JP6274825B2 - Accounting category transfer device - Google Patents

Description

  The present invention relates to an apparatus for transferring a specified partial amount to another accounting category from journal data input to one accounting category, and further relates to a method and program thereof.

  In an accounting system for recording transactions, it may be necessary to divide the transaction amount into a plurality of accounting categories and manage them for each accounting category. For example, the accounting for condominium management associations must be managed by dividing them into at least two accounting categories of “management cost accounting” and “repair reserve accounting” as described in Non-Patent Document 1 below. “Management expenses” are expenses for daily maintenance such as condominium manager labor costs and cleaning expenses. “Repair reserve” is a cost reserved for large-scale repair work of an apartment. It is not permissible to reverse the “reserve reserve” because the “management fee” is insufficient, and these must be managed separately. Therefore, the transaction amount related to “management expenses” and the transaction amount related to “repair reserve” need to be clearly distinguished in the book.

  However, in practice, for example, expenses belonging to “repair reserve” may be paid from a deposit account that manages “management expenses”. Alternatively, there may be a case where the profit amount belonging to the “repair reserve” is deposited into a deposit account for managing the “management expenses”. In this way, when the transaction amount related to “administrative expenses” and the transaction amount related to “repair reserve” are mixed, it is cumbersome to separate them for each accounting category and it takes a lot of work. there were.

Junko Yoshioka “A revised version of the management union accounting for condominium residents” July 2, 2012

  Therefore, the present invention provides an apparatus, method, and program that enable division management by a plurality of accounting categories by transferring a specified partial amount from journal data input to one accounting category to another accounting category. It is an issue to provide.

In order to solve the above-described problem, an apparatus according to one aspect of the present invention is provided.
A device for transferring a specified partial amount of transactions entered as journal data of the first accounting category to the second accounting category,
The journal data entered is
There are multiple debit records, and for each debit record, the debit item, debit amount, and debit accounting category that indicates whether the debit amount is transferred to the second accounting category or left in the first accounting category Debit data attached, and
Each credit record has a credit item, a credit amount, and a credit accounting category indicating whether the credit amount is transferred to the second accounting category or left in the first accounting category. Credit data attached, and
(A) storage means for storing total account item data including the general account item of the first accounting category and the general account item of the second accounting category;
(B) Table creation means for creating the first to sixth tables,
(B1) having a plurality of records corresponding to the plurality of debit records, and for each record,
A first field for storing the debit accounting classification;
A second field for storing the debit item;
A third field for storing the debit amount,
A first table created based on the debit data;
(B2) having a plurality of records corresponding to the plurality of debit records, and for each record,
A fourth field for storing the debit accounting classification;
A fifth field for designating the general account item of the first accounting category;
A sixth field for storing the debit amount,
A second table created based on the debit data and the general account data;
(B3) having a plurality of records corresponding to the plurality of debit records,
A first field designating the first accounting category;
A second field for storing the general account item of the debit accounting category;
A third field for storing the debit amount,
A third table created based on the debit data and the general account data;
(B4) having a plurality of records corresponding to the plurality of credit records,
A fourth field for storing the credit accounting classification;
A fifth field for storing the credit item;
A sixth field for storing the credit amount,
A fourth table created based on the credit data;
(B5) having a plurality of records corresponding to the plurality of credit records,
A first field for storing the credit accounting classification;
A second field for specifying the general account item of the first accounting category;
A third field for storing the credit amount,
A fifth table created based on the credit data and the total account item data; and
(B6) having a plurality of records corresponding to the plurality of credit records,
A first field designating the first accounting category;
A second field for storing the general account item of the credit accounting classification;
A third field for storing the credit amount,
The table creating means for creating a sixth table created based on the credit data and the total account item data;
(C) Record extracting means for extracting records to be left in the first accounting category and records to be transferred to the second accounting category,
(C1) From the first, third and fifth tables,
A record in which the data in the first field is the first accounting category and the data in the second field is other than the general account item in the first accounting category is extracted as a debit record that remains in the first accounting category And
(C2) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the first accounting category and the data in the fifth field is other than the general account item in the first accounting category is extracted as a credit record to be left in the first accounting category And
(C3) From the first, third and fifth tables,
Extracting a record in which the data in the first field is the second accounting section as a debit record to be transferred to the second accounting section;
(C4) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the second accounting category is extracted as a credit record to be transferred to the second accounting category;
The record extraction means;
It comprises.

  According to the above aspect of the present invention, when journal data is input to one accounting category, split management by a plurality of accounting categories is possible by transferring a specified partial amount to another accounting category. Become.

It is a functional block diagram of the accounting division transfer apparatus concerning one Embodiment of this invention. It is a flowchart which shows the operation | movement procedure of the accounting division transfer apparatus shown by FIG. The input journal data and the general account data are conceptually shown. The rules for creating the first to eighth tables are shown. The 1st-8th table created by the table creation part is shown notionally. As a first stage of record extraction by the record extraction unit, a state in which a part of data is removed from the first to eighth tables is conceptually shown. As a second stage of record extraction by the record extraction unit, a state in which records to be left in the first accounting section and records to be transferred to the second accounting section are extracted conceptually from the first to sixth tables. The input journal data and the general account item data in the first specific example are shown. The rules for creating the first to eighth tables are shown. The 1st specific example shows the 1st-8th table created by the table creation part. The first specific example shows a state in which the record extraction unit has removed some of the data from the first to eighth tables. In a 1st specific example, the state which the record extraction part extracted from the 1st-6th table the record left to a 1st accounting division and the record moved to a 2nd accounting division is shown. The input journal data and the general account item data in the second specific example are shown. In a 2nd example, the 1st-8th table created by the table creation part is shown. In a 2nd example, the state which the record extraction part removed a part of data from the 1st-8th table is shown. In a 2nd example, the state which the record extraction part extracted from the 1st-6th table the record left in a 1st accounting division and the record moved to a 2nd accounting division is shown.

