Accounting support method, computer program, and information processing device.

Abstract

This provides an accounting processing support method that can assist users in sorting transaction information related to accounting into business or personal categories, taking into account the user's industry. [Solution] Transaction information of multiple users, showing the details of transactions related to accounting processing, is transmitted to each user. The sorting results of the multiple users who have sorted the transaction information into business categories or personal categories are collected. Statistical information is stored that associates the transaction information of the multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the user who performed the sorting. The categorization process of the transaction information by one user is supported based on the statistical information related to industry information of the same or similar industry as that user.

Description

Technical Field

[0001] The present disclosure relates to an accounting processing support method, a computer program, and an information processing apparatus.

Background Art

[0002] There is an automatic journalizing apparatus that automatically journalizes ledger items according to transaction details, and has learned to output ledger item candidates according to transaction details and the reliability of each ledger item candidate as a journalizing result by machine learning (for example, Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] <于 By the way, since few sole proprietors create a credit card exclusively for business use and many people use a personal card for both personal and business expenses, there is a problem that even if transaction detail information is imported and automatic journalizing is performed, correct accounting processing related to the business cannot be performed. In order to perform correct accounting processing related to the business, the user needs to distinguish whether the transaction content in the transaction detail information is a transaction for business purposes or a transaction for personal purposes.

[0005] An object of the present disclosure is to provide an accounting processing support method, a computer program, and an information processing apparatus that can support the classification-related work for the user to classify transaction information related to accounting processing into a business category or a personal category in consideration of the user's industry.

Means for Solving the Problems

[0006] It should be noted that there is a possible error in the original text where "<于 " is an incorrect tag. It is likely supposed to be " ". This has been translated as best as possible while maintaining the integrity of the provided text.An accounting processing support method according to one aspect of this disclosure transmits transaction information of multiple users, each indicating the details of the transactions related to accounting processing, to each user; collects the sorting results of the multiple users who have sorted the transaction information into business categories or personal categories; stores statistical information relating the transaction information of the multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the user who performed the sorting; and supports the categorization processing of the transaction information by one user based on the statistical information related to industry information of the same or similar industry as that user.

[0007] A computer program according to one aspect of this disclosure transmits transaction information of multiple users, each indicating the details of accounting transactions, to each user; collects the sorting results of the multiple users who have sorted the transaction information into business or personal categories; stores statistical information relating the transaction information of the multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the user who performed the sorting; and causes the computer to perform a process that supports the categorization of transaction information by one user based on the statistical information related to industry information that is the same as or similar to that of the one user.

[0008] An information processing device according to one aspect of the present disclosure comprises a transmission unit that transmits transaction information of multiple users, each indicating the details of transactions related to accounting processing, to each user, and a control unit, wherein the control unit collects the sorting results of the multiple users who have sorted the transaction information into business categories or personal categories, stores statistical information relating the transaction information of the multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the user who performed the sorting, and supports the categorization processing of the transaction information by one user based on the statistical information related to industry information of the same or similar industry as that one user. [Effects of the Invention]

[0009] According to this disclosure, it is possible to provide an accounting processing support method, a computer program, and an information processing device that can assist users in sorting transaction information related to accounting into business or personal categories, taking into account the user's industry. [Brief explanation of the drawing]

[0010] [Figure 1] This is a schematic diagram illustrating an example of the configuration of the accounting processing system according to this embodiment 1. [Figure 2] This is a block diagram showing an example configuration of the information processing device according to this embodiment 1. [Figure 3] This is a conceptual diagram showing examples of various database configurations. [Figure 4] This is a block diagram showing an example configuration of a portable communication device according to this embodiment 1. [Figure 5] This is a flowchart showing the accounting procedure according to this embodiment 1. [Figure 6] This is a schematic diagram showing the transaction sorting operation screen according to this embodiment 1. [Figure 7] This flowchart shows the processing procedure for batch category sorting. [Figure 8] This is a schematic diagram showing an example of a preview screen for batch sorting. [Figure 9] This flowchart shows the details of the sorting process. [Figure 10] This flowchart shows the processing procedures for displaying and editing the transaction list. [Figure 11] This is a schematic diagram showing an example of a transaction list screen. [Figure 12] This flowchart shows the processing procedure for tax audit risk checks according to this second embodiment. [Modes for carrying out the invention]

[0011] Accounting support methods, computer programs, and information processing devices according to embodiments of this disclosure will be described below with reference to the drawings. This disclosure is not limited to these examples, but is intended to include all modifications within the meaning and scope of the claims, as indicated by the claims. Furthermore, at least some of the embodiments described below may be combined in any way.

[0012] (Embodiment 1) Figure 1 is a schematic diagram illustrating an example configuration of an accounting processing system according to Embodiment 1. The accounting processing system according to Embodiment 1 comprises an information processing device 1, a mobile communication device 2, and a service provision server 3. The mobile communication device 2 is a smartphone, tablet terminal, etc., used by a user operating a business, and communicates with the information processing device 1 and the service provision server 3 via a communication network N.

[0013] Figure 2 is a block diagram showing an example configuration of the information processing device 1 according to this embodiment 1. The information processing device 1 is a server device that manages users' email addresses, passwords, and accounting transaction details, and performs tasks such as journal entry processing, categorization processing to separate transaction details into business or personal categories, preparation of tax returns and financial statements, tax return processing, and tax audit risk check processing. The information processing device 1 is a computer equipped with a processing unit 11 that includes one or more processors such as CPUs (Central Processing Units) and MPUs (Micro-Processing Units) to control the operation of each component of the information processing device 1. A server storage unit 12 and a server communication unit 13 are connected to the processing unit 11 via a bus.

[0014] The processing unit 11 controls the operations of each component by executing a server program 12d described later, and implements the accounting processing support method according to the present embodiment. Each functional unit of the processing unit 11 may be realized software-wise, may be realized by hardware (e.g., FPGA or ASIC), or may be realized by a combination thereof. Further, the information processing device 1 may be a multi-computer composed of a plurality of computers, or may be a virtual machine virtually constructed by software.

