Business support device, business support method, and business support program

Abstract

To automatically generate journal data using an account title for reversal with respect to accrual or deferment.SOLUTION: An acquisition unit acquires, from a present accounting journal storage unit storing journal data about a present accounting period, term-end journal data about the present accounting period. A determination unit refers to a reversal transfer item storage unit storing an account title of a commercial transaction to be a reversal transfer target and an account title for reversal, and determines whether a credit side account title of the acquired journal data is an account title of an account to be the reversal transfer target. When the credit side account title of the acquired journal data is the account title to be the reversal transfer target, a journal data generation unit generates journal data of the beginning of a next accounting period following the present accounting period in which the debit side account title of the acquired journal data is a credit side account title and the account title to be the reversal transfer target is converted into the account title for reversal stored in the reversal transfer item storage unit to obtain a debit side account title. A storage control unit causes a next accounting journal storage unit to store the journal data of the beginning of the next accounting period.SELECTED DRAWING: Figure 1

Description

[Technical Field]

[0001] The present invention relates to a business support device, a business support method, and a business support program. [Background technology]

[0002] The accounting processing device disclosed in Patent Document 1 (JP 2020-194584 A) comprises a web server, a database connected to this web server 110 via a VPN (Virtual Private Network), and a scraping server connected to this database via the VPN.

[0003] A user accesses the web server's URL (Uniform Resource Locator) using a computer's web browser. The web server identifies the imported web statement data for each transaction, references a correspondence table that stores the correspondence between keywords that may be included in the description of each transaction and account items, and automatically journalizes each transaction into a specific account item. This allows for simple and inexpensive accounting processing.

[0004] Here, there are two known accounting treatments: "accrual," which treats amounts that have not yet been received or expensed within the current accounting period as revenue or expenses within the current accounting period, and "deferral," which treats amounts that would otherwise be received or expensed within the current accounting period as revenue or expenses for the next accounting period.

[0005] When accounting software processes the above-mentioned accruals or deferrals, journal data is created for the end of the current accounting period with the debit side set to "accrued amount" and the credit side set to "received amount." Furthermore, journal data is created for the beginning of the next accounting period with the debit side set to "received amount" and the credit side set to "accrued amount." In other words, at the end and beginning of the period, journal data that reverses the balance of the account items is created and recorded in the accounting. [Prior art documents] [Patent documents]

[0006] [Patent Document 1] Japanese Patent Application Publication No. 2020-194584 Summary of the Invention [Problem to be solved by the invention]

[0007] However, if accrual or deferral journal entry data is created by reversing the debit and credit as described above, for example, the interest income account will have a negative income. Financial institutions, for example, often recognize such negative income accounts as inaccurate accounting. For this reason, it is preferable to generate accrual or deferral journal entry data using reversal accounts, but this requires tedious manual work and places a burden on accounting staff.

[0008] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that can automatically generate journal entry data using account items for reversal of accruals or deferrals, thereby reducing the accounting work burden on accounting staff. [Means for solving the problem]

[0009] In order to solve the above-mentioned problems and achieve the object, the business support device of the present invention has an acquisition unit that acquires journal entry data for the end of the current accounting period from a current accounting journal entry memory unit in which journal entry data for the current accounting period is stored; a discrimination unit that refers to a reversal transfer item memory unit in which account items for commercial transactions to be subject to reversal transfer and account items for reversals are stored, and determines whether the credit account item of the acquired journal entry data is an account item of an account to be subject to reversal transfer; a journal data generation unit that, if the credit account item of the acquired journal entry data is an account item to be subject to reversal transfer, generates journal entry data for the beginning of the accounting period following the current accounting period, by converting the debit account item of the acquired journal entry data into a credit account item and converting the account item to be subject to reversal transfer into an account item for reversal stored in the reversal transfer item memory unit and making it a debit account item; and a memory control unit that stores the generated journal entry data for the beginning of the next accounting period in the next accounting journal entry memory unit.