  Hereinafter, an accounting classification transfer apparatus according to an embodiment of the present invention will be described in detail with reference to the drawings.

<1. Configuration of device>
FIG. 1 is a functional block diagram of an accounting classification transfer apparatus according to an embodiment of the present invention. The accounting category transfer apparatus 1 is a computer apparatus including a journal data input unit 11, a table creation unit 13, a record extraction unit 14, a journal data output unit 15, and various storage media.

  The accounting category transfer device 1 performs accounting category transfer processing described later based on the journal data 21 input by the journal data input unit 11 and stored in the storage medium, and the general account item data 22 stored in the storage medium in advance. Do. The result of the accounting category transfer process is output as journal data in which the distinction between the journal data 23 of the first accounting category and the journal data 24 of the second accounting category is clarified, and stored in the storage medium.

  The journal data input unit 11 is realized as an input device such as a keyboard or a mouse. Or the journal data input part 11 may be implement | achieved as a communication apparatus comprised so that journal data transmitted from an external apparatus may be received and the accounting classification transfer apparatus 1 may be taken in.

  The functions of the table creation unit 13, the record extraction unit 14, and the journal data output unit 15 are realized by a processor such as a CPU loading and executing a program stored in a storage medium.

  Here, although each structure of the accounting classification transfer apparatus 1 is demonstrated as what is contained in one computer apparatus, these structures are disperse | distributed to a separate computer apparatus, and accounting classification transfer apparatus is combined with those computer apparatuses. 1 may be realized.

<2. Overview of operation>
FIG. 2 is a flowchart showing an operation procedure of the accounting category transition apparatus 1 shown in FIG. The following operations may be executed each time journal data with the same debit and credit amounts is input, or may be executed together to some extent (for one day, one month, or according to user instructions). May be executed.

First, the accounting category transfer apparatus 1 accepts the input of journal data by the journal data input unit 11, and stores the input journal data 21 in the storage medium (S1). Although details will be described later, the input journal data 21 includes debit data and credit data.
Next, the accounting category transfer apparatus 1 reads the general account item data 22 from the storage medium (S2).

  Next, the accounting category transition apparatus 1 creates the first to sixth tables by using the entered journal data 21 and the general account item data 22 by the table creation unit 13 (S3). Although details will be described later, the table creation unit 13 creates the first to third tables based on the debit data, and creates the fourth to sixth tables based on the credit data.

  Next, the accounting category transition apparatus 1 extracts records from the first to sixth tables by the record extraction unit 14 (S4). Although details will be described later, the record extraction unit 14 extracts debit records of the first accounting category and the second accounting category based on the first, third, and fifth tables. Moreover, the record extraction part 14 extracts the credit record of the 1st accounting division and the 2nd accounting division based on the 2nd, 4th, 6th table.

  Next, the accounting category transfer device 1 causes the journal data output unit 15 to output the journal data 23 for the first accounting category and the journal data 24 for the second accounting category (S5). The journal data 23 of the first accounting category includes a debit record and a credit record of the first accounting category extracted by the record extraction unit 14. The journal data 24 of the second accounting category includes a debit record and a credit record of the second accounting category extracted by the record extraction unit 14. The output journal data is stored in, for example, a storage medium.

<3. About Journal>
Before explaining the processing of the accounting category transition apparatus 1 in more detail, the basic rule of “journal entry” will be explained. In double-entry bookkeeping, it is called “journal” that uses the “accounts” classified as “assets”, “liabilities”, “expenses”, “revenues”, etc. The transaction is recorded by the method.

<3-1. Account>
The account item is a subject representing the nominal amount of money displayed as exemplified below.

  “Cash”, “deposit”, “accrual” and “prepayment” are all account items classified as “assets”. Account items classified as “assets” are described in the debit (left side) in the financial statements (balance sheet).

  “Accounts payable” and “Advances received” are both account items classified as “liabilities”. Account items classified as “liabilities” are described in the credit (right side) in the financial statements (balance sheet).

  Both “cleaning costs” and “building diagnosis costs” are account items classified as “costs”. Account items classified as “expense” are described in the debit (left side) in the financial statements (income statement).

  “Management revenue” and “Reserve reserve revenue” are both account items classified as “Revenue”. Account items classified as “Revenue” are described in the credit (right side) in the financial statements (income statement). In the public accounting corporation accounting standards, a “Net assets increase / decrease statement” is created instead of the income statement, but the concept is almost the same.

<3-2. Record to Journal>
In the journal, transactions are recorded in the journal using the account items described above.
In this journal, if there is the account item in the position (debit or credit) described in the financial statements (balance sheet or profit and loss statement), it represents an increase (occurrence) in the account item, If there is a rule, it represents a decrease in the amount of the account.

