JP7614018B2 - Accounting processing device, accounting processing method, and accounting processing program - Google Patents

Description

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

Patent Document 1 discloses a configuration that enables a flow-type net worth change statement to be created with the same journal entry input required to create a stock-type net worth change statement.

Japanese Patent Application Publication No. 10-171908

However, the invention described in Patent Document 1 above had the problem that the cash flow journal entries required to create a cash flow statement for a public interest corporation could not be automatically generated from the net assets journal entries.

The present invention has been made in consideration of the above problems, and aims to provide an accounting processing device, accounting method, and accounting processing program that can realize one transaction, two entries, by automatically generating the cash flow journal entries required for creating a cash flow statement from a net asset journal entry equivalent to corporate accounting.

In order to solve the above-mentioned problems and achieve the object, the accounting processing device according to the present invention is an accounting processing device having a memory unit and a control unit, the memory unit having an account information conversion storage means for storing an account information conversion master set by linking the account item, voucher classification, and debit/credit classification of the source and the account item of the destination, and a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the source and the voucher classification of the destination, and the control unit having a net asset journal entry creation means for creating net asset journal entry data set by linking the voucher classification, the account item, the debit/credit classification, and the amount, and a fund income/discount journal entry creation means for creating fund income/discount journal entry data set by linking the voucher classification, the account item, the debit/credit classification, and the amount by converting the net asset journal entry data based on the account information conversion master and the voucher classification conversion master.

In the accounting processing device according to the present invention, the storage unit further comprises a trial balance storage means for storing a trial balance work table in which the account items, accrual period, amount, and business type, business location, or service type are linked, and a beginning-of-period linking storage means for storing an beginning-of-period linking master in which beginning-of-period items, ending-of-period items, and carryover account items are linked, and the control unit further comprises an beginning-of-period carryover journal entry creation means for creating beginning-of-period carryover journal entry data with the accrual date as the beginning of the period, in which the account items, the debit/credit classification, and the amount are linked, based on the trial balance work table and the beginning-of-period linking master.

In the accounting processing device according to the present invention, the storage unit further includes an affiliation information conversion storage means for storing an affiliation information conversion master in which the source business type and the destination business type are linked together, the net asset journal entry creation means creates the net asset journal entry data in which the voucher classification, the business type, the account item, the debit/credit classification, and the amount are linked together, and the cash flow journal entry creation means creates the cash flow journal entry data in which the voucher classification, the business type, the account item, the debit/credit classification, and the amount are linked together by converting the net asset journal entry data based on the affiliation information conversion master, the account information conversion master, and the voucher classification conversion master.

In the accounting processing device according to the present invention, the storage unit further includes an import voucher history storage means for storing an import voucher history table that sets the import history of the net asset journal data imported when the cash flow journal data was created, and the cash flow journal creation means uses the net asset journal data for which the import history is not set in the import voucher history table to convert the net asset journal data based on the subject information conversion master and the voucher category conversion master, thereby creating the cash flow journal data that is linked to the voucher category, the account category, the debit/credit category, and the amount, and updates the import voucher history table with the import history of the net asset journal data.

In the accounting processing device according to the present invention, the import history is a record of the date on which the net asset journal data was imported.

In the accounting processing device according to the present invention, the storage unit further comprises a journal entry storage means for storing journal entry data including the net asset journal entry data, and a total account range setting storage means for storing the account items of the total setting and a total account range setting master set by linking the calculation contents, and the control unit further comprises a total account trial balance creation means for creating the total account trial balance work table from the journal entry data based on the total account range setting master.

The accounting processing method according to the present invention is an accounting processing method to be executed by an accounting processing device having a storage unit and a control unit, the storage unit being equipped with a subject information conversion storage means for storing a subject information conversion master set by linking the source account subject, voucher category, and debit/credit category, and the destination account subject, and a voucher category conversion storage means for storing a voucher category conversion master set by linking the source voucher category and the destination voucher category, and the method includes a net asset journal entry creation step executed by the control unit for creating net asset journal entry data set by linking the voucher category, the account subject, the debit/credit category, and the amount, and a fund income/disposal journal entry creation step for converting the net asset journal entry data based on the subject information conversion master and the voucher category conversion master to create fund income/disposal journal entry data set by linking the voucher category, the account subject, the debit/credit category, and the amount.

