JP6821764B2 - Accounting book management device, accounting book management method, and accounting book management program - Google Patents

Description

The present invention relates to an accounting book management device, an accounting book management method, and an accounting book management program.

Patent Document 1 discloses a journal data creation device that can easily respond to changes in accounting standards when transaction data is obtained from an external business system.

Japanese Patent No. 5628576

However, in the prior art, it was not possible to manage the book data of multiple accounting standards.

The present invention has been made in view of the above problems, and an object of the present invention is to provide an accounting book management device, an accounting book management method, and an accounting book management program capable of managing book data of a plurality of accounting standards. And.

In order to solve the above-mentioned problems and achieve the object, the accounting book management device according to the present invention is a control unit and a storage unit for managing book data corresponding to each accounting standard for a plurality of accounting standards. The storage unit is a storage area for managing common book data under the plurality of accounting standards, and manages book data unique to each accounting standard. In order to specify the book data corresponding to the accounting standards included in the plurality of accounting standards and the storage area to which the book data is managed, the control unit includes a plurality of original storage areas which are storage areas for the purpose. When the area identification data specifies the common storage area based on the area identification data of, the book data is stored in the common storage area, and the area identification data specifies the original storage area. In the case, it is characterized in that it is provided with an input execution means for storing the book data in the original storage area specified by the area identification data.

Further, the accounting book management device according to the present invention includes a display unit in the accounting book management device, and the storage unit corresponds to each of the area identification data corresponding to the common storage area and the plurality of unique storage areas. A plurality of slip categories defined by combining each element included in a set having a plurality of area identification data as elements in each of the three categories of provisional and settlement of accounts is combined with the area identification data corresponding to each slip category. The input execution means includes a slip classification master that is linked and stored, and the input execution means is a screen for inputting book data, and at least an area for inputting area identification data and an area for inputting slip classification. When the area identification data is input in a state where the inclusion is displayed on the display unit, the area for inputting the slip classification according to the slip classification master is associated with the input area identification data. It is characterized in that it is controlled so that only the classification can be input.

Further, the accounting book management device according to the present invention includes a display unit in the accounting book management device, and the storage unit corresponds to each of the area identification data corresponding to the common storage area and the plurality of unique storage areas. A plurality of slip categories defined by combining each element included in a set having a plurality of area identification data as elements in each of the three categories of provisional and settlement of accounts is combined with the area identification data corresponding to each slip category. The slip classification master that is stored in association with each other and the plurality of standard identification data corresponding to each of the plurality of accounting standards are identified in the area corresponding to the unique storage area corresponding to the accounting standard specified by each standard identification data. The control unit includes a pair of area identification data corresponding to data and a common storage area and an output classification master stored in association with the data, and the control unit is a screen for outputting book data and at least inputs reference identification data. When the reference identification data is input in a state where the area for inputting the area and the area for inputting the slip classification are displayed on the display unit, the reference identification data is linked with the output classification master. A pair of area identification data to be attached is extracted, and according to the slip classification master, the area for inputting the slip classification is controlled so that only the slip classification associated with each of the extracted area identification data pairs can be input. It is characterized by being provided with an output execution means.

Further, the accounting book management device according to the present invention includes a display unit in the accounting book management device, and the storage unit is based on the area identification data corresponding to the original storage area and the accounting standard corresponding to the original storage area. The input execution means is a screen for inputting book data and at least inputting area identification data, including a subject control master that stores subject identification data associated with subject identification data for identifying unusable subjects. When the area identification data and the subject identification data are input in a state where the area including the area for inputting the area for inputting and the area for inputting the subject identification data is displayed on the display unit, the input area identification data and the subject identification data are input. It is characterized in that it is confirmed whether the data is stored in the subject control master, and if it is stored, an error notification screen is displayed on the display unit.

Further, the accounting book management device according to the present invention includes a display unit in the accounting book management device, and the storage unit includes a closing date management master that stores the area identification data and the closing date in association with each other. The input executing means is a state in which a screen for inputting book data, including at least an area for inputting an occurrence date and an area for inputting area identification data, is displayed on the display unit. When the occurrence date and the area identification data are input in, the closing date associated with the input area identification data is extracted from the closing date management master, and the input occurrence date is before the extracted closing date. Is characterized in that an error notification screen is displayed on the display unit.

Further, the accounting book management device according to the present invention is characterized in that, in the accounting book management device, the plurality of accounting standards include an international accounting standard.

Further, the accounting book management device according to the present invention is characterized in that, in the accounting book management device, the plurality of accounting standards include Japanese accounting standards.

Further, the accounting book management device according to the present invention is characterized in that, in the accounting book management device, the plurality of accounting standards are two, an international accounting standard and a Japanese accounting standard.

The accounting book management method according to the present invention is an accounting book management method for managing book data corresponding to each accounting standard for a plurality of accounting standards, which is executed by an information processing device provided with a control unit and a storage unit. The storage unit is a common storage area that is a storage area for managing common book data under the plurality of accounting standards, and a plurality of storage areas that are a storage area for managing book data unique to each accounting standard. The book data corresponding to the accounting standards included in the plurality of accounting standards and the area identification data for specifying the storage area to which the book data is managed, which is executed by the control unit, including the original storage area of If the area identification data specifies the common storage area, the book data is stored in the common storage area, and if the area identification data specifies the original storage area, the book data is stored in the common storage area. It is characterized by including an input execution step of storing the book data in the unique storage area specified by the area identification data.