  For example, the accounting director of the condominium management association paid a total of 130,000 yen, including a cleaning fee of 30,000 yen and a building diagnosis cost of 100,000 yen, from the deposit account of the condominium management association to the contractor. Then, the journal is as shown in the following [1] and [2] (for convenience, line numbers [1] [2] [3] ... are attached to each line of the journal, and the debit and credit The symbol “/” is placed between them. The debit is on the left side and the credit is on the right side.)

[1] October 1, 2013 Cleaning fee: 30,000 / Deposit: 130,000

[2] October 1, 2013 Building diagnosis fee: 100,000 / (blank)

  As mentioned above, “cleaning costs” and “building diagnosis costs” (both classified as expenses) are listed on the debit (left side) of the income statement, and “deposits” (classified as assets) are balance. Debited on the left side of the table. Therefore, [1] and [2] above represent an increase (occurrence) in cleaning expenses of 30,000 yen and building diagnosis expenses of 100,000 yen and a decrease in deposits of 130,000 yen.

  For example, suppose that a deposit account of a condominium management association has received a total of 25,000 yen from an union member, including an administrative fee of 15,000 yen and a repair reserve of 10,000 yen. Then, journal entries are as shown in [3] and [4] below.

[3] October 1, 2013 Deposit: 25,000 / Administrative expenses income: 15,000

[4] October 1, 2013 (blank) / Repair fund income: 10,000

As mentioned above, “deposits” (classified as assets) are listed on the debit (left side) of the balance sheet, and “administrative expenses revenue” and “repair reserve revenue” (both classified as revenue) It is listed on the right side of the income statement. Therefore, the above [3] and [4] represent an increase of 25,000 yen in deposits and an increase (occurrence) of management fee income of 15,000 yen and repair reserve revenue of 10,000 yen.
Journal entries record transactions as described above.

<4. Details of processing>
Next, the process of the accounting division transfer apparatus 1 will be described in detail with reference to FIGS.
FIG. 3 conceptually shows the input journal data 21 and the general account item data 22.

<4-1. Journal data entered>
The input journal data 21 includes debit data having a plurality of debit records and credit data having a plurality of credit records. In each debit record included in a plurality of debit records, “debit item”, “debit amount”, and “debit accounting classification” are associated with each other. In each credit record included in a plurality of credit records, “credit item”, “credit amount”, and “credit accounting classification” are associated with each other. One debit record and one credit record constitute the data of each row in the above journal. Here, for convenience, the debit record and the credit record are described as separate records, but a combination of the debit record and the credit record corresponding to one row of the journal may be stored as one record.

  The above account items are input as the debit item and the credit item. The debit amount and the credit amount are amounts corresponding to the respective items. As described above, in the journal, the total debit amount X1 + X2 and the total credit amount Y1 + Y2 must match. If they do not match, an error message is output by a separate program.

  The debit accounting category indicates whether the data of the debit record is transferred to the second accounting category or left in the first accounting category. The credit accounting category indicates whether the data of the credit record is transferred to the second accounting category or left in the first accounting category. In this example, the input journal data 21 is first input as journal data of the first accounting category. Therefore, for records that remain in the first accounting category (= input accounting category), input of the debit accounting category and credit accounting category may be omitted.

<4-2. General account data>
The general account item data 22 is master data in which the general account item of the accounting category is associated with each accounting category. For example, the total account item of the first accounting category is “first account”, and the total account item of the second accounting category is “second account”. In the process of creating the first to sixth tables, the total account item data 22 is referred to. If there is a record for the third accounting category in the input journal data, if the general account item for the third accounting category is set, data to be transferred to the third accounting category can be generated by the processing of this embodiment. .

<4-3. Rules for creating first to third and seventh tables>
FIG. 4 shows the rules for creating the first to eighth tables.
The first to third tables are created based on the above debit data included in the input journal data 21. Each of the first to third tables has a plurality of records corresponding to a plurality of debit records included in the above debit data.

  The first table includes, for each record, a first field F1 for storing “debit accounting classification”, a second field F2 for storing “debit item”, and a third field F3 for storing “debit amount”. Including. As the “debit accounting category”, “first accounting category” or “second accounting category” is stored according to the debit accounting category in each debit record.

  The second table stores, for each record, a fourth field F4 for storing “debit accounting category”, a fifth field F5 for storing “total account item of input accounting category”, and a sixth field for storing “debit amount”. Field F6. As the “total account item in the input accounting category”, the “first account” that is the total account item in the first accounting category is designated.

  The third table stores, for each record, a first field F1 for storing “input accounting category”, a second field F2 for storing “total account item of debit accounting category”, and a third field for storing “debit amount”. Field F3. The “first accounting category” is designated as the “input accounting category”. As the “total account item in the debit accounting category”, “first account” or “second account” specified by the total account item data 22 is stored according to the debit accounting category in each debit record.

In addition to the first to sixth tables, a seventh table based on the debit data may be created.
The seventh table stores, for each record, a fourth field F4 for storing “input accounting category”, a fifth field F5 for storing “total account item of input accounting category”, and a sixth field for storing “debit amount”. Field F6.

<4-4. Rules for creating fourth to sixth and eighth tables>
The fourth to sixth tables are created based on the above credit data included in the input journal data 21. Each of the fourth to sixth tables has a plurality of records corresponding to a plurality of credit records included in the credit data described above.