[0015] The server storage unit 12 includes a main storage unit and an auxiliary storage unit. The main storage unit is a memory such as a DRAM (Dynamic Random Access Memory) or an SRAM (Static RAM), and temporarily stores the server program 12d read from the auxiliary storage unit when the arithmetic processing of the processing unit 11 is executed, and various data generated by the arithmetic processing of the processing unit 11. The auxiliary storage unit is a non-volatile memory such as a hard disk or an EEPROM (Electrically Erasable Programmable ROM), and stores a user DB (Database) 12a, an accounting DB 12b, a statistical information DB 12c, a server program 12d, a journal learning model 12e, and a category classification learning model 12f.

[0016] Incidentally, the server program 12d according to the present embodiment may be recorded on the recording medium 10 in a computer-readable manner. The server storage unit 12 stores the server program 12d read from the recording medium 10 by a reading device (not shown). The recording medium 10 is a semiconductor memory such as a flash memory. Also, the recording medium 10 may be an optical disc such as a CD (Compact Disc)-ROM, a DVD (Digital Versatile Disc)-ROM, or a BD (Blu-ray (registered trademark) Disc). Furthermore, the recording medium 10 may be a magnetic disk such as a flexible disk or a hard disk, a magneto-optical disk, or the like. Also, the server program 12d may be a single program or may be composed of a plurality of programs, and may be executed on a single computer or on a plurality of computers interconnected by a communication network.

[0017] FIG. 3 is a conceptual diagram showing a configuration example of various databases. As shown in FIG. 3A, the user DB 12a stores user account (including user ID, etc.) information, business name, contact information, type of final tax return, estimated annual income information, industry information, and various information related to accounting processing support. The account information includes an account and authentication information for using the accounting processing support system according to the present embodiment, and an account and authentication information for obtaining transaction detail information from the service providing server 3 that provides the financial services used by the user. The type of final tax return includes information indicating whether the type of final tax return performed by the user is a blue return or a white return. The estimated annual income information is information indicating the annual income of the user.

[0018] Industry information indicates the user's industry. Examples of industries for sole proprietors include agriculture, fisheries, forestry, food and beverage, retail, barbering, beauty salons, education-related industries, construction, creative industries, IT-related industries, consulting, professional services, manufacturing, etc. Each industry may be further subdivided. There are no particular restrictions on the method of classifying industries; classification may be done using the Japan Standard Industrial Classification, the Ministry of Economy, Trade and Industry's industry classification table, etc. Industry classification may be systematically classified with a hierarchical structure such as major, medium, and minor classifications, or it may be a classification without a hierarchical structure.

[0019] The users are primarily sole proprietors, and the various information related to accounting support includes the average number of hours worked from home per week, the percentage of time communication equipment and related services (smartphone communication lines, internet service provider services, etc.) are used for business purposes, and the percentage of time a car is used for business purposes.

[0020] The user inputs various information related to accounting processing support, such as the type of tax return, estimated annual income, industry information, and other information, into the mobile communication device 2. The mobile communication device 2 transmits this input information to the information processing device 1, which receives the information transmitted from the mobile communication device 2 and stores it in the server storage unit 12.

[0021] As shown in Figure 3B, the accounting DB12b stores transaction details, transaction journal entries, category information indicating whether the transaction is for business or personal use, and other information related to accounting processing, which are periodically retrieved from the service provider server 3, and associate them with the user's account information. Details of the transaction details, transaction journal entries, and category information will be described later. The transaction details and transaction journal entries are examples of transaction information that show the details of transactions related to accounting processing.

[0022] As shown in Figure 3C, the statistical information DB12c stores associated record IDs (No.), transaction details, transaction journal entries, category information indicating whether it is for business or personal use, industry information, and other business-related information. Business-related information is information that helps in the sorting process when determining whether a given transaction detail belongs to the business category or the personal category. Business-related information is, for example, all or part of the information related to the above accounting processing stored in the accounting DB12b. Although an example in which the accounting DB12b and the statistical information DB12c are configured separately is described, the accounting DB12b may also be configured to be used as the statistical information DB12c.

[0023] The journal entry learning model 12e is a machine learning model that enables a computer to function so that, when the transaction name and service classification (information related to the transaction source) included in the transaction details information, and the user's industry information are input, the account title (transaction title) corresponding to the transaction in the transaction details information is output. For example, the journal entry learning model 12e is a neural network having an input layer into which the transaction name, service classification, and industry information are input, an intermediate layer that performs calculations based on learned weight coefficients on the information input to the input layer, and an output layer that outputs information indicating the account title corresponding to the transaction. Furthermore, the journal entry learning model 12e may be constructed using a Large Language Model (LLM). A Large Language Model is a machine learning model that uses a mechanism called a Transformer, for example. The Large Language Model includes the transaction name and service classification (information related to the transaction source) contained in the transaction details information, as well as the user's industry information. When a prompt is input instructing it to determine the account title of the transaction details information, the model outputs the account title of the transaction details information. Here, we have described neural networks and large-scale language models as examples of journal entry learning models 12e. However, it is also possible to use models with configurations such as multiple regression models, SVMs (Support Vector Machines), Bayesian networks, or regression trees to learn the relationship between transaction details, user industry information, and account titles through machine learning.

[0024] The category classification learning model 12f is, for example, a large-scale language model. The category classification learning model 12f includes, for example, transaction journal entry information to be classified and classification example information, and when a prompt is entered instructing the model to determine whether the transaction journal entry information belongs to a business category or a personal category, it outputs information indicating the category to which the transaction journal entry information belongs (business category or personal category). The classification example information includes multiple transaction journal entries and classification information indicating whether each transaction journal entry information belongs to a business category or a personal category. The industry information of the user attempting to categorize the transaction journal entries to be classified and the industry information associated with the classification example information are the same or similar. Note that the prompt may also include this industry information.