The accounting book management program according to the present invention is an accounting book management for managing book data corresponding to each accounting standard for a plurality of accounting standards to be executed by an information processing apparatus provided with a control unit and a storage unit. In the program, the storage unit is a common storage area that is a storage area for managing common book data in the plurality of accounting standards, and a storage area for managing book data unique to each accounting standard. An area for specifying book data corresponding to the accounting standards included in the plurality of accounting standards and a storage area for managing the book data, which includes a plurality of original storage areas and is to be executed by the control unit. If the area identification data specifies the common storage area based on the identification data, the book data is stored in the common storage area, and if the area identification data specifies the original storage area. It is characterized by including an input execution step for storing the book data in the unique storage area specified by the area identification data.

According to the present invention, there is an effect that book data of a plurality of accounting standards can be managed.

FIG. 1 is a diagram showing an example of a conventional accounting system. FIG. 2 is a diagram showing the concept of the area of the plurality of accounting standards. FIG. 3 is a block diagram showing an example of the configuration of the accounting book management device 100. FIG. 4 is a diagram showing an example of the slip classification master 106b. FIG. 5 is a diagram showing an example of the output target classification master 106c. FIG. 6 is a diagram showing an example of the subject control master 106d for each reference category. FIG. 7 is a diagram showing an example of the closing date management master 106e for each reference category. FIG. 8 is a diagram showing an example of control of the journal entry screen MA. FIG. 9 is a diagram showing an example of control of the journal entry screen MA. FIG. 10 is a diagram showing an example of the journal entry screen MA. FIG. 11 is a diagram showing an example of the range designation screen MB. FIG. 12 is a diagram showing an example of the slip classification master 106b and the book data. FIG. 13 is a diagram showing an example of book data. FIG. 14 is a diagram showing an example of range designation. FIG. 15 is a diagram showing an example of range designation. FIG. 16 is a diagram showing an example of the slip classification master 106b and the book data. FIG. 17 is a diagram showing an example of book data. FIG. 18 is a diagram showing an example of range designation. FIG. 19 is a diagram showing an example of range designation. FIG. 20 is a diagram showing an example of the slip classification master 106b and the book data. FIG. 21 is a diagram showing an example of book data. FIG. 22 is a diagram showing an example of range designation. FIG. 23 is a diagram showing an example of range designation.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
A mechanism (accounting system) for managing accounting treatment in accordance with one accounting standard called Japanese standard has existed for some time. For example, as shown in FIG. 1, the conventional accounting system manages book data as a "normal slip" for managing journal slips by normal transactions, a "temporary slip" for simulation purposes, and a closing journal entry slip in settlement processing. It was managed by slip classification such as "settlement slip". FIG. 1 is a diagram showing an example of a conventional accounting system.

On the other hand, in the consolidated financial statements, an increasing number of companies are adopting accounting standards different from Japanese standards, and it has become necessary to manage them in accordance with multiple accounting standards. For example, due to the recent social situation, it has become necessary to manage accounting treatment not only by Japanese GAAP but also by International Financial Reporting Standards (IFRS).

However, it is quite difficult to build a flexible accounting system because the method of adopting accounting standards has a great influence on the company's policies and the methods of responding to mission-critical business systems such as sales systems. It was not easy.

The present embodiment relates to an accounting book management system that manages accounting data (book data) in accordance with a plurality of accounting standards (for example, IFRS, accounting standards of various countries (for example, Japanese standards, US standards, etc.)). is there. According to this embodiment, it has become possible to manage accounting books based on a plurality of accounting standards. In addition, since it is possible to manage multiple accounting standard books in various patterns, it has become possible to flexibly respond to the book management methods of each company.

Further, in the present embodiment, in the accounting book management system, a common area for managing book data with no difference in journal entry (accounting processing) according to accounting standards, and books in accordance with accounting processing according to each accounting standard. Book data is managed by constructing a mechanism (standard classification management) that separates the data from its own area for bookkeeping (management). For example, when the book data is managed in accordance with Japanese GAAP and IFRS, the patterns of book data management are, for example, the following patterns 1 to 3 (see FIG. 2). FIG. 2 is a diagram showing the concept of the area of the plurality of accounting standards. As a result, it has become possible to manage book data of multiple accounting standards in various patterns, and it has become an accounting system that can flexibly respond to company policies and journal generation methods of external mission-critical business systems.
Pattern 1: Always double-manage book data in the original area of Japanese GAAP and the original area of IFRS.
Pattern 2: Manage book data in accordance with common accounting treatment between Japanese GAAP and IFRS in a common area, and manage book data in accordance with accounting treatment unique to each accounting standard in each unique area of Japanese GAAP and IFRS. To do.
Pattern 3: Manage book data in accordance with Japanese GAAP accounting in a common area, and manage book data related to differences in accounting between Japanese GAAP and IFRS in IFRS's own area.