  The fourth table includes, for each record, a fourth field F4 for storing “credit accounting classification”, a fifth field F5 for storing “credit item”, and a sixth field F6 for storing “credit amount”. Including. As the “credit accounting category”, “first accounting category” or “second accounting category” is stored according to the credit accounting category in each credit record.

  The fifth table stores, for each record, a first field F1 for storing “credit accounting category”, a second field F2 for storing “total account item of input accounting category”, and a third field for storing “credit amount”. Field F3.

  The sixth table stores, for each record, a fourth field F4 for storing “input accounting category”, a fifth field F5 for storing “total account item of credit accounting category”, and a sixth field for storing “credit amount”. Field F6. As the “total account item of credit accounting classification”, “first account” or “second account” specified by the total account item data 22 is stored according to the credit accounting classification in each credit record.

In addition to the first to seventh tables, an eighth table based on credit data may be created.
The eighth table includes, for each record, a first field F1 for storing “input accounting category”, a second field F2 for storing “total account item of input accounting category”, and a third field for storing “credit amount”. Field F3.

<4-5. First to eighth tables created>
FIG. 5 conceptually shows the first to eighth tables created by the table creation unit 13.
The first to eighth tables are created according to the creation rules shown in FIG. Among these, the first table is created based on the above debit data included in the input journal data 21. The second and third (and seventh) tables are created based on the above debit data and the total account item data 22. The fourth table is created based on the above-described credit data included in the input journal data 21. The fifth and sixth (and eighth) tables are created based on the credit data described above and the general account item data 22.

  In addition, although the case where it divided | segmented into the 1st-8th table was demonstrated here in order to make description easy to understand, the data equivalent to two or more data of the 1st-8th tables is one table. It may be created in a state gathered together.

<4-6. Data removal>
FIG. 6 conceptually shows a state in which a part of data is removed from the first to eighth tables as the first stage of record extraction by the record extraction unit 14.

  In the record extraction unit 14, the data stored in the first field F1 or the fourth field F4 is “first accounting division”, and the data stored in the second field F2 or the fifth field F5 is “first accounting”. Remove all records that are "Accounts". In FIG. 6, the data to be removed is indicated by a double line.

  Note that, as shown in FIG. 6, all records included in the seventh table and records included in the eighth table are removed. Therefore, the object of the present invention can be achieved without creating the seventh table and the eighth table. However, it is possible to confirm that the amount of money in the third field F3 of the third table matches the amount of money in the sixth field F6 of the seventh table by once creating the seventh table in FIG. There is. The same applies to the eighth table.

<4-7. Records that remain in the first accounting category and records that move to the second accounting category>
FIG. 7 conceptually shows a state in which records to be left in the first accounting section and records to be transferred to the second accounting section are extracted from the first to sixth tables as the second stage of record extraction by the record extracting unit 14.

  Records whose data stored in the first field F1 or the fourth field F4 is “first accounting category” are left in the first accounting category. However, the data removed in FIG. 6 described above is excluded. On the other hand, a record whose data stored in the first field F1 or the fourth field F4 is “second accounting category” is moved to the second accounting category.

At this time, records extracted from the first, third, and fifth tables are debit records, and records extracted from the second, fourth, and sixth tables are credit records.
In the above-described process, the two-stage process of extracting a record for each accounting category as shown in FIG. 7 after removing some records as shown in FIG. 6 has been described, but the present invention is not limited to this. Absent. One-step processing is sufficient if unnecessary records are not extracted when extracting records for each accounting category.

  The extracted record is output by the journal data output unit 15. The records that remain in the first accounting category and the records that are moved to the second accounting category may be output as separate book data, or in a state where they are stored in one book with the accounting category being identifiable. It may be output. The extracted records may be sorted according to a predetermined criterion such as date order.

  Through the above processing, journal data 23 for the first accounting category and journal data 24 for the second accounting category can be created from the entered journal data 21. In FIG. 7, the total debit amount X1 + X2 of the records remaining in the first accounting category is equal to the total credit amount Y1 + Y2 (see FIG. 3). Further, in FIG. 7, the total debit amount X2 + Y2 of the records transferred to the second accounting category and the total debit amount X2 + Y2 coincide (obviously obvious from the calculation formula).

  According to the above processing, when the transaction amount related to the first accounting category and the transaction amount related to the second accounting category are mixed in the journal data input to one accounting category, You can move to the accounting category. Thereby, the work load of journal entry can be reduced.

<5. First Specific Example>
Next, a first specific example will be described with reference to FIGS. In the first specific example, in the accounting of the condominium management association, expenses belonging to “management expenses” and expenses belonging to “repair reserves” are incurred, and these expenses are paid together from one deposit account. is there.
FIG. 8 shows the input journal data 21 and the general account item data 22 in the first specific example.

<5-1. Journal data entered>
The input journal data 21 is a record of transactions similar to those described in [1] and [2].

  The format of the input journal data 21 is the same as that in FIG. However, in FIG. 8, in each debit record, in addition to “debit item”, “debit amount”, and “debit accounting category”, “sub-item” and “summary” are newly associated. ing. In each credit record, in addition to “credit item”, “credit amount”, and “credit accounting category”, “auxiliary item” and “summary” are newly associated.