[0025] Note that identical industry information refers to the same industry at the lowest level classification, and similar industry information refers to the same industry at a non-lowest level classification. The server storage unit 12 stores information that shows the hierarchical structure of the industry information. Even if the industry information does not have a hierarchical structure, the server storage unit 12 may store information that associates multiple different industry information with similarity group codes that indicate the similarity of the industry information, and the processing unit 11 may be configured to determine whether multiple industry information are similar by referring to this information.

[0026] Furthermore, while we have explained that the categorization learning model 12f categorizes transaction journal entry information, it is also possible to categorize transaction detail information in a similar manner.

[0027] Furthermore, the journal entry learning model 12e and the category classification learning model 12f may be external machine learning models linked via an API (Application Programming Interface).

[0028] The server communication unit 13 is a communication device for sending and receiving various information between the mobile communication device 2 and the service provision server 3 via the communication network N. The sending and receiving of various information by the server communication unit 13 is controlled by the processing unit 11.

[0029] Figure 4 is a block diagram showing an example configuration of the portable communication device 2 according to this embodiment 1. The portable communication device 2 is a portable wireless communication device such as a smartphone, mobile phone, tablet terminal, or PDA (Personal Digital Assistant). The portable communication device 2 includes a control unit 21 that controls the operation of each component of the portable communication device 2.

[0030] The control unit 21 is a microcomputer having one or more processors such as CPUs or MPUs, ROM (Read Only Memory), RAM (Random Access Memory), input / output interfaces, etc. The input / output interfaces of the control unit 21 are connected to a storage unit 22, a communication unit 23, a display unit 24, an operation unit 25, a speaker 26, and a microphone 27, etc. ROM stores the programs necessary for the initial operation of the computer. RAM is a type of memory such as DRAM or SRAM, and temporarily stores the computer program 22a described later, which is read from the storage unit 22 when the control unit 21 performs calculation processing, or various data generated by the calculation processing of the control unit 21. The CPU controls the operation of each component by executing the computer program 22a and performs processing related to accounting support. Each functional part of the control unit 21 may be implemented in software, in hardware (e.g., FPGA or ASIC), or in combination thereof.

[0031] The storage unit 22 is a non-volatile memory such as an EEPROM or flash memory, and stores a computer program 22a necessary for the accounting processing support according to this embodiment. The computer program 22a is downloaded from an external computer (not shown) connected to the communication network N.

[0032] In this embodiment, the computer program 22a may be recorded on the recording medium 20 in a manner that is computer-readable. The storage unit 22 stores the computer program 22a read from the recording medium 20 by a reading device (not shown). The recording medium 20 is a semiconductor memory such as flash memory. The recording medium 20 may also be an optical disc such as a CD-ROM, DVD-ROM, or BD (Blu-ray® Disc). Furthermore, the recording medium 20 may be a magnetic disc such as a flexible disk or hard disk, or a magneto-optical disc. In addition, the computer program 22a may be a single program or composed of multiple programs, and may be executed on a single computer or on multiple computers interconnected by a communication network.

[0033] The communication unit 23 is a communication device for sending and receiving various information with other mobile communication devices 2, information processing devices 1 and service provision servers 3 connected to the communication network N, and other external communication devices via a base station. The communication unit 23 sends and receives voice calls and various data using, for example, a 3G (Generation) line, a 4G line, a 5G line, or an LTE (Long Term Evolution) line. The communication unit 23 may also be a communication device that performs wireless LAN communication compliant with standards such as IEEE 802.11 or WiFi.

[0034] The display unit 24 is a liquid crystal panel, an organic EL display, an electronic paper display, a plasma display, etc. The display unit 24 displays various information corresponding to the image data or video data provided by the control unit 21.

[0035] The operation unit 25 is, for example, a touch sensor or mechanical operation button provided on the surface or inside the display unit 24. The control unit 21 can receive user operations such as swipe operations and tap operations from the operation unit 25.

[0036] The service provider server 3 shown in Figure 1 is a server for a business operator that provides various services such as banks, credit cards, prepaid cards, electronic money, e-commerce sites that accept electronic payments, and online payment services, and has the same hardware configuration as the information processing device 1. The service provider server 3 has an API (Application Programming Interface) and transmits user transaction details information to the information processing device 1 in response to a request from the information processing device 1. The transaction details information includes, for example, the transaction date, transaction name, transaction amount, and service classification. The transaction date is information indicating the year, month, and day the transaction took place. The transaction name is a string indicating the content of the transaction. The transaction amount includes the income amount and the expenditure amount. The service classification is information indicating the classification of the service on which the transaction was performed, specifically the service of the financial service provider. In other words, the service classification is information indicating the source of the transaction details information. Service classifications include, for example, banks, credit cards, prepaid cards, electronic money, e-commerce sites, etc. The information processing device 1 receives the transaction details information transmitted from the service provider server 3 and stores it in the server storage unit 12.

[0037] <Visualization of category classifications by other users> Figure 5 is a flowchart showing the accounting processing procedure according to this embodiment 1. The accounting processing system according to this embodiment provides information that can be used as a reference for determining whether other users in the same industry are classifying transaction details as business or personal.

[0038] The processing unit 11 of the information processing device 1 periodically acquires transaction details information from the service provision server 3 (step S11). For example, the processing unit 11 retrieves transaction details information once a day.

[0039] Next, the processing unit 11 performs journal entry processing on the acquired transaction details information (step S12). The information obtained through the journal entry processing is called transaction journal entry information. Transaction journal entry information is obtained by classifying the transactions shown in the transaction details information into debits and credits and allocating them to the corresponding accounts, and includes information such as the transaction date, transaction name, transaction amount, service classification, and account. For example, the processing unit 11 inputs the transaction name, service classification, and user industry information contained in the transaction details information into the journal entry learning model 12e, and identifies the account corresponding to the transaction based on the information output from the journal entry learning model 12e.

[0040] Then, with respect to a single transaction detail information that is subject to category classification obtained in step S11, the processing unit 11 identifies the percentage of other users who are the same as or similar to the user and have classified the said transaction detail information into business category and personal category, respectively, based on the information stored in the statistical information DB 12c (step S13).