Further, in the present embodiment, in managing book data according to a plurality of accounting standards, it is possible to set the extraction condition specification of the form, the input subject control, and the deadline management for each accounting standard, which also has a convenient function. There is. Specifically, by controlling the range specification selection when outputting the accounting form, it is easy to specify the accounting standard when outputting the accounting form. In addition, by controlling the subjects that can be used in each accounting area, the subject input due to operation mistakes is suppressed. In addition, by introducing the concept of closing each accounting area, operational mistakes are suppressed.

[2. Constitution]
An example of the configuration of the accounting book management device 100 according to the present embodiment will be described with reference to FIGS. 3 to 9 and the like. FIG. 3 is a block diagram showing an example of the configuration of the accounting book management device 100.

The accounting book management device 100 is a commercially available desktop personal computer into which an accounting system (specifically, an accounting book management system or the like) is introduced. The accounting book management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is also a portable notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like. It may be a type information processing device.

The accounting book management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the accounting book management device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the accounting book management device 100 to the network 300 so as to be communicable via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the accounting book management device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet, an intranet, a LAN (Local Area Network), or the like.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used.

The storage unit 106 includes a book data storage unit 106a (including at least the original storage area of the present invention. A plurality of original storage areas of the present invention may be included, or a common storage area of the present invention may be included). , The slip classification master 106b (corresponding to the slip classification master of the present invention), the output target classification master 106c (corresponding to the output classification master of the present invention), and the reference classification subject control master 106d (corresponding to the subject control master of the present invention). ) And the closing date management master 106e for each reference category (corresponding to the closing date management master of the present invention).

The book data storage unit 106a includes book data (for example, the date of occurrence of journals and journals) corresponding to each accounting standard for a plurality of accounting standards (for example, IFRS, Japanese accounting standards, US accounting standards, etc.). Etc.) is a storage area for managing. Here, when the management of the above-mentioned pattern 1 is realized, the book data storage unit 106a may have a plurality of unique storage areas for individually managing the book data corresponding to each accounting standard. Further, when the management of the above-mentioned pattern 2 is realized, the book data storage unit 106a states that "book data common to a plurality of accounting standards (specifically, the bookkeeping contents are the same regardless of the accounting standards". To manage the common storage area for managing "book data)" and "book data unique to each accounting standard (specifically, book data whose book contents differ depending on the accounting standard)" It suffices to have a plurality of unique storage areas. When the above-mentioned pattern 3 management is realized, the common storage area is used to manage the book data corresponding to a specific accounting standard (for example, Japanese accounting standard), and the original storage area is set to ". It can be used to manage "book data corresponding to other accounting standards (such as IFRS and US accounting standards) that are different from the specific accounting standard and record differences from the specific accounting standard". Further, each storage area such as the original storage area and the common storage area may be subdivided into "slip classifications" described later.

The slip classification master 106b includes area identification data (for example, numbers and names) for specifying the common storage area and a plurality of area identification data (for example, numbers and names) for specifying each of the plurality of unique storage areas. Multiple voucher categories (for example, numbers, names, etc.) defined by combining each element included in the set whose elements are "regular voucher", "temporary voucher", and "settlement voucher" Is a master that stores the data in association with the area identification data corresponding to each slip category. The slip classification master 106b may be, for example, the one shown in FIG. The "reference classification" shown in FIG. 4 corresponds to the area identification data.

The output target classification master 106c stores a plurality of standard identification data (for example, numbers, names, etc.) corresponding to each of the plurality of accounting standards in an area corresponding to the original storage area corresponding to the accounting standard specified by each standard identification data. This is a master that stores the identification data and the area identification data pair corresponding to the common storage area in association with each other. The output target classification master 106c may be, for example, the one shown in FIG. The "output target classification" shown in FIG. 5 corresponds to the reference identification data.

The subject control master 106d for each standard category links the area identification data corresponding to the original storage area with the subject identification data (for example, number, name, etc.) for identifying the subject that cannot be used by the accounting standard corresponding to the original storage area. It is a master that is attached and stored. The subject control master 106d for each reference category may be, for example, the one shown in FIG. Further, the subject identification data stored in the subject control master 106d for each standard category may be used to identify subjects that can be used in the accounting standard corresponding to the original storage area.

The closing date management master 106e for each reference category is a master that stores the area identification data and the closing date in association with each other. The closing date management master 106e for each reference category may be, for example, the one shown in FIG. 7.

An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a home television). As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. In the following, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that comprehensively controls the accounting book management device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. The control unit 102 is functionally conceptually provided with an input execution unit 102a including the input execution means of the present invention and an output execution unit 102b including the output execution means of the present invention.

The input execution unit 102a performs a process of displaying the journal entry screen MA, which will be described later, on the output device 114. The input execution unit 102a performs a process of storing the book data input by the operator on the journal entry screen MA in the book data storage unit 106a.

Here, when the book data storage unit 106a is for realizing the management of the above-mentioned pattern 1 (specifically, when the book data storage unit 106a has a plurality of unique storage areas), The input execution unit 102a stores the book data in the original storage area specified by the area identification data based on the book data and the area identification data input by the operator.

Further, when the book data storage unit 106a is for realizing the management of the above-mentioned pattern 2 (specifically, the book data storage unit 106a has one common storage area and a plurality of unique storage areas). (At some time), the input execution unit 102a executes the following processes (1) and (2) based on the book data and the area identification data input by the operator.
(1) When the area identification data specifies the common storage area, the book data is stored in the common storage area.
(2) When the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data.

