Device, method and program for assisting in the creation of books

Abstract

To facilitate the detection of accounting deficiencies in a method for supporting the preparation of books. [Solution] First, the device 100 generates trial balance data and transmits it to the second user terminal 120 (S201). Next, the device 100 receives a notification that a value for any account included in the displayed trial balance has been selected (S202), and transmits journal entry display data for displaying one or more journal entries having the selected account (S203). After receiving a notification from the second user terminal 120 that an adjustment related to any journal entry has been entered (S204), the device 100 transmits related journal entry display data for displaying one or more journal entries related to the adjusted journal entry (S205).

Description

Technical Field

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

Background Art

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

Summary of the Invention

Problems to be Solved by the Invention

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

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

Means for Solving the Problems

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

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

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

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

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

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

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

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

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

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

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

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

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

[0018] A fourteenth aspect of the present invention is characterized in that, in any one of the first to thirteenth aspects, the journal display data causes the one or more journal entries to be displayed to the right of the trial balance, and the related journal display data causes the related one or more journal entries to be displayed below the one or more journal entries.

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

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

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

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

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

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

Advantages of the Invention

[0025] According to one aspect of the present invention, when a correction related to a journal entry displayed on a user terminal is input, the journal entry related to the correction can be specified and further displayed as an audit target, thereby improving the efficiency of discovering accounting deficiencies.

Brief Description of the Drawings

[0026]

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Mode for Carrying Out the Invention

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

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

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

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

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

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

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

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

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

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

[0037] The selection of a numerical value may be, in addition to clicking or tapping the numerical value itself, clicking or tapping a display associated with the numerical value as shown in FIG. 4. Examples of the associated display include the display of the reason for the highlighting, and for example, it can be displayed when the numerical value is clicked or tapped, or when the cursor is moved to the numerical value or its vicinity. Further, as the associated display, a part other than the numerical value among the highlighted parts can also be considered.

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

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

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

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

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

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

[0044] Note that if there is no description of "only" as in "based only on XX", "responding only to XX", or "only in the case of XX", it is assumed that additional information can be considered in this specification.

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

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

[0047] As journal entries related to the journal entry for which a correction has been made, it is also possible to display journal entries for transactions registered in the same route as the transaction related to the journal entry for which the correction has been made, where the transaction date is within the same accounting period and the account items are the same as those in the journal entry before the correction.

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

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

[0050] Furthermore, it can also be set that the tax classification being the same at the time of the journal entry for which the correction has been made and before the correction is a condition for relevance. Also, characteristics related to the user, characteristics related to the route, and other characteristics can be used in combination to determine the presence or absence of relevance.

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

Explanation of Signs

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

Claims

1. A method for assisting in the creation of an account book by a server, comprising: a step of generating trial balance data by the server, for displaying at least a part of a trial balance on a display screen of a terminal capable of communicating with the server via a computer network, using journal entry data accessible by the server and describing journal entries for each transaction; a step of the server transmitting the trial balance data to the terminal; a step of the server receiving a notification from the terminal that a value of any of the accounts included in the displayed trial balance has been selected; The server transmits to the terminal a journal display data for displaying one or more journals having the selected numerical account on a display screen of the terminal; receiving, by the server, a notification from the terminal that a correction related to any of the one or more journal entries has been entered; The server identifies one or more journal entries related to the journal entry for which the correction has been made based on the characteristics of the correction, and transmits data to the terminal for displaying the identified one or more journal entries on a display screen of the terminal; Includes.

2. 2. The method of claim 1 , The characteristics include that the transaction date is within the same accounting period and the journal entry in which the adjustment is made is the same as the account heading at the time prior to the adjustment.

3. On the server, generating trial balance data for displaying at least a part of a trial balance on a display screen of a terminal capable of communicating with the server via a computer network, using journal entry data accessible by the server and describing journal entries for each transaction; transmitting the trial balance data to the terminal; receiving, from said terminal, a notification that a value of any account included in said displayed trial balance has been selected; Transmitting journal display data to the terminal for displaying one or more journal entries having the selected numerical account on a display screen of the terminal; receiving a notification from the terminal that a correction associated with any of the one or more journal entries has been entered; Identifying one or more journal entries related to the journal entry for which the correction has been made based on the characteristics of the correction, and transmitting data to the terminal for displaying the identified one or more journal entries on a display screen of the terminal; A program for carrying out a method for assisting in the preparation of accounts, including:

4. A server for supporting the creation of an account book, generating trial balance data for displaying at least a part of a trial balance on a display screen of a terminal capable of communicating with said server via a computer network, using journal entry data accessible by said server and describing journal entries for each transaction; Transmitting the trial balance data to the terminal; receiving a notification from said terminal that a figure for any account included in said displayed trial balance has been selected; Transmitting journal display data to the terminal for displaying one or more journal entries having the selected numerical account on a display screen of the terminal; receiving a notification from the terminal that a correction related to any of the one or more journal entries has been entered; The system is configured to identify one or more journal entries related to the journal entry for which the correction has been made based on characteristics of the correction, and to transmit data to the terminal for displaying the identified one or more journal entries on a display screen of the terminal.

5. A method for assisting in the creation of an account book by a server, comprising: A step in which the server generates monthly trend data for displaying monthly trends of a profit and loss statement or a balance sheet on a display screen of a terminal capable of communicating with the server via a computer network, using journal entry data accessible by the server and describing journal entries for each transaction; The server transmits the monthly transition data to the terminal; The server receives a notification from the terminal that a value of any account included in the displayed profit and loss statement or balance sheet has been selected; The server transmits to the terminal journal display data for displaying one or more journal entries having the selected numerical account on a display screen of the terminal; receiving, by the server, a notification from the terminal that a correction related to any of the one or more journal entries has been entered; The server identifies one or more journal entries related to the journal entry for which the correction has been made based on the characteristics of the correction, and transmits data to the terminal for displaying the identified one or more journal entries on a display screen of the terminal; Includes.

6. On the server, generating monthly transition data for displaying monthly transitions of an income statement or a balance sheet on a display screen of a terminal capable of communicating with the server via a computer network, using journal entry data accessible by the server and describing journal entries for each transaction; transmitting the monthly transition data to the terminal; receiving a notification from said terminal that a value for any account included in said displayed profit and loss statement or balance sheet has been selected; Transmitting journal display data to the terminal for displaying one or more journal entries having the selected numerical account on a display screen of the terminal; receiving a notification from the terminal that a correction associated with any of the one or more journal entries has been entered; Identifying one or more journal entries related to the journal entry for which the correction has been made based on the characteristics of the correction, and transmitting data to the terminal for displaying the identified one or more journal entries on a display screen of the terminal; A program for carrying out a method for assisting in the preparation of accounts, including:

7. A server for supporting the creation of an account book, generating monthly transition data for displaying monthly transitions of an income statement or a balance sheet on a display screen of a terminal capable of communicating with the server via a computer network, using journal entry data accessible by the server and describing journal entries for each transaction; Transmitting the monthly transition data to the terminal; receiving a notification from said terminal that a figure for any account included in said displayed profit and loss statement or balance sheet has been selected; Transmitting journal display data to the terminal for displaying one or more journal entries having the selected numerical account on a display screen of the terminal; receiving a notification from the terminal that a correction related to any of the one or more journal entries has been entered; The system is configured to identify one or more journal entries related to the journal entry for which the correction has been made based on characteristics of the correction, and to transmit data to the terminal for displaying the identified one or more journal entries on a display screen of the terminal.

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