Accounting systems, accounting methods and accounting programs

Abstract

We provide an accounting system that centrally manages household accounts and business accounting. [Solution] The accounting system includes a management module that selectively registers multiple detail-level account items as either household ledger or business account items to generate journal entry data, registers the journal entry data in a database based on double-entry bookkeeping, and centrally manages household ledger and business account items using double-entry bookkeeping. The accounting system further includes a transaction information recognition module that analyzes character information or codes contained in supporting document images to recognize transaction information, and a journal entry proposal module that analyzes the transaction information obtained from the transaction information recognition module and proposes multiple detail-level account items as either household ledger or business account items, and the management module selectively registers the multiple detail-level account items proposed by the journal entry proposal module as either household ledger or business account items.

Description

[Technical Field]

[0001] The present disclosure relates to an accounting system, an accounting method, and an accounting program for managing accounting using double-entry bookkeeping. [Background technology]

[0002] In recent years, small business owners, sole proprietors, freelancers, and other individuals have been using commercially available accounting software to simplify accounting procedures for their business, while many also use separate smartphone apps to keep track of their personal finances. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2002-342565 [Patent Document 2] Japanese Patent Application Publication No. 2018-032244 [Patent Document 3] Japanese Patent Application Publication No. 2018-077813 [Patent Document 4] Japanese Patent Application Laid-Open No. 2003-331209 [Patent Document 5] Japanese Patent Publication No. 2023-142123 [Patent Document 6] Japanese Patent Application Laid-Open No. 2011-170490 [Patent Document 7] Japanese Patent Publication No. 2020-016914 [Patent Document 8] Japanese Patent Application Laid-Open No. 2011-227787 [Patent Document 9] Japanese Patent Application Laid-Open No. 2006-155233 [Patent Document 10] Japanese Patent Application Laid-Open No. 2003-316935 Summary of the Invention [Problem to be solved by the invention]

[0004] Traditional household accounting apps are designed to manage income and expenditures using single-entry bookkeeping, while accounting software for business accounting primarily uses double-entry bookkeeping. This has led to concerns that household accounting and business accounting are treated as separate concepts, resulting in the need for duplicate entries and the creation of duplicate ledgers, which has been criticized as being cumbersome.

[0005] Specifically, household accounts are kept using a single-entry bookkeeping app, while business expenses are recorded using double-entry bookkeeping in corporate accounting software, which requires inputting data into separate systems, which can result in duplicate entries of the same information.In addition, many conventional household accounting apps only provide simple cash flow management, and do not provide a mechanism for creating profit and loss statements (PL) and balance sheets (BS), or for detailed (record-by-record) journal entries that correspond to the standard taxation method for consumption tax returns.

[0006] In view of the above circumstances, an object of the present disclosure is to provide an accounting system that centrally manages household accounts and business accounting. [Means for solving the problem]

[0007] An accounting system according to one embodiment of the present disclosure includes a management module that selectively registers multiple detailed-level account items for household accounting or business accounting to generate journal data, registers the journal data in a database based on double-entry bookkeeping, and centrally manages household accounting and business accounting using double-entry bookkeeping. [Effects of the Invention]

[0008] According to the present disclosure, an accounting system that centrally manages household accounts and business accounting can be provided.

[0009] The effects described here are not necessarily limited to those described herein, and may be any of the effects described in this disclosure. [Brief explanation of the drawings]

[0010] [Figure 1]1 illustrates a checkout system according to one embodiment of the present disclosure. [Figure 2] 1 shows the functional configuration of a journalization module. [Figure 3] Shows the operation of the journal entry module (income). [Figure 4] Shows the database (income) journalized in the journalization module. [Figure 5] 13 shows the detailed journal entry screen (income) displayed by the journal entry module. [Figure 6] This shows the relationship between the account items used for journal entries in the journal entry module and the GUI. [Figure 7] This shows the operation (expenses) of the journal entry module. [Figure 8] This shows the database (expenses) journalized in the journalization module. [Figure 9] 13 shows a detailed journal entry screen (expenses) displayed by the journal entry module. [Figure 10] The synchronization module, the aggregation module, the life plan proposal module, and the simulation module are shown. [Figure 11] This shows the monthly profit and loss calculation GUI of the aggregation module. [Figure 12] 1 shows the functional configuration of a simulation module. [Figure 13] A list of standard risk items is shown below. [Figure 14] A list of risk items is shown. [Figure 15] Simulation result GUI is shown. [Figure 16] Point cloud data is shown. [Figure 17] The simulation results are shown below. DETAILED DESCRIPTION OF THE INVENTION

[0011] Hereinafter, embodiments of the present disclosure will be described with reference to the drawings.