Further, when the book data storage unit 106a is for realizing the management of the above-mentioned pattern 3 (specifically, the book data storage unit 106a has one common storage area and at least one original storage area). In this case, the common storage area is used to manage the book data corresponding to a specific accounting standard (for example, Japanese accounting standard), and the unique storage area is referred to as "difference from the specific accounting standard". When the book data corresponding to other accounting standards (for example, IFRS and US accounting standards) different from the specific accounting standard is used to manage the book data, the input execution unit 102a is used by the operator. Based on the book data and area identification data input by, the following processes (3) and (4) are executed.
(3) When the area identification data specifies the common storage area, the book data is stored in the common storage area. By this process, the input book data corresponding to the Japanese accounting standard is stored in the common storage area utilized for managing the book data corresponding to the Japanese accounting standard.
(4) When the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data. By this process, the input "book data corresponding to IFRS, which records the difference from Japanese accounting standards" is stored in the original storage area.

The input execution unit 102a is "a screen for inputting book data and including at least an area for inputting area identification data and an area for inputting slip classification" (corresponding to the journal entry screen MA described later). ) Is displayed on the monitor 114, and when the area identification data is input, only the slip classification associated with the input area identification data is input as the area for inputting the slip classification according to the slip classification master 106b. You may control it so that it can be done. Specifically, the input execution unit 102a can input the "slip" that the operator can input to the journal entry screen MA based on the combination of the "reference classification" and the "slip classification" input to the journal entry screen MA and the slip classification master 106b. You may control "classification".

The input execution unit 102a "is a screen for inputting book data and includes at least an area for inputting area identification data and an area for inputting subject identification data" (on the journal entry screen MA described later). When the area identification data and the subject identification data are input while the equivalent) is displayed on the monitor 114, it is confirmed whether the input area identification data and the subject identification data are stored in the subject control master 106d for each reference category. , If stored, an error notification screen may be displayed on the monitor 114. Specifically, the input execution unit 102a allows the operator to input to the journal entry screen MA based on the "reference category" and "journal subject" input to the journal entry screen MA and the subject control master 106d for each reference category. You may control the "journal subject". Here, assuming that the subject control master 106d for each reference category is as shown in FIG. 6, an example of screen control of the input execution unit 102a will be described with reference to FIG. As shown in FIG. 8, the input execution unit 102a sets the subject control master 106d for each reference category based on the combination of the reference category “IFRS” and the journal subject “800: Reserve for repair” input on the journal entry screen MA. Refer to it and check whether the combination is stored in the subject control master for each standard category. Here, since "800: Reserve for repair" is set as an unusable journal item when the standard category "IFRS" is input to the subject control master 106d for each standard category, the input execution unit 102a Determines that the subject of the journal is unavailable and notifies the operator of the error on a pop-up screen.

The input execution unit 102a is "a screen for inputting book data and including at least an area for inputting an occurrence date and an area for inputting area identification data" (corresponding to the journal entry screen MA described later). ) Is displayed on the monitor 114, and when the occurrence date and the area identification data are input, the closing date associated with the input area identification data is extracted from the reference classification closing date management master 106e and input. If the date of occurrence is before the extracted closing date, the error notification screen may be displayed on the monitor 114. Specifically, the input execution unit 102a displays the journal entry screen MA on the journal entry screen MA based on the "journal generation date" and "standard classification" and the standard classification closing date management master 106e entered on the journal entry screen MA. You may control the "reference classification" that can be input. Here, on the premise that the closing date management master 106e for each reference category is as shown in FIG. 7, an example of screen control of the input execution unit 102a will be described with reference to FIG. As shown in FIG. 9, the input execution unit 102a tightens by standard classification based on the combination of the journal occurrence date “20XY/1/20” and the standard classification “1: Japanese standard” input on the journal entry screen MA. Refer to the day management master 106e. Here, since "20XY / 3/31" is set as the closing date in the reference category "1: Japanese standard" in the reference category-specific closing date management master 106e, the input execution unit 102a is set to "20XY". It is determined that the standard category "1: Japanese standard" with "/ 1/20" as the date of occurrence of the journal cannot be entered, and the operator is notified of the error on the pop-up screen.

The output execution unit 102b performs a process of displaying the range designation screen MB described later on the output device 114. The output execution unit 102b performs a process of outputting the accounting form based on the range specified by the operator on the range designation screen MB.

Here, when the book data storage unit 106a is for realizing the management of the above-mentioned pattern 1 (specifically, when the book data storage unit 106a has a plurality of unique storage areas), The output execution unit 102b is from the original storage area specified by the reference identification data (or the area identification data associated with the reference identification data in the output target classification master 106c) based on the reference identification data input by the operator. Output book data.

Further, when the book data storage unit 106a is for realizing the management of the above-mentioned pattern 2 (specifically, the book data storage unit 106a has one common storage area and a plurality of unique storage areas. (At some time), the output execution unit 102b selects the book data from the storage area specified by the area identification data associated with the reference identification data in the output target classification master 106c based on the reference identification data input by the operator. Output.

