Accounting processing device, accounting processing method, and accounting processing program

Abstract

To provide an accounting processor, an accounting processing method and an accounting processing program capable of realizing one transaction two journal entries for automatically generating a fund balance journal required to create a fund balance statement by a net property journal equivalent to business accounting.SOLUTION: An accounting processor creates net property journal data set by connecting voucher classifications, account titles, balance classifications, and amounts, and creates fund balance journal data set by connecting the voucher classifications, the account titles, the balance classifications and the amounts by converting the net property journal data on the basis of a title information conversion master set by associating account titles, voucher classifications and balance classifications of a conversion source with account titles of a conversion destination, and a voucher classification conversion master set by associating the voucher classification of the conversion source with the voucher classifications of the conversion destination.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to an accounting processing device, an accounting processing method, and an accounting processing program. [Background technology]

[0002] Patent Document 1 discloses a configuration that enables a flow-type net worth change statement to be created by inputting one journal entry required for creating a stock-type net worth change statement. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Publication No. 10-171908 Summary of the Invention [Problem to be solved by the invention]

[0004] However, the invention described in the above Patent Document 1 has a problem in that the cash flow journal entries required for creating a cash flow statement of a public interest corporation cannot be automatically generated from the net assets journal entries.

[0005] The present invention has been made in consideration of the above problems, and has an object to provide an accounting processing device, an accounting method, and an accounting processing program that can realize one transaction, two entries, by automatically generating the cash flow journal entries required for creating a cash flow statement from a net asset journal entry equivalent to that used in corporate accounting. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the accounting processing device of the present invention is an accounting processing device equipped with a memory unit and a control unit, wherein the memory unit comprises an item information conversion storage means for storing an item information conversion master set by linking the source account item, voucher category, and debit / credit category, and the destination account item, and a voucher category conversion storage means for storing a voucher category conversion master set by linking the source voucher category and the destination voucher category, and the control unit comprises a net asset journal entry creation means for creating net asset journal entry data set by linking the voucher category, the account item, the debit / credit category, and the amount, and a fund income / disposal journal entry creation means for converting the net asset journal entry data based on the item information conversion master and the voucher category conversion master, thereby creating fund income / disposal journal entry data set by linking the voucher category, the account item, the debit / credit category, and the amount.

[0007] In addition, in the accounting processing device of the present invention, the memory unit further comprises a trial balance storage means for storing a trial balance worktable in which the account items, accrual period, amount, and business type, business location or service type are linked to each other, and a beginning-of-period linking storage means for storing a beginning-of-period linking master in which beginning-of-period items, ending-of-period items, and carryover account items are linked to each other, and the control unit further comprises a beginning-of-period carryover journal entry creation means for creating beginning-of-period carryover journal entry data, with the accrual date as the beginning of the period, based on the trial balance worktable and the beginning-of-period linking master, in which the account items, the debit / credit classification, and the amount are linked to each other.

[0008] In addition, in the accounting processing device of the present invention, the memory unit further includes an affiliation information conversion storage means for storing an affiliation information conversion master set in linkage with the business type of the source business and the business type of the destination business, and the net asset journal entry creation means creates the net asset journal entry data set in linkage with the voucher classification, the business type, the account item, the debit / credit classification, and the amount, and the cash flow journal entry creation means creates the cash flow journal entry data set in linkage with the voucher classification, the business type, the account item, the debit / credit classification, and the amount by converting the net asset journal entry data based on the affiliation information conversion master, the account information conversion master, and the voucher classification conversion master.

[0009] In addition, in the accounting processing device of the present invention, the memory unit further includes an import voucher history storage means for storing an import voucher history table that sets the import history of the net asset journal data imported when the cash flow journal data was created, and the cash flow journal creation means uses the net asset journal data for which the import history is not set in the import voucher history table to convert the net asset journal data based on the item information conversion master and the voucher category conversion master, thereby creating the cash flow journal data in which the voucher category, the account item, the debit / credit category, and the amount are linked together, and updates the import voucher history table with the import history of the net asset journal data.

