiving the correction input, the display of the spreadsheet and the journal entry having the selected account can be updated. By doing so, it becomes possible to immediately understand that the accounting deficiency has been resolved or reduced. In FIG. 6, the difference in "consumable expenses" is highlighted, but this indicates that the account has been selected and the breakdown is being displayed, and does not indicate the possibility of the existence of a deficiency. For example, the existence of a deficiency can be represented by a warm color such as orange, and the selection of a specific account can be represented by a cool color such as blue.

[0042] In the above description, it is assumed that the apparatus 100 transmits necessary data to the second user terminal 120 in response to an operation by the second user on the second user terminal 120. However, data, programs, etc. necessary for the processing in response to the operation by the second user may be held in the second user terminal 120 in advance, and the next processing may be performed by detecting the operation of the second user without communicating with the apparatus 100. Specifically, in the second user terminal 120, at least a part of the spreadsheet is displayed, it is detected that a value of any account included in the displayed spreadsheet has been selected, one or more journal entries having the selected account are displayed, it is detected that a correction related to any of the one or more journal entries has been input, and one or more journal entries related to the corrected journal entry may be displayed. At this time, communication with the apparatus 100 is not excluded from occurring as necessary.

[0043] In the above description, trial balance data is generated from journal data, and the possibility of deficiencies is conveyed to the user starting from the trial balance displayed on the second user terminal 120. However, it is also conceivable to generate monthly transition data for displaying the monthly transition of the income statement or balance sheet instead of the trial balance data, and convey the possibility of deficiencies to the user starting from the monthly transition.

[0044] Note that unless there is a description of "only" as in "based only on xx", "responding only to xx", or "only in the case of xx", it is assumed that additional information can be considered in this specification.

[0045] Also, as a precaution, even if there is an aspect of performing operations different from those described in this specification in any method, program, terminal, device, server, or system (hereinafter referred to as "method, etc."), each aspect of the present invention is directed to the same operation as any of the operations described in this specification, and it is noted that the existence of operations different from those described in this specification does not exclude the method, etc. from the scope of each aspect of the present invention.

[0046] (Second Embodiment) The details of the journal related to the corrected journal will be described. The related journal is specified based on the characteristics of the performed correction. In the example of FIG. 6, when the transaction date is within the same accounting period, the ledger accounts are the same as those of the corrected journal and the journal before the correction, and there are multiple users belonging to the same organization such as the same company, business office, accounting firm, etc., the journal in which the registration content was input by the same user as the corrected journal is displayed. This facilitates the confirmation of other journals of the same ledger by the user who made the defective journal entry. For example, when there are experienced and inexperienced users as multiple users, there is a high possibility that deficiencies similar to the input by the inexperienced user will be found.

[0047] As journal entries related to the corrected journal entry, it is also possible to display journal entries related to transactions registered through the same route as the transaction related to the corrected journal entry, where the posting date is within the same accounting period and the account items are the same as those before the correction.

[0048] The registration of transaction data can be executed through various routes, such as uploading a data file from the first user terminal 110, inputting using the API from the first user terminal 110, and acquiring web detail data from a financial institution or the like. By extracting the route through which the transaction related to the defective journal entry was registered as the audit target, the efficiency of discovering defects can be improved.

[0049] The identity of the route can be determined in more detail, in addition to the identity of the format as described above, such as the same data file being uploaded, the same API being input, and the same web detail data being acquired.

[0050] Furthermore, it can be made a condition of relevance that the tax classification is the same at the time of the corrected journal entry and before the correction. Also, characteristics related to the user, characteristics related to the route, and other characteristics can be combined and used to determine the presence or absence of relevance.

[0051] In the explanations so far, it has been described that the journal entry area 400 is displayed to the right of the trial balance area 300, and when a correction is made to a journal entry displayed as a journal entry presumed to be the cause of an accounting deficiency in the journal entry area 400, the related journal entry is displayed in the related journal entry area 600. However, when a correction is made to any journal entry displayed in the journal entry area 400, the related journal entry may be displayed. Also, without assuming the trial balance area 300 and the journal entry area 400 to its right, when a correction is made to any journal entry displayed on the display screen 121, it is also possible to further display the related journal entry in association with the journal entry for which the correction was made, if necessary.

Explanation of Signs

[0052] 100 Book creation support device 101 Communication unit 102 Processing unit 103 Memory unit 110 First user terminal 120 Second user terminal 121 Display screen 300 Spreadsheet area 400 Journal entry area 500 Correction screen 600 Related journal entry area

Claims

1. A method for a server to assist in creating a ledger, comprising: The server generates spreadsheet data for displaying at least a part of a spreadsheet on a display screen of a terminal communicable via a computer network with the server, using journal data in which journal entries for each transaction are described and which is accessible to the server; The server transmits the spreadsheet data to the terminal; The server receives, from the terminal, a notification that a value of any account included in the displayed spreadsheet has been selected; The server transmits to the terminal journal display data for displaying on the display screen of the terminal one or more journal entries having the account of the selected value; The server receives, from the terminal, a notification that a correction related to any of the one or more journal entries has been input; The server transmits to the terminal data for updating the display of the spreadsheet and the journal entries having the selected account based on the journal entry with the correction made, and for displaying the updated data on the display screen of the terminal; and the method includes the above steps.

2. A program for causing a server to execute a method for assisting in creating a ledger, the method comprising: The server generates spreadsheet data for displaying at least a part of a spreadsheet on a display screen of a terminal communicable via a computer network with the server, using journal data in which journal entries for each transaction are described and which is accessible to the server; The server transmits the spreadsheet data to the terminal; The server receives, from the terminal, a notification that a value of any account included in the displayed spreadsheet has been selected; The server transmits to the terminal journal display data for displaying on the display screen of the terminal one or more journal entries having the account of the selected value; The server receives, from the terminal, a notification that a correction related to any of the one or more journal entries has been input; The server transmits to the terminal data for updating the display of the spreadsheet and the journal entries having the selected account based on the journal entry with the correction made, and for displaying the updated data on the display screen of the terminal; and the method includes the above steps.

3. A server for assisting in creating a ledger, comprising: The server generates spreadsheet data for displaying at least a part of a spreadsheet on a display screen of a terminal communicable with the server via a computer network, using journal data in which journal entries for each transaction are described and which is accessible to the server. The server transmits the spreadsheet data to the terminal. The server receives, from the terminal, a notification that a value of any account included in the displayed spreadsheet has been selected. The server transmits to the terminal journal display data for displaying on the display screen of the terminal one or more journal entries having the account with the selected value. The server receives, from the terminal, a notification that a correction related to any of the one or more journal entries has been input. The server is configured to transmit to the terminal data for updating the display of the spreadsheet and the journal entries having the selected account based on the journal entry with the correction made and for displaying same on the display screen of the terminal.

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