JP6796904B2 - Accounting data collation device, accounting data collation method and program - Google Patents

Description

The present invention relates to an accounting data collation device, an accounting data collation method and a program.

Each company often uses an accounting system to manage accounting transactions that occur in daily business activities. Generally, in an accounting system, the movement of money generated by each transaction is managed by assigning an account according to a rule called a journal. Patent Document 1 discloses an accounting system capable of automatically performing journal entry work.

JP-A-2019-021118

Currently, in the accounting audit conducted by an audit corporation, accounting data (for example, purchase orders, invoices, etc.) issued by the audited company or its business partners is used in the audited company. For example, there is an audit procedure called voucher matching that confirms that journal data, detailed data, trial balances, financial statements, financial statements, etc.) are properly recorded. Voucher matching is an audit procedure in which the auditor verifies the accounting data against the voucher documents that support it to ensure that the transactions shown on the voucher documents are correctly recorded.

However, since the audit corporation does not have the voucher documents of the business partner company of the company to be audited, the voucher documents of the business partner company can be obtained through the audit target company, or the confirmation letter can be obtained from the business partner company. There is a problem that it takes a lot of time and effort because it is necessary to send it to the company and get an answer. In addition, similar issues may occur not only in audit firms but also in banks, government offices, rating agencies, etc., when confirming that each company is properly accounting.

Therefore, an object of the present invention is to provide a technique capable of easily collating that accounting data is properly recorded in each company.

In the accounting data collation device according to one aspect of the present invention, the storage unit that stores the accounting data for each company and the transaction content recorded in the accounting data of the predetermined company are converted into the accounting data of the business partner company indicated by the transaction content. It has a collation unit that collates accounting data between companies by determining whether or not it is recorded, and an output unit that outputs the collation result of accounting data of a predetermined company performed by the collation unit.

According to the present invention, it is possible to provide a technique capable of easily collating that accounting data is properly recorded in each company.

It is a figure which shows an example of the automatic collation platform which concerns on this embodiment. It is a flowchart which shows the outline of the processing procedure of the format conversion function and the accounting data collation function which a collation system has. It is a figure which shows the hardware configuration example of a collation system. It is a figure which shows the functional block configuration example of a collation system. It is a figure which shows an example of the company information conversion DB and the account item conversion DB. It is a figure which shows an example of the data item included in the standard journal data. It is a figure which shows an example of correspondence relationship data (account). It is a flowchart which shows an example of the processing procedure at the time of conversion from original journal data to standard journal data. It is a figure for demonstrating a concrete example of the processing procedure at the time of conversion from original journal data to standard journal data. It is a figure for demonstrating concretely the process of standardizing the particle size of standard journal data. It is a flowchart which shows an example of the collation processing of standard journal data. It is a figure for demonstrating the specific example 1 of a collation process. It is a figure for demonstrating the specific example 2 of a collation process. It is a figure for demonstrating the specific example 2 of a collation process. It is a figure for demonstrating the specific example 2 of a collation process. It is a figure which shows an example of the correction data. It is a figure for demonstrating a specific example of the process which corrects an account item and performs collation. It is a figure for demonstrating a specific example of the process of summing up transaction amounts and collating on the same transaction day. It is a figure for demonstrating a specific example of the process of summing up transaction amounts and collating on the same transaction day. It is a figure for demonstrating a specific example of the process which performs collation by shifting a transaction date. It is a figure which shows an example of the data included in the standard balance data. It is a figure for demonstrating a specific example of the processing procedure at the time of conversion from original balance data to standard balance data. It is a flowchart which shows an example of the collation processing of standard balance data. It is a figure for demonstrating the specific example 1 of a collation process. It is a figure for demonstrating the specific example 2 of a collation process.

Preferred embodiments of the present invention will be described with reference to the accompanying drawings. In each figure, those having the same reference numerals have the same or similar configurations.

<< System configuration >>
FIG. 1 is a diagram showing an example of an automatic collation platform according to the present embodiment. The automatic collation platform 1 is a system that is premised on being commonly used by companies, audit corporations, banks, government offices, rating agencies, etc. (hereinafter referred to as "users"). The automatic collation platform 1 includes a collation system 10 (accounting data collation device), a corporate system 20, an audit corporation system 30, a bank system 40, a public office system 50, and a rating company system 60.

The collation system 10 is composed of one or a plurality of information processing devices, and collects accounting data and the like (for example, journal data, detailed data, trial balance, financial statements, financial statements, etc.) of companies participating in the automatic collation platform 1. It is a system that collects, analyzes and collates. Further, when each user accesses the accounting data and the collation result data of each company stored in the collation system 10, the collation system 10 allows access within the range of authority possessed by each user. For example, an audit firm can only access accounting data and collation result data about the company with which the audit firm has an audit contract.

The corporate system 20 is a system used by a company to perform accounting processing. The corporate system 20 transmits the accounting data managed by the corporate system 20 to the collation system 10 offline or online.

The audit corporation system 30 is an information processing device used by an audit corporation that audits accounting processing performed by a company. In addition, the audit corporation system 30 performs audit work by acquiring the accounting data of each company and / or the data indicating the result of collation for the companies audited by the audit corporation from the collation system 10.

The banking system 40 is a system that manages the deposit accounts of each company. When the banking system 40 receives an inquiry from the collation system 10, it transmits data on deposits, withdrawals, and balances in the deposit accounts of each company to the collation system 10. Further, when the collation system 10 receives an inquiry from the bank system 40, the bank system 40 is provided with accounting data of each company and / or data indicating the result of collation (for example, data necessary for loan determination). Send.

The public office system 50 is an information processing device owned by the national government, prefectures, and municipalities, including the National Tax Agency and the tax office. For example, the collation system 10 transmits the accounting data of each company and / or the data indicating the result of collation to the public office system 50 such as the National Tax Agency and the tax office. Further, for example, the collation system 10 is a data indicating the accounting data of a company and / or the result of collation in response to a request from a public office system 50 such as a prosecution, police and the Financial Services Agency, such as during a tax audit. To the public office system 50.

The rating agency system 60 is an information processing device used by a company that performs credit ratings. For example, the collation system 10 transmits the accounting data of the company to be rated and / or the data indicating the result of collation to the rating agency system 60.

As described above, when conducting a voucher matching, which is one of the audit procedures, it is difficult for an audit corporation to obtain voucher documents directly from the business partner of the company to be audited. Therefore, it is very troublesome for the audit corporation to obtain the voucher documents of the business partner company through the company to be audited, or to send the confirmation letter to the business partner company to obtain a reply. Is on. On the other hand, according to the present embodiment, the collation system 10 collates the accounting data collected from each company, and transmits the collation result to the audit corporation system 30 of the audit corporation with which each company has an audit contract. Therefore, by referring to the collation results, the audit corporation can easily and quickly perform the audit without the audit corporation making inquiries directly to the business partners of the audit target company.

Also, in the past, it was difficult for audit firms to obtain digital data on the balance of bank accounts directly from the banking system. However, in the present embodiment, the collation system 10 can automatically acquire deposit / withdrawal data from the bank system 40 and collate it with the accounting data without going through an audit corporation.

In addition, conventionally, there have been various formats of accounting data managed by each company. Therefore, at the time of auditing, it was necessary to interpret the data according to the format of each company, which was troublesome. However, in the present embodiment, since the matching system 10 acquires all the accounting data provided by each company as digital data and converts it into accounting data in a common format, the user is provided by the matching system 10. Data can be referenced quickly without being aware of the format of each company.

In the present embodiment, among the functions provided by the collation system 10, the functions shown below will be mainly described.

1. 1. Format conversion function: A function that converts accounting data collected from each company system 20 and generated in a unique format for each company into accounting data in a common format and stores it in a database.
2. 2. Inter-company data collation function: A function to confirm that companies have a common understanding of the transactions that form the basis of accounting data by collating (collating) accounting data converted to a common format between companies. .. In addition, a function to generate collation result data showing the result of collation of accounting data.

FIG. 2 is a flowchart showing an outline of the processing procedure of the format conversion function and the accounting data collation function of the collation system 10.

In step S10, the collation system 10 takes in accounting data described in a format unique to each company from the company system 20 of each company. The imported accounting data is stored in a DB (Database) included in the collation system 10.

In step S20, the collation system 10 converts the accounting data described in the format unique to each company into the accounting data described in the standard format (may be referred to as a common format) used by the collation system 10. In order to convert the accounting data described in the format unique to each company into the accounting data described in the standard format used by the collation system 10, the granularity of the accounting data (particularly the journal data), which will be described later, is standardized ( It may also include performing a process (to unify).

In step S30, the collation system 10 determines a company to collate from the accounting data converted into the standard format, and the content of each journal recorded in the accounting data of the company is the business partner company of the transaction. The accounting data is collated by determining whether or not it is also recorded in the accounting data (accounting data converted to the standard format) in. By performing this collation process on the accounting data of each company converted into a common format, the accounting data collected from each company is collated between the companies.

In step S40, the collation system 10 transmits the collation result data collated with the accounting data to a system requesting the collation result data (for example, an audit corporation system 30).

Hereinafter, the case where the collation system 10 collates the journal data among the accounting data will be described as the first embodiment, and the balance data (also referred to as the balance detail data) included in the detail data or the trial calculation table among the accounting data. The case of collating the above will be described as the second embodiment. The collation system 10 may be capable of executing both the first embodiment and the second embodiment, or may be capable of executing either one.

<< First Embodiment >>
Hereinafter, in the description of the first embodiment, the journal data described in the format unique to each company is referred to as "unique journal data", and the journal data described in the standard format is referred to as "standard journal data". Further, in the following description, the "journal data" means the entire data including a plurality of transactions for convenience, and the "journal" means each transaction included in the journal data. That is, "journal data" means a set of journals related to each transaction, and "journal" is used to mean a journal related to a certain transaction.

<Hardware configuration>
FIG. 3 is a diagram showing a hardware configuration example of the collation system 10. The collation system 10 includes a CPU (Central Processing Unit) 11, a memory, a storage device 12 such as an HDD (Hard Disk Drive) and / or an SSD (Solid State Drive), a communication IF (Interface) 13 for wired or wireless communication, and an input. It has an input device 14 that accepts operations and an output device 15 that outputs information. The input device 14 is, for example, a keyboard, a touch panel, a mouse and / or a microphone. The output device 15 is, for example, a display and / or a speaker.

<Functional block configuration>
FIG. 4 is a diagram showing an example of a functional block configuration of the collation system 10. The collation system 10 includes a conversion data DB 100a, an original journal data DB 100b, a standard journal data DB 100c, a collation data DB 100d, an acquisition unit 101, a conversion unit 102, a storage unit 103, a collation unit 104, and an output unit. Includes 105. The acquisition unit 101, the conversion unit 102, the storage unit 103, the collation unit 104, and the output unit 105 can be realized by the CPU 11 of the collation system 10 executing the program stored in the storage device 12. it can. In addition, the program can be stored in a storage medium. The storage medium in which the program is stored may be a non-transitory computer readable medium. The non-temporary storage medium is not particularly limited, but may be, for example, a storage medium such as a USB memory or a CD-ROM. Further, the conversion data DB 100a, the original journal data DB 100b, the standard journal data DB 100c, and the collation data DB 100d may be collectively referred to as the storage unit 100.