[0010] In addition, in order to solve the above-mentioned problems and achieve the object, the business support method of the present invention includes an acquisition step in which an acquisition unit acquires journal entry data for the end of the current accounting period from a current accounting journal entry memory unit in which journal entry data for the current accounting period is stored; a determination step in which a discrimination unit refers to a reversal transfer item memory unit in which account items of commercial transactions to be subject to reversal transfer and account items for reversals are stored, and determines whether the credit account item of the acquired journal entry data is the account item of an account to be subject to reversal transfer; a journal entry data generation step in which, if the credit account item of the acquired journal entry data is an account item to be subject to reversal transfer, a journal entry data generation unit generates journal entry data for the beginning of the accounting period following the current accounting period, in which the debit account item of the acquired journal entry data is converted into a credit account item and the account item to be subject to reversal transfer is converted into a debit account item for reversal stored in the reversal transfer item memory unit; and a storage control step in which a storage control unit stores the generated journal entry data for the beginning of the next accounting period in the next accounting journal entry memory unit.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the business support program of the present invention causes a computer to function as an acquisition unit that acquires journal entry data for the end of the current accounting period from a current accounting journal entry memory unit in which journal entry data for the current accounting period is stored; a determination unit that refers to a reversal transfer item memory unit in which account items for commercial transactions to be subject to reversal transfer and account items for reversals are stored, and determines whether the credit account item of the acquired journal entry data is the account item of an account to be subject to reversal transfer; a journal entry data generation unit that, if the credit account item of the acquired journal entry data is an account item to be subject to reversal transfer, generates journal entry data for the beginning of the accounting period following the current accounting period, by converting the debit account item of the acquired journal entry data into a credit account item and converting the account item to be subject to reversal transfer into the account item for reversal stored in the reversal transfer item memory unit as a debit account item; and a memory control unit that stores the generated journal entry data for the beginning of the next accounting period in the next accounting journal entry memory unit. [Effects of the Invention]

[0012] The present invention can automatically generate journal entry data using account items for reversal of accruals or deferrals, thereby reducing the burden of accounting work on accountants. [Brief explanation of the drawings]

[0013] [Figure 1] FIG. 1 is a block diagram illustrating a hardware configuration of a task assistance device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of a return transfer subject master table provided in the business support device according to the embodiment. [Figure 3] Figure 3 shows an example of a date and voucher classification specification screen for specifying the date and voucher classification of the end-of-period journal data to which the reversal transfer correction process is applied, and the date and voucher classification of the beginning-of-period journal data after the reversal transfer correction process. [Figure 4] FIG. 4 is a diagram showing an example of journal entry data at the end of the current accounting period. [Figure 5] FIG. 5 is a diagram showing an example of a correction target selection screen for selecting end-of-period journal entry data to which reversal transfer correction processing is to be applied. [Figure 6] FIG. 6 is a diagram showing an example of journal entry data at the beginning of the next accounting period after the reversal transfer correction process. [Figure 7] FIG. 7 is a diagram showing an example of transfer correction history data showing the history of the return transfer correction process. [Figure 8] FIG. 8 is a diagram showing a correction history list screen that is displayed when correcting a reversal transfer correction process. [Figure 9] FIG. 9 is a diagram showing the history data storage unit in a state where the transfer correction history data selected on the correction history list screen has been deleted. [Figure 10] FIG. 10 is a diagram showing the next accounting journal entry storage unit in a state in which the journal entry data at the beginning of the period after the reversal transfer correction process corresponding to the transfer correction history data deleted via the correction history list screen has been deleted. DETAILED DESCRIPTION OF THE INVENTION

[0014] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS A task support device according to an embodiment of the present invention will be described in detail below with reference to the accompanying drawings. However, the present invention is not limited to the following embodiment.

[0015] (Hardware configuration) As shown in FIG. 1, the business support device 1 of the embodiment includes a storage unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 corresponds to a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to realize a pointing device function. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

[0016] The storage unit 2 can be, for example, a read-only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 stores a business support program that automatically generates journal entry data using account items for reversals of accruals or deferrals, thereby reducing the accounting workload of accounting staff. The storage unit 2 also includes a reversal transfer item master table 11, a current accounting journal entry storage unit 12, a next accounting journal entry storage unit 13, and a history data storage unit 14, which are storage areas.

[0017] As shown in Figure 2, the reversal transfer account master table 11 stores the reversal transfer source account, which is the account item of the journal data that is the target of the reversal transfer correction process, and the reversal transfer destination account, which is the account item for reversal of the accrual or deferral, and the revision date, etc.