The accounting processing program according to the present invention is an accounting processing program to be executed by an accounting processing device having a storage unit and a control unit, the storage unit being provided with a subject information conversion storage means for storing a subject information conversion master set by linking the source account subject, voucher category, and debit/credit category, and the destination account subject, and a voucher category conversion storage means for storing a voucher category conversion master set by linking the source voucher category and the destination voucher category, and the control unit is characterized by executing a net asset journal entry creation step for creating net asset journal entry data that links the voucher category, the account subject, the debit/credit category, and the amount, and a fund income/discount journal entry creation step for creating fund income/discount journal entry data that links the voucher category, the account subject, the debit/credit category, and the amount by converting the net asset journal entry data based on the subject information conversion master and the voucher category conversion master.

According to the present invention, it is possible to create journal entries based on the account items in the net asset calculation sheet for daily journal entry input, and to automatically create a cash flow journal entry based on the input journal entry. In addition, according to the present invention, it is possible to aggregate the general net asset end balance and the designated net asset end balance for each accounting unit such as business, base, or service, and to issue a carryover journal entry to the general net asset beginning balance and the designated net asset beginning balance for the next period. In addition, according to the present invention, it is possible to respond to the accounting standards for public interest corporations by utilizing standard functions. In addition, according to the present invention, it is possible to respond to the accounting processing of not only public interest corporations, but also other non-profit corporations such as social welfare corporations or school corporations. In addition, according to the present invention, it is possible to utilize the latest functions and know-how of management accounting at the corporate accounting level in public interest corporations. In addition, according to the present invention, it is possible to quickly and safely meet the requirements required of public interest corporations. In addition, according to the present invention, the net balance at the end of the term (net assets of a company) can be automatically carried over by classifying it into designated net assets consisting of donations and subsidies, etc., and general net assets accumulated through business activities. In addition, according to the present invention, one transaction, two journal entries are realized using a journal entry map, and the end-of-term net balance can be automatically carried over by classifying it into designated net assets and general net assets. In addition, the carryover journal entry needs to be made for each accounting unit, and for example, if 94 accounting units are managed, the input work of 94 x 2 journal entries (general and net) = 188 journal entries is required every term, but according to the present invention, the carryover account (dummy) is an account item for convenience to transfer the end-of-term balance, and a dummy carryover account item that is not normally used is created, the carryover amount is totaled by setting a total item, and the carryover journal entry from the totaled result is automated, thereby eliminating the input load of the carryover journal entry. In addition, in the accounting standards for public interest corporations, it is necessary to separate the items for accounting entries in the cash flow journal according to the accrual and debit of funds associated with the transaction, and it is necessary to take into account transactions in which the accrual of debits and credits is reversed due to a correction transaction. However, according to the present invention, it is possible to realize automatic journal entries that take into account correction slips and debit and credit classifications.

FIG. 1 is a block diagram showing an example of the configuration of a accounting processing device according to the present embodiment. FIG. 2 is a flow diagram showing an example of one transaction, two journalization processing in this embodiment. FIG. 3 is a flow diagram showing an example of one transaction, two journalization processing in this embodiment. FIG. 4 is a flow diagram showing an example of one transaction, two journalization processing in this embodiment. FIG. 5 is a flow diagram showing an example of the automatic net asset carryover journal entry processing in this embodiment. FIG. 6 is a flow diagram showing an example of the automatic net asset carryover journal entry processing in this embodiment. FIG. 7 is a flow diagram showing an example of the automatic net asset carryover journal entry processing in this embodiment.

An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
First, an overview of the present invention will be described.

Public interest corporations that receive subsidies and other grants may be required by the granting source (such as a local government) to submit a cash flow statement (which is excluded from financial statements under the new accounting standards). This cash flow statement shows the reasons for increases or decreases in funds (cash and deposits, etc.) and uses different account items from the statement of changes in net assets and the balance sheet. Therefore, for transactions involving cash flow, two types of journal entries are required for each transaction: "one transaction, two journal entries."

In conventional cash flow journal entries, the account items are different from those in net assets journal entries, and account items change depending on accrued debits and credits, and it is also necessary to take into account the reversal of debits and credits due to correction vouchers, making it difficult to generate cash flow journal entries from net assets journal entries (journal entries similar to those used in corporate accounting).

In this embodiment, therefore, a mechanism is provided that utilizes a journal entry map to realize "one transaction, two journal entries," in which entering one journal entry automatically accounts for the other. In addition, this embodiment not only automatically determines journal entry patterns and corrective journal entries, but also provides a mechanism for checking for duplicates of journal entry-converted vouchers.

In addition, under the accounting standards for public interest corporations, "net assets (= net assets in corporate accounting)" must be calculated by dividing them into "designated net assets" that come from donations and subsidies, and "general net assets" that arise from business activities, and the increase or decrease from the previous fiscal year must be displayed in the financial statements.