The conversion data DB 100a is a DB that stores conversion data used when converting the data of each item used in the original journal data of each company into the data used in the standard journal data. The conversion data DB 100a includes, for example, a company information conversion DB used when converting information for identifying a company such as a company name and a company code, and an account item such as an account name and an account code. The account item conversion DB and the like used when converting the information of the above are included.

FIG. 5A is a diagram showing an example of a corporate information conversion DB. In the "company name (company A)" and "company code (company A)", the company name and company code used in the company system 20 of company A for identifying each business partner company are stored. To. That is, in the "company name (company A)" and the "company code (company A)", the company name and the company code defined in the company A's original format are stored. Similarly, the "company name (company B)" and the "company code (company B)" store the company name and company code defined in the company B's original format. The "standard company name" and "standard company code" store the company name and company code for identifying each company, which are defined in the standard format.

The company information conversion DB shown in FIG. 5A is an example, and a company name and a company code defined in a unique format of more companies such as companies C and D may be stored. Further, each company may be stored in the conversion data DB 100a as a separate database.

FIG. 5B is a diagram showing an example of an account item conversion DB. "Account name (Company A)" and "Account code (Company A)" include the account name and account code used in the corporate system 20 of Company A to identify each account. It is stored. That is, in the "account name (company A)" and the "account code (company A)", the account name and the account code defined in the original format of the company A are stored. Similarly, in the "account name (company B)" and "account code (company B)", the account name and the account code defined in the original format of the company B are stored. In the "standard account name" and "standard account code", the account name and the account code for identifying each account specified in the standard format are stored.

The account conversion DB shown in FIG. 5B is an example, and the account and the account code specified in the original format of more companies such as companies C and D may be stored. Further, each company may be stored in the conversion data DB 100a as a separate database. The explanation will be continued by returning to FIG.

The original journal data DB 100b stores the original journal data of each company acquired from the corporate system 20 for each company.

The standard journal data DB 100c stores the standard journal data generated by converting the data included in the original journal data of each company into the data defined in the standard format for each company.

FIG. 6 shows an example of data included in the standard journal data. Unless otherwise specified, each item of standard journal data stores data specified in the standard format.

The journal data number included in the original journal data is stored in the "journal data number". As a result, it is possible to subsequently recognize which unique journal data the standard journal data corresponds to. The "unique code" stores an identifier used to uniquely identify each journal included in the standard journal data in the collation system 10. The unique code may be generated by any processing procedure, but since the original journal data usually includes a journal ID that identifies each journal, the unique code is generated by using the journal ID. It may be generated. For example, the unique code may be expressed by "company code + fiscal year + journal ID", or the number obtained by inputting to the hash function may be used as the unique code.

The "company code" stores a code for uniquely identifying a company. For the company code, for example, the National Tax Agency corporate number may be used. A code for uniquely identifying a company is stored in the "company name". The "transaction date" stores the date on which the transaction was made. In the "account code", the account code of the account corresponding to the content of the transaction is stored. In the "account", the account name of the account corresponding to the content of the transaction is stored.

The company code of the business partner for each journal is stored in the "company code of the business partner". In the "business partner company name", the company name of the business partner company for each journal is stored. Information indicating the currency (Japanese yen, dollar, euro, etc.) used for the transaction is stored in the "transaction currency". The amount recognized in the transaction is stored in the "transaction amount". In addition, in order to be able to identify whether each journal is a debit or a credit, a positive value is stored in the transaction amount of the debit record, and a negative value is stored in the transaction amount of the credit record. .. The "collation result flag" stores a flag indicating whether or not it has been confirmed that the transaction content indicated by each journal is also recorded in the standard journal data of the business partner company. The "matching destination date" is a data item for storing the changed trading date when the matching is successful by changing the trading date of the standard journal data of the business partner company. The "matching destination account" is a data item for storing the account of the trading partner when the standard journal data is successfully collated. In the "collation destination unique code", when it is confirmed that the transaction content shown in each journal is also recorded in the journal data of the business partner company, the transaction content in the journal data of the business partner company is displayed. Stores the unique code of the recorded journal. The explanation will be continued by returning to FIG.

The collation data DB 100d provides "correspondence data (account)" indicating a pair of an account used by one company and an account used by the other company when a transaction is carried out between two companies. Store. For example, if money is lent or borrowed between two companies, the journal of one company will use the account of loans and the journal of the other company will use the account of borrowings. Loans and borrowings correspond to a pair of accounts. Further, the collation data DB 100d stores "correction data (account)" used when correcting an account.

FIG. 7 shows an example of correspondence data (account). The left and right "account / account code" stores the account and account code used for the journal of one company and the account and account code used for the journal of the other company. .. For example, in the example of FIG. 7, for example, when there is a journal whose account is accounts receivable, it is shown that the account to be set in the journal of the trading partner of the journal is accounts payable. That is, the journal of the trading partner corresponding to the journal of accounts receivable is the journal of accounts payable. Similarly, the counterparty journal that corresponds to the loan journal is the borrowed journal. The explanation will be continued by returning to FIG.

The acquisition unit 101 has a function of acquiring the original journal data output from the corporate system 20 used by each company and storing it in the original journal data DB.

The conversion unit 102 has a function of converting the original journal data acquired by the acquisition unit 101 into journal data in a standard format (format of journal data (accounting data) stored in the storage unit 100).

The storage unit 103 has a function of storing the journal data (standard journal data) converted into the standard format in the standard journal data DB.

The collation unit 104 records the transaction contents (for example, business partner company, transaction date, account, amount, etc.) recorded in each journal entry included in the standard journal data of the predetermined company in the standard journal data of the business partner company. It has a function to collate standard journal data between companies by determining whether or not it is.

Further, the collation unit 104 selects a journal (first journal) to be collated from the standard journal data of a predetermined company, has the same transaction date as the transaction date recorded in the selected first journal, and has the same transaction date as the first journal. A journal (second journal) that has an account paired with the account recorded in and has the same amount as the amount recorded in the first journal is included in the journal data of the business partner. If it exists, it may be determined that the transaction content recorded in the first journal is recorded in the journal data of the business partner company.

The output unit 105 collates the collation result of the standard journal data of the predetermined company performed by the collation unit 104 with other systems (audit corporation system 30, bank system 40, public office system 50, and rating agency) connected to the collation system 10. It has a function of transmitting in response to a request from the system 60). For example, the output unit 105 checks the collation result of the standard journal data of the predetermined company with the audit corporation system 30, the bank system 40, the public office system 50, and the rating of the audit corporation, the bank, the public office, and the rating agency related to the predetermined company. It is transmitted to at least one of the company systems 60.

The storage unit 100 stores an access permission list that associates each company with an audit corporation, a bank, a public office, and a rating agency that can refer to the collation result of the journal data, and the output unit 105 stores the standard journal data. When the request to refer to the collation result of is received, it may be determined whether or not to send the collation result of the standard journal data based on the access permission list.

<Processing procedure>
Subsequently, the processing procedure performed by the collation system 10 will be described. Among the processing procedures performed by the collation system 10 described with reference to FIG. 2, the process of converting the original journal data into the standard journal data (step S20) and the process of collating the standard journal data between companies (step S30). ) Will be described in more detail.

(Conversion process from original journal data to standard journal data)
FIG. 8 is a flowchart showing an example of a processing procedure when converting original journal data to standard journal data.

In step S100, when the original journal data is in a data format in which the debit and the credit are expressed in one line (one record), the conversion unit 102 of the collation system 10 puts the debit and the credit in one line (one record). Disassemble so that

In step S101, the conversion unit 102 generates a new record in the standard journal data DB, reads out the data of each item included in the original journal data, and stores it in each item of the new record. As a result, the order of each item included in the original journal data is sorted according to the standard format.

A specific example of the processing procedure of step S100 and step S101 will be described with reference to FIG. A in FIG. 9 shows an example of the original journal data in the company A. FIG. 9B shows an example of standard journal data in company A. In the original journal data shown in A of FIG. 9, the debit and the credit are represented by one record. In this case, as shown in B of FIG. 9, the conversion unit 102 decomposes the debit into one record and the credit into one record. By expressing the debit and the credit in one record each, it becomes possible to easily analyze the journal data and search the journal data.

The conversion unit 102 stores a positive value in the transaction amount of the debit record and stores a negative value in the transaction amount of the credit record. In the example of B in FIG. 9, a negative value is stored in the debit transaction amount. As a result, when the auditor or the like visually refers to the journal data, it becomes possible to easily identify that the pair of the debit and credit journals having the same amount exists in the journal data. The explanation will be continued by returning to FIG.

In step S102, the conversion unit 102 converts the sorted data stored in the standard journal data into the data used in the standard format according to the conversion data DB. For conversion processing, unify the character code to a predetermined character code (JIS, Shift_JIS, Unicode, UTF-8, etc.), align the data format (for example, numeric type, character string type, etc.), or use the original. It may include converting the issue to the Western calendar. This makes it possible to easily perform program processing for collation and data analysis after the data is output.

In step S103, the conversion unit 102 performs a process of standardizing (unifying) the particle size of the standard journal data as needed. Depending on the corporate system 20, it is assumed that the granularity for managing journals may differ. For example, it is assumed that the journals of a plurality of transactions are collectively managed as one journal instead of recording the journals for each transaction.

When such journal data is acquired from the corporate system 20, the collation system 10 can determine whether the imported journal data is journal data including a plurality of transactions or journal data representing one transaction. However, there is a possibility that the matching with the journal data of the business partner will not be successful.

Therefore, when the standard journal data is generated from the original journal data acquired from the corporate system 20 that manages the journal data of a plurality of transactions as one journal, the acquisition unit 101 of the collation system 10 starts from the corporate system 20. Furthermore, among the transaction dates, accounts, transaction amounts, or business partners for individual transactions, transaction detail data including data not included in the original journal data is acquired. Further, the storage unit 103 newly generates standard journal data for each transaction based on the acquired transaction detail data and the original journal data, and adds it to the standard journal data DB.

When adding the standard journal data to the standard journal data DB, the storage unit 103 does not delete the standard journal data generated from the original journal data from the standard journal data DB, but leaves it as it is. In addition, reverse journal data corresponding to the standard journal data generated from the original journal data is added to the standard journal data DB. Reverse journal data means journal data that becomes zero when the transaction amount is added.

In step S104, the conversion unit 102 assigns a unique code to each record.

Among the processing procedures described above, specific examples of the processing procedures in steps S102 and S104 will be described with reference to FIG. It is assumed that the company information conversion DB and the account item conversion DB described in FIG. 5 are stored in the conversion data DB. The conversion unit 102 converts each item of the standard journal data shown in B of FIG. 9 into data used in the standard format while referring to the company information conversion DB and the account conversion DB. In addition, a unique code is assigned to each record. The standard journal data generated by converting the data of each item and assigning a unique code is shown in FIG. 9C. The column for storing the collation result and the customer field may be added when C in FIG. 9 is generated.

Next, a specific example of the processing procedure in step S103 will be described. FIG. 10 is a diagram for specifically explaining a process of standardizing the particle size of standard journal data. For example, it is assumed that the original journal data of company A is a specification in which transactions of the same account performed on the same day are recorded in one journal without classifying the business partners. Further, as shown in FIG. 10A, it is assumed that the business partner is not stored in the standard transaction data. In this case, the collation system 10 further acquires transaction detail data from the corporate system 20, newly generates a standard journal for each transaction based on the acquired acquisition detail data, and adds it to the standard journal data DB. The added standard journal data corresponds to the record whose unique code is A500-D1 to D4 in B of FIG. In addition, information indicating that it is journal data generated based on transaction detail data (“sales details” shown in FIG. 10) may be added to the added standard journal data. Further, at this time, the collation system 10 may add the reverse journal data whose unique code is A500-R to the standard journal data DB. By adding the reverse journal data, the standard journal data that can be collated with the standard journal data of the business partner company without deleting the original journal data managed by the corporate system 20 and the corresponding standard journal data. It becomes possible to manage.