Further, when the book data storage unit 106a is for realizing the management of the above-mentioned pattern 3 (specifically, the book data storage unit 106a has one common storage area and at least one original storage area). In this case, the common storage area is used to manage the book data corresponding to a specific accounting standard (for example, Japanese accounting standard), and the unique storage area is referred to as "difference from the specific accounting standard". When the data is used to manage "book data corresponding to other accounting standards (for example, IFRS and US accounting standards) that are different from the specific accounting standard", the output execution unit 102b is an operator. Based on the reference identification data input by, if the area identification data associated with the reference identification data in the output target classification master 106c corresponds to the common storage area, the book data is output from the common storage area. However, if it corresponds to the original storage area, the book data is output from the original storage area.

The output execution unit 102b is "a screen for outputting book data and including at least an area for inputting reference identification data and an area for inputting slip classification" (corresponding to the range specification screen MB described later). ) Is displayed on the monitor 114, when the reference identification data is input, the output target classification master 106c is referred to, the pair of the area identification data associated with the reference identification data is extracted, and the pair is extracted according to the slip classification master 106b. , The area for inputting the slip classification may be controlled so that only the slip classification associated with each of the extracted area identification data pairs can be input. Specifically, the output execution unit 102b can specify the "slip" to the range specification screen MB by the operator based on the "output target category" input to the range specification screen MB and the slip category master 106b and the output target category master 106c. You may control "classification". Here, an example of screen control of the output execution unit 102b will be described on the premise that the slip classification master 106b is shown in FIG. 4 and the output target classification master 106c is shown in FIG. Since the output target category "Japanese standard" is linked to the standard category "common, Japanese standard" in the output target category master 106c, the output target category "Japanese standard" is input to the range specification screen MB in the output execution unit 102b. If so, refer to the slip classification master 106b based on the standard classification "common, Japanese standard", and display the slip classification "10, 11, 20, 110, 111" associated with each standard classification on the range specification screen MB. It may be output to the area for inputting the included slip classification. Further, since the output target category "IFRS" is associated with the reference category "common, IFRS" in the output target category master 106c, the output target category "IFRS" is input to the range specification screen MB in the output execution unit 102b. If so, the slip classification "10, 11, 20, 210, 211" associated with each reference classification is included in the range specification screen MB with reference to the slip classification master 106b based on the reference classification "common, IFRS". It may be output to the area for inputting the slip classification.

[3. Screen configuration example]
A configuration example of the journal entry screen MA and the range specification screen MB displayed on the output device 114 will be described with reference to FIGS. 10 and 11. FIG. 10 is a diagram showing an example of the journal entry screen MA. FIG. 11 is a diagram showing an example of the range designation screen MB.

The journal entry screen MA is roughly divided into an edit box MA1 for displaying the date of occurrence of the journal so that it can be entered, an edit box group MA2 for displaying the reference classification so that it can be entered, and a slip classification that can be entered. It is composed of an edit box group MA3 for inputting a journal and an area MA4 for inputting a journal. The area MA4 displays an edit box group MA41 for displaying the debit journal subject so that it can be input, an edit box MA42 for displaying the debit amount so that it can be input, and a credit journal subject that can be input. It is composed of an edit box group MA43 for inputting and an edit box MA44 for displaying the credit amount so that it can be input.

The range specification screen MB is composed of an edit box MB1 for displaying the output target category so that the output target category can be input, an edit box MB2 for specifying the slip category, and a button MB3 for selecting "print". ..

[4. Specific example of processing]
Specific examples of book data management in the slip classification and the plurality of standard classifications (Japanese GAAP and IFRS) executed in the present embodiment will be described with reference to FIGS. 12 to 23 and the like.

[4-1. Specific example 1 (always double management)]
The processing contents of the input execution unit 102a and the output execution unit 102b performed in the above pattern 1 (see FIG. 2) will be described with reference to FIGS. 12 to 15 and the like. Here, in this description, it is assumed that the data shown in FIG. 12 is stored in the slip classification master 106b.

[4-1-1. Journal entry]
First, an example of book data that the operator inputs to the journal entry screen MA when the newspaper fee of 4200 yen is paid for 20XY / 1/20 will be described with reference to FIG. The operator inputs (enters) the same journal entry into the journal entry screen MA for each of the "Japanese GAAP" and "IFRS" criteria categories. Specifically, regarding the book data in accordance with the Japanese standard, the operator can perform the journal entry date "20XY / 1/20", the standard classification "1: Japanese standard", the slip classification "110: normal journal (JGAAP)", And enter the journal for the payment. The input execution unit 102a stores the journal in the area specified by the slip category "110: normal journal (JGAAP)" in the storage area (unique storage area) specified by the reference category "1: Japanese standard". In addition, regarding the book data in accordance with IFRS, the operator relates to the journal entry date "20XY / 1/20", the standard category "2: IFRS", the slip category "210: Normal journal (IFRS)", and the payment. Enter the journal. The input execution unit 102a stores the journal in the area specified by the slip category "210: Normal journal (IFRS)" in the storage area (unique storage area) specified by the reference category "2: IFRS".