[0012] 1. Accounting system

[0013] FIG. 1 illustrates an accounting system according to one embodiment of the present disclosure.

[0014] The accounting system 1 is realized by an accounting program, which is an application program installed on a user terminal 11 (such as a smartphone or tablet computer). When the control circuit of the accounting system 1 executes the accounting program, the accounting system 1 operates as a journalizing module 100, a synchronization module 200, a tallying module 300, a life plan proposal module 400, a simulation module 500, an output module 600, and a tax payment module 700, and executes an accounting method.

[0015] 2. Journal entry module

[0016] Figure 2 shows the functional configuration of the journalization module, and Figure 3 shows the operation of the journalization module.

[0017] The journal entry module 100 includes a transaction information recognition module 110, a journal entry proposal module 120, and a management module .

[0018] The transaction information recognition module 110 acquires a document image (bitmap data) captured by the camera C of the user terminal 11. Document images include receipts, pay slips, invoices, and bills. The transaction information recognition module 110 analyzes character information or codes contained in the document image to recognize transaction information. Specifically, in the transaction information recognition module 110, the determination module 101 determines whether a QR code (registered trademark) code is contained in the document image. If a code such as a QR code is contained in the document image, the code analysis module 107 directly acquires the transaction information contained in the code or accesses a URL specified by the code to acquire transaction information from an external database. On the other hand, if a code such as a QR code is not contained in the document image, the OCR analysis module 103 digitizes the characters from the document image and analyzes the context using an OCR analysis system on the cloud. The OCR analysis module 103 performs analysis using information 102 specific to the country in which the system is implemented (e.g., Japan) as a condition. For example, the OCR analysis module 103 recognizes items with specific marks and attributes them to the self-medication tax system. The code analysis module 107 and the OCR analysis module 103 extract transaction information such as store information (store name, invoice number, address, phone number, date, day of the week, time, payment method (cash, mobile payment, credit card payment, transportation touch payment), etc.), store name, item name, consumption tax classification (0%, 8%, 10%), and items eligible for medical expense deductions, and provide this information to the journal entry proposal module 120.

[0019] The journal entry proposal module 120 analyzes transaction information obtained from the transaction information recognition module 110 and proposes multiple item-level account items for household or business accounting. The journal entry proposal module 120 proposes item items marked with specific marks as account items that fall under specific tax systems (e.g., medical expense deduction items or consumption tax classifications). Specifically, in the journal entry proposal module 120, the transaction information acquisition unit 104 acquires transaction information from the transaction information recognition module 110. The generative AI journalization module 106 inputs the obtained transaction information into a large-scale language model (LLM) (generative AI) on the cloud based on user-specific information 105, and assigns account items taking context into consideration. In other words, the generative AI journalization module 106 combines store name, time, item name, amount, payment method, etc. to allocate the transaction to the most appropriate account item. The AI ​​journalizing module 106 breaks down items eligible for medical expense deductions and consumption tax classifications by proposing journalizing entries at the detailed level (item name) (for each record of debit, credit, details, and amount). The user-specific information 105 may be, for example, information learned from the user's past transaction information, such as the day of the week, time period, and location of the transaction. The user-specific information 105 may also include information extracted from other applications on the user terminal 11 (such as calendars, transportation search, maps, ticket purchases, store reservations, and vital signs logs). The journalizing proposal module 120 allows journalizing not only the entire transaction but also each detail, facilitating detailed classifications such as consumption tax treatment under the self-medication tax system and standard taxation. The journalizing proposal module 120 displays a detailed journalizing screen 202.