Previously, the process of classifying net assets into designated and general and carrying them forward had to be done for each accounting unit, such as business, location or service. For corporations with many businesses, locations and services, the burden of entering journal entries was high, and even automating the process required a large amount of effort.

Therefore, in this embodiment, a mechanism is provided to automate these carryover processes by utilizing total subject settings and a general-purpose collaboration tool.

2. Configuration
An example of the configuration of the accounting processing device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the accounting processing device 100 according to this embodiment.

As shown in FIG. 1, the accounting processing device 100 is a commercially available desktop personal computer. Note that the accounting processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the accounting processing device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the accounting processing device 100 to the network 300 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 other devices via a communication line. Here, the network 300 has a function of connecting the accounting processing device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. 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, and the like can be used. The memory unit 106 includes a voucher classification master 106a, an item information conversion master 106b, a voucher classification conversion master 106c, an affiliation information conversion master 106d, an imported voucher history table 106e, a journal entry database 106f, a total item range setting master 106g, a format setting master 106h, a total balance trial balance work table 106i, and a beginning of period linking master 106j.

The voucher classification master 106a is a master that sets the voucher classification. Here, the voucher classification master 106a may be set with a voucher classification identifier and the meaning of the voucher classification.

The account information conversion master 106b is a master that links and sets the source account item, voucher classification, and debit/credit classification, as well as the destination account item.

The document category conversion master 106c is a master that links and sets the document category of the source document and the document category of the destination document.

The affiliation information conversion master 106d is a master that links and sets the source business type and the destination business type.

The import voucher history table 106e is a table that sets the import history of the net asset journal data that was imported when the cash flow journal data was created. Here, the import history may be a record of the import date of the net asset journal data. Furthermore, the import voucher history table 106e may be set in association with the voucher identifier, the import date, and/or the import user.

The journal entry database 106f stores journal entry data. Here, the journal entry data may include net assets journal entry data, cash flow journal entry data, and/or beginning of period carryover journal entry data, etc.

The total subject range setting master 106g may be a master in which the account subject of the total setting and the calculation content are linked and set. Here, the total subject range setting master 106g may be set in which the total setting, the calculation content, and/or the amount are linked and set.

The format setting master 106h is a master that sets the format of the work table. Here, the format setting master 106h may be set in association with a format identifier, a printing subject, a shading classification, and/or a printing order, etc.

The total balance trial balance work table 106i may be a work table that is set by linking account items, accrual periods, amounts, and business types, business locations, or service types.

The beginning-of-period linking master 106j may be a master that links beginning-of-period items, ending-of-period items, and carryover account items.

The control unit 102 is a CPU or the like that provides overall control of the accounting processing device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function and concept, the control unit 102 includes a journal entry creation unit 102a and a trial balance creation unit 102b.

The journal entry preparation unit 102a creates journal entry data. Here, the journal entry preparation unit 102a may create net asset journal entry data in which the voucher classification, account item, debit/credit classification, and amount are linked together. The journal entry preparation unit 102a may also create net asset journal entry data in which the voucher classification, business type, account item, debit/credit classification, and amount are linked together. The journal entry preparation unit 102a may also create fund balance journal entry data in which the voucher classification, account item, debit/credit classification, and amount are linked together by converting the net asset journal entry data based on the account information conversion master 106b and the voucher classification conversion master 106c. The journal entry preparation unit 102a may also create fund balance journal data in which a voucher category, a business type, an account category, a debit/credit category, and an amount are linked together by converting the net asset journal data based on the affiliation information conversion master 106d, the item information conversion master 106b, and the voucher category conversion master 106c. The journal entry preparation unit 102a may also create fund balance journal data in which a voucher category, an account category, a debit/credit category, and an amount are linked together by converting the net asset journal data based on the item information conversion master 106b and the voucher category conversion master 106c using net asset journal data for which an import history is not set in the import voucher history table 106e, and update the import voucher history table 106e with the import history of the net asset journal data. In addition, the journal entry preparation unit 102a may create beginning-of-period carryover journal entry data with the occurrence date as the beginning of the period, in which account items, debit/credit categories, and amounts are linked and set based on the total balance trial balance work table 106i and beginning-of-period linking master 106j. In addition, the journal entry preparation unit 102a may register the journal entry data in the journal entry database 106f.