(Collation process)
FIG. 11 is a flowchart showing an example of collation processing of standard journal data. A procedure in which the collation unit 104 of the collation system 10 collates standard journal data between companies will be described with reference to FIG. For convenience of explanation, the standard journal data illustrated after FIG. 11 shows only the items used for explanation among the items of the standard journal data shown in FIG.

First, the collation unit 104 selects the standard journal data of a predetermined company to perform the collation work from the standard journal data DB. Any method may be used for selecting a predetermined company. For example, the standard journal data of a company that has not been collated may be randomly selected. When the standard journal data of the predetermined company to be collated is selected, the collation unit 104 repeats the processing procedure shown in the flowchart shown in FIG. 11 in order for each journal (one record) for the standard journal data of the selected predetermined company. Collation is performed by doing. In the following description, "journal data" is used to mean standard journal data.

In step S300, the collation unit 104 collates the journal data of the predetermined company (hereinafter, referred to as "transaction source" for convenience in the description of the collation process) (hereinafter, in the description of the collation process, "transaction source" for convenience. It is called "journal"), and it is determined whether or not the journal has a business partner. Whether or not the journal has a business partner is determined by whether or not the account used for the transaction in which the trading partner exists is set in the "account".

Here, the accounts used for transactions in which a trading partner exists are accounts that require the existence of a trading partner, such as sales and raw materials, accounts receivable and accounts payable, and loans and borrowings. All the account pairs shown in FIG. 7 correspond to the accounts used for transactions in which a trading partner exists. On the other hand, the accounts used for transactions for which there is no trading partner include, for example, accounts for recording the devaluation of assets and depreciation expenses, which are completed within the company. A flag indicating whether or not the account is used for a transaction in which a trading partner exists is set in advance in the account conversion DB shown in FIG. 5B, and the collation unit 104 refers to the flag to perform the transaction. It may be determined whether or not the journal has a predecessor company. If the journal has a business partner, the process proceeds to step S301. If the journal does not have a business partner, the collation unit 104 adds a flag indicating "no business partner" to, for example, the "collation destination unique code" and ends the process.

In step S301, the collation unit 104 determines whether the business partner of the journal is a company or an individual. When determining whether a business partner is a company or an individual, the determination may be made based on whether or not data indicating the business partner company is stored in the "business partner company code" or "business partner company name". .. When the data indicating the business partner is not stored, for example, the value or character string is not set in the "business partner code" or "business partner company name", or the business partner is an individual. It may be a case where a value or a character string indicating is set. In the case of a journal that does not have a business partner, the collation unit 104 adds a flag indicating "no business partner" to, for example, the "collation destination unique code" and ends the process. In the case of a journal having a business partner, the process proceeds to step S302.

In step S302, the collation unit 104 determines whether the business partner company of the journal is a company participating in the automatic collation platform 1 (that is, a company that provides the journal data to the collation system 10). To judge. Whether or not the business partner company of the journal is a company participating in the automatic collation platform 1 is determined by the journal data of the company stored in the "business partner company code" or the "business partner company name". It may be determined whether or not it is stored in the data DB or the standard journal data DB. If the business partner of the journal is not a company participating in the automatic collation platform 1, the collation unit 104 adds a flag indicating "not a participating company" to, for example, the "collation destination unique code" and performs processing. finish. If the company participates in the automatic collation platform 1, the process proceeds to step S303.

In step S303, the collation unit 104 recognizes the business partner company from the "business partner company code" or "business partner company name" of the business partner's journal, and the journal of the business partner company stored in the standard journal data DB 100c. Access the data. Subsequently, the collation unit 104 determines whether or not there is one or more journals that can be collated with the journal of the trading source in the journal data of the business partner company. The journal of the trading source and the "collationable journal" have the same trading date, and the correspondence indicated by the "account" (that is, the correspondence data (account)) corresponding to the "account" of the journal of the trading source. It means a journal that has a journal that satisfies the relationship) and has the same amount. If there is a collating journal, the collating unit 104 proceeds to step S304, and if it does not exist, it proceeds to step S308.

In step S304, the collation unit 104 determines whether the journal of the business partner that can be collated is one or a plurality of journals. If there is one case, the process proceeds to step S305, and if there are a plurality of cases, the process proceeds to step S306.

In step S305, the collation unit 104 assigns the "unique code" of the journal of the business partner to the "unique code of the collation destination" of the journal of the business partner. Further, the collation unit 104 assigns the "unique code" of the journal of the trading source to the "unique code of the collation destination" of the journal of the business partner.

In step S306, the collation unit 104 has one or more other data in which the "transaction date", "customer", "account", and "amount" of the journal of the trading source are the same from the journal data of the trading source. Searches for journals and determines whether the number of journals of the trading source and the number of other journals of one or more concerned matches the number of journals of a plurality of business partners. In other words, when multiple transactions of the same type are performed on the same day between the trading source and the business partner, the plurality of transactions are collectively collated. This is because if there are multiple journals that can be collated with the journal of the business partner, the journal corresponding to each of these multiple journals should also exist in the journal data of the trading source, and the collation process is performed collectively. This is because it is more efficient to collate the journal data one by one.

If the total amounts match, the collation unit 104 proceeds to the processing procedure of step S307. If they do not match, the collation unit 104 collates the "collation result" of the journal of the trading source with the "collation result" of a plurality of journals of the business partner that can be collated with the "collation result" of other journals due to the total amount mismatch. Is given a flag indicating failure, and the process proceeds to step S308.

In step S307, the collation unit 104 assigns the "unique code" of the plurality of journals of the business partner to each "collation destination unique code" of the plurality of journals of the business partner. Further, the collation unit 104 assigns the "unique code" of the plurality of journals of the trading source to the "collation destination unique code" of each of the plurality of journals of the business partner.

Here, a specific example of the collation process from step S300 to step S307 of FIG. 11 will be described with reference to FIGS. 12 to 14. In addition, in FIG. 12 and later, among the data items included in the standard journal data described in FIG. 6, only the data items necessary for the explanation of the specific example will be described.

(Specific example 1)
In FIG. 12, A, C, and E in FIG. 12 show an example of journal data of a trading partner company, and B, D, and F in FIG. 12 show an example of journal data of a business partner company. In addition, although the example of FIG. 12 is shown focusing on the journals on the same day for convenience of explanation, the actual journal data usually contains a large amount of journals on various trading days. is there.

First, the collation unit 104 selects the journal with the unique code A100 from A in FIG. 12 as the journal of the trading source. After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S303.

In step S303, the collation unit 104 recognizes from the journal entry of the unique code A100 that the business partner company is company B, the transaction date is 5/10, and the transaction amount is 100,000 yen. .. In addition, the account that is paired with the account (accounts receivable) of the journal of the unique code A100 is acquired from the correspondence data (account). Here, it is assumed that accounts payable are acquired as a pair of accounts.

Subsequently, the collation unit 104 has one or more journal entries in the standard journal data DB (company B) having a transaction date of 5/10, an account of accounts payable, and a transaction amount of 100,000 yen. Search for it. In the first embodiment, as described above, the transaction amount is intentionally negative for the credit journal, so more specifically, the collation unit 104 determines the transaction amount when comparing the transaction amounts. It is determined whether or not the absolute values match (the same applies to other than FIG. 12). In this case, since one journal entry of the unique code B101 shown in B of FIG. 12 is searched, the collation unit 104 proceeds to the processing procedure of step S304, and further proceeds to the processing procedure of step S305.

In step S305, the collation unit 104 sets the unique code B101 in the collation destination unique code of the journal of the unique code A100, and sets the flag (1) indicating the collation success in the collation result (C in FIG. 12). Further, the unique code A100 is set in the collation destination unique code of the journal of the unique code B101, and the flag (1) indicating the collation success is set in the collation result (D in FIG. 12).

Next, the collation unit 104 selects the journal with the unique code A101 from C in FIG. 12 as the journal of the trading source. After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S303.

In step S303, the collation unit 104 recognizes from the journal entry of the unique code A101 that the business partner company is company B, the transaction date is 5/10, and the transaction amount is 100,000 yen. .. In addition, the account that is paired with the account (sales) of the journal data of the unique code A101 is acquired from the correspondence data (account). Here, it is assumed that raw materials are acquired as a pair of accounts.

Next, from the standard journal data (company B), the collation unit 104 determines whether there is one or more journals whose transaction date is 5/10, whose account is a raw material, and whose transaction amount is 100,000 yen. To search for. In the first embodiment, as described above, the transaction amount is intentionally negative for the credit journal, so more specifically, the collation unit 104 determines the transaction amount when comparing the transaction amounts. Determine if the absolute values match. In this case, since one journal data of the unique code B100 shown in B of FIG. 12 is searched, the collation unit 104 proceeds to the processing procedure of step S304, and further proceeds to the processing procedure of step S305.

In step S305, the collation unit 104 sets the unique code B100 in the collation destination unique code of the journal of the unique code A101, and sets the flag (1) indicating the collation success in the collation result (E in FIG. 12). Further, the unique code A101 is set in the collation destination unique code of the journal of the unique code B100, and the flag (1) indicating the collation success is set in the collation result (F in FIG. 12).

(Specific example 2)
13 to 15, A of FIG. 13, A of FIG. 14 and A of FIG. 15 show an example of journal data of the trading company, and B of FIG. 13, B of FIG. 14 and B of FIG. Shows an example of journal data for a business partner. As with FIG. 12, the examples of FIGS. 13 to 15 are shown focusing on the journal entries on the same trading day for convenience of explanation.

First, the collation unit 104 selects the journal with the unique code A150 from A in FIG. 13 as the journal of the trading source. After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S303.

In step S303, the collation unit 104 recognizes from the journal entry of the unique code A150 that the business partner company is company B, the transaction date is 5/10, and the transaction amount is 100,000 yen. In addition, the account that is paired with the account (accounts receivable) of the journal of the unique code A150 is acquired from the correspondence data (account). Here, it is assumed that accounts payable are acquired as a pair of accounts. Subsequently, the collation unit 104 selects a journal entry from the standard journal data (company B) whose transaction date is 5/10, whose account is accounts payable, and whose absolute value of the transaction amount is 100,000 yen. Search for. In the case of, the collation unit 104 proceeds to the processing procedure of step S306 because the three journal entries of the unique codes B151, B153 and B155 shown in B of FIG. 13 are searched.

In step S306, the collation unit 104 determines the total value of the absolute values of the "amounts" of the journals of the unique codes A150, A152 and A154, and the absolute value of the "amounts" of the journals of the unique codes B151, B153 and B155. It is determined whether or not the total value of is matched. Here, the total of the absolute values of the "amounts" of the journals of the unique codes A150, A152 and A154 is 300,000 yen, and the absolute values of the "amounts" of the journals of the unique codes B151, B153 and B155 are Since the total value is also 300,000 yen, the collation unit 104 proceeds to step S307.