[0041] Specifically, the processing unit 11 refers to the user DB 12a and identifies the industry information of the user. Then, the processing unit 11 reads the transaction journal entry information and category information of other users associated with the same or similar industry information as the user whose category classification is to be performed. Based on the read transaction journal entry information and category information, the processing unit 11 calculates the proportion of business categories and personal categories into which transaction journal entries of the same type as the transaction journal entry information to be classified. Transaction journal entry information of the same type is, for example, transaction journal entry information with the same transaction name and account title. Transaction journal entry information with the same transaction name, account title and service classification may also be considered as transaction journal entry information of the same type. The algorithm for determining whether transaction journal entry information is of the same type is not particularly limited. In particular, when using the category classification learning model 12f, the similarity or difference of transaction journal entry information is determined by the learning model. While the above percentage was explained using transaction journal entry information from other users with the same industry, to improve accuracy, the system may be configured to read transaction journal entry information and category information from other users who have the same or similar information, including not only the industry of the user performing the category classification, but also the type of tax return, estimated annual income, and other information related to accounting support, in order to calculate the above percentage. Furthermore, while an example of identifying the proportion of category segregation of transaction journal entry information has been described, the proportion of category segregation of transaction detail information may be similarly identified. In this case, the processing unit 11 calculates the proportion of business and personal categories to which transaction detail information of the same type as the transaction detail information to be segregated is segregated, based on the transaction detail information and category information. The algorithm for determining whether transaction detail information is of the same type is not particularly limited.

[0042] The processing unit 11 of the information processing device 1 transmits transaction journal entry information and information for displaying the percentage of category classification identified in step S13 to the user's mobile communication device 2 (step S14). As an example of transaction information that the information processing device 1 transmits to the mobile communication device 2, transaction journal entry information is described, but it may also be configured to transmit transaction detail information to the mobile communication device 2. The account titles of the journal entries are not displayed on the mobile communication device 2, but it is possible to perform the classification process for personal and business use.

[0043] The mobile communication device 2 receives transaction journal entry information transmitted from the information processing device 1, and the percentages at which other users in the same or similar industries categorize the transaction details into business and personal categories, respectively (step S15). The control unit 21 of the mobile communication device 2 then displays the transaction categorization operation screen 4 on the display unit 24 (step S16). The control unit 21 also displays the percentages at which other users in the same or similar industries categorize the transaction details into business and personal categories, respectively, on the display unit 24 (step S17).

[0044] For example, the control unit 21 displays the number of transaction journal entries that have not been categorized (hereinafter referred to as "uncategorized transaction journal entries") on the display unit 24. The number of uncategorized transaction journal entries may be displayed as a notification badge on the icon related to the computer program 22a. When the icon for the computer program 22a is tapped, the control unit 21 displays the transaction categorization operation screen 4 on the display unit 24.

[0045] Figure 6 is a schematic diagram showing the transaction classification operation screen 4 according to this embodiment 1. The transaction classification operation screen 4 includes one journal entry information image 40. If multiple transaction journal entry information is received in step S15, the journal entry information images 40 based on the latest transaction journal entry information are displayed in order. The journal entry information image 40 is a memo-type image such as a rectangle or a rounded-corner rectangle. The journal entry information image 40 is displayed approximately in the center of the display unit 24 in the left-right direction. The journal entry information image 40 includes the display of transaction date, service classification, transaction name, account title, transaction amount, etc., which are included in the transaction journal entry information. In this embodiment 1, a journal entry image 40 based on transaction journal entry information is described, but it is also possible to configure the system to display a journal entry image 40 created based on transaction detail information. In this case, account titles are not displayed in the journal entry image 40.

[0046] Furthermore, the transaction classification operation screen 4 includes a category classification ratio display section 41 that shows the proportion of other users in the same or similar industries who classify the transaction details into business categories and personal categories, respectively. The category classification ratio display section 41 includes, for example, a gauge meter image showing the proportion and numerical characters that directly display the proportion. The gauge meter image includes, but is not limited to, bar gauge images, circular gauge images, sector gauge images, mechanical meter images, etc. The numerical characters are, for example, numbers that represent the proportion of classification into business categories and personal categories as a percentage.

[0047] Furthermore, the transaction sorting operation screen 4 includes an unprocessed items display unit 42. The unprocessed items display unit 42 displays the total number of transaction journal entries and the number of unsorted transaction journal entries. The unprocessed items display unit 42 is displayed above the journal entry information image 40.

[0048] Furthermore, the transaction sorting operation screen 4 includes a hold icon 43 for sorting transactions into a hold category, a manual registration icon 44 for manually registering transaction details, and a screenshot icon 45 for manually registering transaction details by taking an image of a receipt or other transaction details. If the hold icon 43 is operated, the mobile communication device 2 sorts the transaction journal entry information into the sorting hold category. The sorting hold category is the category to which transaction journal entry information whose sorting process into the business category and personal category has been put on hold belongs. When the manual registration icon 44 is operated, the mobile communication device 2 displays a screen for entering transaction journal entry information and accepts input of whether it is an expense or income, the transaction amount, the date the transaction took place, the account title, and the transaction name. The information processing device 1 stores the transaction journal entry information, including the entered content, in the accounting DB 12b. When the screenshot icon 45 is operated, the mobile communication device 2 takes a picture of the transaction details such as a receipt using an imaging unit (not shown), or reads the image data of the already captured transaction details from the storage unit 22 and transmits the image data of the transaction details to the information processing device 1. The information processing device 1 receives the image data of the transaction details, extracts the transaction details information from the image data using OCR (Optical Character Recognition), and stores the transaction details information or transaction journal entry information including the extracted information in the accounting DB 12b.