[0010] In the accounting processing device according to the present invention, the import history is a record of the date on which the net asset journal data was imported.

[0011] In addition, in the accounting processing device of the present invention, the memory unit further includes a journal entry memory means for storing journal entry data including the net asset journal entry data, and a total item range setting memory means for storing the account items of the total setting and a total item range setting master that is set in association with the calculation content, and the control unit further includes a total item trial balance creation means for creating the total item trial balance worktable from the journal entry data based on the total item range setting master.

[0012] In addition, the accounting processing method of the present invention is an accounting processing method to be executed by an accounting processing device having a memory unit and a control unit, the memory unit comprises an item information conversion storage means for storing an item information conversion master set by linking the account item, voucher category, and debit / credit category of the source account item, and the account item of the destination account item, and a voucher category conversion storage means for storing a voucher category conversion master set by linking the voucher category of the source account item and the voucher category of the destination account item, and is characterized in that the accounting processing method includes a net asset journal entry creation step executed by the control unit, which creates net asset journal entry data that links the voucher category, the account item, the debit / credit category, and the amount, and a fund income / disposal journal entry creation step for converting the net asset journal entry data based on the item information conversion master and the voucher category conversion master, to create fund income / disposal journal entry data that links the voucher category, the account item, the debit / credit category, and the amount.

[0013] In addition, the accounting processing program of the present invention is an accounting processing program to be executed by an accounting processing device having a memory unit and a control unit, the memory unit comprises an item information conversion storage means for storing an item information conversion master set by linking the source account item, voucher category, and debit / credit category, and the destination account item, and a voucher category conversion storage means for storing a voucher category conversion master set by linking the source voucher category and the destination voucher category, and the control unit executes a net asset journal entry creation step of creating net asset journal entry data set by linking the voucher category, the account item, the debit / credit category, and the amount, and a fund income / disposal journal entry creation step of creating fund income / disposal journal entry data set by linking the voucher category, the account item, the debit / credit category, and the amount, by converting the net asset journal entry data based on the item information conversion master and the voucher category conversion master. Effect of the Invention

[0014] According to the present invention, it is possible to create journal entries based on the account items based on the net asset calculation sheet for daily journal entry input, and to automatically create a cash flow journal entry based on the input journal entry. In addition, according to the present invention, it is possible to aggregate the general net asset end balance and the designated net asset end balance for each accounting unit such as business, base, or service, and to issue a carryover journal entry to the general net asset beginning balance and the designated net asset beginning balance for the next period. In addition, according to the present invention, it is possible to comply with the accounting standards for public interest corporations by utilizing standard functions. In addition, according to the present invention, it is possible to comply with the accounting treatment of not only public interest corporations, but also other non-profit corporations such as social welfare corporations or school corporations. In addition, according to the present invention, it is possible to utilize the latest functions and know-how of management accounting at the corporate accounting level in public interest corporations. In addition, according to the present invention, it is possible to meet the requirements required of public interest corporations early and safely. In addition, according to the present invention, the net balance at the end of the term (net assets of a company) can be automatically carried over by classifying it into designated net assets consisting of donations and subsidies, etc., and general net assets accumulated through business activities. In addition, according to the present invention, one transaction, two journal entries are realized using a journal entry map, and the end-of-term net balance can be automatically carried over by classifying it into designated net assets and general net assets. In addition, the carryover journal entry needs to be created for each accounting unit. For example, if 94 accounting units are managed, the input work of 94 x 2 journal entries (general and net) = 188 journal entries is required every term. However, according to the present invention, the carryover account (dummy) is an account item for convenience to transfer the end-of-term balance, and a dummy carryover account item that is not normally used is created, the carryover amount is tallied by the total item setting, and the carryover journal entry from the tallied result is automated, thereby eliminating the input load of the carryover journal entry. In addition, in the accounting standards for public interest corporations, it is necessary to separate the accounting items for cash flow journal entries according to the debit and credit of funds accompanying the transaction, and it is necessary to take into account transactions in which the debit and credit occurrences are reversed due to a correction transaction. However, according to the present invention, it is possible to realize automatic journal entries that take into account correction vouchers and debit and credit classifications. [Brief description of the drawings]