[0018] In the example of Figure 2, the account item "Interest Received" is set as the account item (reversal transfer source account) of the journal entry data that is the target of the reversal transfer adjustment process. In addition, the account item "Reversal of Unearned Interest" is specified as the account item for the reversal (reversal transfer destination account). Note that Figure 2 shows that the reversal transfer source account and reversal transfer destination account were set on "January 1, 2023 (revision date)."

[0019] (Functional configuration of business support device) Next, the control unit 3 executes the business support program stored in the memory unit 2, thereby functioning as an acquisition unit 21, a discrimination unit 22, a journal data generation unit 23, a memory control unit 24, a history data generation unit 25, and a display control unit 26, as shown in Figure 1.

[0020] The acquisition unit 21 acquires the end-of-term journal entry data of the current accounting period from the current accounting journal entry storage unit 12 in which the journal entry data of the current accounting period is stored.

[0021] The discrimination unit 22 refers to the return transfer item memory unit (return transfer item master table 11) which stores the account items of the commercial transactions that are the subject of the return transfer and the account items for the return, and determines whether the credit account item of the acquired journal data is the account item of the account that is the subject of the return transfer (return transfer source item in Figure 2: interest received).

[0022] If the credit account item of the acquired journal data is an account item that is the target of the reverse transfer (reverse transfer source account in Figure 2: interest received), the journal data generation unit 23 generates journal data for the beginning of the accounting period following the current accounting period, in which the debit account item of the acquired journal data is used as a credit account item, and the account item that is the target of the reverse transfer is converted into a reversal account item (reversal transfer destination account: reversal of accrued interest) stored in the reversal transfer account storage unit (reversal transfer account master table 11) and used as a debit account item.

[0023] The storage control unit 24 stores the generated journal entry data for the beginning of the next accounting period in the next accounting journal entry storage unit 13.

[0024] The historical data generation unit 25 generates historical data indicating the generation history of the journal entry data for the beginning of the next accounting period generated by the journal data generation unit 23, including current accounting journal entry identification data that identifies the journal entry data for the end of the current accounting period that was used when generating the journal entry data for the beginning of the next accounting period, and next accounting journal entry identification data that identifies the journal entry data for the beginning of the next accounting period. The memory control unit 24 stores the generated historical data in the historical data memory unit 14.

[0025] In addition, when the journal data generation unit 23 is instructed to generate journal data for the beginning of the next accounting period using the journal data for the end of the current accounting period indicated by the current accounting journal entry identification data, it stops the operation of generating journal data for the beginning of the next accounting period and does not generate journal data for the beginning of the next accounting period.

[0026] In addition, when deletion of historical data is specified, the storage control unit 24 deletes the historical data specified for deletion from the historical data stored in the historical data storage unit 14, and also deletes the journal entry data corresponding to the historical data specified for deletion stored in the next accounting journal entry storage unit 13.

[0027] In addition, if the credit account item of the acquired journal data is not stored in the return transfer item memory unit (return transfer item master table 11) as an account item to be subject to return transfer, the journal data generation unit 23 generates journal data for the beginning of the next accounting period by using the credit account item of the journal data for the end of the current accounting period acquired by the acquisition unit 21 as the debit account item of the journal data for the beginning of the next accounting period, and using the debit account item of the journal data for the end of the current accounting period as the credit account item of the journal data for the beginning of the next accounting period.

[0028] In addition, the return transfer item memory section (return transfer item master table 11) stores the account item "Interest Received" as the account item for the account that is the subject of the return transfer, and also stores the account item "Return of Unearned Interest" as the account item for the return.

[0029] If the credit account item of the journal data acquired by the acquisition unit 21 is "interest received," the journal data generation unit 23 generates journal data for the beginning of the next accounting period in which the credit account item is "accrued interest" and the debit account item is "return of accrued interest."

[0030] (Reversal transfer correction processing) Next, a description will be given of the return transfer correction process in the business support device 1 according to the embodiment. The return transfer correction process is executed in the following processing flow of steps S1 to S9.

[0031] Step S1 → On the date document classification specification screen, extract (obtain) the "correction source document" based on the settlement correction date and settlement correction document classification.

[0032] Step S2 -> On the date slip classification specification screen, specify the conditions for the "transfer destination slip" based on the return date and return slip classification.