[0020] The management module 130 selectively registers multiple item-level accounts as household or business accounting, generates journal entry data, and registers the journal entry data in a database based on double-entry bookkeeping, thereby unifying household and business accounting using double-entry bookkeeping. The management module 130 provides a UI for the user to switch between household and business expenses for multiple item-level account candidates, enabling the user to transfer household and business expenses back and forth. For example, the journal entry suggestion module 120 suggests a specific item (garbage bags) as household expense, but if it is actually business expense, the user can switch it to business expense via the UI. Because household and business expenses are handled in the same app, if a personal expense qualifies as business expense, it can be switched to business expense with one tap or one click. When the user selects business or household accounting on the UI and saves the journal entry, the management module 130 reflects the data in the accounting database of the mobile database 201.

[0021] FIG. 4 shows the journalized database in the journalization module.

[0022] The database registers the transaction ID (common information for supporting documents), credit (sub-credit items), credit details, debit (sub-debit items), debit details, amount, tax rate, and self-medication applicability at the detail level (item name). Linked to the transaction ID (common information for supporting documents), the date, time, invoice registration number, location (store name), and transaction ID (common information for supporting documents) are registered. The sub-credit items are items such as self-catering and consumption tax, and each sub-credit item is linked to a household or business as an attribute. The database is registered in the local database 201 by the synchronization module 200.

[0023] FIG. 5 shows the detailed journal entry screen displayed by the journal entry module.

[0024] The detailed journalization screen 202 displays information 203 common to the supporting documents (date, time, invoice registration number, store name), details 204, and supporting document images 205. The details 204 display the details together in the same set of credit and debit.

[0025] Figure 6 shows the relationship between the account items used for journal entries in the journal entry module and the GUI.

[0026] As shown in (A), all account items belong to one of four categories (assets, expenses, liabilities, and revenues). As shown in (B), the GUI represents two categories, an arrow between them, and the amount.

[0027] The operation of the journalizing module 100 for expenditures has been described above, but it is similar for income. In the case of income, the transaction information recognition module 110 acquires data such as a pay slip instead of an image of a supporting document. The subsequent processing is the same as above.

[0028] Figures 7, 8 and 9 show the case of expenditures corresponding to Figures 3, 4 and 5 (income).

[0029] 3. Synchronization module, aggregation module, life plan proposal module and simulation module

[0030] FIG. 10 shows the synchronization module, the aggregation module, the life plan proposal module, and the simulation module.

[0031] The synchronization module 200 stores document images as supporting evidence in accordance with the Electronic Bookkeeping Act, enabling journal entry even in an offline environment. The synchronization module 200 allows offline journal entry registration and synchronizes them to the cloud after the online environment is restored. Even if the user terminal 11 temporarily loses network connectivity, the synchronization module 200 stores document images captured by the app in the mobile database 201 in a format equipped with tamper-proofing mechanisms stipulated in the Electronic Bookkeeping Act (e.g., timestamps and conversion to PDF / A format). Journal entry data is accumulated even in offline environments and automatically synchronized to the cloud server 800 after the network is restored. This eliminates the need to physically store supporting documents, fulfilling legal requirements without requiring a PC. The synchronization module 200 records journal entries as soon as high-quality data is generated, even when the network connection is unstable, and stores supporting documents as disposable electronic evidence.

[0032] The aggregation module 300 continuously generates balance sheets (BS) and profit and loss statements (PL) using journal data centrally managed in the database 201, enabling the creation of final tax return documents including blue income tax return financial statements and standard consumption tax returns. It also enables final tax returns that support both blue income tax returns and standard consumption tax returns. The constant generation of balance sheets (BS), which are difficult to grasp using single-entry household accounting, makes it easier to forecast tax payments. Because the accounting systems for household and business accounts are managed in the same database 201, the user simply needs to distinguish between household and business for each journal entry, and the aggregation module 300 can automatically generate PL and BS for both. This eliminates the need for duplicate journal entries, which were previously input into separate systems, and reduces bookkeeping errors.

[0033] Figure 11 shows the monthly profit and loss calculation GUI of the aggregation module.