[0015] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a accounting processing device according to this embodiment. [Diagram 2] FIG. 2 is a flow diagram showing an example of one transaction, two journalization processing in this embodiment. [Diagram 3] FIG. 3 is a flow diagram showing an example of one transaction two journalization processing in this embodiment. [Figure 4] FIG. 4 is a flow diagram showing an example of one transaction two journalization processing in this embodiment. [Diagram 5] FIG. 5 is a flow diagram showing an example of the automatic net asset carryover journal entry processing in this embodiment. [Figure 6] FIG. 6 is a flow diagram showing an example of the automatic net asset carryover journal entry processing in this embodiment. [Figure 7] FIG. 7 is a flow diagram showing an example of the automatic net asset carryover journal entry processing in this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0016] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0017] [1. Overview] First, an overview of the present invention will be described.

[0018] Public interest corporations that receive subsidies and other grants may be required by the granting source (local governments, etc.) to submit a cash flow statement (which is excluded from financial statements under the new accounting standards).This cash flow statement shows the reasons for the increase or decrease in funds (cash and deposits, etc.) and uses different account items from the statement of changes in net assets and the balance sheet.As such, for transactions involving cash flows, two types of journal entries are required per transaction: "one transaction, two journal entries."

[0019] In conventional cash flow journal entries, the account items are different from those in net assets journal entries, and the account items change depending on the debit / credit accruals. Also, it is necessary to take into account the reversal of debit / credit due to correction vouchers. Therefore, it was difficult to generate cash flow journal entries from net assets journal entries (entries similar to those used in corporate accounting).

[0020] Therefore, in this embodiment, a mechanism is provided that utilizes a journal entry map to realize "one transaction, two journal entries" where the other journal entry is automatically recorded when either journal entry is entered. In addition, this embodiment not only automatically determines the journal entry pattern and corrective journal entry, but also provides a mechanism for checking for duplicates of journal entry converted vouchers.

[0021] In addition, under the accounting standards for public interest corporations, "net assets (= net assets in corporate accounting)" must be divided into "designated net assets" sourced from donations and subsidies, and "general net assets" generated from business activities, and these must be displayed in the financial statements along with increases or decreases from the previous fiscal year.

[0022] Previously, the process of classifying net assets as designated or general and carrying them over had to be done for each accounting unit, such as business, location, or service. For corporations with many businesses, locations, and services, the burden of entering journal entries was high, and even automating the process required a large amount of effort.

[0023] Therefore, in this embodiment, a mechanism is provided that utilizes total subject settings and a general-purpose collaboration tool to automate these carryover processes.

[0024] [2. Configuration] An example of the configuration of a accounting processing device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the accounting processing device 100 according to this embodiment.

[0025] As shown in Fig. 1, the accounting processing device 100 is a commercially available desktop personal computer. The accounting processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0026] The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the accounting processing device 100 is communicatively connected via any communication path.

[0027] The communication interface unit 104 communicatively connects the accounting processing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the accounting processing device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0028] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0029] The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 106. The storage unit 106 includes a slip classification master 106a, an item information conversion master 106b, a slip classification conversion master 106c, an affiliation information conversion master 106d, an imported slip history table 106e, a journal entry database 106f, a total item range setting master 106g, a format setting master 106h, a total balance trial balance work table 106i, and a beginning of period linking master 106j.

[0030] The slip category master 106a is a master that sets the slip category. Here, the slip category master 106a may set a slip category identifier and the meaning of the slip category.

[0031] The account information conversion master 106b is a master that associates and sets the source account item, slip category, and debit / credit category, and the destination account item.

[0032] The slip category conversion master 106c is a master that associates the source slip category with the destination slip category.

[0033] The affiliation information conversion master 106d is a master in which the source business type and the destination business type are associated with each other.

[0034] The import slip history table 106e is a table that sets the import history of the net asset journal data that was imported when the fund receipt and expenditure journal data was created. Here, the import history may be a record of the import date of the net asset journal data. Furthermore, the import slip history table 106e may be set in association with the slip identifier, the import date, and / or the import user.