The trial balance creation unit 102b creates a trial balance work table 106i from the journal data. Here, the trial balance creation unit 102b may create the trial balance work table 106i from the journal data based on the total subject range setting master 106g. In addition, the trial balance creation unit 102b may store the trial balance work table 106i in the memory unit 106.

3. Specific Examples
A specific example of this embodiment will be described with reference to FIGS.

[One transaction, two journal entries]
Here, an example of one transaction, two journal entry processing (automatic fund receipt and expenditure journal entry preparation processing) in this embodiment will be described with reference to Figures 2 to 4. Figures 2 to 4 are flow diagrams showing an example of one transaction, two journal entry processing in this embodiment.

As shown in FIG. 2, when a user inputs a journal entry item for creating a balance sheet/net asset change statement, including a voucher classification, via the input device 112, the journal entry creation unit 102a creates detailed net asset journal entry data (net asset journal entry data) based on the journal entry item and the voucher classification master 106a, with the voucher number, occurrence date, voucher classification, business type, account item, debit/credit classification, amount, and summary set, and registers the net asset journal entry data in the journal entry database 106f (step SA-1).

As shown in FIG. 3, the journal entry creation unit 102a uses the net asset journal data for which no import history is set in the import voucher history table 106e as the journal map journal external data acceptance process to convert (convert) the net asset journal data using account title, voucher category, and debit/credit category as keys based on the subject information conversion master 106b, voucher category conversion master 106c, and affiliation information conversion master 106d, thereby creating journal entry detail data (funds income/expense journal data) for the cash flow that is linked to the voucher number, occurrence date, voucher category, business type, account title, debit/credit category, amount, and summary, and updates the import voucher history table 106e with the import history of the net asset journal data (step SA-2).

Then, as shown in FIG. 4, the journal entry preparation unit 102a causes the output device 114 to output report data for the net asset statement, net asset breakdown table, balance sheet, and balance breakdown table based on the net asset journal data, and causes the output device 114 to output report data for the cash flow statement and cash flow breakdown table based on the cash flow journal data (step SA-3), and then ends the process.

[Automatic net assets carryover journal entry processing]
An example of the automatic net asset carryover journalization process in this embodiment will be described with reference to Figures 5 to 7. Figures 5 to 7 are flow charts showing an example of the automatic net asset carryover journalization process in this embodiment.

As shown in FIG. 5, the trial balance creation unit 102b creates a trial balance work (WK) table 106i, in which the occurrence period is the entire previous period, from the journal entry data stored in the journal entry database 106f based on the total subject range setting master 106g and the trial balance format setting master 106h (step SB-1). That is, in this embodiment, data in the trial balance format may be output to the WK table.

As shown in FIG. 6, the journal entry preparation unit 102a creates a journal entry external import CSV file in which the voucher number, occurrence date, voucher category, business type, debit account item, debit amount, credit account item, credit amount and summary are set based on the total balance trial balance work table 106i and the beginning-of-period linking master 106j as a journal entry data conversion process (step SB-2), and creates journal entry external data acceptance process journal entry detail data after beginning-of-period carryover processing (beginning-of-period carryover journal entry data) after beginning-of-period carryover processing with the occurrence date as the beginning of the period, in which the voucher number, voucher category, business type, account item, debit/credit category, amount and summary are linked and set based on the journal entry external import CSV file (step SB-3). That is, in this embodiment, the carryover subject and amount are extracted from the WK table, the carryover journal entry is output to a csv file in the external journal entry data acceptance format, and the csv file can be accepted into the external journal entry data using the external journal entry acceptance adapter.

Then, as shown in FIG. 7, the trial balance creation unit 102b creates a trial balance work table 106i with the accrual period as the beginning of the period based on the beginning carryover journal data and the trial balance formatting master 106h (step SB-4), and ends the process.

[4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

5. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the accounting processing 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, the processing functions of the accounting processing device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting processing device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) to work with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the accounting processing device 100 via any network, and all or part of it may be downloaded as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, and may also be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in this embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit 106 are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

The accounting processing 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 any peripheral device is connected. The accounting processing device 100 may also be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

The present invention is useful in the accounting industry, including the accounting industry for public interest corporations, and the accounting industry for non-profit corporations such as general incorporated foundations, incorporated associations, social welfare corporations, and school corporations.