[0033] Step S3: When the designation button is pressed on the date slip classification designation screen, the screen transitions to the correction target selection screen.

[0034] Step S4: The correction source slip acquired in step S1 is displayed in the detail display area of ​​the correction target selection screen.

[0035] Step S5: On the correction target selection screen, enter a check mark next to the slip to be corrected, and operate the execute button to specify the execution of the reversal transfer correction process.

[0036] Step S6 -> Journal entry data is generated by reversing the balance of the journal entry data of the voucher to be corrected selected in step S5. At this time, the reversal transfer item master table 11 is referenced, and if the reversal transfer source item set in the reversal transfer item master table 11 does not exist in the journal entry data of the voucher to be corrected, journal entry data is generated by reversing the balance of the journal entry data of the voucher to be corrected, and is stored in the next accounting journal entry storage unit 13.

[0037] On the other hand, if the reversal transfer source account set in the reversal transfer account master table 11 exists in the journal entry data of the voucher to be corrected, journal entry data is generated by converting the account item into the reversal transfer destination account, and stored in the next accounting journal entry storage unit 13 (reversal transfer correction processing). Note that the original voucher number, which is the voucher number of the journal entry data of the voucher to be corrected selected in step S5, is added to the voucher summary column of the journal entry data stored in the next accounting journal entry storage unit 13.

[0038] Step S7: The pre-correction voucher number, which is the voucher number of the journal data before the reversal transfer correction, and the post-correction voucher number, which is the voucher number of the journal data after the reversal transfer correction, are stored in the history data storage unit 14 together with the processing user identification number (processing user ID) and the processing date and time. Note that execution of the reversal transfer correction process is prohibited for journal data for which the pre-correction voucher number is stored in the history data storage unit 14.

[0039] Step S8: If the reversal transfer correction process is performed by mistake, delete the history data of the journal entry data for which the reversal transfer correction process was performed by mistake on the correction history list screen.

[0040] Step S9: The journal entry data after the reversal transfer correction process corresponding to the deleted history data is deleted from the next accounting journal entry storage unit 13.

[0041] The processing of each of steps S1 to S9 is executed by the control unit 3 shown in Fig. 1 functioning as the acquisition unit 21 to the display control unit 26 based on the business support program stored in the storage unit 2. In this example, the reversal transfer correction process is realized by the acquisition unit 21 to the display control unit 26 using the business support program, but part or all of the acquisition unit 21 to the display control unit 26 may also be realized by hardware. In either case, the same effects as those described below can be obtained.

[0042] (Processing of steps S1 and S2) When performing reversal transfer correction processing, the accounting staff performs a designation operation to display the date voucher classification designation screen via the input device 6 in order to designate the date and voucher classification of the journal entry data that will be the source and destination of the correction. When this designation operation is performed, the display control unit 26 displays the date voucher classification designation screen shown in Figure 3 via the output device 7, which is the display unit.

[0043] The date voucher classification specification screen has input fields for the date (closing correction date) and voucher classification (closing correction voucher classification) of the journal entry data at the end of the period for which reversal transfer correction processing is performed, as shown in Figure 3. The date voucher classification specification screen also has input fields for the beginning of the period (closing correction date) and voucher classification (closing correction voucher classification) to be specified for the journal entry data after reversal transfer correction processing.

[0044] The accounting staff enters the end-of-period journal entry data for which reversal transfer correction processing will be performed on the date document classification specification screen. In the example of Figure 3, the end-of-period journal entry data for which the settlement correction date is "March 31, 2023" and the settlement correction document classification is "10: Correction source document" has been specified (entered) as the end-of-period journal entry data for which reversal transfer correction processing will be performed.

[0045] In addition, the accounting staff inputs the reversal date and reversal voucher category of the journal entry data at the beginning of the period after the reversal transfer correction process on the date voucher category designation screen. In the example of Figure 3, "April 1, 2023" is specified as the reversal date of the journal entry data at the beginning of the period after the reversal transfer correction process, and "20: Reversal destination voucher" is specified (input) as the reversal voucher category.

[0046] After inputting the correction source voucher and the refund destination voucher in this way, the accounting staff operates the designation button 50 via the input device 6.