Next, when the product is shipped to the customer A at 20XY / 1/25 and the product is received by the customer A at 20XY / 1/30 and the acceptance inspection is completed (payment is 20XY / 2/10). An example of the book data stored in the book data storage unit 106a to be transferred to the bank will be described with reference to FIG. In this case, the date of occurrence of the journal will differ due to the difference in revenue recognition between Japanese GAAP and IFRS. Therefore, the operator needs to input the book data in accordance with the accounting treatment of Japanese GAAP and IFRS on the journal entry screen MA. Specifically, regarding the book data in accordance with the Japanese standard, the operator can perform the journal entry date "20XY / 1/20" unique to the Japanese standard, the standard category "1: Japanese standard", and the slip category "110: normal journal (normal journal). JGAAP) ”and enter the journal. The input execution unit 102a stores the journal in the area specified by the slip category "110: normal journal (JGAAP)" in the storage area (unique storage area) specified by the reference category "1: Japanese standard". On the other hand, regarding the book data conforming to IFRS, the operator can use IFRS-specific journal entry date “20XY / 1/30”, standard category “2: IFRS”, slip category “210: Normal journal (IFRS)”, and Enter the journal. The input execution unit 102a stores the journal in the area specified by the slip category "210: Normal journal (IFRS)" in the storage area (unique storage area) specified by the reference category "2: IFRS".

[4-1-2. Accounting form output]
Next, a process for outputting an accounting form (for example, a trial balance; the same shall apply hereinafter) based on Japanese standards will be described with reference to FIG. When the operator inputs the output target category "Japanese standard" and the two slip categories "110, 111" on the range specification screen MB and presses the print button, the output execution unit 102b displays each of the two input slip categories. The standard category associated with is acquired from the slip category master 106b (here, the standard category "1: Japanese standard" is acquired), and whether the acquired standard category corresponds to the input output target category. Check (here, it is confirmed that it is "corresponding"), and if it is confirmed that it is "corresponding", the slip in the original storage area specified by the standard category "1: Japanese standard" Trial balance is obtained by acquiring journal data from the area specified by the category "110: Normal journal (JGAAP)" and the area specified by the slip category "111: Closing journal (JGAAP)", and based on the two acquired journal data. To print.

Next, the process for outputting the trial balance by IFRS will be described with reference to FIG. When the operator inputs the output target category "IFRS" and the two slip categories "210,211" on the range specification screen MB and presses the print button, the output execution unit 102b sets each of the two input slip categories. Acquire the associated standard category from the slip classification master 106b (here, the standard category "2: IFRS" is acquired), and confirm whether the acquired standard category corresponds to the input output target category. (Here, it is confirmed that it is "corresponding"), and if it is confirmed that it is "corresponding", the slip classification "210" in the original storage area specified by the reference classification "2: IFRS" : Acquire journal data from the area specified by "Regular Journal (IFRS)" and the area specified by slip classification "211: Closing Journal (IFRS)", and print a trial balance based on the two acquired journal data. ..

[4-2. Specific example 2 (common accounting treatment is managed in a common area)]
The processing contents of the input execution unit 102a and the output execution unit 102b performed in the above pattern 2 (see FIG. 2) will be described with reference to FIGS. 16 to 19 and the like. Here, in this description, it is assumed that the data shown in FIG. 16 is stored in the slip classification master 106b. Further, in this description, [4-1. Specific example 1 (always double management)] may be omitted.

[4-2-1. Journal entry]
First, an example of book data that the operator inputs to the journal entry screen MA when a newspaper fee of 4200 yen is paid for 20XY / 1/20 will be described with reference to FIG. Since the journal entry for the payment is common between Japanese GAAP and IFRS, the operator displays the journal entry date "20XY / 1/20", the reference category "0: common", and the slip category "10" on the journal entry screen MA. : Normal journal (common) ”and the journal related to the payment. The input execution unit 102a stores the journal in the area specified by the slip category "10: Normal journal (common)" in the storage area (common storage area) specified by the reference category "0: common". In this way, journal data whose contents are common (matched) regardless of whether it is captured by Japanese GAAP or IFRS is stored in the common storage area instead of the storage area for each accounting standard.

Next, when the product is shipped to the customer A at 20XY / 1/25 and the product A receives the product at 20XY / 1/30 and the acceptance inspection is completed, it is stored in the book data storage unit 106a. An example of the book data to be generated will be described with reference to FIG. As mentioned above, the date of occurrence of journals differs due to the difference in revenue recognition between Japanese GAAP and IFRS. Therefore, the operator needs to input the book data in accordance with the accounting treatment of Japanese GAAP and IFRS on the journal entry screen MA. Specifically, regarding the book data in accordance with the Japanese standard, the operator can perform the journal entry date "20XY / 1/20" unique to the Japanese standard, the standard category "1: Japanese standard", and the slip category "110: normal journal (normal journal). JGAAP) ”and enter the journal. The input execution unit 102a stores the journal in the area specified by the slip category "110: normal journal (JGAAP)" in the storage area (unique storage area) specified by the reference category "1: Japanese standard". On the other hand, regarding the book data conforming to IFRS, the operator can use IFRS-specific journal entry date “20XY / 1/30”, standard category “2: IFRS”, slip category “210: Normal journal (IFRS)”, and Enter the journal. The input execution unit 102a stores the journal in the area specified by the slip category "210: Normal journal (IFRS)" in the storage area (unique storage area) specified by the reference category "2: IFRS".