[0034] GUI 310 displays monthly financial statements 309. Payroll accounting 301 is a GUI for filtering and displaying only account items related to salary income. Personal accounting 302 is a GUI for filtering and displaying personal accounting (only household accounting related). Business income 303 is a GUI for filtering and displaying only business-related account items. Expenses 304 is the sum of the values ​​of account items in the expense category. Revenue 305 is the sum of the values ​​of account items in the revenue category. Income 307 is the value of revenue - expense. Pie chart 306 displays the values ​​for each account item in the expense category. GUI 308 is another example of a GUI for displaying monthly financial statements 309.

[0035] The simulation module 500 uses Monte Carlo simulation to predict future asset trends based on journal data, visualizes (reports, graphs) probability distributions according to the risk event settings, and displays them on a life plan analysis screen (Figure 17). Specifically, the simulation module 500 references the PL and BS, which are constantly updated from the double-entry bookkeeping journal data stored in the mobile database 201, to predict future cash flows and asset balances. Here, the user registers risk events such as marriage, children's education expenses, home purchase, overseas travel, and death of the head of household, and sets the monetary impact, allowing the simulation module 500 to automatically generate various scenarios. The simulation module 500 uses the Monte Carlo method to set risk items such as marriage, children's education expenses, home purchase, overseas travel, and death of the head of household, and displays future BS trends as probability distributions for multiple scenarios. The simulation module 500 will now be described in more detail.

[0036] FIG. 12 shows the functional configuration of the simulation module.

[0037] The simulation module 500 sets a standard risk item list 502 held within the user terminal 11 based on user specific information 501 (user ID, age, sex, family structure, whether the user is a salaried or business income earner).

[0038] Figure 13 shows a standard risk item list.

[0039] The standard risk item list 502 is a list in which risk items, categories, risk scenarios, risk manifestation periods, risk manifestation frequencies, risk manifestation probabilities, risk manifestation periods, cost impacts, and severity are associated with each other.

[0040] FIG. 14 shows the risk item list.

[0041] The simulation module 500 inputs amounts into the variables (***) of the standard risk item list 502 from the journal data stored in the database 201, generates a risk item list 503 for each user, and displays it to the user in a simulation result GUI 506. The user can refer to the risk item list 503 and add new risk items to the risk item list 503.

[0042] FIG. 15 shows the simulation result GUI.

[0043] The simulation module 500 executes a Monte Carlo simulation 504. Specifically, for the current BS, a simulation is performed (random numbers are used to test whether or not each risk item will occur) based on the occurrence probability for each year from the user's age, and the income and expenditure for that year are added up to calculate the net worth at the end of that year. This is performed until the user turns 125, and the net worth at the end of each year from the user's current age to a predetermined future age (for example, 125 years old) is created. Furthermore, this simulation (trial) is repeated a predetermined number of times (for example, 10,000 times). As a result, point cloud data is generated (100 x 10,000 = 1 million points).

[0044] Figure 16 shows the point cloud data, and Figure 17 shows the simulation results.

[0045] The simulation module 500 displays the simulation results 505. Specifically, it displays the median line, 50% line, and 80% line of the point cloud for each age. This makes it possible to visualize the probability of how much disposable income each person has and whether they will fall into debt at each age. These results are used by the life plan proposal module 400 to propose what corrective measures (such as insurance) should be taken.

[0046] Based on the visualized probability distribution (PL, BS, future PL, future BS), the life plan proposal module 400 proposes appropriate insurance plans, budget management, household accounting decisions, tax return financial statements (tax-saving measures), side job recommendations, disposable income, target savings amounts, etc. For example, the life plan proposal module 400 proposes plans such as necessary life insurance and subsidy applications, and presents tax-saving measures regarding the timing of deficit carryover and asset management.

[0047] The output module 600 outputs ledger and spreadsheet data based on the data generated by the aggregation module 300. The output module 600 always outputs (displays) the latest balance sheet (BS) and profit and loss statement (PL), allowing the user to get an overview of their household finances and business in a unified manner.

[0048] The tax payment module 700 accesses a tax payment site (e-TAX in Japan) and performs tax payment based on the data output from the output module 600. The tax payment module 700 handles the creation of accounting books and tax return documents required for tax returns for consumption tax (standard taxation) and income tax, reducing the need for cumbersome annual processing.