  A supplementary course is a course that is a breakdown of a specific account. For example, auxiliary items such as “corridor cleaning” and “window cleaning” can be set in the account item “cleaning expenses”. If this supplementary course is recorded together, it is possible not only to grasp the amount of “cleaning costs” as a breakdown of annual expenses in annual settlements, but also to further subdivide the amount of “hall cleaning” and “window cleaning”. Can understand the amount of money.

  The summary is an item for simply describing specific transaction contents. The contents of the transaction recorded in the journal data can be roughly estimated from the account items and sub-accounts, but it is possible to describe more concretely what the transaction was (transaction partner, company representative, product number, etc.) It is what I did. The summary may be common to one debit record and one credit record.

  In FIG. 8, the entered journal data 21 is firstly entered as journal data of the accounting classification “management expense accounting”. That is, the input accounting category in FIG. 8 is “administration expense accounting”. However, in the column of the debit accounting category and the credit accounting category, “administration expense accounting” is not entered. In the column of the debit accounting category and the credit accounting category, an accounting category such as “repair reserve accounting” is entered only when the accounting category is different from the input accounting category.

<5-2. General account data>
The format of the general account item data 22 is the same as that in FIG. However, in FIG. 8, “auxiliary subjects” can be set in the general account item data 22.
In FIG. 8, “management expense account” is set as the general account item of “management expense accounting” and “repair reserve account” is set as the general account item of “repair reserve accounting” for each accounting category. . The supplementary subjects of the general account items are blank in FIG.

<5-3. Rules for creating first to third and seventh tables>
FIG. 9 shows the rules for creating the first to eighth tables. The rules for creating the first to eighth tables are the same as those in FIG. 4 except that the following points are added.

  Added to the first table are a seventh field F7 for storing “debit subject supplementary subjects”, an eighth field F8 for storing “input category”, and an eleventh field F11 for storing “explanation”. ing. "Input category" is data based on debit data (referred to as "screen data" because it is input data) or data based on both debit data and general account data (referred to as "transfer data") Data). In the first table, “screen data” is stored as the “input category”.

  Added to the second table are a ninth field F9 for storing “subjects for input accounting category”, a tenth field F10 for storing “input category”, and an eleventh field F11 for storing “summary”. Has been. As the “subject item of the input accounting category”, if an auxiliary item of administrative expense accounting is set in the general account item data 22, it is stored. In the second table, “transfer data” is stored as “input category”.

  Added to the third table is a seventh field F7 for storing “sub-accounts for debit accounting classification”, an eighth field F8 for storing “input classification”, and an eleventh field F11 for storing “summary”. Has been. As the “debit accounting category auxiliary item”, if a debit accounting category auxiliary item is set in the general account item data 22, it is stored. In the third table, “transfer data” is stored as “input category”.

  The seventh table includes a ninth field F9 for storing “subjects for input accounting category”, a tenth field F10 for storing “input category”, and an eleventh field F11 for storing “summary”. Has been. In the seventh table, “transfer data” is stored as the “input category”. As described above, the seventh table may not be provided.

<5-4. Rules for creating fourth to fifth and eighth tables>
In the fourth table, a ninth field F9 for storing “sub-item for credit item”, a tenth field F10 for storing “input category”, and an eleventh field F11 for storing “summary” are added. ing. In the fourth table, “screen data” is stored as the “input category”.

  The fifth table includes a seventh field F7 for storing “subjects for input accounting category”, an eighth field F8 for storing “input category”, and an eleventh field F11 for storing “summary”. Has been. In the fifth table, “transfer data” is stored as “input category”.

  The sixth table includes a ninth field F9 for storing “sub-accounts for credit accounting classification”, a tenth field F10 for storing “input classification”, and an eleventh field F11 for storing “summary”. Has been. As the “subsidiary item of credit accounting category”, if an auxiliary item of credit accounting category is set in the general account item data 22, it is stored. In the sixth table, “transfer data” is stored as the “input category”.

  Added to the eighth table is a seventh field F7 for storing “subjects for input accounting category”, an eighth field F8 for storing “input category”, and an eleventh field F11 for storing “summary”. Has been. In the eighth table, “transfer data” is stored as the “input category”. As described above, the eighth table may not be provided.

<5-5. First to eighth tables created>
FIG. 10 shows the first to eighth tables created by the table creation unit 13 in the first specific example.
The first to eighth tables are created according to the creation rules shown in FIG. Since the input journal data 21 shown in FIG. 8 has only one credit record, each of the fourth to sixth and eighth tables in FIG. 10 has only one record.

<5-6. Data removal>
FIG. 11 shows a state in which a part of data is removed from the first to eighth tables by the record extraction unit 14 in the first specific example.

  In FIG. 11, the data stored in the first field F1 or the fourth field F4 is “management expense accounting”, and the data stored in the second field F2 or the fifth field F5 is “management expense account”. Remove all records that are. In FIG. 11, data to be removed is indicated by a double line.

<5-7. Records that remain in the first accounting category and records that move to the second accounting category>
FIG. 12 shows a state in which the record extraction unit 14 extracts records to be left in the first accounting section and records to be moved to the second accounting section from the first to sixth tables in the first specific example.

  A record whose data stored in the first field F1 or the fourth field F4 is “management expense accounting” is left in the accounting category of “management expense”. However, the data removed in FIG. 11 described above is excluded. On the other hand, a record whose data stored in the first field F1 or the fourth field F4 is “repair reserve accounting” is moved to an accounting category of “repair reserve reserve”.