[0047] (Processing of steps S3 to S5) When the designation button 50 is operated, the acquisition unit 21 acquires the journal entry data for the date "March 31, 2023", which corresponds to the end date of the period, from the journal entry data for the current accounting period (in this example, April 1, 2022 to March 31, 2023) stored in the current accounting journal entry storage unit of the storage unit 2. Figure 4 is an example of the acquired journal entry data for the date "March 31, 2023". As shown in this Figure 4, the journal entry data includes the voucher number, date of occurrence, business establishment, voucher classification before and after correction, debit account item, debit department, debit amount, debit consumption tax amount, line number, credit account item, credit department, credit amount, credit consumption tax amount, and voucher summary.

[0048] The pre- and post-correction voucher classification is information that indicates whether the journal data (voucher) is journal data before the transfer correction process or journal data after the transfer correction process. At this stage, since the transfer correction process has not yet been performed, the pre- and post-correction voucher classification for all journal data is "10: Pre-correction voucher."

[0049] In addition, the example in Figure 4 is an example of journal entry data with voucher numbers "CBJ0001" and "CBJ0002," where the debit account item is "Accrued Interest" and the credit account item is "Interest Received." In addition, the example in Figure 4 is an example of journal entry data with voucher numbers "CBJ0003" and "CBJ0004," where the debit account item is "Insurance Premium" and the credit account item is "Prepaid Expenses."

[0050] When the acquisition unit 21 acquires the journal entry data for the end of the fiscal year before the transfer correction process, the display control unit 26 displays the correction target selection screen shown in Fig. 5 on the output device 7. Then, the display control unit 26 displays a list of the acquired journal entry data for the end of the fiscal year before the transfer correction process in the detail display area of ​​the journal entry data on the correction target selection screen. As a result, as shown in Fig. 5, each journal entry data is displayed in order of voucher number (order of original voucher number), for example, arranged in a column direction.

[0051] The display control unit 26 also displays each journal entry data by adding a check box, for example, to the left end. The accounting staff inputs a check mark into the check box of the journal entry data for which a reversal transfer correction process is to be performed, and operates the execute button 51. The example in Fig. 5 is an example in which a check mark is input into the check box of the journal entry data for "CBJ0001" and "CBJ0004" in order to perform a reversal transfer correction process on the journal entry data for voucher numbers "CBJ0001" and "CBJ0004".

[0052] (Processing in step S6) Next, the journal data generation unit 23 generates journal data by reversing the debit account items and credit account items of the journal data for which a check mark has been entered in the checkbox, assigns a new voucher number to each, and stores the data in the next accounting journal memory unit 13.

[0053] FIG. 6 shows an example of journal entry data stored in the next-day accounting journal entry storage unit 13, in which the debit account item and the credit account item have been reversed. The journal entry data with the voucher number "CBJ0005" corresponds to the journal entry data with the voucher number "CBJ0001" described above, and the journal entry data with the voucher number "CBJ0006" corresponds to the journal entry data with the voucher number "CBJ0004" described above. At this stage, due to the balance reversal process, the debit account item for the journal entry data "CBJ0005" becomes "Interest Received" and the credit account item becomes "Interest Receivable." Furthermore, due to the balance reversal process, the debit account item for the journal entry data "CBJ0006" becomes "Prepaid Expenses" and the credit account item becomes "Insurance Premiums."

[0054] In addition, in order to make it easy to identify the voucher number of the original voucher, the journal data generation unit 23 assigns a voucher summary of "voucher number before correction: CBJ0001" to the journal data with the voucher number "CBJ0005", and assigns a voucher summary of "voucher number before correction: CBJ0004" to the journal data with the voucher number "CBJ0006".

[0055] Here, the discrimination unit 22 refers to the reversal transfer item master table 11 shown in Figure 2 and determines whether the credit account item of the journal entry data for the voucher number "CBJ0001" and the journal entry data for the voucher number "CBJ0004" is the account item of "interest received" which is set as a reversal transfer item in the reversal transfer item master table 11. As shown in Figure 4, the credit account item of the journal entry data for the voucher number "CBJ0001" is "interest received." Furthermore, in the reversal transfer item master table 11, "reversal of accrued interest" is set as the reversal transfer destination item when the reversal transfer item is "interest received."