[0049] 4. Issues and Effects of the Present Embodiment

[0050] While some services have previously made it possible to operate accounting software on mobile devices, there is no system that can complete document management and double-entry bookkeeping journal entries on a smartphone alone that fully meets the requirements of the Electronic Bookkeeping Act (authenticity, visibility, searchability, etc.). Furthermore, journal entry registration (offline operation) is difficult in an unstable network environment, and electronic document storage, which assumes the disposal of original documents, requires a PC or a specific environment.

[0051] While there are some technologies that use OCR (Optical Character Recognition) to read images of supporting documents and automatically suggest accounting entries, they are unable to account for details (record by record). Furthermore, even if supporting documents have embedded digital information such as QR codes, there is no accounting software with the functionality to utilize this information in accounting entries, and there is no previous example of a flexible system that allows expenses that may be mixed for both household and business purposes to be recorded as business expenses with the click of a button.

[0052] In addition, while Monte Carlo simulation is useful for understanding future asset trends and life plans, traditional accounting software and household ledger apps do not have the in-depth probabilistic simulation functions or mechanisms for visualizing balance sheet fluctuations for each risk item, making it difficult to provide comprehensive proposals for tax-saving measures, insurance enrollment, and preparations for future tax payments.

[0053] In contrast, this embodiment centrally manages business accounting conducted by sole proprietors or small business owners, etc., and household accounting books used to manage household income and expenditures, and records journal entries using a double-entry bookkeeping method. In particular, it allows users to obtain supporting documents, input journal entries, perform offline operations, perform future life simulations, and make tax-saving proposals using only a mobile device, and is also compliant with the Electronic Bookkeeping Act. Specifically, it has the following effects.

[0054] · Centralize management of household and business accounts, simplifying double-entry bookkeeping While existing household accounting apps specialize in single-entry bookkeeping, income and expenditure management, and graph display, none of them offer double-entry bookkeeping or the ability to create balance sheets (BS) and profit and loss statements (PL), which are required for blue tax returns. Existing tax return software is primarily developed for accounting processing for business use, and is specialized for business use rather than daily household management. There is virtually no system that integrates these two and provides centralized support for everything from household management to tax returns.

[0055] On the other hand, this embodiment eliminates the need to enter household and business accounting data separately, reducing duplicate journal entries. It also makes it possible to visualize balance sheets and other data that could not be handled with conventional single-entry bookkeeping apps. Advanced accounting processes that previously required a PC can now be performed using only a smartphone or tablet. There is no longer a need to use both a single-entry bookkeeping app and accounting software, eliminating the need for duplicate journal entries. Balance sheets, which are difficult to obtain with single-entry bookkeeping, are constantly updated, and double-entry bookkeeping management that accommodates blue return special deductions and standard consumption tax can be smoothly performed.

[0056] -Complete integration of household accounting and tax returns There is no prior art system that can manage everything from single-entry bookkeeping at the household ledger level to double-entry bookkeeping required for blue tax returns in a single database and generate journal entries in real time.In other words, rather than simply linking data between a conventional household ledger app and accounting software, it can perform double-entry bookkeeping directly on the same platform.

[0057] · Automatic journal entry suggestions using OCR and AI Existing household accounting apps and accounting software have begun to incorporate OCR reading from photographs of supporting documents, but most of them are limited to simple character extraction and presumed journal entries based on existing rules. In this embodiment, by combining a large-scale language model (LLM), highly accurate journal entry suggestions are made that take into account the contextual information of supporting documents and receipts, as well as the unique characteristics of item classifications. The generation AI performs contextual analysis of transaction information acquired through OCR or electronic identifiers (QR codes, etc.), significantly reducing the work of subdividing and allocating account items for each statement.

[0058] - Utilizing item-level journal entry suggestions and LLM Not only does it use OCR to read items listed on supporting documents and receipts, but it also has the ability to match item categories and account items with high accuracy using LLM. This allows it to automatically suggest journal entries "even when the description or product name is complex," surpassing existing rule-based and machine learning-based approaches.

[0059] · Offline input · Real-time synchronization Many cloud-based accounting software and household ledger apps have limitations on continued use in offline environments. This embodiment allows journal entry and image capture even in offline environments, and is equipped with a mechanism for synchronizing with the server when the online environment is restored. It provides complete offline support, including double-entry bookkeeping data. It enables on-the-spot preservation of supporting documents and journal entry recording with quality compliant with the Electronic Bookkeeping Act, even when offline, and establishes a workflow that allows original supporting documents to be disposed of on the spot.