[0049] Furthermore, the transaction classification operation screen 4 includes a transaction list icon 4a for displaying a list of transaction details, a sorting icon 4b for categorizing transaction details on the transaction classification operation screen 4, and a tax return icon 4c for filing a tax return. When the transaction list icon 4a is clicked by the user, the transaction list screen 6 shown in Figure 11 is displayed. When the sorting icon 4b is clicked, the transaction classification operation screen 4 shown in Figure 6 is displayed. When the tax return icon 4c is operated, the status of category classification, the tax return procedure, operation images for operating the tax return process, and the tax audit risk check results described in Embodiment 2 are displayed.

[0050] Next, returning to Figure 5, the control unit 21, having completed the processing in step S17, monitors the swipe operation by the operation unit 25 and determines whether the journal entry information image 40 has been swept to the right (first direction) (step S18). If the journal entry information image 40 has been swept to the right (step S18: YES), the control unit 21 categorizes the transaction journal entry information related to the journal entry information image 40 into the business category (step S19).

[0051] If the journal entry information image 40 has not been swiped to the right (step S18: NO), the control unit 21 monitors the swipe operation by the operation unit 25 and determines whether or not the journal entry information image 40 has been swiped to the left (second direction) (step S20). If the journal entry information image 40 has been swiped to the left (step S20: YES), the control unit 21 categorizes the transaction journal entry information related to the journal entry information image 40 into personal categories (step S21).

[0052] If the hold icon 43 is tapped, the control unit 21 sorts the transaction journal entry information related to the journal entry information image 40 into a sorting hold category and puts the category sorting process on hold.

[0053] If the transaction journal entry information is categorized by the processing in step S19 or step S21, the control unit 21 transmits the categorized transaction journal entry information results to the information processing device 1 (step S22). The processing unit 11 of the information processing device 1 receives the categorized classification results transmitted from the mobile communication device 2 and stores them in the accounting DB 12b (step S23). Then, the processing unit 11 stores the categorized classification results as statistical information for various users in the statistical information DB 12c (step S24). The information processing device 1 can communicate with the mobile communication devices 2 of multiple users, collect the categorized classification results of transaction journal entry information or transaction detail information from multiple users, and store statistical information related to the categorized classification results of various users in the statistical information DB 12c.

[0054] Through the above process, users who intend to categorize transaction journal entries or transaction details can learn about the trends (the proportion of entries categorized into each category) of how other users in the same or similar industries categorize similar transaction journal entries or transaction details into business or personal categories. Users can then categorize their own transaction journal entries or transaction details by referring to the categorization trends of other users. If the above proportions are heavily skewed to one side, the reliability of the categorization result is relatively high, and users can perform appropriate accounting by similarly categorizing their entries.

[0055] <Bulk Category Separation> Figure 7 is a flowchart showing the processing procedure for batch categorization. The following describes an example of categorizing transaction journal entry information, but it may be configured to categorize transaction detail information in a similar manner. When an operation is performed to batch process the categorization of multiple unclassified transaction journal entry pieces, the processing unit 11 of the information processing device 1 obtains the unclassified transaction journal entry information of a single user who requested the batch categorization process, that is, the transaction journal entry information that is the target of batch categorization, from the accounting DB 12b (step S31).

[0056] Next, the processing unit 11 selects a predetermined number of trial transaction journal entries from the transaction information to be sorted (step S32) and performs the category sorting process (step S33). The processing unit 11 sorts the trial transaction journal entries into categories based on the category sorting results of multiple similar transaction journal entries previously performed by one user and the category sorting results of multiple similar transaction journal entries performed by other users in the same or similar industry as that user. Details of the category sorting will be described later.

[0057] Next, the processing unit 11 transmits the results of the trial categorization of a predetermined number of transaction journal entries to the portable communication device 2 (step S34). The categorization results include multiple transaction journal entries and category information indicating the category to which each transaction journal entry belongs.

[0058] The mobile communication device 2 receives the category sorting results transmitted from the information processing device 1 (step S35), and displays the batch category sorting results based on the received category sorting results (step S36). For example, the control unit 21 displays the batch sorting preview screen 5 on the display unit 24.

[0059] Figure 8 is a schematic diagram showing an example of the batch sorting preview screen 5. The batch sorting preview screen 5 includes multiple block images 51, each showing multiple transaction journal entry information for the trial. Each block image 51 contains one transaction journal entry. Each block image 51 includes a category display icon 52. The category display icon 52 is an icon that indicates whether the transaction journal entry information belongs to the business category or the personal category.

[0060] Furthermore, the batch sorting preview screen 5 includes a batch sorting button 53 for instructing the execution of batch sorting, and a cancel operation unit 54 for canceling the execution of batch sorting.

[0061] The control unit 21 receives requests to modify and execute the batch category sorting results, or to cancel the batch sorting, on the batch sorting preview screen 5, and sends instructions to the information processing device 1 to modify and execute the batch category sorting results, or to cancel the batch sorting, depending on the content of the request (step S37). For example, the control unit 21 of the mobile communication device 2 monitors the swipe operation of the block image 51 by the operation unit 25 and receives requests to modify the category sorting results.

[0062] Specifically, the control unit 21 monitors the swipe operation of the block image 51 by the operation unit 25 and determines whether the block image 51 has been swept to the right (first direction). If the block image 51 has been swept to the right, the control unit 21 reclassifies the transaction journal entry information related to the block image 51 into the business category. In addition, if the block image 51 has been swept to the right, the control unit 21 may display text such as "Classify for business" on the back of the block image 51.

[0063] If the block image 51 is not swept to the right, the control unit 21 monitors the swipe and tap operations on the block image 51 by the operation unit 25 and determines whether the block image 51 has been swept to the left (second direction). If the block image 51 is swept to the left, the control unit 21 reclassifies the transaction journal entry information related to the block image 51 into a personal category. In addition, if the block image 51 is swept to the left, the control unit 21 may display text such as "Classify for personal use" on the back of the block image 51.

[0064] The information processing device 1 receives instructions transmitted from the mobile communication device 2, namely instructions to correct and execute the batch category sorting results, or instructions to cancel the batch sorting (step S38). The processing unit 11 determines whether or not to cancel the batch sorting based on the received instructions (step S39). If it is determined that the batch sorting should be canceled (step S39: YES), the processing unit 11 finishes the processing related to the batch sorting.