[0056] When the discrimination unit 22 determines that the credit account item of the journal entry data for the voucher number "CBJ0001" is "interest received," the journal entry data generation unit 23 converts the debit account item of the journal entry data for the voucher number "CBJ0001," for which the balance reversal process has been performed, to "reversal of accrued interest," which is set as the reversal transfer destination account in the reversal transfer account master table 11, as shown in Figure 6. This makes it possible to automatically generate journal entry data using the account item for reversal for accruals or deferrals.

[0057] In contrast, the credit account item of the journal entry data for voucher number "CBJ0004" is "Prepaid Expenses," as shown in Figure 4, which is a different account item from "Interest Received," which is set as the reversal transfer item in the reversal transfer item master table 11 in Figure 2. In this case, the journal entry data generation unit 23 maintains the data format in which the journal entry data for voucher number "CBJ0006," which corresponds to the journal entry data for voucher number "CBJ0004," has undergone the above-mentioned debit / credit reversal processing, as shown in Figure 6. Therefore, the debit account item of the journal entry data for voucher number "CBJ0006" is "Prepaid Expenses," and the credit account item is "Insurance Premium."

[0058] The balance reversal process is a part of the transfer correction process. That is, the transfer correction process is a process that includes both the balance reversal process and the conversion process of the reversal transfer item to the reversal transfer destination item. That is, the journal data generation unit 23 determines whether to perform the conversion process of converting the reversal transfer item to the reversal transfer destination item, or to stop the process at the balance reversal process without performing such conversion process, based on the determination result of the determination unit 22.

[0059] (Processing in step S7) Next, the history data generation unit 25 generates history data for the voucher that has been subjected to this transfer correction processing. The storage control unit 24 stores the generated history data in the history data storage unit 14, as shown in Figure 7. The example in Figure 7 is an example in which the history data of journal entry data with a pre-correction voucher number of "CBJ0001" and a post-correction voucher number of "CBJ0005" is stored in the history data storage unit 14 with the processing user ID of "User7001" and the processing date and time added. Also, the example in Figure 7 is an example in which the history data of journal entry data with a pre-correction voucher number of "CBJ0004" and a post-correction voucher number of "CBJ0006" is stored in the history data storage unit 14 with the processing user ID of "User7001" and the processing date and time added.

[0060] Here, the fact that historical data has been stored in the historical data storage unit 14 indicates that the journal data corresponding to that historical data has already been subjected to transfer correction processing. For this reason, it is not desirable to perform transfer correction processing again on historical data that has already been subjected to transfer correction processing. For this reason, when the journal data generation unit 23 is instructed to perform transfer correction processing again on journal data whose historical data is stored in the historical data storage unit 14, it controls to stop the execution of the above-mentioned transfer correction processing, stops the generation of journal data that has been subjected to transfer correction processing, and does not generate journal data for the beginning of the next accounting period.

[0061] This prevents the inconvenience of duplicate journal entry data for the beginning of a period being generated based on the same journal entry data for the end of a period.

[0062] (Processing of step S8) Next, if a reversal transfer correction process is performed by mistake, the accounting staff performs a designation operation to display the correction history list screen. When this designation operation is performed, the display control unit 26 displays the correction history list screen shown in FIG. 8 via the output device 7. Furthermore, based on the history data stored in the history data storage unit 14, the display control unit 26 displays a list of historical data of journal entry data for which transfer correction processing has been completed on the correction history list screen, as shown in FIG. 8. The example in FIG. 8 is an example in which the history data of history numbers "1" and "2" shown in FIG. 7 are displayed in a list.

[0063] The display control unit 26 also displays a check box for specifying "delete" on the left side or other side of each piece of history data. The accounting staff inputs a check mark into the check box of the history data for the journal entry data for which a reversal transfer correction process was erroneously performed, and operates the execute button 52. The example in Fig. 8 is an example in which a check mark is input into the check box of the history data with the history number "1".

[0064] When a check mark is entered in the checkbox specifying "delete" in this way, the storage control unit 24 deletes the history data for which the check mark is entered from the history data storage unit 14, as shown in Fig. 9. The example in Fig. 9 is an example in which the history data with the history number "1" for which the check mark is entered is deleted. In this case, since the history data with the history number "1" has been deleted, the next history data with the history number "2" is updated to the history number "1" and stored in the history data storage unit 14.