[0060] Linking Monte Carlo simulations with financial indicators While typical household accounting apps and software include cash flow forecasts and annual expenditure forecasts, few utilize Monte Carlo simulations to perform scenario analysis at the balance sheet and profit and loss level. This embodiment accumulates double-entry bookkeeping data in real time and applies it to a probabilistic future forecasting model. A survey of existing technologies has not found a system that generates profit and loss statements and balance sheets in real time from household accounting data and then runs Monte Carlo simulations based on them (typical household accounting apps are limited to monthly and annual forecasts and are not linked to complex probabilistic analysis or risk assessment). Furthermore, simulations are performed in conjunction with financial indicators to propose optimization of future risks and asset allocation.

[0061] -Solving technical issues To make a complex system like double-entry bookkeeping intuitive and easy to use even for users with only a household accounting level, a major change is required in the UI / UX of conventional accounting software, which requires specialized knowledge. In this embodiment, by combining multiple technical elements at an advanced level, such as automatic journal entry suggestions that combine OCR and LLM, and automatic generation of P&L and B / S, accurate bookkeeping is possible without requiring specialized knowledge. This is a comprehensive system that does not simply combine these technical elements, but also has a unique mechanism that links to a UI for household accounting users.

[0062] LLM Scope and Linkage to Double-Entry Bookkeeping While systems using LLM are becoming more common, applications that involve reading the item-level context of supporting documents and receipts and sorting them into strict accounting categories such as account items require a high level of expertise that goes beyond simple natural language processing. Conventional technologies primarily rely on a combination of optical character recognition (OCR) and rule engines, and integrating general-purpose LLM with specialized accounting knowledge requires additional research and development. This embodiment achieves this goal and also works in conjunction with advanced analytical methods such as Monte Carlo simulation.

[0063] The significance of converting detailed information on supporting documents into electronic codes such as QR codes This technology is not simply a matter of "printing a QR code on supporting documents and reading the information," but rather combines elements such as double-entry bookkeeping and automatic journalizing AI with a "household accounting and tax return management system," and uses QR codes as a means of obtaining detailed information from supporting documents with high accuracy and in real time. With the Electronic Bookkeeping Act and the trend toward promoting digitalization, this technology is likely to become widespread in the future. With the increase in smart cash registers and electronic supporting documents, the QR code method is highly versatile and can be read with high accuracy on mobile devices, making it a highly convenient technology. [Explanation of symbols]

[0064] Accounting system 1, user terminal 11, journal entry module 100, synchronization module 200, aggregation module 300, life plan proposal module 400, simulation module 500, output module 600, tax payment module 700.

Claims

1. a journal entry proposal module that analyzes transaction information and proposes a plurality of detailed level account items, which are a plurality of item names included in the transaction information, for use in a household account book or a business account; a management module that generates journal data by selectively registering a plurality of detailed account items, which are a plurality of item names included in the transaction information, proposed by the journal proposal module, for use in a household account book or a business account, and registers the journal data in a database based on double-entry bookkeeping, thereby centrally managing the household account book and the business account using double-entry bookkeeping; a simulation module that predicts future asset trends based on the journal entry data using Monte Carlo simulation and visualizes probability distributions according to risk event settings; A life plan proposal module that proposes tax-saving measures and insurance plans based on the visualized probability distribution. An accounting system that includes:

2. A transaction information recognition module that analyzes character information or codes contained in an image of a supporting document, recognizes transaction information, and recognizes details with specific marks; a journal entry suggestion module that analyzes the transaction information, proposes a plurality of item-level account items, which are a plurality of item names included in the transaction information, for use in a household account book or a business account, and proposes the item items with the specific mark as account items to which a specific tax system applies; a management module that generates journal data by selectively registering a plurality of detailed-level account items, which are a plurality of item names included in the transaction information, proposed by the journal proposal module, for use in a household account book or a business account, and registers the journal data in a database based on double-entry bookkeeping, thereby centrally managing the household account book and the business account using double-entry bookkeeping; An accounting system that includes:

3. 3. The accounting system according to claim 1 or 2, A calculation module that constantly generates a balance sheet (BS) and a profit and loss statement (PL) using the journal data centrally managed in the database, and enables the creation of a blue return income tax statement and final tax return documents including standard consumption tax tax. An accounting system further comprising:

4. 2. The accounting system according to claim 1, The simulation module sets a standard risk item list based on user-specific information, generates a risk item list for each user based on the journal data stored in the database and the variables of the standard risk item list, simulates the occurrence of each risk item based on the occurrence probability for each year from the user's age using a Monte Carlo simulation, calculates the net worth at the end of each year from the user's current age to a predetermined future age based on the simulation results, and repeats the simulation a predetermined number of times. Accounting system.

5. 3. The accounting system according to claim 1 or 2, The management module provides a user with a UI for switching between household expenditures and business expenditures for multiple account item candidates at a detail level, and when the journal entry proposal module proposes a specific detail account item as either household or business, when the user selects the other of household or business for the specific detail account item on the UI and saves journal entry data, the one of household or business is switched to the other of household or business, and the journal entry data after the switch is reflected in the database, thereby enabling mutual transfer between household expenditures and business expenditures. Accounting system.

6. 3. The accounting system according to claim 2, A synchronization module that stores the document images as evidence in accordance with the provisions of the Electronic Bookkeeping Act, enabling journal entry even in an offline environment. An accounting system further comprising:

7. The accounting system's control circuit executes the accounting program, Analyzing transaction information and proposing a plurality of detailed level account items, which are a plurality of item names included in the transaction information, for use in a household account book or a business account; Selectively registering a plurality of detailed level account items, which are a plurality of item names included in the transaction information, as either household ledger or business accounting items to generate journal entry data, and registering the journal entry data in a database based on double-entry bookkeeping to centrally manage the household ledger and business accounting using double-entry bookkeeping; Future asset trends based on the journal data are predicted using Monte Carlo simulation, and probability distributions are visualized according to the risk event settings. Based on the visualized probability distribution, tax-saving measures and insurance plans are proposed. Accounting methods.

8. When the control circuit of the accounting system executes the accounting program, Analyze the character information or code contained in the document image to recognize the transaction information and the specific marked details; Analyzing the transaction information, proposing a plurality of item-level account items, which are a plurality of item names included in the transaction information, for use in a household account book or business accounting, and proposing the item items with the specific mark as account items to which a specific tax system applies; Selectively registering the proposed multiple item-level account items included in the transaction information as either household accounting or business accounting items to generate journal data, and registering the journal data in a database based on double-entry bookkeeping to centrally manage the household accounting and business accounting using double-entry bookkeeping. Accounting methods.

9. The control circuit of the accounting system a journal entry proposal module that analyzes transaction information and proposes a plurality of detailed level account items, which are a plurality of item names included in the transaction information, for use in a household account book or a business account; a management module that generates journal data by selectively registering a plurality of detailed account items, which are a plurality of item names included in the transaction information, proposed by the journal proposal module, for use in a household account book or a business account, and registers the journal data in a database based on double-entry bookkeeping, thereby centrally managing the household account book and the business account using double-entry bookkeeping; a simulation module that predicts future asset trends based on the journal entry data using Monte Carlo simulation and visualizes probability distributions according to risk event settings; A life plan proposal module that proposes tax-saving strategies and insurance plans based on the visualized probability distribution. An accounting program that acts as a

10. A control circuit for an accounting system, a transaction information recognition module that analyzes character information or codes contained in the document image to recognize transaction information and recognize specific marked items; a journal entry suggestion module that analyzes the transaction information, proposes a plurality of item-level account items, which are a plurality of item names included in the transaction information, for use in a household account book or a business account, and proposes the item items with the specific mark as account items to which a specific tax system applies; a management module that generates journal data by selectively registering a plurality of detailed level account items, which are a plurality of item names included in the transaction information proposed by the journal proposal module, for use in a household account book or for use in business accounting, and registers the journal data in a database based on double-entry bookkeeping, thereby centrally managing the household account book and the business accounting using double-entry bookkeeping; An accounting program that acts as a

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