  At this time, records extracted from the first, third, and fifth tables are debit records, and records extracted from the second, fourth, and sixth tables are credit records.

  Through the above processing, it is possible to create from the input journal data, journal data that remains in the “management expenses” accounting category and journal data that is transferred to the “repair reserve” accounting category.

In FIG. 12, the following can be understood from the journal data remaining in the accounting category of “management expenses”.
(1) As administrative expenses, cleaning expenses (hallway cleaning) increased (increased) by 30,000 yen.
(2) Deposits (P bank) managed in administrative expenses accounting decreased by 130,000 yen.
(3) The amount of 100,000 yen that should be paid from the repair reserve account should be paid in advance in the administrative expenses account.

Moreover, in FIG. 12, the following can be understood from the journal data transferred to the accounting category of “reserve reserve”.
(4) Building expenses (annual diagnosis) increased by 100,000 yen (incurred) as expenses for the purpose of repair reserve.
(5) The amount of 100,000 yen that should be paid in the repair reserve account was paid in advance from the administration expense account.

  According to the above journal entry, if the transaction amount related to “Management Expense” and the transaction amount related to “Repair Reserve” are mixed in the journal data entered in the “Management Expense” accounting category, The amount can be transferred to the “reserve reserve” accounting category. Thereby, the work load of journal entry can be reduced. Since the “cleaning costs” are recorded in the management cost accounting and the “building diagnosis costs” are recorded in the repair reserve accounting, it is possible to perform appropriate separation management according to the accounting category.

  In addition, the 130,000 yen payment made from the deposit is not booked as separate payments (divided into 30,000 yen payments and 100,000 yen payments), but as a 130,000 yen face value payment. Therefore, an actual transaction can be accurately represented.

  Further, since excess and deficiency between accounting categories is recorded using the general account items of “repair reserve account” and “management expense account”, it is easy to settle between accounting categories at a later date. In the first specific example, for example, if 100,000 yen is transferred from a deposit account managed in repair reserve accounting to a deposit account managed in administrative expenses accounting, excess or deficiency between accounting categories will be resolved. Is easily understood.

<6. Second Example>
Next, a second specific example will be described with reference to FIGS. In the second specific example, in the accounting of a condominium management association, revenues that belong to “management expenses” and revenues that belong to “repair reserves” are generated, and these revenues are credited together in one deposit account. It is.
FIG. 13 shows the input journal data 21 and the general account item data 22 in the second specific example.

<6-1. Journal data entered>
The input journal data 21 is a record of transactions similar to those described in the above [3] and [4].

  The format of the input journal data 21 is the same as that in FIG. However, in FIG. 13, in each debit record, in addition to “debit item”, “debit amount”, and “debit accounting category”, “auxiliary item” and “summary” are newly associated. ing. In each credit record, in addition to “credit item”, “credit amount”, and “credit accounting category”, “auxiliary item” and “summary” are newly associated. Since this point has already been described with reference to FIG. 8, a detailed description thereof will be omitted.

<6-2. General account data>
Since the general account item data 22 is the same as that shown in FIG. 8, a detailed description thereof will be omitted.

<6-3. Rules for creating first to third and seventh tables>
<6-4. Rules for creating fourth to fifth and eighth tables>
Since the rules for creating the first to eighth tables are the same as those shown in FIG. 9, illustration and detailed description thereof are omitted.

<6-5. First to eighth tables created>
FIG. 14 shows the first to eighth tables created by the table creation unit 13 in the second specific example.
The first to eighth tables are created according to the creation rules shown in FIG. Since the input journal data 21 shown in FIG. 13 has only one debit record, the first to third and seventh tables in FIG. 14 each have only one record.

<6-6. Data removal>
FIG. 15 shows a state in which a part of data is removed from the first to eighth tables by the record extraction unit 14 in the second specific example.

  Also in FIG. 15, the data stored in the first field F1 or the fourth field F4 is “management expense accounting”, and the data stored in the second field F2 or the fifth field F5 is “management expense account”. Remove all records that are. In FIG. 15, the data to be removed is indicated by a double line.

<6-7. Records that remain in the first accounting category and records that move to the second accounting category>
FIG. 16 shows a state where the record extraction unit 14 extracts records to be left in the first accounting section and records to be moved to the second accounting section from the first to sixth tables in the second specific example.

  A record whose data stored in the first field F1 or the fourth field F4 is “management expense accounting” is left in the accounting category of “management expense”. However, the data removed in FIG. 15 described above is excluded. On the other hand, a record whose data stored in the first field F1 or the fourth field F4 is “repair reserve accounting” is moved to an accounting category of “repair reserve reserve”.

  At this time, records extracted from the first, third, and fifth tables are debit records, and records extracted from the second, fourth, and sixth tables are credit records.

  Through the above processing, it is possible to create from the input journal data, journal data that remains in the “management expenses” accounting category and journal data that is transferred to the “repair reserve” accounting category.