[0065] If the instruction is to perform a batch sorting (step S39: NO), the processing unit 11 determines whether or not to modify the category sorting result based on the received instruction (step S40). If it is determined that there is a modification to the category sorting result (step S40: YES), the processing unit 11 stores the modification details of the trial result, i.e., the transaction journal entry information of the trial target and the modified category information, in the accounting DB 12b (step S41).

[0066] If it is determined that there are no changes to the category classification results (step S40: NO), or if the processing of storing the changes to the category classification results has been completed, the processing unit 11 performs the category classification process for the remaining transaction journal entry information (step S42).

[0067] Then, the processing unit 11 transmits the results of the batch categorization of multiple transaction journal entry information to the portable communication device 2 (step S43). The control unit 21 of the portable communication device 2 receives the results of the batch categorization transmitted from the information processing device 1 (step S44), displays the received results of the batch categorization (step S45), and finishes processing.

[0068] Figure 9 is a flowchart detailing the sorting process. The processing unit 11 of the information processing device 1 retrieves the category sorting history of the user who requested the batch sorting process for the transaction journal entry information that is the target of the sorting process from the accounting DB 12b (step S51). In other words, if the user has previously sorted the category of similar transaction journal entry information, the processing unit 11 retrieves that transaction journal entry information and category information.

[0069] Next, the processing unit 11 determines, based on the category classification history, whether the proportion of transaction journal entries classified into business categories or personal categories is equal to or greater than a predetermined proportion (step S52). For example, the processing unit 11 determines whether the proportion of either business categories or personal categories is 70% or greater. The processing in step S52 is rule-based.

[0070] If the processing unit 11 determines that the proportion of transaction journal entries categorized into business or personal categories is equal to or greater than a predetermined percentage (Step S52: YES), the processing unit 11 categorizes the transaction journal entries based on the user's category categorization history (Step S53). Specifically, the processing unit 11 categorizes the transaction journal entries subject to this categorization process into categories that have been categorized with a probability of 70% or more in the past.

[0071] If it is determined that the proportion of transaction journal entries categorized into business or personal categories is less than a predetermined proportion (Step S52: NO), the category sorting history of users with the same or similar industry as the user who requested the batch sorting process is retrieved from the accounting DB12b (Step S54). In other words, if another user with the same or similar industry has previously sorted similar transaction journal entries into categories, the transaction journal entries and category information are retrieved.

[0072] Next, the processing unit 11 determines, based on the category classification history of other users, whether the proportion of transaction journal entries classified into business categories or personal categories is above a predetermined percentage (step S55). For example, the processing unit 11 determines, as described above, whether the proportion of either business categories or personal categories is 70% or more. The processing in step S55 is rule-based.

[0073] If the processing unit 11 determines that the proportion of transaction journal entries categorized into business or personal categories is equal to or greater than a predetermined percentage (Step S55: YES), the processing unit 11 categorizes the transaction journal entries based on the category categorization history of other users (Step S56). Specifically, the processing unit 11 categorizes the transaction journal entries subject to this categorization process into categories that other users have categorized with a probability of 70% or more in the past.

[0074] If the processing unit 11 determines that the proportion of transaction journal entries categorized into business or personal categories in the category classification history of other users is less than a predetermined proportion (step S55: NO), the processing unit 11 uses the category classification learning model 12f to categorize the transaction journal entries (step S57).

[0075] Specifically, the processing unit 11 inputs a prompt into the category classification learning model 12f that includes the transaction journal entry information to be classified, the category classification history of the user who requested the batch classification process, and the category classification history of other users with the same or similar industry as the said user, instructing the model to determine whether the transaction journal entry information to be classified belongs to the business category or the personal category, thereby causing the model to output information indicating the category to which the transaction journal entry information belongs.

[0076] If the categorization results were modified during a trial of batch categorization, it is recommended to include the transaction journal entry information for the trial and the modified categorization results in the above prompt and input them into the categorization learning model 12f. This will allow for more accurate categorization.

[0077] Through the above process, it is possible to automatically and collectively categorize transaction journal entry information or transaction detail information, taking into account the user's industry information and the categorization results of other users.

[0078] <List and batch editing of transaction journal entry information> Figure 10 is a flowchart showing the processing procedure for displaying and editing the transaction list. When the batch category sorting process is completed, or when the transaction list icon 4a on the transaction sorting operation screen 4 is operated, the processing unit 11 transmits the user's transaction list information to the mobile communication device 2 (step S71). The transaction list information is information for displaying a list of the transaction details and categories performed by the user, and includes, for example, multiple transaction sorting information and category information.

[0079] The mobile communication device 2 receives transaction list information transmitted from the information processing device 1 (step S72), and displays the user's transaction list screen 6 on the display unit 24 based on the received transaction list information (step S73).

[0080] Figure 11 is a schematic diagram showing an example of the transaction list screen 6. The basic structure of the transaction list screen 6 is the same as that of the preview screen 5, and includes multiple block images 61, each showing multiple transaction journal entries for the user. Each block image 61 contains one transaction journal entry. Each block image 61 includes a category display icon 62. The category display icon 62 indicates whether the transaction journal entry belongs to the business category or the personal category.

[0081] The control unit 21 accepts corrections to the category classification of transaction journal entry information on the transaction list screen 6. For example, the control unit 21 of the mobile communication device 2 monitors the swipe operation of the block image 61 by the operation unit 25 (step S74), accepts corrections to the category classification results, and executes the process of changing the category (step S75). If the block image 61 is swept to the right (first direction) (step S74: YES), the control unit 21 corrects the transaction journal entry information related to the block image 61 to the business category (step S75). If the block image 61 is swept to the left (second direction) (step S74: YES), the control unit 21 corrects the transaction journal entry information related to the block image 61 to the personal category (step S75). When the category display icon 62 is operated (step S76: YES), the control unit 21 displays a screen that accepts editing of transaction journal entry information and executes the editing process for transaction journal entry information (step S77).