In step S307, the collation unit 104 assigns unique codes B151, B153, and B155 to the "collation destination unique code" of each of the journals of the unique codes A150, A152, and A154, and flags (2) indicating the collation success in the collation result. ) Is set (A in FIG. 14). Further, the collation unit 104 assigns unique codes A150, A152 and A154 to the "collation destination unique code" of each of the journals of the unique codes B151, B153 and B155, and adds a flag (2) indicating the success of the collation to the collation result. Set (B in FIG. 14).

Next, the collation unit 104 selects the journal with the unique code A151 from the plurality of journals shown in A in FIG. 13 as the journal of the trading source. After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S303.

In step S303, the collation unit 104 recognizes from the journal entry of the unique code A151 that the business partner company is company B, the transaction date is 5/10, and the transaction amount is 100,000 yen. In addition, the account that is paired with the account (sales) of the journal of the unique code A150 is acquired from the correspondence data (account). Here, it is assumed that raw materials are acquired as a pair of accounts. Subsequently, the collation unit 104 searches the standard journal data (company B) of the business partner company for journals having a transaction date of 5/10, an account as a raw material, and a transaction amount of 100,000 yen. To do. In this case, since the three journal entries of the unique codes B150, B152, and B154 shown in B of FIG. 14 are searched, the collation unit 104 proceeds to the processing procedure of step S306. When searching for journals from the journal data of business partners, the collation unit 104 excludes records (that is, journals that have already been collated) for which a flag indicating successful collation is added to the collation results. To do.

In step S306, the collation unit 104 determines the total value of the absolute values of the "amounts" of the journals of the unique codes A151, A153 and A155, and the absolute value of the "amount" of the journals of the unique codes B150, B152 and B154. It is determined whether or not the total value of is matched. Here, the total absolute value of the "amount" of each journal of the unique codes A151, A153 and A155 is 300,000 yen, and the absolute value of the "amount" of each journal of the unique codes B150, B152 and B154. Since the total value is also 300,000 yen, the process proceeds to step S307.

In step S307, the collation unit 104 assigns unique codes B150, B152, and B154 to the "collation destination unique code" of each of the journals of the unique codes A151, A153, and A155, and flags (2) indicating the collation success in the collation result. ) Is set (A in FIG. 15). Further, the collation unit 104 assigns unique codes A151, A153 and A155 to the "collation destination unique code" of each of the journals of the unique codes B150, B152 and B154, and adds a flag (2) indicating the collation success to the collation result. Set (B in FIG. 15). The explanation will be continued by returning to FIG.

In step S308, the collation unit 104 corrects the "account" of the journal entry of the business partner company, and again performs the same collation process as in steps S303 to S307 to determine whether or not the collation is successful. .. In order to realize such processing, it is the correction data that corrects the account when different accounts are used due to the difference in interpretation of the nature of the transaction between the trading companies, and the account before correction. The "correction data (account item)" in which the item and the adjusted account item are associated with each other is stored in the collation data DB 100d.

When the transaction content recorded in the journal of the trading source (first journal) is not recorded in the journal of the business partner company, the collation unit 104 is recorded in the journal of the business partner company that has not been successfully collated. Using the corrected account associated with the correction data, the same account is collated again in the same manner as in steps S303 to S307 (the transaction content recorded in the journal of the trading source is the transaction content. Process to determine whether or not it is recorded in the journal of the indicated business partner company). If the collation is successful, the collation unit 104 records the account items that have been successfully collated in the journal data, and proceeds to the processing procedure of step S309. If the collation fails, the process proceeds to step S310.

That is, the processing procedure of step S308 is a mechanism for enabling collation even when different accounts are used due to different interpretations of the nature of the transaction between the trading companies.

In step S309, the collation unit 104 assigns the "collation destination unique code" of the journal of the trading source to the "unique code" of the journal of the business partner that has been successfully collated by the correction. Further, the collation unit 104 assigns the "unique code" of the journal of the trading source to the "unique code of the collation destination" of the journal of the business partner. In addition, a flag indicating that the collation was successful by correcting the account is added to the "collation result" of the journal of the trading source and the journal of the business partner.

Specific examples will be described with reference to FIGS. 16 and 17. FIG. 16 is a diagram showing an example of correction data. In the example of FIG. 16, when "accounts payable" is set in the account of the journal of the business partner company whose collation is not successful (the collation result flag is not given collation success), the account is set to "accounts payable". It indicates that the collation process should be performed by correcting to "accounts payable", and if the inquiry still fails, the collation process should be performed by correcting to "accounts payable". It is assumed that the data shown in FIG. 7 is stored in the correspondence data (account item).

A of FIG. 17 shows an example of a journal entry of a trading source, and B of FIG. 17 shows an example of a journal entry of a trading partner. First, the collation unit 104 selects the journal with the unique code A300 from A in FIG. 17 as the journal of the trading source, and performs the collation process. According to FIG. 7, the account paired with the accounts receivable, which is the account of the journal of the unique code A300, is the accounts payable. Therefore, the collation unit 104 searches the journal data of company B for journals having a transaction date of 5/10, an account of accounts payable, and a transaction amount of 100,000 yen (FIG. 11). Step S303). However, in B of FIG. 17, since there is no journal entry in which the transaction date is 5/10, the account is accounts payable, and the transaction amount is 100,000 yen, the collation unit 104 performs the processing procedure of step S308. Proceed to.

Subsequently, the collation unit 104 corrects the accounts payable set in the account of the journal whose unique code is B303 among the journal data of the company B according to the correction data (account) to the accounts payable, and the company again. From the journal data of B, a journal having a transaction date of 5/10, an account of accounts payable, and a transaction amount of 100,000 yen is searched for (step S303 in FIG. 11). In this case, the journal with the unique code B303 is searched as the journal of the trading source and the collation is successful. The collation unit 104 sets B303 in the "collation destination unique code" of the journal of the unique code A300, and sets A300 in the "collation destination unique code" of the journal of the unique code B303 (step S305 in FIG. 11). In addition, the collation unit 104 adds a flag (for example, 3) indicating that the collation was successful by correcting the account items to the "collation result" of the journal of the unique code A300 and the journal of the unique code B303. The explanation will be continued by returning to FIG.

In step S310, when the collation unit 104 cannot determine that the transaction content recorded in the journal of the trading source (first journal) is recorded in the journal data of the business partner company, the journal of the business partner company If there are multiple journals (referred to as the third journal in the explanation of S310) that have the same trading date as the trading date recorded in the journal of the trading source in the data, the account recorded in the journal of the trading partner and the account The account recorded in each of the third journals is an account that is paired with the account recorded in the journal of the trading source, and the amount recorded in the journal of the trading source and a plurality of third journals. It is determined whether or not the total value of the amounts recorded in is the same. If the condition of the determination is satisfied, it is determined that the collation was successful (the transaction corresponding to the transaction content recorded in the journal of the trading source is recorded in the journal data of the business partner company), and the processing procedure of step S311 is performed. move on. If the condition of the determination is not satisfied, it is determined that the collation has failed, and the process proceeds to step S312.

In the processing procedure of step S310, when the processing for standardizing the granularity of the journal data (S103 in FIG. 8) could not be performed, a plurality of journals on the same transaction date are recorded together and the collation fails. Or, it is a mechanism to enable collation even if collation fails because the granularity managed by each company is different.

In step S311, the collation unit 104 assigns the "unique code" of each of the plurality of third journals to the "collation destination unique code" of the journal of the trading source. Further, the collation unit 104 assigns the "unique code" of the journal of the trading source to the "unique code of the collation destination" of the journal of the business partner. In addition, a flag is added to the "collation result" of the journal of the trading source and the journal of the trading partner to indicate that the collation was successful by totaling the amounts in units of transaction days.

A specific example will be described with reference to FIG. A of FIG. 18 shows an example of journal data of a trading source, and B of FIG. 18 shows an example of journal data of a trading partner. It is assumed that the data shown in FIG. 7 is stored in the correspondence data (account item). First, the collation unit 104 selects the journal with the unique code A400 from A in FIG. 18 as the journal of the trading source, and performs the collation process. According to FIG. 7, the account paired with the accounts receivable, which is the account of the journal of the unique code A400, is the accounts payable. Therefore, the collation unit 104 searches the journal data of company B for journals having a transaction date of 5/10, an account of accounts payable, and a transaction amount of 100,000 yen (FIG. 11). Step S303). However, in B of FIG. 18, since there is no journal entry in which the transaction date is 5/10, the account is accounts payable, and the transaction amount is 100,000 yen, the collation unit 104 performs the processing procedure of step S308. Proceed to. Further, since the collation unit 104 does not succeed in collation even in the processing procedure of step S308, the collation unit 104 proceeds to the processing procedure of step S309.

The collation unit 104 determines whether or not there are a plurality of journals having a transaction date of 5/10 in the journal data of the business partner company. In the example of B in FIG. 18, there are three journals whose unique codes are B401, B403 and B405. Subsequently, the collation unit 104 determines that the accounts of these three journals are accounts payable that are paired with the accounts receivable of the journal of the trading source, and the absolute value of the transaction amount of these three journals. Check if the total of is the same as the transaction amount of the journal of the trading source. The accounts of the three journals with unique codes B401, B403 and B405 are accounts payable, and the total absolute value of the transaction amount is 100,000 yen, which is the same as the transaction amount of the journal with unique code A400 ( Since it is 30,000 yen + 30,000 yen + 40,000 yen), the collation unit 104 determines that the collation was successful. Subsequently, the collation unit 104 sets B401, B403, and B405 in the "collation destination unique code" of the journal of the unique code A400, and sets A400 in the "collation destination unique code" of the journal of the unique codes B401, B403, and B405. Set (step S311 in FIG. 11). In addition, the collation unit 104 has a flag (for example, 4) indicating that the collation is successful by totaling the amounts in the transaction day unit with the "collation result" of the journal of the unique code A400 and the journal of the unique codes B401, B403 and B405. Etc.).

Subsequently, the collation unit 104 selects the journal with the unique code A401 from A in FIG. 18 as the journal of the trading source, and performs the collation process. In the collation process, the accounts of the three journals whose unique codes are B400, B402 and B404 are the raw materials that make a pair of sales, which is the account of the journal of the unique code A401, and are the sum of the absolute values of the transaction amounts. Is 100,000 yen (30,000 yen + 30,000 yen + 40,000 yen), which is the same as the transaction amount of the journal whose unique code is A401, so the collation unit 104 determines that the collation was successful. To do.

Subsequently, the collation unit 104 sets B400, B402, and B404 in the "collation destination unique code" of the journal of the unique code A401, and sets A401 in the "collation destination unique code" of the journal of the unique codes B400, B402, and B404. Set (step S311 in FIG. 11). In addition, the collation unit 104 is a flag indicating that the collation was successful by summing the amounts in units of transaction days to the "collation result" of the journal of the unique code A401 and the journal of the unique codes B400, B402, and B404 (for example, 4). Etc.). The explanation will be continued by returning to FIG.

The processing procedure in step S310 may be collated regardless of the account item. Specifically, when it cannot be determined that the transaction content recorded in the journal of the trading source (first journal) is recorded in the journal data of the business partner company, the transaction is made in the journal data of the business partner company. If there are multiple journals (third journals) that have the same trading date as the one recorded in the original journal, the account category (either debit or credit) recorded in each of the third journals , A category that is paired with the category of the account's journal (the category that is paired with the debit is the credit, and the category that is paired with the credit is the debit), the amount recorded in the journal of the trading source, and multiple numbers. It may be determined whether or not the total value of the amounts recorded in the three journals matches.