In FIG. 16, the following can be understood from the journal data remaining in the accounting category of “management expenses”.
(1) Deposit (P bank) managed in administrative expenses accounting increased by 25,000 yen (2) Earnings as administrative expenses increased by 15,000 yen (occurred) (3) Originally, reserve fund accounting for repair The amount of money to be deposited in the deposit is 10,000 yen in administrative expenses accounting

In addition, in FIG. 16, the following can be seen from the journal data transferred to the accounting category of “reserve reserve”.
(4) Revenue as repair reserve increased (increased) by 10,000 yen (5) The amount of 10,000 yen that should be deposited in the repair reserve account should be deposited in administrative expenses accounting

  According to the above journal entry, if the transaction amount related to “Management Expense” and the transaction amount related to “Repair Reserve” are mixed in the journal data entered in the “Management Expense” accounting category, The amount can be transferred to the “reserve reserve” accounting category. Thereby, the work load of journal entry can be reduced. Since the revenue related to the “management expenses” is recorded in the management cost accounting and the revenue related to the “repair reserves” is recorded in the repair reserve accounting, it is possible to perform appropriate separation management according to the accounting category.

  Also, the 25,000 yen deposit made in one deposit account is not recorded as separate payments (divided into 15,000 yen and 10,000 yen deposits), but as a deposit of 25,000 yen in face value. So that actual transactions can be accurately represented.

  Further, since excess and deficiency between accounting categories is recorded using the general account items of “repair reserve account” and “management expense account”, it is easy to settle between accounting categories at a later date. In the second specific example, for example, if 10,000 yen is transferred from a deposit account managed in administrative expenses accounting to a deposit account managed in repair reserve accounting, excess or deficiency between accounting categories will be resolved. Is easily understood.

DESCRIPTION OF SYMBOLS 1 ... Accounting division transfer apparatus, 11 ... Journal data input part, 13 ... Table preparation part, 14 ... Record extraction part, 15 ... Journal data output part, 21 ... Input journal data, 22 ... General account item data, 23 ... Journal data in the first accounting category, 24 ... Journal data in the second accounting category, F1 ... First field, F2 ... Second field, F3 ... Third field, F4 ... Fourth field, F5 ... Fifth field, F6 ... 6th field

Claims (4)