[4-2-2. Accounting form output]
Next, the process for outputting the trial balance based on the Japanese standard will be described with reference to FIG. When the operator inputs the output target category "Japanese standard" and the four slip categories "10, 11, 110, 111" on the range specification screen MB and presses the print button, the output execution unit 102b performs the following process (A). From (C) is executed. In this explanation, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is "common". It is assumed that there are two "Japanese standards".
(A) The reference classification associated with each of the two input slip classifications "10, 11" is acquired from the slip classification master 106b (here, the reference classification "0: common" is acquired), and the acquired reference is obtained. Check if the classification corresponds to the standard classification acquired in advance (here, since the standard classification "common" has been acquired in advance, it is confirmed that it corresponds to it), and "correspondence". If it is confirmed that the data is to be used, the area specified by the reference category "0: common" and the slip category "10: normal journal (common)" in the common storage area and the slip category "11: Get journal data from the area specified in "Financial settlement journal (common)".
(B) The reference classification associated with each of the two input slip classifications "110, 111" is acquired from the slip classification master 106b (here, the standard classification "1: Japanese standard" is acquired), and the acquisition is performed. Check if the standard category corresponds to the standard category acquired in advance (here, since the standard category "Japanese standard" has been acquired in advance, it is confirmed that it corresponds to it). If it is confirmed that it is "corresponding", the area and slip classification specified by the slip classification "110: Normal journal (JGAAP)" in the original storage area specified by the standard classification "1: Japanese standard" The journal data is acquired from the area specified by "111: Closing journal (JGAAP)".
(C) Print a trial balance based on the acquired four journal data.

Next, the process for outputting the trial balance by IFRS will be described with reference to FIG. When the operator inputs the output target category "IFRS" and the four slip categories "10,11,210,211" on the range specification screen MB and presses the print button, the output execution unit 102b starts from the following process (D). (F) is executed. In this explanation, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is "common". It is assumed that there are two types of "IFRS".
(D) Same as (A) described above.
(E) The reference classification associated with each of the two input slip classifications "210, 211" is acquired from the slip classification master 106b (here, the reference classification "2: IFRS" is acquired), and the acquired reference is obtained. Check if the classification corresponds to the standard classification acquired in advance (here, since the standard classification "IFRS" has been acquired in advance, it is confirmed that it corresponds to it), and "Correspondence". If it is confirmed that the data is to be used, the area specified by the slip classification "210: Normal Journal (IFRS)" and the slip classification "211:" in the original storage area specified by the reference classification "2: IFRS". Obtain voucher data from the area specified in "Financial Reporting Standards (IFRS)".
(F) Same as (C) described above.

[4-3. Specific example 3 (managing Japanese standards in the common area and managing differences in the IFRS area)]
The processing contents of the input execution unit 102a and the output execution unit 102b performed in the above pattern 3 (see FIG. 2) will be described with reference to FIGS. 20 to 23 and the like. Here, in this description, it is assumed that the data shown in FIG. 20 is stored in the slip classification master 106b. In this description, [4-1. Specific example 1 (always double management)] and [4-2. The same description as in Specific Example 2 (common accounting treatment is managed in a common area)] may be omitted.

[4-3-1. Journal entry]
First, an example of the book data that the operator inputs to the journal entry screen MA when the newspaper fee of 4200 yen is paid for 20XY / 1/20 will be described with reference to FIG. Since it overlaps with the above-mentioned contents, the description thereof will be omitted.

Next, the product 50,000 yen is shipped to customer A on 20XY / 1/25, the product A receives the product on 20XY / 1/30, the acceptance inspection is completed, and the sales as of 20XY / 3/31. An example of the book data stored in the book data storage unit 106a when the accounting standard difference in the above is recorded will be described with reference to FIG. Specifically, regarding book data in accordance with Japanese standards, the operator can perform journal entry date "20XY / 1/20", standard category "0: common", slip category "10: normal journal (common)", and Enter Japanese standard journals. The input execution unit 102a stores the input journals in the area specified by the slip category "10: Normal journal (common)" in the storage area (common storage area) specified by the reference category "0: common". To do. On the other hand, regarding the book data in accordance with IFRS, which records the difference from Japanese GAAP, the operator can use the journal entry date "20XY / 1/20", the standard category "2: IFRS", and the slip category "211: Closing journal (IFRS)". Difference) ”, and enter the IFRS journal that records the difference from Japanese GAAP. The input execution unit 102a inputs the input journal to the area specified by the slip category "211: Closing journal (IFRS difference)" in the storage area (unique storage area) specified by the reference category "2: IFRS". Store. In this way, the journal data of Japanese GAAP is stored in the common storage area, and the journal data of IFRS in which the difference from the Japanese GAAP is recorded is stored in the original storage area for IFRS.