[0035] The journal entry database 106f stores journal entry data. Here, the journal entry data may include net assets journal entry data, fund balance journal entry data, and / or beginning of period carryover journal entry data, etc.

[0036] The total item range setting master 106g may be a master in which the account items of the total setting and the calculation contents are linked and set. Here, the total item range setting master 106g may be set in which the total setting, the calculation contents, and / or the amount are linked and set.

[0037] The format setting master 106h is a master that sets the format of the work table. Here, the format setting master 106h may be set in association with a format identifier, a printing subject, a shading classification, and / or a printing order, etc.

[0038] The total balance trial balance work table 106i may be a work table that is set by linking account items, accrual periods, amounts, business types, business locations, or service types.

[0039] The beginning-of-period linked master 106j may be a master in which beginning items, end-of-period items, and carryover account items are linked together.

[0040] The control unit 102 is a CPU or the like that performs overall control of the accounting processing device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. The control unit 102 conceptually includes a journal entry creation unit 102a and a trial balance creation unit 102b.

[0041] The journal entry preparation unit 102a prepares journal entry data. Here, the journal entry preparation unit 102a may prepare net asset journal entry data in which a voucher classification, an account item, a debit / credit classification, and an amount are linked together. The journal entry preparation unit 102a may also prepare net asset journal entry data in which a voucher classification, a business type, an account item, a debit / credit classification, and an amount are linked together. The journal entry preparation unit 102a may also prepare fund receipt / disbursement journal entry data in which a voucher classification, an account item, a debit / credit classification, and an amount are linked together by converting the net asset journal entry data based on the account information conversion master 106b and the voucher classification conversion master 106c. The journal entry preparation unit 102a may also create fund balance journal data in which the voucher category, the business category, the account category, the debit / credit category, and the amount are linked together by converting the net asset journal data based on the affiliation information conversion master 106d, the item information conversion master 106b, and the slip category conversion master 106c. The journal entry preparation unit 102a may also create fund balance journal data in which the voucher category, the account category, the debit / credit category, and the amount are linked together by converting the net asset journal data based on the item information conversion master 106b and the slip category conversion master 106c using net asset journal data for which the import history is not set in the import slip history table 106e, and update the import slip history table 106e with the import history of the net asset journal data. In addition, the journal entry preparation unit 102a may create beginning-of-period carryover journal data with the occurrence date as the beginning of the period, in which account items, debit / credit categories, and amounts are linked and set based on the total balance trial balance work table 106i and beginning-of-period linking master 106j. In addition, the journal entry preparation unit 102a may register the journal data in the journal entry database 106f.

[0042] The trial balance preparation unit 102b creates a trial balance worktable 106i from the journal data. Here, the trial balance preparation unit 102b may create the trial balance worktable 106i from the journal data based on the total subject range setting master 106g. In addition, the trial balance preparation unit 102b may store the trial balance worktable 106i in the storage unit 106.

[0043] [3. Specific Examples] A specific example of this embodiment will be described with reference to FIGS.

[0044] [One transaction, two journal entries] Here, an example of one transaction, two journal entry processing (automatic fund receipt and expenditure journal entry preparation processing) in this embodiment will be described with reference to Figures 2 to 4. Figures 2 to 4 are flow diagrams showing an example of one transaction, two journal entry processing in this embodiment.

[0045] As shown in FIG. 2, when a user inputs a journal entry item for preparing a balance sheet / net asset change statement, including a voucher classification, via the input device 112, the journal entry preparation unit 102a creates net asset journal entry detail data (net asset journal entry data) based on the journal entry item and the voucher classification master 106a, with the voucher number, occurrence date, voucher classification, business type, account title, debit / credit classification, amount, and summary set, and registers the net asset journal data in the journal entry database 106f (step SA-1).