A specific example will be described with reference to FIG. A of FIG. 19 shows an example of journal data of a trading source, and B of FIG. 19 shows an example of journal data of a trading partner.

First, the collation unit 104 selects the journal with the unique code A400 from A in FIG. 19 as the journal of the trading source, and performs the collation process.

Here, whether the journal is an account corresponding to a credit or a journal corresponding to a debit can be determined by whether the transaction amount is + or −. If the transaction amount is +, it is a debit, and if the transaction amount is-, it is a credit. Since the transaction amount of the journal with unique code A400 is +, the account corresponds to the debit.

Subsequently, the collation unit 104 determines whether or not there are a plurality of journal entries that have a transaction date of 5/10 and are account items corresponding to credits in the journal data of the business partner company. In the example of B in FIG. 19, there are three journals whose unique codes are B401, B403 and B405. Subsequently, the collation unit 104 confirms whether or not the sum of the absolute values of the transaction amounts of these three journals matches the transaction amount of the journal of the trading source. The total absolute value of the transaction amount of the three journals whose unique code is B401, B403 and B405 is 100,000 yen (30,000 yen + 30,000 yen) which is the same as the transaction amount of the journal whose unique code is A400. Since it is +40,000 yen), the collation unit 104 determines that the collation was successful. Subsequently, the collation unit 104 sets B401, B403, and B405 in the "collation destination unique code" of the journal of the unique code A400, and sets A400 in the "collation destination unique code" of the journal of the unique codes B401, B403, and B405. Set (step S311 in FIG. 11). In addition, the collation unit 104 has a flag (for example, 5) indicating that the collation is successful by totaling the amounts in the transaction day unit with the "collation result" of the journal of the unique code A400 and the journal of the unique codes B401, B403 and B405. Etc.).

Subsequently, the collation unit 104 selects the journal with the unique code A401 from A in FIG. 19 as the journal of the trading source, and performs the collation process. Since the transaction amount of the journal with unique code A401 is-, the account corresponds to the credit.

Subsequently, the collation unit 104 determines whether or not there are a plurality of journals whose transaction date is 5/10 and which is an account item corresponding to the debit in the journal data of the business partner company. In the example B in FIG. 19, there are three journal entries with unique codes B400, B402 and B404. Subsequently, the collation unit 104 confirms whether or not the sum of the absolute values of the transaction amounts of these three journals matches the transaction amount of the journal of the trading source. The total absolute value of the transaction amount of the three journals whose unique code is B400, B402 and B404 is 100,000 yen (30,000 yen + 30,000 yen) which is the same as the transaction amount of the journal whose unique code is A401. Since it is +40,000 yen), the collation unit 104 determines that the collation was successful. Subsequently, the collation unit 104 sets B400, B402, and B404 in the "collation destination unique code" of the journal of the unique code A401, and sets A401 in the "collation destination unique code" of the journal of the unique codes B400, B402, and B404. Set (step S311 in FIG. 11). In addition, the collation unit 104 has a flag (for example, 5) indicating that the collation is successful by totaling the amounts in the transaction day unit with the "collation result" of the journal of the unique code A401 and the journal of the unique codes B400, B402, and B404. Etc.).

In step S312, the collation unit 104 sets the "transaction date" of the journal of the business partner company or the "transaction date" of the journal of the trading source to a predetermined number of days (for example, in the case of accounts payable, any number of days up to +5 business days). If it is accounts payable, it is corrected (any number of days up to -5 business days), and the same collation processing as in steps S303 to S311 is performed again (that is, the transaction content recorded in the journal data of the trading source is the transaction. By performing a process of determining whether or not the data is recorded in the journal data of the business partner company indicated by the content), it is determined whether or not the collation is successful. If the collation is successful, the process proceeds to step S313, and if the collation is not successful, the process proceeds to step S314.

In step S313, the collation unit 104 assigns the "unique code" of each of the journals that have been successfully collated to the "collation destination unique code" of the journal of the trading source. Further, the collation unit 104 assigns a "unique code" of the journal of the trading source that has succeeded in collation to the "collation destination unique code" of the journal of the business partner. In addition, a flag is added to the "collation result" of the journal of the trading source and the journal of the trading partner to indicate that the collation was successful by totaling the amounts in units of transaction days.

That is, the processing procedure of step S312 is a mechanism that enables collation even when the recording dates of sales and purchases are recorded differently in the journal of the business partner company or the journal of the business partner company. ..

A specific example will be described with reference to FIG. A of FIG. 20 shows an example of journal data of a trading source, and B of FIG. 20 shows an example of journal data of a trading partner. It is assumed that the data shown in FIG. 7 is stored in the correspondence data (account item). First, the collation unit 104 selects the journal with the unique code A500 from A in FIG. 20 as the journal of the trading source, and performs the collation process. According to FIG. 7, the account paired with the accounts receivable, which is the account of the journal of the unique code A500, is the accounts payable. Therefore, the collation unit 104 searches the journal data of the company B for a journal whose transaction date is 5/10, whose account is accounts payable, and whose transaction amount is 50,000 yen (FIG. 11). Step S303). However, in B of FIG. 20, since there is no journal entry in which the transaction date is 5/10, the account is accounts payable, and the transaction amount is 50,000 yen, the collation unit 104 performs the processing procedure of step S308. Proceed to. Further, since the collation unit 104 does not succeed in collation even in the processing procedures of steps S308 and S310, the collation unit 104 proceeds to the processing procedure of step S312.

The collation unit 104 determines whether or not a journal having a trading date of 5/11, which is one day after the trading date of the journal of the trading source, exists in the journal of the business partner company. In the example of B in FIG. 20, there are two journal entries with unique codes B500 and B501. Subsequently, the collation unit 104 is the accounts payable paired with the accounts receivable, which is the account of the journal of the trading source, among the accounts of these two journals, and the transaction amount of the journal data of the unique code A500. Search for the presence or absence of journal data that has the same transaction amount as the absolute value. According to B in FIG. 20, since the journal that satisfies such a condition has a unique code of B501, the collation unit 104 determines that the collation was successful. Subsequently, the collation unit 104 sets B501 in the "collation destination unique code" of the journal of the unique code A500, and sets A500 in the "collation destination unique code" of the journal of the unique code B501 (step S311 in FIG. 11). ). In addition, the collation unit 104 adds a flag (for example, 6) indicating that the collation was successful by correcting the transaction date to the "collation result" of the journal of the unique code A500 and the journal of the unique code B501. When the collation is performed by shifting the dates, the date may be stored in the "collation result" as to how many days the collation was performed.

Subsequently, the collation unit 104 selects the journal with the unique code A501 from A in FIG. 20 as the journal of the trading source, and performs the collation process. In this case as well, the collation unit 104 is a raw material paired with sales, which is the account of the journal of the trading source, among the accounts of these two journals, and the transaction of the journal of the unique code A501. Search for the presence or absence of journals that have the same transaction amount as the absolute value of the amount. According to B of FIG. 20, since the journal having the unique code of B500 is the journal satisfying such a condition, the collation unit 104 determines that the collation was successful. Subsequently, the collation unit 104 sets B500 in the "collation destination unique code" of the journal of the unique code A501, and sets A501 in the "collation destination unique code" of the journal of the unique code B500 (step S311 in FIG. 11). ). In addition, the collation unit 104 adds a flag (for example, 6) indicating that the collation was successful by correcting the transaction date to the "collation result" of the journal of the unique code A501 and the journal of the unique code B500. When the collation is performed by shifting the dates, the date may be stored in the "collation result" as to how many days the collation was performed. The explanation will be continued by returning to FIG.

In step S314, the collation unit 104 adds a flag indicating that the collation has failed to the "collation result" of the journal of the trading source, and ends the process.

<< Second Embodiment >>
In the first embodiment described so far, the collation system 10 collates the journal data collected from each company to confirm that the accounting treatment is properly performed in each company. On the other hand, in the second embodiment, the collation system 10 collates the balance data for each account collected from each company to confirm that the accounting treatment is appropriately performed in each company. The balance data is the sum of the debits and credits of each account at a certain point in time (for example, the end of the month or the end of the term) for each business partner, and the total of the debits to the total of the credits. It is the data calculated by subtraction.

Hereinafter, in the description of the second embodiment, the balance data described in the format unique to each company is referred to as "unique balance data", and the balance data described in the standard format is referred to as "standard balance data".

<Functional block configuration>
As shown in FIG. 4, the collation system 10 of the second embodiment includes the conversion data DB 100a, the collation data DB 100d, the acquisition unit 101, the conversion unit 102, the storage unit 103, the collation unit 104, and the output unit. Includes 105 and. Further, instead of (or in addition to) the original journal data DB 100b in FIG. 4, the original balance data DB is included. Similarly, the standard balance data DB is included in place of (or in addition to) the standard journal data DB 100c in FIG.

The original balance data DB stores the original balance data of each company acquired from the corporate system 20 for each company.

The standard balance data DB stores the standard balance data (accounting data) generated by converting the data included in the original balance data of each company into the data defined in the standard format for each company. More specifically, the standard balance data in the standard balance data DB includes the balance reference date for which the original balance data was acquired from the corporate system 20 of the predetermined company for each account, the information for identifying the predetermined company, and the relevant information. The information indicating the business partner of the specified company is associated with the balance of the account.

FIG. 21 shows an example of data included in the standard balance data. The “balance base date” indicates the base date of the balance inquired by the collation system 10 to the corporate system 20. The "department code" is an identifier that uniquely identifies the department that manages the unique balance data. "Department name" indicates the name of the department specified by the department code. In the "account code" and "account", the account code and the account name of the account corresponding to each balance data included in the standard balance data DB are stored. The company code of the business partner is stored in the "company code of the business partner" for each balance data. In the "business partner company name", the company name of the business partner company for each balance data is stored. "Balance amount" indicates the balance for each account related to transactions for business partners. The "unique code" stores an identifier used to uniquely identify each balance data included in the standard balance data DB in the collation system 10. The unique code may be generated by any processing procedure, and for example, the number obtained by inputting the data of each column stored in one record into the hash function may be used as the unique code.

In the "verification result", a flag indicating whether or not it has been confirmed that each balance data included in the standard balance data DB is also recorded in the standard balance data DB of the business partner is stored. .. The "matching destination account" is a data item for storing the account of the balance data of the trading partner when the balance data is successfully collated. In the "matching destination unique code", when it is confirmed that each balance data included in the standard balance data DB is also recorded in the standard balance data DB of the business partner company, the balance of the business partner company. The unique code in the data is stored. The explanation will be continued by returning to FIG.

The acquisition unit 101 has a function of acquiring the original balance data output from the corporate system 20 used by each company and storing it in the original balance data DB.

The conversion unit 102 has a function of converting the original balance data acquired by the acquisition unit 101 into balance data in a standard format (format of balance data stored in the storage unit 100).

The storage unit 103 has a function of storing the balance data (standard balance data) converted into the standard format in the standard balance data DB.

The collation unit 104 determines whether or not the transaction content (for example, balance reference date, business partner company, account, balance, etc.) recorded in the standard balance data of the predetermined company is recorded in the standard balance data of the business partner company. It has a function to collate standard balance data between companies by determining.