[0065] (Processing in step S9) Furthermore, the storage control unit 24 deletes the journal entry data after the reversal transfer correction process corresponding to the deleted history data from the next accounting journal entry storage unit 13, as shown in Fig. 10. The example in Fig. 10 is an example in which, of the journal entry data for voucher numbers "CBJ0005" and "CBJ0006" for which the reversal transfer correction process has been performed, the journal entry data for voucher number "CBJ0005" corresponding to the deleted history number "1" has been deleted.

[0066] In this way, by deleting the historical data and the journal data after the reversal transfer correction process, it is possible to specify the desired journal data from the journal data before the reversal transfer correction process shown in Figure 4 and perform the reversal transfer correction process again.

[0067] (Effects of the embodiment) As is clear from the above description, the business support device 1 according to the embodiment can automatically generate journal entry data using account items for reversal of accruals or deferrals, thereby reducing the accounting workload of accountants.

[0068] In addition, stability and validity can be ensured when managing accruals or deferrals, and journal entry data using account items for reversals can be automatically generated without human intervention, thereby improving the management system.

[0069] In addition, because journal data using reversal account items can be automatically generated, the time required for monthly closing procedures can be shortened, further reducing the accounting burden on accounting staff.

[0070] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This invention can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of goals "8" and "9" of the SDGs.

[0071] Furthermore, this invention can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs goals 12, 13, and 15.

[0072] Furthermore, the present invention can contribute to strengthening control and governance, thereby contributing to the achievement of Goal 16 of the SDGs.

[0073] [Other embodiments] The present invention can be implemented in various different forms other than the above-described embodiments within the scope of the technical concept described in the claims.

[0074] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically may be performed manually, or all or part of the processes described as being performed manually may be performed automatically using a known method or the like.

[0075] Furthermore, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the specification or drawings may be changed as desired unless otherwise specified.

[0076] Furthermore, the components of the business support device 1 shown in the figure are conceptual functional components and do not necessarily have to have the physical configuration shown in the figure. For example, all or any part of the processing functions of the business support device 1, particularly the processing functions performed by the control unit 3, may be realized by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or may be realized by hardware using wired logic.

[0077] The program is recorded on a non-transitory computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in the embodiments, and is mechanically read by the business support device 1 as needed. That is, a computer program is recorded in the storage unit 2, such as a ROM or HDD, for working with an OS (Operating System) to give instructions to a control unit 3 (CPU) and perform various processes. The computer program is loaded into RAM, expanded, and executed by the control unit 3 as appropriate.

[0078] In addition, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and all or part of it may be downloaded and executed as needed.

[0079] Furthermore, the business support program for executing the processes described in the embodiments may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product.

[0080] Here, the "recording medium" can be any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical Disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0081] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code.

[0082] It should be noted that a "program" is not necessarily limited to a single structure, but includes a structure that is distributed as multiple modules or libraries, and a structure that achieves its function by working together with other programs, such as an OS.

[0083] Furthermore, the specific configuration for reading the recording medium in the task support device 1 of the embodiment, the reading procedure, and the installation procedure after reading can be any known configuration or procedure.

[0084] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, web page files, etc. used for various processes or providing websites.

[0085] The business support device 1 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be implemented with software (including programs or data) that realizes the processes described in the embodiments.

[0086] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed or integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be selectively implemented by combining them in any way. [Industrial Applicability]

[0087] The present invention is applicable to accounting work in a variety of industries. [Explanation of symbols]

[0088] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Reversal Transfer Account Master Table 12 Accounting Journal Entry Storage Section 13 Next accounting entry storage section 14 History data storage unit 21 Acquisition Department 22 Discrimination part 23 Journal data generation unit 24 Memory control unit 25 History data generation unit 26 Display control unit

Claims

1. an acquisition unit that acquires end-of-period journal entry data for the current accounting period from a current accounting journal entry storage unit that stores the current accounting period journal entry data; a determination unit that refers to a reversal transfer item storage unit that stores the account items of the commercial transaction that is the subject of the reversal transfer and the account items for the reversal, and determines whether the credit account item of the acquired journal data is the account item of the account that is the subject of the reversal transfer; a journal data generation unit that generates journal data for the beginning of the next accounting period of the current accounting period, in which, if the credit account item of the acquired journal data is an account item that is the target of a reversal transfer, the debit account item of the acquired journal data is set as a credit account item, and the account item that is the target of a reversal transfer is converted into a reversal account item stored in the reversal transfer item storage unit and set as a debit account item; a storage control unit that stores the generated journal entry data for the beginning of the next accounting period in a next accounting journal entry storage unit; A business support device having the above.