[0046] Then, as shown in FIG. 3, the journal entry creation unit 102a, as a journal entry map journal external data acceptance process, uses net asset journal data for which no import history is set in the import voucher history table 106e to convert (item conversion) the net asset journal data using account item, voucher category, and debit / credit category as keys based on the item information conversion master 106b, the voucher category conversion master 106c, and the affiliation information conversion master 106d, thereby creating journal entry detail data (funds income / expense journal data) of the cash flow that is set by linking the voucher number, occurrence date, voucher category, business type, account item, debit / credit category, amount, and summary, and updates the import voucher history table 106e with the import history of the net asset journal data (step SA-2).

[0047] Then, as shown in FIG. 4, the journal entry preparation unit 102a causes the output device 114 to output report data for the net asset statement, net asset breakdown table, balance sheet and balance breakdown table based on the net asset journal data, and causes the output device 114 to output report data for the cash flow statement and cash flow breakdown table based on the cash flow journal data (step SA-3), and then terminates the processing.

[0048] [Automatic accounting of net assets carryover entries] An example of the automatic net asset carryover journal entry processing in this embodiment will be described with reference to Figures 5 to 7. Figures 5 to 7 are flow charts showing an example of the automatic net asset carryover journal entry processing in this embodiment.

[0049] 5, the trial balance creation unit 102b creates a trial balance work (WK) table 106i with the occurrence period being the entire period of the previous term from the journal data stored in the journal database 106f based on the total subject range setting master 106g and the trial balance format setting master 106h (step SB-1). That is, in this embodiment, data in the trial balance format may be output to the WK table.

[0050] 6, the journal entry creation unit 102a creates a journal entry external import CSV file in which the slip number, occurrence date, slip category, business type, debit account, debit amount, credit account, credit amount, and summary are set based on the total balance trial balance work table 106i and the beginning of period linking master 106j as a journal entry data conversion process (step SB-2), and creates journal entry detail data (beginning of period carryover journal entry data) after beginning of period carryover process in which the slip number, slip category, business type, account, debit / credit category, amount, and summary are linked and set based on the journal entry external import CSV file as a journal entry data conversion process (step SB-3). That is, in this embodiment, the carryover subject and amount may be extracted from the WK table, the carryover journal entry may be output to a CSV file in the journal entry external data acceptance format, and the CSV file may be accepted into the external journal entry data using the journal entry external acceptance adapter.

[0051] Then, as shown in FIG. 7, the trial balance creation unit 102b creates a trial balance work table 106i with the accrual period as the beginning of the period based on the beginning carryover journal data and the trial balance formatting master 106h (step SB-4), and terminates the processing.

[0052] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0053] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0054] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0055] 5. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0056] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0057] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0058] Furthermore, with regard to the accounting processing device 100, the components shown in the figures are merely functional concepts, and the components do not necessarily have to be physically configured as shown in the figures.

[0059] For example, the processing functions of the accounting processing device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting processing device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0060] In addition, this computer program may be stored in an application program server connected to the accounting processing device 100 via any network, and it is also possible to download all or part of it as needed.

[0061] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0062] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a configuration that is distributed as a plurality of modules or libraries, and a program that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0063] The various databases etc. stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0064] The accounting processing device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The accounting processing device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0065] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0066] INDUSTRIAL APPLICABILITY The present invention is useful in the accounting industry including the accounting industry of public interest corporations and non-profit corporations such as general incorporated foundations, incorporated associations, social welfare corporations, and school corporations. [Explanation of symbols]

[0067] 100 Accounting Processing Device 102 Control section 102a Journal entry preparation department 102b Trial Balance Preparation Department 104 Communication interface section 106 Storage section 106a Document Classification Master 106b Subject information conversion master 106c Document Classification Conversion Master 106d Affiliation information conversion master 106e Import slip history table 106f Journal entry database 106g Total Subject Range Setting Master 106h Formatting Master 106i Trial Balance Worktable 106j Beginning of Period Linking Master 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A financial processing device having a memory unit and a control unit, The storage unit is an account information conversion storage means for storing an account information conversion master that is set by linking the account items, slip classifications, and debit / credit classifications of the conversion source and the account items of the conversion destination; a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the conversion source and the voucher classification of the conversion destination; an affiliation information conversion storage means for storing an affiliation information conversion master set by linking the business type of the conversion source and the business type of the conversion destination; Equipped with The control unit is a net asset journal creation means for creating net asset journal data that is set by linking the voucher classification, the business type, the account title, the debit / credit classification, and the amount; a cash flow journal creation means for creating cash flow journal data by linking the voucher classification, the business type, the account classification, the debit / credit classification, and the amount by converting the net asset journal data based on the affiliation information conversion master, the item information conversion master, and the voucher classification conversion master; An accounting processing device comprising:

2. The storage unit is a trial balance storage means for storing a trial balance work table that is set by linking the account items, accrual periods, amounts, and business types, business locations, or service types; a beginning-of-period linking storage means for storing beginning-of-period linking master data that is set by linking beginning-of-period items, end-of-period items, and carryover account items; Further comprising: The control unit is a beginning-of-period carryover journal entry creation means for creating beginning-of-period carryover journal entry data with the occurrence date as the beginning of the period, the account items, the debit / credit classifications, and amounts being linked and set based on the total balance trial balance work table and the beginning-of-period linking master; The accounting processing device according to claim 1, further comprising:

3. The storage unit is an import slip history storage means for storing an import slip history table in which the import history of the net asset journal data imported when the fund receipt and expenditure journal data is created is set; Further comprising: The cash flow journal entry creation means includes: The accounting processing device described in claim 1, characterized in that the net asset journal data for which the import history is not set in the import voucher history table is used to convert the net asset journal data based on the affiliation information conversion master, the subject information conversion master, and the voucher category conversion master, thereby creating the cash flow journal data in which the voucher category, the business type, the account subject, the debit / credit category, and the amount are linked, and the import voucher history table is updated with the import history of the net asset journal data.

4. The import history includes:

4. The accounting processing device according to claim 3, further comprising a record of the date of import of said net assets journal data.

5. The storage unit is A journal entry storage means for storing journal entry data including the net asset journal entry data; A total item range setting storage means for storing a total item range setting master set by linking the account items of the total setting and the calculation contents; Further comprising: The control unit is a trial balance creation means for creating the trial balance work table from the journal data based on the total subject range setting master; The accounting processing device according to claim 2, further comprising:

6. A transaction processing method to be executed by a transaction processing device having a memory unit and a control unit, The storage unit is an account information conversion storage means for storing an account information conversion master that is set by linking the account items, slip classifications, and debit / credit classifications of the conversion source and the account items of the conversion destination; a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the conversion source and the voucher classification of the conversion destination; an affiliation information conversion storage means for storing an affiliation information conversion master set by linking the business type of the conversion source and the business type of the conversion destination; Equipped with Executed in the control unit: a net asset journal creation step of creating net asset journal data that is set by linking the voucher classification, the business type, the account title, the debit / credit classification, and the amount; a cash flow journal creation step of creating cash flow journal data by converting the net asset journal data based on the affiliation information conversion master, the item information conversion master, and the slip classification conversion master, and linking and setting the slip classification, the business type, the account item, the debit / credit classification, and the amount; 1. An accounting method comprising:

7. An accounting processing program to be executed by an accounting processing device having a storage unit and a control unit, The storage unit is an account information conversion storage means for storing an account information conversion master that is set by linking the account items, slip classifications, and debit / credit classifications of the conversion source and the account items of the conversion destination; a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the conversion source and the voucher classification of the conversion destination; an affiliation information conversion storage means for storing an affiliation information conversion master set by linking the business type of the conversion source and the business type of the conversion destination; Equipped with In the control unit, a net asset journal creation step of creating net asset journal data that is set by linking the voucher classification, the business type, the account title, the debit / credit classification, and the amount; a cash flow journal creation step of creating cash flow journal data by converting the net asset journal data based on the affiliation information conversion master, the item information conversion master, and the slip classification conversion master, and linking and setting the slip classification, the business type, the account item, the debit / credit classification, and the amount; An accounting processing program for executing the above.

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