[4-3-2. Accounting form output]
Next, the process for outputting the accounting form based on the Japanese standard will be described with reference to FIG. 22. When the operator inputs the output target category "Japanese standard" and the three slip categories "10, 11, 20" on the range specification screen MB and presses the print button, the output execution unit 102b performs the following processes (G) and ( H) is executed. In this explanation, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is "common". It is assumed that there are two "Japanese standards".
(G) The reference classification associated with each of the three input slip classifications "10, 11, 20" is acquired from the slip classification master 106b (here, the reference classification "0: common" is acquired), and the acquisition is performed. Check if the specified standard category corresponds to the standard category acquired in advance (here, since the standard category "common" has been acquired in advance, it is confirmed that it corresponds to it). When it is confirmed that "corresponding", the slip classification "10: normal" in the common storage area (stores the slip data corresponding to the Japanese standard) specified by the reference classification "0: common". Journal data is acquired from the area specified by "Journal (common)" and the slip category "11: Closing journal (common)" and the area specified by the slip category "20: Temporary slip (common)". ..
(H) Print a trial balance based on the three journal data (normal slip, provisional slip, and settlement slip) that conform to the acquired Japanese standards.

Next, the process for outputting the trial balance by IFRS will be described with reference to FIG. 23. When the operator inputs the output target category "IFRS" and the four slip categories "10, 11, 20, 211" on the range specification screen MB and presses the print button, the output execution unit 102b starts from the following process (I). Execute (K). In this explanation, at the timing when the output target category and the slip category are input, the reference category associated with the input output target category is acquired from the output target category master 106c, and the acquired reference category is "common". It is assumed that there are two types of "IFRS".
(I) Same as (G) described above.
(J) The standard classification associated with the input slip classification "211" is acquired from the slip classification master 106b (here, the standard classification "2: IFRS" is acquired), and the acquired standard classification is acquired in advance. Check if it corresponds to the standard classification (here, since the standard classification "IFRS" has been acquired in advance, it is confirmed that it corresponds to it), and "it corresponds". If confirmed, the slip classification "211: Closing journal" in the original storage area specified by the standard classification "2: IFRS" (the journal data corresponding to IFRS that records the difference from Japanese GAAP is stored) (IFRS difference) ”acquires journal data from the area specified.
(K) Print a trial balance based on the acquired three journal data (normal slip, provisional slip, and settlement slip) according to Japanese GAAP and one journal data (difference only) according to the acquired IFRS.

[5. Other embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical ideas described in the claims.

For example, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all the processes described as being performed manually. Alternatively, a part thereof can be automatically performed by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in this specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the accounting book management device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the accounting book management device 100, particularly each processing function performed by the control unit, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the accounting books are managed as necessary. It is read mechanically by the device 100. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into RAM, and constitutes a control unit in cooperation with a CPU.

Further, this computer program may be stored in an application program server connected to the accounting book management device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. Is.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. A well-known configuration and procedure can be used for a specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, an installation procedure after reading, and the like.

Various databases and the like stored in the storage unit are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the accounting book management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the accounting book management device 100 may be realized by mounting software (including a program or data) for realizing the processing described in the present embodiment on the device.

Furthermore, the specific form of distribution / integration of the device is not limited to that shown in the figure, and all or part of the device is functionally or physically in any unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is particularly useful in accounting book management.

100 Accounting book management device 102 Control unit 102a Input execution unit 102b Output execution unit 104 Communication interface unit 106 Storage unit 106a Book data storage unit (unique area, common area)
106b Voucher classification master 106c Output target classification master 106d Criteria classification subject control master 106e Criteria classification closing date management master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (2)

It is an accounting book management device equipped with a control unit, a storage unit, and a display unit for managing book data corresponding to each accounting standard for a plurality of accounting standards.
The storage unit
A common storage area, which is a storage area for managing common book data under the plurality of accounting standards,
Multiple unique storage areas, which are storage areas for managing book data unique to each accounting standard ,
It is defined by combining each element included in a set having the area identification data corresponding to the common storage area and the plurality of area identification data corresponding to each of the plurality of unique storage areas as elements in each of a plurality of predetermined divisions. A slip classification master that stores a plurality of slip classifications in association with the area identification data corresponding to each slip classification, and
Including
The control unit
The area identification data specifies a common storage area based on the book data corresponding to the accounting standards included in the plurality of accounting standards and the area identification data for specifying the storage area for managing the book data. If, the book data is stored in the common storage area, and if the area identification data specifies the unique storage area, the book data is stored in the unique storage area specified by the area identification data. Bei example the input execution means for,
The input execution means is a screen for inputting book data, in a state in which at least an area for inputting area identification data and an area for inputting slip classification are displayed on the display unit. When the area identification data is input, according to the slip classification master, the area for inputting the slip classification is controlled so that only the slip classification associated with the input area identification data can be input.
An accounting book management device characterized by. The storage unit
A plurality of standard identification data corresponding to each of the plurality of accounting standards are subjected to the area identification data corresponding to the original storage area corresponding to the accounting standard specified by each standard identification data and the area identification data corresponding to the common storage area. Output classification master stored in association with a pair
Including
The control unit is a screen for outputting book data, which includes at least an area for inputting reference identification data and an area for inputting slip classification, and is a reference in a state where the display unit is displayed. When the identification data is input, the output classification master is referred to to extract the pair of the area identification data associated with the reference identification data, and the area for inputting the slip classification according to the slip classification master is defined as the area. Equipped with an output execution means that controls so that only the slip classification associated with each of the extracted area identification data pairs can be input.
The accounting book management device according to claim 1.

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