Further, the collation unit 104 selects an account to be collated from the balance data of the predetermined company, has the same balance base date as the predetermined balance base date associated with the selected account, and has the same balance base date as the selected account. When there is balance data that has a pair of accounts and is the same balance as the balance associated with the selected account in the balance data of the business partner, the transaction content related to the selected account is It may be determined that it is recorded in the balance data of the business partner company.

If the collation unit 104 cannot determine that the transaction details related to the selected account are recorded in the balance data of the business partner company, the balance data of the predetermined company has the same balance as the predetermined balance reference date. The total value of the balances of one or more accounts associated with the record date and the balance of the balance data of the business partner that is the same as the specified balance record date. The total balance of one or more accounts associated with the record date. If the values match, it may be determined that the transaction content recorded in the balance data of the predetermined company is recorded in the balance data of the business partner company.

The output unit 105 collates the collation result of the standard balance data of the predetermined company performed by the collation unit 104 with other systems (audit corporation system 30, bank system 40, public office system 50, and rating agency) connected to the collation system 10. It has a function of transmitting in response to a request from the system 60). For example, the output unit 105 compares the standard balance data of the predetermined company with the audit corporation system 30, the bank system 40, the public office system 50, and the rating of the audit corporation, the bank, the public office, and the rating agency related to the predetermined company. It is transmitted to at least one of the company systems 60.

<Processing procedure>
Subsequently, the processing procedure performed by the collation system 10 will be described. Among the processing procedures performed by the collation system 10 described with reference to FIG. 2, the process of converting the original balance data into the standard balance data (step S20) and the process of collating the standard balance data between companies (step S30). ) Will be described in more detail.

(Conversion process from original balance data to standard balance data)
The process of converting the original balance data to the standard balance data will be described with reference to FIG. Note that, unlike the original journal data, the original balance data does not represent the debit and the credit in one record. In addition, the original balance data is data acquired from each company for each account item for each business partner. As a result, the processing procedure of steps S100 and S103 is unnecessary when processing the balance data, and thus the description thereof will be omitted.

In step S101, the conversion unit 102 generates a new record in the standard balance data DB, reads out the data of each item included in the original balance data, and stores it in each item of the new record. As a result, the order of each item included in the original balance data is sorted according to the standard format.

In step S102, the conversion unit 102 converts the sorted data stored in the standard balance data into the data used in the standard format according to the conversion data DB.

In step S104, the conversion unit 102 assigns a unique code to each record.

Among the processing procedures described above, specific examples of the processing procedures in steps S102 and S104 will be described with reference to FIG. It is assumed that the company information conversion DB and the account item conversion DB described in FIG. 5 are stored in the conversion data DB. The conversion unit 102 converts each item of the original balance data shown in A of FIG. 22 into data used in the standard format while referring to the company information conversion DB and the account conversion DB. In addition, a unique code is assigned to each record. B of FIG. 22 shows the standard balance data generated by converting the data of each item of the original balance data, rearranging the data, and assigning the unique code.

(Collation process)
FIG. 23 is a flowchart showing an example of collation processing of standard balance data. A procedure in which the collation unit 104 of the collation system 10 collates standard balance data between companies will be described with reference to FIG. 23. In the standard balance data illustrated in FIGS. 23 and 23, for convenience of explanation, only the items used for explanation among the items of the standard balance data shown in FIG. 21 are shown, and some items (department name, department code, etc.) are shown. Company code, account code, business partner company code) will be omitted.

First, the collation unit 104 selects the standard balance data of the predetermined company to perform the collation work from the standard balance data DB. Any method may be used for selecting a predetermined company. For example, the standard balance data of a company that has not been collated may be randomly selected. When the standard balance data of the predetermined company to be collated is selected, the collating unit 104 performs the processing procedure shown in the flowchart shown in FIG. 23 one by one (one record of the standard balance data DB) for the standard balance data of the selected predetermined company. Matching is performed by repeating the process in order. In the following description, "balance data" is used to mean standard balance data.

In step S400, the collation unit 104 determines whether one of the balance data to be collated in the standard balance data DB of the transaction source (hereinafter, referred to as "matching balance data") is the matching balance data having a business partner company. Judge whether or not. Whether or not the matching balance data has a business partner is determined by whether or not the account used for the transaction in which the trading partner exists is set in the "account" of the matching balance data. Since the account items used for the transaction in which the trading partner exists are the same as those in the first embodiment, the description thereof will be omitted.

If the company has a business partner, the process proceeds to step S401. When the collation unit 104 does not have a business partner company, for example, the collation unit 104 adds a flag indicating "no business partner" to the "collation destination unique code" and ends the process.

In step S401, the collation unit 104 determines whether the business partner of the collating balance data is a company or an individual. When the business partner is not a company, the collation unit 104 adds a flag indicating "individual transaction" to, for example, the "collation destination unique code" and ends the process. If there is a business partner, the process proceeds to step S402.

In step S402, the collation unit 104 determines whether the business partner company of the matching balance data is a company participating in the automatic matching platform 1 (that is, a company providing the balance data to the matching system 10). ) Judge whether or not. When the business partner of the matching balance data is not a company participating in the automatic matching platform 1, the matching unit 104 adds a flag indicating "not a participating company" to, for example, the "matching destination unique code". And end the process. If the company participates in the automatic collation platform 1, the process proceeds to step S403.

In step S403, the collation unit 104 recognizes the business partner from the "business partner code" or "business partner company name" of the matching balance data, and the balance of the business partner company stored in the standard balance data DB. Access the data. Subsequently, the collation unit 104 determines whether or not the balance data of the business partner company has one or more balance data that can be collated with the balance data being collated. The matching balance data and the "matchable balance data" have the same balance base date and are indicated by the "account" (that is, the correspondence data (account)) corresponding to the "account" of the matching balance data. It means balance data that has a balance that satisfies the corresponding relationship) and that the amount of the balance matches. If the balance data that can be collated exists, the collation unit 104 proceeds to step S404, and if it does not exist, the collation unit 104 proceeds to step S406.

In step S404, the collation unit 104 determines whether the balance data of the business partners that can be collated is one or a plurality of cases. If there is one case, the process proceeds to step S405, and if there are a plurality of cases, the process proceeds to step S406.

In step S405, the collation unit 104 assigns a "unique code" of the balance data of the business partner to the "collation destination unique code" of the balance data being collated. Further, the collation unit 104 assigns a "unique code" of the balance data being collated to the "collation destination unique code" of the balance data of the business partner.

In step S406, the collating unit 104 sets each balance having the same balance base date as the balance base date of the matching balance data included in the standard balance data DB of the trading source and having the same business partner company. The total value of the data balance (including the balance of the matching balance data) and the balance base date that is included in the standard balance data DB of the business partner company and is the same as the balance base date are set, and the business partner company Is a company of matching balance data. Determines whether or not the total value of the balance of each balance data matches. If they match, it is determined that the transaction content recorded in the balance data of the trading source is recorded in the balance data of the business partner company, and the process proceeds to step S407. If they do not match, the process proceeds to step S408.

In step S407, the collation unit 104 sets the "matching destination unique code" of the balance data used for determining that the balance data DB of the trading source matches in step S406 to the standard balance data DB of the trading partner. Each "unique code" of the balance data used for the determination of matching in step S406 is assigned. Further, the collation unit 104 sets the "matching destination unique code" of the balance data used for determining that the balance data DB of the business partner matches in step S406 to the step S406 of the standard balance data DB of the business partner. Each "unique code" of the balance data used for the judgment of matching in is given.

In step S408, the collation unit 104 adds a flag indicating that the collation has failed and an amount of difference to the "collation result" of the balance data being collated, and ends the process.

Here, a specific example of the collation process of steps S403 to S407 of FIG. 23 will be described with reference to FIGS. 24 and 25.

(Specific example 1)
A and D in FIG. 24 show an example of the balance data of the trading partner company, and B, C, E and F in FIG. 24 show an example of the balance data of the business partner company. Although the example of FIG. 24 is shown focusing on the minimum balance data for convenience of explanation, the actual balance data usually includes a large amount of balance data (described later). The same applies to FIG. 25).

First, the collation unit 104 selects the balance data of the unique code A100 from A in FIG. 24 as the balance data of the transaction source (balance data during collation). After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S403.

In step S403, the collation unit 104 determines from the balance data of the unique code A100 that the business partner is company B, the balance base date is 4/4, the account is a loan, and the balance. Recognizes that is 80,000 yen. In addition, an account paired with the account item (loan) of the balance data of the unique code A100 is acquired from the correspondence data (account item). Here, it is assumed that a loan is acquired as a paired account.

Subsequently, the collation unit 104 has 1 or more balance data in the standard balance data DB (company B) having a balance reference date of 4/4, an account item of borrowing, and a balance of 80,000 yen. Search for it. In the second embodiment, since the balance is intentionally made negative when there are many credits, more specifically, when the collation unit 104 compares the balance amounts, the absolute values of the balance amounts match. Whether or not it is determined (the same applies to other than FIG. 24). In this case, since one balance data of the unique code B100 shown in B of FIG. 24 is searched, the collation unit 104 proceeds to the processing procedure of step S405.

In step S405, the collation unit 104 sets the unique code B100 as the collation destination unique code of the balance data of the unique code A100, and sets the flag (10) indicating the collation success in the collation result (D in FIG. 24). Further, the unique code A100 is set in the collation destination unique code of the balance data of the unique code B100, and the flag (10) indicating the collation success is set in the collation result (E in FIG. 24).

Next, the collation unit 104 selects the balance data of the unique code A101 from A in FIG. 24 as the balance data of the transaction source (balance data during collation). After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S403.

In step S403, the collation unit 104 determines from the balance data of the unique code A101 that the business partner is company C, the balance base date is 4/4, the account is a loan, and the balance. Recognizes that is 40,000 yen. In addition, an account paired with the account item (loan) of the balance data of the unique code A101 is acquired from the correspondence data (account item). Here, it is assumed that a loan is acquired as a paired account.

Subsequently, the collation unit 104 has 1 or more balance data in the standard balance data DB (company C) having a balance reference date of 4/4, an account item of borrowing, and a balance of 40,000 yen. Search for it. In this case, since one balance data of the unique code C100 shown in C of FIG. 24 is searched, the collation unit 104 proceeds to the processing procedure of step S405.

In step S405, the collation unit 104 sets the unique code C100 as the collation destination unique code of the balance data of the unique code A101, and sets the flag (10) indicating the collation success in the collation result (D in FIG. 24). Further, the unique code A101 is set in the collation destination unique code of the balance data of the unique code C100, and the flag (10) indicating the collation success is set in the collation result (F in FIG. 24).

(Specific example 2)
A and C in FIG. 25 show an example of the balance data of the trading partner company, and B and D in FIG. 25 show an example of the balance data of the business partner company.

First, the collation unit 104 selects the balance data of the unique code A200 from A in FIG. 25 as the balance data of the transaction source (balance data during collation). After that, it is assumed that the collation unit 104 has proceeded to the processing procedure of step S403.

In step S403, the collation unit 104 determines from the balance data of the unique code A200 that the business partner is company B, the balance base date is 4/4, and the account is accrued expenses. Recognize that the balance is 50,000 yen. In addition, an account paired with the account item (account payable) of the balance data of the unique code A200 is acquired from the correspondence data (account item). Here, it is assumed that receivable income is acquired as a paired account.

Subsequently, the collation unit 104 has 1 balance data in the standard balance data DB (company B), the balance base date is 4/4, the account is receivable income, and the balance is 50,000 yen. Search for more. In this case, since the balance data does not exist, the collation unit 104 proceeds to the processing procedure of step S406.