A device for transferring a specified partial amount of transactions entered as journal data of the first accounting category to the second accounting category,
The journal data entered is
There are multiple debit records, and for each debit record, the debit item, debit amount, and debit accounting category that indicates whether the debit amount is transferred to the second accounting category or left in the first accounting category Debit data attached, and
Each credit record has a credit item, a credit amount, and a credit accounting category indicating whether the credit amount is transferred to the second accounting category or left in the first accounting category. Credit data attached, and
(A) storage means for storing total account item data including the general account item of the first accounting category and the general account item of the second accounting category;
(B) Table creation means for creating the first to sixth tables,
(B1) having a plurality of records corresponding to the plurality of debit records, and for each record,
A first field for storing the debit accounting classification;
A second field for storing the debit item;
A third field for storing the debit amount,
A first table created based on the debit data;
(B2) having a plurality of records corresponding to the plurality of debit records, and for each record,
A fourth field for storing the debit accounting classification;
A fifth field for designating the general account item of the first accounting category;
A sixth field for storing the debit amount,
A second table created based on the debit data and the general account data;
(B3) having a plurality of records corresponding to the plurality of debit records,
A first field designating the first accounting category;
A second field for storing the general account item of the debit accounting category;
A third field for storing the debit amount,
A third table created based on the debit data and the general account data;
(B4) having a plurality of records corresponding to the plurality of credit records,
A fourth field for storing the credit accounting classification;
A fifth field for storing the credit item;
A sixth field for storing the credit amount,
A fourth table created based on the credit data;
(B5) having a plurality of records corresponding to the plurality of credit records,
A first field for storing the credit accounting classification;
A second field for specifying the general account item of the first accounting category;
A third field for storing the credit amount,
A fifth table created based on the credit data and the total account item data; and
(B6) having a plurality of records corresponding to the plurality of credit records,
A first field designating the first accounting category;
A second field for storing the general account item of the credit accounting classification;
A third field for storing the credit amount,
The table creating means for creating a sixth table created based on the credit data and the total account item data;
(C) Record extracting means for extracting records to be left in the first accounting category and records to be transferred to the second accounting category,
(C1) From the first, third and fifth tables,
A record in which the data in the first field is the first accounting category and the data in the second field is other than the general account item in the first accounting category is extracted as a debit record that remains in the first accounting category And
(C2) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the first accounting category and the data in the fifth field is other than the general account item in the first accounting category is extracted as a credit record to be left in the first accounting category And
(C3) From the first, third and fifth tables,
Extracting a record in which the data in the first field is the second accounting section as a debit record to be transferred to the second accounting section;
(C4) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the second accounting category is extracted as a credit record to be transferred to the second accounting category;
The record extraction means;
A device comprising: The table creation means includes
(B7) having a plurality of records corresponding to the plurality of debit records, and for each record,
A fourth field designating the first accounting category;
A fifth field for designating the general account item of the first accounting category;
A sixth field for storing the debit amount,
A seventh table created based on the debit data and the general account data, and
(B8) having a plurality of records corresponding to the plurality of credit records,
A first field designating the first accounting category;
A second field for specifying the general account item of the first accounting category;
A third field for storing the credit amount,
The apparatus according to claim 1, further creating an eighth table created based on the credit data and the total account item data. A method of transferring a specified partial amount of transactions entered as journal data of a first accounting category to a second accounting category by causing a computer to execute the following steps:
The journal data entered is
There are multiple debit records, and for each debit record, the debit item, debit amount, and debit accounting category that indicates whether the debit amount is transferred to the second accounting category or left in the first accounting category Debit data attached, and
Each credit record has a credit item, a credit amount, and a credit accounting category indicating whether the credit amount is transferred to the second accounting category or left in the first accounting category. Credit data attached, and
The computer can refer to storage means storing general account item data including the general account item of the first accounting category and the general account item of the second accounting category,
The steps executed by the computer include
(B) A table creation step for creating the first to sixth tables,
(B1) having a plurality of records corresponding to the plurality of debit records, and for each record,
A first field for storing the debit accounting classification;
A second field for storing the debit item;
A third field for storing the debit amount,
A first table created based on the debit data;
(B2) having a plurality of records corresponding to the plurality of debit records, and for each record,
A fourth field for storing the debit accounting classification;
A fifth field for designating the general account item of the first accounting category;
A sixth field for storing the debit amount,
A second table created based on the debit data and the general account data;
(B3) having a plurality of records corresponding to the plurality of debit records,
A first field designating the first accounting category;
A second field for storing the general account item of the debit accounting category;
A third field for storing the debit amount,
A third table created based on the debit data and the general account data;
(B4) having a plurality of records corresponding to the plurality of credit records,
A fourth field for storing the credit accounting classification;
A fifth field for storing the credit item;
A sixth field for storing the credit amount,
A fourth table created based on the credit data;
(B5) having a plurality of records corresponding to the plurality of credit records,
A first field for storing the credit accounting classification;
A second field for specifying the general account item of the first accounting category;
A third field for storing the credit amount,
A fifth table created based on the credit data and the total account item data; and
(B6) having a plurality of records corresponding to the plurality of credit records,
A first field designating the first accounting category;
A second field for storing the general account item of the credit accounting classification;
A third field for storing the credit amount,
The table creating step of creating a sixth table created based on the credit data and the total account item data;
(C) a record extraction step for extracting records to be left in the first accounting category and records to be transferred to the second accounting category,
(C1) From the first, third and fifth tables,
A record in which the data in the first field is the first accounting category and the data in the second field is other than the general account item in the first accounting category is extracted as a debit record that remains in the first accounting category And
(C2) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the first accounting category and the data in the fifth field is other than the general account item in the first accounting category is extracted as a credit record to be left in the first accounting category And
(C3) From the first, third and fifth tables,
Extracting a record in which the data in the first field is the second accounting section as a debit record to be transferred to the second accounting section;
(C4) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the second accounting category is extracted as a credit record to be transferred to the second accounting category;
The record extraction step;
A method comprising: A program for transferring a specified partial amount of transactions entered as journal data of the first accounting category to the second accounting category by causing a computer to execute the following steps:
The journal data entered is
There are multiple debit records, and for each debit record, the debit item, debit amount, and debit accounting category that indicates whether the debit amount is transferred to the second accounting category or left in the first accounting category Debit data attached, and
Each credit record has a credit item, a credit amount, and a credit accounting category indicating whether the credit amount is transferred to the second accounting category or left in the first accounting category. Credit data attached, and
The computer can refer to storage means storing general account item data including the general account item of the first accounting category and the general account item of the second accounting category,
The steps executed by the computer include
(B) A table creation step for creating the first to sixth tables,
(B1) having a plurality of records corresponding to the plurality of debit records, and for each record,
A first field for storing the debit accounting classification;
A second field for storing the debit item;
A third field for storing the debit amount,
A first table created based on the debit data;
(B2) having a plurality of records corresponding to the plurality of debit records, and for each record,
A fourth field for storing the debit accounting classification;
A fifth field for designating the general account item of the first accounting category;
A sixth field for storing the debit amount,
A second table created based on the debit data and the general account data;
(B3) having a plurality of records corresponding to the plurality of debit records,
A first field designating the first accounting category;
A second field for storing the general account item of the debit accounting category;
A third field for storing the debit amount,
A third table created based on the debit data and the general account data;
(B4) having a plurality of records corresponding to the plurality of credit records,
A fourth field for storing the credit accounting classification;
A fifth field for storing the credit item;
A sixth field for storing the credit amount,
A fourth table created based on the credit data;
(B5) having a plurality of records corresponding to the plurality of credit records,
A first field for storing the credit accounting classification;
A second field for specifying the general account item of the first accounting category;
A third field for storing the credit amount,
A fifth table created based on the credit data and the total account item data; and
(B6) having a plurality of records corresponding to the plurality of credit records,
A first field designating the first accounting category;
A second field for storing the general account item of the credit accounting classification;
A third field for storing the credit amount,
The table creating step of creating a sixth table created based on the credit data and the total account item data;
(C) a record extraction step for extracting records to be left in the first accounting category and records to be transferred to the second accounting category,
(C1) From the first, third and fifth tables,
A record in which the data in the first field is the first accounting category and the data in the second field is other than the general account item in the first accounting category is extracted as a debit record that remains in the first accounting category And
(C2) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the first accounting category and the data in the fifth field is other than the general account item in the first accounting category is extracted as a credit record to be left in the first accounting category And
(C3) From the first, third and fifth tables,
Extracting a record in which the data in the first field is the second accounting section as a debit record to be transferred to the second accounting section;
(C4) From the second, fourth and sixth tables,
A record in which the data in the fourth field is the second accounting category is extracted as a credit record to be transferred to the second accounting category;
The record extraction step;
A program comprising:

Images