[0082] The transaction list screen 6 also includes a sort button 63 for sorting by date (newest first), a filtering condition input section 64 for narrowing down the transaction journal entry information to be displayed in the list, and a batch editing operation section 65. When the sort button 63 for sorting by date (newest first) is pressed, the transaction journal entry information is sorted in order of transaction date (newest first).

[0083] When the filtering condition input unit 64 is operated, the mobile communication device 2 displays a search condition input screen (not shown) for entering filtering conditions. The search condition input screen includes, for example, a text input field for entering free words, multiple icons for specifying categories, buttons for selecting whether it is an expense or an income, a text input field for specifying an amount range, a button for selecting a financial institution, a button for selecting an account, and so on.

[0084] When the control unit 21 of the mobile communication device 2 receives input of search conditions from the operation unit 25 (step S78: YES), it transmits the received search conditions to the information processing device 1. The information processing device 1 receives the search conditions transmitted from the mobile communication device 2, narrows down the transaction journal entry information based on the received search conditions, and transmits transaction list information, including the narrowed down transaction journal entry information and category information, to the mobile communication device 2. The mobile communication device 2 receives the transaction information and displays the transaction list (step S79). Note that the filtering of transaction journal entry information to be displayed in the list may be configured to be performed on the mobile communication device 2 side.

[0085] When the batch editing operation unit 65 is operated (step S80), the mobile communication device 2 accepts the selection of transaction journal entry information from the list of transaction journal entry information to which the user wishes to change the content in bulk (step S81). For example, the mobile communication device 2 displays a check box on the block image 61 of the transaction journal entry information and accepts the check operation at the operation unit 25. The mobile communication device 2 also displays a batch editing button (not shown) on the transaction list screen 6. When the batch editing button is operated, the mobile communication device 2 accepts the selection of the category to which the selected transaction journal entry information belongs at the operation unit 25 (step S81). The mobile communication device 2 transmits the selected transaction journal entry information and category information to the information processing device 1 (step S82). The information processing device 1 receives the transaction journal entry information and category information transmitted from the mobile communication device 2 and stores the received information in the accounting DB 12b and the statistical information DB 12c (step S83). Furthermore, the batch editing process for transaction journal entries may be configured so that the information processing device 1 performs the processing in substance via the mobile communication device 2, or the information processing device 1 and the mobile communication device 2 may work together to perform the processing while communicating information.

[0086] Through the above process, the results of the batch sorting process can be viewed in the transaction list, similar transaction journal entries can be filtered, and the category information of those transaction journal entries can be edited in bulk. By combining the batch sorting process and the batch editing process, transaction journal entries or transaction information can be sorted more efficiently into business categories or personal categories.

[0087] As described above, according to this embodiment 1, the sorting-related work for users to categorize transaction information related to accounting into business categories or personal categories can be supported while taking into account the user's industry.

[0088] Specifically, as shown in Figure 6, it is possible to provide information that can be used as a reference for deciding how to categorize your own transactions, such as whether other users in the same industry are categorizing transaction journal entries or transaction details as business or personal.

[0089] Furthermore, the information processing device 1 can automatically categorize a large amount of transaction journal entry information or transaction detail information into business categories or personal categories. In particular, in this embodiment, the transaction journal entry information or transaction detail information can be automatically categorized in bulk, taking into account the user's industry.

[0090] (Embodiment 2) The accounting system, etc., in Embodiment 2 differs from Embodiment 1 in that it determines whether the categorization of transaction journal entry information is appropriate from the perspective of a tax audit. In Embodiment 1, the information processing device 1 directly supports the categorization of transaction journal entry information through batch categorization processing and supports the determination of categorization through visualization processing of categorization by other users. In Embodiment 2, the information processing device 1 determines whether the categorization of transaction journal entry information is appropriate for all transactions conducted throughout the year, taking into account the user's industry and based on information from the statistical information DB 12c, thereby indirectly supporting the categorization processing.

[0091] <Tax audit risk check process> The information processing device 1 according to Embodiment 2 executes the following tax audit risk check process when the user operates the tax return icon 4c. The tax audit risk check process is a process that evaluates the risk of being subject to a tax audit, and includes a process that calculates and determines the degree of deviation from the category classification of other users in the same or similar industry as the user. Since it is presumed that many other users appropriately categorize transaction journal entries into business and personal categories, the tax audit risk can be checked by comparing the transaction journal entries and category information of the user who desires a tax audit risk check with the transaction journal entries and category information of other users in the same industry.

[0092] Figure 12 is a flowchart showing the processing procedure for the tax audit risk check according to this embodiment 2. The processing unit 11 of the information processing device 1 obtains transaction journal entry information and category information of a user who is the target of the tax audit risk check from the accounting DB 12b (step S211). The target of the tax audit risk check is multiple transaction journal entry information related to the current tax year.

[0093] The processing unit 11 calculates sales for the current tax year based on the transaction journal entry information obtained in step S211 (step S212). Then, for each account, the processing unit 11 calculates expenses based on the transaction journal entry information for that account and calculates the ratio of expenses to sales calculated in step S212 (step S213). This ratio calculation may be performed for each account in the major or minor categories.

[0094] Next, the processing unit 11 obtains transaction journal entry information and category information of other users whose industry is the same as or similar to the above-mentioned user from the statistical information DB 12c (step S214).

[0095] The processing unit 11 calculates sales for a predetermined period (e.g., one year) based on the transaction journal entry information obtained in step S213, similar to steps S212 and S213 (step S215). Then, for each account, the processing unit 11 calculates expenses based on the transaction journal entry information for that account and calculates the ratio of expenses to sales calculated in step S215 (step S216). The processing unit 11 may also be configured to calculate the variance or standard deviation of this ratio.