In step S406, the collation unit 104 calculates the total balance amount of the balance data of the company A whose balance reference date is 4/4 and whose business partner is company B. In the example of A in FIG. 25, since only the balance data whose unique code is A200 is used, the total balance amount is 50,000 yen. Similarly, the collation unit 104 calculates the total balance amount of the balance data of the business partner company B, whose balance reference date is 4/4 and whose business partner company is company A. .. In the example of B in FIG. 25, there are two cases, the balance data whose unique code is B200 and the balance data whose unique code is B201, and the total balance amount is 50,000 yen (absolute value).

Subsequently, the collation unit 104 determines that the collation was successful because the total values of the respective balance amounts match, and proceeds to the processing procedure of step S407. In the processing procedure of step S407, the collation unit 104 sets the unique codes B200 and B201 as the collation destination unique code of the balance data of the company A, and sets the collation result as a flag indicating that the collation was successful in units of the balance reference date ( 20) is set (C in FIG. 24). Further, the unique code A200 is set in the collation destination unique code of the balance data of the company B's unique codes B200 and B201, and the flag (20) indicating the collation success is set in the collation result (D in FIG. 24).

<< Summary >>
According to each of the embodiments described above, it is possible to provide a technique capable of easily collating that accounting data is appropriately recorded in each company.

The embodiments described above are for facilitating the understanding of the present invention, and are not for limiting and interpreting the present invention. The flowchart, sequence, each element included in the embodiment, its arrangement, material, condition, shape, size, and the like described in the embodiment are not limited to those exemplified, and can be changed as appropriate. In addition, the configurations shown in different embodiments can be partially replaced or combined.

1 ... automatic collation platform, 10 ... collation system, 11 ... CPU, 12 ... storage device, 13 ... communication IF, 14 ... input device, 15 ... output device, 20 ... corporate system, 30 ... audit corporation system, 40 ... bank system , 50 ... Public office system, 60 ... Rating company system, 100 ... Storage unit, 100a ... Conversion data DB, 100b ... Original journal data DB, 100c ... Standard journal data DB, 100d ... Collation data DB, 101 ... Acquisition department, 102 ... conversion unit, 103 ... storage unit, 104 ... collation unit, 105 ... output unit

Claims (36)