2. Further provided is a history data generation unit that generates history data indicating a generation history of the journal data at the beginning of the next accounting period generated by the journal data generation unit, the history data including current accounting journal entry identification data that identifies the journal data at the end of the current accounting period used when generating the journal data at the beginning of the next accounting period, and next accounting journal entry identification data that identifies the journal data at the beginning of the next accounting period; the storage control unit stores the generated history data in a history data storage unit; When the generation of the journal data at the beginning of the next accounting period is specified using the journal data at the end of the current accounting period indicated by the current accounting journal entry identification data, the journal data generation unit stops the operation of generating the journal data at the beginning of the next accounting period and does not generate the journal data at the beginning of the next accounting period; 2. The business support device according to claim 1, wherein:

3. when deletion of the history data is specified, the storage control unit deletes the history data that is specified to be deleted from the history data stored in the history data storage unit, and deletes the journal entry data that corresponds to the history data that is specified to be deleted and is stored in the next accounting journal entry storage unit; 3. The business support device according to claim 2, wherein:

4. If the credit account item of the acquired journal data is not stored in the reversal transfer account storage unit as an account item to be subject to reversal transfer, the journal data generation unit generates the journal data for the beginning of the next accounting period by using the credit account item of the journal data for the end of the current accounting period acquired by the acquisition unit as the debit account item of the journal data for the beginning of the next accounting period, and by using the debit account item of the journal data for the end of the current accounting period as the credit account item of the journal data for the beginning of the next accounting period; 4. The business support device according to claim 1, wherein:

5. The reversal transfer item storage unit stores the account item of "interest received" as the account item of the account to be transferred back, and stores the account item of "reversal of accrued interest" as the account item for reversal, When the credit account item of the journal data acquired by the acquisition unit is "interest received," the journal data generation unit generates the journal data for the beginning of the next accounting period in which the credit account item is "accrued interest" and the debit account item is the "reversal of accrued interest." 5. The business support device according to claim 4, wherein:

6. An acquisition step in which an acquisition unit acquires end-of-period journal entry data of the current accounting period from a current accounting journal entry storage unit in which journal entry data of the current accounting period is stored; a determination step in which a determination unit refers to a reversal transfer item storage unit in which the account items of the commercial transaction to be transferred back and the account items for the reversal are stored, and determines whether the credit account item of the acquired journal data is the account item of the account to be transferred back; a journal data generation step in which, if the credit account item of the acquired journal data is an account item that is the target of a reversal transfer, the journal data generation unit converts the debit account item of the acquired journal data into a credit account item, and converts the account item that is the target of a reversal transfer into a reversal account item stored in the reversal transfer item storage unit and sets it as a debit account item, thereby generating journal data for the beginning of the accounting period following the current accounting period; a storage control step in which a storage control unit stores the generated journal entry data for the beginning of the next accounting period in a next accounting journal entry storage unit; A business support method having the above.

7. Computer, an acquisition unit that acquires end-of-period journal entry data for the current accounting period from a current accounting journal entry storage unit that stores the current accounting period journal entry data; a determination unit that refers to a reversal transfer item storage unit that stores the account items of the commercial transaction that is the subject of the reversal transfer and the account items for the reversal, and determines whether the credit account item of the acquired journal data is the account item of the account that is the subject of the reversal transfer; a journal data generation unit that generates journal data for the beginning of the next accounting period of the current accounting period, in which, if the credit account item of the acquired journal data is an account item that is the target of a reversal transfer, the debit account item of the acquired journal data is set as a credit account item, and the account item that is the target of a reversal transfer is converted into a reversal account item stored in the reversal transfer item storage unit and set as a debit account item; The generated journal entry data for the beginning of the next accounting period is stored in the next accounting journal entry storage unit. Business support programs.

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