[0096] Next, the processing unit 11 determines the presence or degree of tax audit risk by comparing the expense ratio calculated in step S213 with the expense ratio calculated in step S216 (step S217). The determination of the presence or degree of tax audit risk may be performed for each account. The processing unit 11 may determine the presence or degree of tax audit risk based on the magnitude of the difference between the ratio calculated for one user and the ratio calculated for other users in the same industry. Alternatively, the variance or standard deviation may be considered, and the presence or degree of tax audit risk may be calculated based on the magnitude of the difference with respect to the variance or standard deviation.

[0097] Furthermore, the processing unit 11 determines the presence or degree of other factors that may pose a tax audit risk (step S218). For example, the server storage unit 12 stores account titles and upper limits on the ratio of expenses to sales for each industry, and the processing unit 11 may determine the presence or degree of a tax audit risk by comparing the ratio of expenses to sales calculated for each account title in step S213 with the upper limit on the ratio of expenses to sales. In addition, the processing unit 11 may determine that there is a tax audit risk when the company is in a state of continuous losses and sales are just below 10 million yen. Note that the processing in step S218 is not mandatory.

[0098] Next, the processing unit 11 transmits the tax audit risk check result, which is the determination result of steps S217 and S218, to a user's mobile communication device 2 (step S219). The mobile communication device 2 receives the tax audit risk check result transmitted from the information processing device 1 (step S220) and displays the tax audit risk check on the display unit 24 (step S221).

[0099] As described above, according to this second embodiment, it is possible to determine the presence and degree of tax audit risk based on the information in the statistical information DB12c, taking into account the user's industry. In other words, it is possible to determine whether or not the categorization of transaction journal entry information is being done appropriately. [Explanation of Symbols]

[0100] 1: Information Processing Device 2: Portable communication device 3: Service Provider Server 4: Transaction Classification Operation Screen 4a: Transaction list icon 4b: Sorting icon 4c: Tax return icon 5: Preview screen 6: Transaction list screen 10: Recording media 11: Processing Section 12: Server Storage Unit 12a: User DB 12b: Accounting DB 12c: Statistics information DB 12d: Server program 12e: Journal entry learning model 12f: Category-based learning model 13: Server Communication Unit 20: Recording media 21: Control Unit 22: Storage section 23: Communications Department 24:Display section 25:Operation section 26: Speaker 27: Mike 40: Journal entry information image 41: Category Classification Ratio Display Section 42: Display section for the number of unprocessed items 43: Hold icon 44: Manual registration icon 45: Screenshot icon 51: Block image 52: Category display icon 53: Batch sorting button 54: Cancel operation unit N: Communication network

Claims

1. Transaction information for each user, showing the details of the transactions related to accounting processing, is sent to each user. The aforementioned multiple users collect the sorting results, which categorize the transaction information into business or personal categories. The system stores statistical information that associates the transaction information of multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the users who performed the sorting. The categorization process of transaction information by a single user is supported based on statistical information related to the same or similar industry information as that user. Methods for supporting accounting processing.

2. Visualization of sorting status With respect to the transaction information that is subject to classification by the aforementioned user, the proportion of other users who are the same as or similar in industry as the aforementioned user who classified the transaction information into the business category or the personal category is identified based on the statistical information. When the aforementioned user categorizes the transaction information, information for displaying the percentage is sent to the user. The accounting processing support method according to claim 1.

3. The journal entry information image based on the acquired transaction information is displayed on the user's mobile communication device. The aforementioned ratio is displayed on the mobile communication device. The system accepts operations on the aforementioned journal entry information image. Depending on the operation performed on the aforementioned journal entry image, the transaction information related to the journal entry image is categorized into either a business category or a personal category. The accounting processing support method according to claim 2.

4. Complete outsourcing of sorting Based on the sorting results of multiple transactions previously sorted by the aforementioned user, and statistical information related to the industry information of other users whose industry is the same as or similar to that of the aforementioned user, new multiple transactions of the aforementioned user are sorted into the aforementioned business category or the aforementioned personal category. The accounting processing support method according to any one of claims 1 to 3.

5. When classifying new transaction information of the aforementioned user into the business category or the personal category, some of the categories of the transaction information are classified based on the classification results from when the aforementioned user previously classified multiple transaction information, and statistical information related to the industry information of other users whose industry is the same or similar as that of the aforementioned user. The results of sorting the aforementioned portion of the transaction information are sent to the aforementioned user one. Obtain the details of the corrections made to the sorting results of some of the aforementioned transaction information, Based on the sorting and corrected sorting results of the acquired portion of the transaction information, the sorting results of multiple transaction information previously sorted by the same user, and statistical information related to the industry information of other users whose industry is the same or similar as that of the same user, each of the transaction information of the user is sorted into the business category or the personal category. The accounting processing support method according to claim 4.

6. Based on the transaction information of the aforementioned user, sales are calculated. Based on the transaction information of the aforementioned user, the expenses are calculated for each transaction item. The ratio of sales and expenses is calculated for each of the aforementioned transaction items. Based on the statistical information relating to the same or similar industry information as the aforementioned user, the ratio of sales and expenses is calculated for each transaction item. The ratio of sales and expenses calculated based on the transaction information of the aforementioned user is compared with the ratio of sales and expenses calculated based on statistical information. The accounting processing support method according to claim 1.

7. Transaction information for each user, showing the details of the transactions related to accounting processing, is sent to each user. The aforementioned multiple users collect the sorting results, which categorize the transaction information into business or personal categories. The system stores statistical information that associates the transaction information of multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the users who performed the sorting. The categorization process of transaction information by a single user is supported based on statistical information related to the same or similar industry information as that user. A computer program that causes a computer to perform a process.

8. It comprises a transmission unit that sends transaction information for each of multiple users, showing the details of transactions related to accounting processing, to each user, and a control unit, The control unit, The aforementioned multiple users collect the sorting results, which categorize the transaction information into business or personal categories. The system stores statistical information that associates the transaction information of multiple users, the sorting results of the collected transaction information, and industry information indicating at least the industry of the users who performed the sorting. The categorization process of transaction information by a single user is supported based on statistical information related to the same or similar industry information as that user. Information processing device.

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