A conversion unit that converts accounting data for each company into accounting data in a predetermined format,
A storage unit said converted into a predetermined format, and stores the accounting data after conversion for each company,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
A collation unit that collates the converted accounting data,
An output unit that outputs the collation result of the converted accounting data of the predetermined company performed by the collation unit, and an output unit.
Have,
The conversion unit
The accounting data before conversion for each company is decomposed so that the credit and the debit are each represented by one record.
The transaction amount is debit in accounting data after conversion record, stores the transaction amount is included in the accounting data before the conversion, the transaction amount is credited in the accounting data of the converted record, the pre-conversion Stores the negative value of the transaction amount included in the accounting data of
Accounting data collation device. A storage unit that stores accounting data for each company acquired from the corporate system in a storage unit,
Regarding the accounting data for each company stored in the storage unit, whether or not the transaction content recorded in the accounting data of the predetermined company is recorded in the accounting data of the business partner company indicated by the transaction content. A collation unit that collates accounting data between companies by making a judgment,
It has an output unit that outputs the collation result of the accounting data of the predetermined company performed by the collation unit.
When the storage unit stores the accounting data for each company in the storage unit, the storage unit is the company.
From the system, transaction statements that include data that is not included in the accounting data for each company
Acquires detailed data, generates accounting data for each transaction based on the accounting data for each company and the transaction details data, and stores it in the storage unit .
Accounting data collation device. In the accounting data for each company, predetermined accounting data corresponding to the transaction statement data is stored.
The storage unit adds new accounting data having the transaction amount obtained by subtracting the transaction amount of the predetermined accounting data as the transaction amount to the accounting data for each company.
The accounting data collation device according to claim 2. A storage unit that stores the converted accounting data for each company converted to a predetermined format, and the correction data that associates the pre-correction adjustment item with one or more corrected account items.
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
A collation unit that collates the converted accounting data,
An output unit that outputs the collation result of the converted accounting data of the predetermined company performed by the collation unit, and an output unit.
Have,
When the collation unit fails to collate the converted accounting data between companies, the account item of the converted accounting data of the business partner company is changed from the account item before the amendment included in the amendment data. Matching is performed by repeating the process of changing to one or more adjusted accounts and performing matching again.
Accounting data collation device. The account before adjustment in the correction data is accounts payable, and the account after one or more adjustments is accounts payable and expenses payable.
The accounting data collation device according to claim 4. A storage unit that stores the converted accounting data for each company that has been converted to a predetermined format ,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
A collation unit that collates the converted accounting data,
An output unit that outputs the collation result of the converted accounting data of the predetermined company performed by the collation unit, and an output unit.
Have,
The comparison unit, if it fails to match the accounting data after conversion between companies, converting the partner accounting after conversion of corporate data or the predetermined accounting data after conversion companies trading day of the business partners correcting repeated verification based on accounting data or accounts included in the accounting data after conversion of the predetermined company after,
Accounting data collation device. The collation unit is the converted accounting data of the business partner company or the change of the predetermined company.
Depending on the accounts included in the accounting data of換後, or adding the suppliers predetermined number of days the trade date accounting data after conversion accounting data or the predetermined company after conversion of companies, or, By performing either processing of subtracting a predetermined number of days from the transaction date of the converted accounting data of the business partner company or the converted accounting data of the predetermined company.
Change the suppliers of the converted company accounting data or the predetermined accounting data after conversion companies trading day Repeated verification,
The accounting data collation device according to claim 6. A storage unit that stores the converted accounting data for each company that has been converted to a predetermined format ,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
A collation unit that collates the converted accounting data,
An output unit that outputs the collation result of the converted accounting data of the predetermined company performed by the collation unit, and an output unit.
Have,
In the converted accounting data of the predetermined company, the balance base date and the balance of the account item are associated with each account item.
In the converted accounting data of the business partner, the balance base date and the balance of the account are associated with each account.
The collation unit has the same residual record date as the predetermined balance record date associated with the selected account, has an account paired with the selected account, and has the selected account. If the data that is the same balance as the balance associated with the item does not exist in the converted accounting data of the business partner company, it is the same as the predetermined balance base date in the converted accounting data of the predetermined company. Balance The total value of the balances of one or more accounts associated with the record date and one or more of the converted accounting data of the business partner that is the same as the specified balance record date. If the total value of the balances of the accounts in the above matches, it is judged that the matching was successful.
Accounting data collation device. If the collation fails, the collation unit will use the total value of the balance of one or more accounts associated with the same balance base date as the predetermined balance base date in the converted accounting data of the predetermined company. , The difference from the total value of the balances of one or more accounts associated with the predetermined balance base date and the same balance base date in the converted accounting data of the business partner is added to the collation result.
The accounting data collation device according to claim 8. The accounting data after conversion to the predetermined format of the predetermined company contains multiple journals, and each journal records at least the transaction date, the account, and the amount of money as the transaction contents. ,
The converted accounting data of the business partner contains a plurality of journals, and each journal records at least the transaction date, the account, and the amount as the transaction content.
The storage unit stores correspondence data indicating a pair of accounts to be paired when a transaction is made.
The collation unit selects the first journal to be collated from the converted accounting data of the predetermined company, has the same transaction date as the transaction date recorded in the selected first journal, and has the same transaction date as the first journal. It has an account to be recorded accounts and pairs, and a second journal which the same amount and the amount recorded in the first journal has been set, after conversion of the business partners If it exists in the accounting data, it is determined that the transaction content recorded in the first journal is recorded in the converted accounting data of the business partner.
The accounting data collation apparatus according to any one of claims 1 to 9. When the collation unit cannot determine that the transaction content recorded in the first journal is recorded in the converted accounting data of the business partner company, the converted accounting data of the business partner company. When there are a plurality of third journals having the same trading date as the trading date recorded in the first journal.
The account recorded in the first journal and the account recorded in each of the plurality of third journals are the accounts that are paired with the account recorded in the first journal.
And,
When the amount recorded in the first journal and the total value of the amounts recorded in the plurality of third journals match, the transaction corresponding to the transaction content recorded in the first journal is described above. Judge that it is recorded in the converted accounting data of the business partner,
The accounting data collation device according to claim 10. In the accounting data after conversion to the predetermined format of the predetermined company, the balance base date and the balance of the account are associated with each account.
In the converted accounting data of the business partner, the balance base date and the balance of the account are associated with each account.
The storage unit stores correspondence data indicating a pair of accounts to be paired when a transaction is made.
The collation unit selects an account to be collated from the converted accounting data of the predetermined company, and has the same balance base date as the predetermined balance base date associated with the selected account, and the selection Data that has an account paired with the selected account and has the same balance as the balance associated with the selected account is the conversion of the business partner.
If present in the accounting data after determines that transaction content related to the selected account is recorded in the accounting data after conversion of the client companies,
The accounting data collation device according to any one of claims 1 to 11. It is an accounting data collation method performed by the accounting data collation device.
Steps to convert accounting data for each company to accounting data in a predetermined format,
And storing said converted into a predetermined format, the accounting data after conversion for each company in the storage unit,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the matching result of the converted accounting data of the predetermined company performed by the step of performing the collation, and a step of outputting the matching result.
Including
The conversion step is
The accounting data before conversion for each company is decomposed so that the credit and the debit are each represented by one record.
The transaction amount is debit in accounting data after conversion record, stores the transaction amount is included in the accounting data before the conversion, the transaction amount is credited in the accounting data of the converted record, the pre-conversion Stores the negative value of the transaction amount included in the accounting data of
Accounting data collation method. It is an accounting data collation method performed by the accounting data collation device.
Steps to store accounting data for each company acquired from the corporate system in the storage unit,
Regarding the accounting data for each company stored in the storage unit, whether or not the transaction content recorded in the accounting data of the predetermined company is recorded in the accounting data of the business partner company indicated by the transaction content. A collation unit that collates accounting data between companies by making a judgment,
Includes a step to output the collation result of the accounting data of the predetermined company performed by the collation unit.
In the storage step, when the accounting data for each company is stored in the storage unit, the data not included in the accounting data for each company is stored from the company system.
Acquires transaction detail data including , generates accounting data for each transaction based on the accounting data for each company and the transaction detail data, and stores it in the storage unit .
Accounting data collation method. The accounting data for each company includes a predetermined accounting day corresponding to the transaction statement data.
Is stored
The storage step is the amount obtained by subtracting the transaction amount of the predetermined accounting data.
Add new accounting data with the transaction amount to the accounting data for each company,
The accounting data collation method according to claim 14. It is an accounting data collation method performed by the accounting data collation device.
A step of storing the converted accounting data for each company converted into a predetermined format and the correction data for associating the account before adjustment with one or more corrected accounts in the storage unit.
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the matching result of the converted accounting data of the predetermined company performed by the step of performing the collation, and a step of outputting the matching result.
Including
If the matching step fails to match the converted accounting data between companies,
Repeat the process of changing the account of the converted accounting data of the business partner from the account before amendment included in the amendment data to the account after amendment of 1 or more and performing collation again. Collate with,
Accounting data collation method. The account item before amendment in the amendment data is accounts payable, and amendments of 1 or more.
The latter accounts are accounts payable and expenses payable,
The accounting data collation method according to claim 16. It is an accounting data collation method performed by the accounting data collation device.
A step to store the converted accounting data for each company converted to a predetermined format in the storage unit,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the collation result of the converted accounting data of the predetermined company performed by the collation step, and
Including
If the matching step fails to match the converted accounting data between companies,
On account said included the trading day partner accounting data after conversion accounting data or the predetermined company after conversion of company accounting data after conversion accounting data or the predetermined company after conversion of the business partners Correct based on and repeat collation,
Accounting data collation method. The step of performing the collation is the converted accounting data of the business partner or the above.
Changes in the business partner company according to the account items included in the converted accounting data of the specified company
The specified date on the transaction date of the converted accounting data or the converted accounting data of the specified company
Add numbers, or convert accounting data of the business partner or the predetermined company
Either process by subtracting the specified number of days from the transaction date of the accounting data after conversion of the business
By doing so, the accounting data after conversion of the business partner company or after conversion of the predetermined company
Change the trading date of the accounting data of, and perform repeated collation,
The accounting data collation method according to claim 18. It is an accounting data collation method performed by the accounting data collation device.
A step to store the converted accounting data for each company converted to a predetermined format in the storage unit,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the collation result of the converted accounting data of the predetermined company performed by the collation step, and
Including
In the converted accounting data of the predetermined company, the balance base date and the balance of the account item are associated with each account item.
In the converted accounting data of the business partner, the balance base date and the balance of the account are associated with each account.
The collating step has the same balance base date as the predetermined balance base date associated with the selected account, and has an account paired with the selected account.
And the data that is the same balance as the balance associated with the selected account is
If it does not exist in the converted accounting data of the business partner, the balance of one or more accounts associated with the same balance base date as the predetermined balance base date in the converted accounting data of the predetermined company. When the total value of the above and the total value of the balances of one or more accounts associated with the same balance base date as the predetermined balance base date in the converted accounting data of the business partner match. Judge that the verification was successful,
Accounting data collation method. In the step of performing the collation, if the collation fails, the converted accounting of the predetermined company
One or more of the data associated with the same balance base date as the predetermined balance base date
The above-mentioned predetermined value of the total value of the balance of the account and the converted accounting data of the business partner company
The sum of the balances of one or more accounts associated with the same balance base date as the balance base date of
The difference from the value is given to the collation result.
The accounting data collation method according to claim 20. The accounting data after conversion to the predetermined format of the predetermined company includes multiple journals.
In each journal, the transaction content is at least the transaction date, account, and gold.
The forehead is recorded,
The converted accounting data of the business partner contains multiple journals, and each journal
In the translation, at least the transaction date, account and amount are recorded as the transaction content.
Ri,
The storage unit is a correspondence day indicating a pair of accounts to be paired when a transaction is made.
Remember the data
The step of collating is to collate from the converted accounting data of the predetermined company.
Select the first journal and have the same trading date as the trading date recorded in the selected first journal
It has an account that is paired with the account recorded in the first journal, and the first
The second journal, in which the same amount as the amount recorded in the journal is set, is the business partner company.
If it exists in the converted accounting data of, the transaction content recorded in the first journal is the previous one.
Judge that it is recorded in the converted accounting data of the business partner company,
The accounting data collation method according to any one of claims 13 to 21. In the step of performing the collation, the transaction content recorded in the first journal is the business partner company.
When it cannot be determined that it is recorded in the accounting data after conversion of the business
, Same as the transaction date recorded in the first journal in the converted accounting data of the business partner
If there are multiple third journals with one trading date
Recorded in each of the account recorded in the first journal and the plurality of third journals.
The account is the account that is paired with the account recorded in the first journal.
And,
The sum of the amount recorded in the first journal and the amount recorded in a plurality of the third journals.
If the total price matches, the transaction corresponding to the transaction content recorded in the first journal is before.
Judge that it is recorded in the converted accounting data of the business partner company,
The accounting data collation method according to claim 22. The accounting data after conversion to the predetermined format of the predetermined company includes each account.
, The balance base date and the balance of the account are associated,
The converted accounting data of the business partner includes the balance record date and account for each account.
It is associated with the balance of the subject,
The storage unit is a correspondence day indicating a pair of accounts to be paired when a transaction is made.
Remember the data
The step of collating is to collate from the converted accounting data of the predetermined company.
Select an account and have the same balance base date associated with the selected account
Have a balance base date, have an account paired with the selected account, and have a previous
The data that is the same balance as the balance associated with the selected account is the transaction.
If it exists in the converted accounting data of the destination company, the transaction related to the selected account
It is determined that the details of the subtraction are recorded in the converted accounting data of the business partner.
The accounting data collation method according to any one of claims 13 to 23. On the computer
Steps to convert accounting data for each company to accounting data in a predetermined format,
And storing said converted into a predetermined format, the accounting data after conversion for each company in the storage unit,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the matching result of the converted accounting data of the predetermined company performed by the step of performing the collation, and a step of outputting the matching result.
To run,
The conversion step is
The accounting data before conversion for each company is decomposed so that the credit and the debit are each represented by one record.
The transaction amount is debit in accounting data after conversion record, stores the transaction amount is included in the accounting data before the conversion, the transaction amount is credited in the accounting data of the converted record, the pre-conversion Stores the negative value of the transaction amount included in the accounting data of
program. On the computer
Steps to store accounting data for each company acquired from the corporate system in the storage unit,
Regarding the accounting data for each company stored in the storage unit, whether or not the transaction content recorded in the accounting data of the predetermined company is recorded in the accounting data of the business partner company indicated by the transaction content. A collation unit that collates accounting data between companies by making a judgment,
The step of outputting the collation result of the accounting data of the predetermined company performed by the collation unit is executed.
In the storage step, when the accounting data for each company is stored in the storage unit, the data not included in the accounting data for each company is stored from the company system.
Acquires transaction detail data including , generates accounting data for each transaction based on the accounting data for each company and the transaction detail data, and stores it in the storage unit .
program. The accounting data for each company includes a predetermined accounting day corresponding to the transaction statement data.
Is stored
The storage step is the amount obtained by subtracting the transaction amount of the predetermined accounting data.
Add new accounting data with the transaction amount to the accounting data for each company,
The program of claim 26. On the computer
A step of storing the converted accounting data for each company converted into a predetermined format and the correction data for associating the account before adjustment with one or more corrected accounts in the storage unit.
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the matching result of the converted accounting data of the predetermined company performed by the step of performing the collation, and a step of outputting the matching result.
To run,
If the matching step fails to match the converted accounting data between companies,
The account of the converted accounting data of the business partner is changed from the account before the adjustment included in the adjustment data to the account after the adjustment of 1 or more, and the process of collating again is repeated. Collate by
program. The account item before amendment in the amendment data is accounts payable, and amendments of 1 or more.
The latter accounts are accounts payable and expenses payable,
28. The program of claim 28. On the computer
A step to store the converted accounting data for each company converted to a predetermined format in the storage unit,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the collation result of the converted accounting data of the predetermined company performed by the collation step, and
To run,
If the matching step fails to match the converted accounting data between companies,
On account said included the trading day partner accounting data after conversion accounting data or the predetermined company after conversion of company accounting data after conversion accounting data or the predetermined company after conversion of the business partners Correct based on and repeat collation,
program. The step of performing the collation is the converted accounting data of the business partner or the above.
Changes in the business partner company according to the account items included in the converted accounting data of the specified company
The specified date on the transaction date of the converted accounting data or the converted accounting data of the specified company
Add numbers, or convert accounting data of the business partner or the predetermined company
Either process by subtracting the specified number of days from the transaction date of the accounting data after conversion of the business
By doing so, the accounting data after conversion of the business partner company or after conversion of the predetermined company
Change the trading date of the accounting data of, and perform repeated collation,
The program of claim 30. On the computer
A step to store the converted accounting data for each company converted to a predetermined format in the storage unit,
Transaction contents recorded in the accounting data after conversion of a given company, by determining whether it has been recorded in the accounting data after conversion business partners indicated the transaction content, between companies
Steps to collate the converted accounting data and
A step of outputting the collation result of the converted accounting data of the predetermined company performed by the collation step, and
To run,
In the converted accounting data of the predetermined company, the balance base date and the balance of the account item are associated with each account item.
In the converted accounting data of the business partner, the balance base date and the balance of the account are associated with each account.
The collating step has the same balance base date as the predetermined balance base date associated with the selected account, and has an account paired with the selected account.
And the data that is the same balance as the balance associated with the selected account is
If it does not exist in the converted accounting data of the business partner, the balance of one or more accounts associated with the same balance base date as the predetermined balance base date in the converted accounting data of the predetermined company. When the total value of the above and the total value of the balances of one or more accounts associated with the same balance base date as the predetermined balance base date in the converted accounting data of the business partner match. Judge that the verification was successful,
program. In the step of performing the collation, if the collation fails, the converted accounting of the predetermined company
One or more of the data associated with the same balance base date as the predetermined balance base date
The above-mentioned predetermined value of the total value of the balance of the account and the converted accounting data of the business partner company
The sum of the balances of one or more accounts associated with the same balance base date as the balance base date of
The difference from the value is given to the collation result.
The program according to claim 32. The accounting data after conversion to the predetermined format of the predetermined company includes multiple journals.
In each journal, the transaction content is at least the transaction date, account, and gold.
The forehead is recorded,
The converted accounting data of the business partner contains multiple journals, and each journal
In the translation, at least the transaction date, account and amount are recorded as the transaction content.
Ri,
The storage unit is a correspondence day indicating a pair of accounts to be paired when a transaction is made.
Remember the data
The step of collating is to collate from the converted accounting data of the predetermined company.
Select the first journal and have the same trading date as the trading date recorded in the selected first journal
It has an account that is paired with the account recorded in the first journal, and the first
The second journal, in which the same amount as the amount recorded in the journal is set, is the business partner company.
If it exists in the converted accounting data of, the transaction content recorded in the first journal is the previous one.
Judge that it is recorded in the converted accounting data of the business partner company,
The program according to any one of claims 25 to 33. In the step of performing the collation, the transaction content recorded in the first journal is the business partner company.
When it cannot be determined that it is recorded in the accounting data after conversion of the business
, Same as the transaction date recorded in the first journal in the converted accounting data of the business partner
If there are multiple third journals with one trading date
Recorded in each of the account recorded in the first journal and the plurality of third journals.
The account is the account that is paired with the account recorded in the first journal.
And,
The sum of the amount recorded in the first journal and the amount recorded in a plurality of the third journals.
If the total price matches, the transaction corresponding to the transaction content recorded in the first journal is before.
Judge that it is recorded in the converted accounting data of the business partner company,
The program of claim 34. The accounting data after conversion to the predetermined format of the predetermined company includes each account.
, The balance base date and the balance of the account are associated,
The converted accounting data of the business partner includes the balance record date and account for each account.
It is associated with the balance of the subject,
The storage unit is a correspondence day indicating a pair of accounts to be paired when a transaction is made.
Remember the data
The step of collating is to collate from the converted accounting data of the predetermined company.
Select an account and have the same balance base date associated with the selected account
Have a balance base date, have an account paired with the selected account, and have a previous
The data that is the same balance as the balance associated with the selected account is the transaction.
If it exists in the converted accounting data of the destination company, the transaction related to the selected account
It is determined that the details of the subtraction are recorded in the converted accounting data of the business partner.
The program according to any one of claims 25 to 35.