100 Accounting processing device 102 Control unit 102a Journal entry creation unit 102b Total balance trial balance creation unit 104 Communication interface unit 106 Memory unit 106a Voucher classification master 106b Subject information conversion master 106c Voucher classification conversion master 106d Belonging information conversion master 106e Imported voucher history table 106f Journal entry database 106g Total subject range setting master 106h Format setting master 106i Total balance trial balance work table 106j Beginning of period linking master 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (7)

A financial processing device having a memory unit and a control unit,
The storage unit is
an account information conversion storage means for storing an account information conversion master that is set by linking the account items, slip classifications, and debit/credit classifications of the conversion source and the account items of the conversion destination;
a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the conversion source and the voucher classification of the conversion destination;
an affiliation information conversion storage means for storing an affiliation information conversion master set by linking the business type of the conversion source and the business type of the conversion destination;
Equipped with
The control unit is
a net asset journal creation means for creating net asset journal data that is set by linking the voucher classification, the business type, the account title, the debit/credit classification, and the amount;
a cash flow journal creation means for creating cash flow journal data by linking the voucher classification, the business type , the account classification, the debit/credit classification, and the amount by converting the net asset journal data based on the affiliation information conversion master, the item information conversion master, and the voucher classification conversion master;
An accounting processing device comprising: The storage unit is
a trial balance storage means for storing a trial balance work table that is set by linking the account items, accrual periods, amounts, and business types, business locations, or service types;
a beginning-of-period linking storage means for storing beginning-of-period linking master data that is set by linking beginning-of-period items, end-of-period items, and carryover account items;
Further comprising:
The control unit is
a beginning-of-period carryover journal entry creation means for creating beginning-of-period carryover journal entry data with the occurrence date as the beginning of the period, the account items, the debit/credit classifications, and amounts being linked and set based on the total balance trial balance work table and the beginning-of-period linking master;
The accounting processing device according to claim 1, further comprising: The storage unit is
an import slip history storage means for storing an import slip history table in which the import history of the net assets journal data imported when the fund receipt and expenditure journal data is created is set;
Further comprising:
The cash flow journal entry creation means includes:
The accounting processing device described in claim 1, characterized in that the net asset journal data for which the import history is not set in the import voucher history table is used to convert the net asset journal data based on the affiliation information conversion master, the subject information conversion master, and the voucher category conversion master, thereby creating the cash flow journal data in which the voucher category, the business type, the account subject, the debit/credit category, and the amount are linked, and the import voucher history table is updated with the import history of the net asset journal data. The import history includes:
4. The accounting processing device according to claim 3 , further comprising a record of the date of import of said net assets journal data. The storage unit is
A journal entry storage means for storing journal entry data including the net asset journal entry data;
A total item range setting storage means for storing a total item range setting master set by linking the account items of the total setting and the calculation contents;
Further comprising:
The control unit is
a trial balance creation means for creating the trial balance work table from the journal data based on the total subject range setting master;
The accounting processing device according to claim 2, further comprising: A transaction processing method to be executed by a transaction processing device having a memory unit and a control unit,
The storage unit is
an account information conversion storage means for storing an account information conversion master that is set by linking the account items, slip classifications, and debit/credit classifications of the conversion source and the account items of the conversion destination;
a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the conversion source and the voucher classification of the conversion destination;
an affiliation information conversion storage means for storing an affiliation information conversion master set by linking the business type of the conversion source and the business type of the conversion destination;
Equipped with
Executed in the control unit,
a net asset journal creation step of creating net asset journal data that is set by linking the voucher classification, the business type, the account title, the debit/credit classification, and the amount;
a cash flow journal creation step of creating cash flow journal data by converting the net asset journal data based on the affiliation information conversion master, the item information conversion master, and the slip classification conversion master, and linking and setting the slip classification, the business type, the account item, the debit/credit classification, and the amount;
1. An accounting method comprising: An accounting processing program to be executed by an accounting processing device having a storage unit and a control unit,
The storage unit is
an account information conversion storage means for storing an account information conversion master that is set by linking the account items, slip classifications, and debit/credit classifications of the conversion source and the account items of the conversion destination;
a voucher classification conversion storage means for storing a voucher classification conversion master set by linking the voucher classification of the conversion source and the voucher classification of the conversion destination;
an affiliation information conversion storage means for storing an affiliation information conversion master set by linking the business type of the conversion source and the business type of the conversion destination;
Equipped with
In the control unit,
a net asset journal creation step of creating net asset journal data that is set by linking the voucher classification, the business type, the account title, the debit/credit classification, and the amount;
a cash flow journal creation step of creating cash flow journal data by converting the net asset journal data based on the affiliation information conversion master, the item information conversion master, and the slip classification conversion master, and linking and setting the slip classification, the business type, the account item, the debit/credit classification, and the amount;
An accounting processing program for executing the above.

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