JPH0534160B2 - - Google Patents

Description

DETAILED DESCRIPTION OF THE INVENTION [Technical Field of the Invention] The present invention relates to a consistent accounting device that can easily prepare a system for calculating income and expenditure within a certain period of time in accounting work and checking the state of assets.

[Conventional technology and problems]

Generally, in order to check the status of assets over a certain period of time, a balance sheet is used that shows the assets and liabilities at the end of the period, and this final balance sheet is created. In order to do so, changes in the contents of the balance sheet must be constantly recorded in the books. Bookkeeping for this purpose is double-entry bookkeeping.

In double-entry bookkeeping, the main book is a journal to record changes in the balance sheet, and the derivative ledger for transactions is used as an auxiliary book to record transactions. It is useful for calculation of loss and property calculation for property type. Note that the journal does not display the balance for each item, and as the number of transactions increases, it is difficult to understand the balance for each item. An accounting ledger is prepared to record changes in all account items.

In double-entry bookkeeping, the above-mentioned profit and loss calculations and asset calculations are performed from the time the company opens to the time it closes, if the period of existence of the company is relatively short, but if the company grows both quantitatively and qualitatively, Not only does it become more complex, but when its existence becomes long-term or semi-permanent, it becomes impossible to calculate the results of a business until the time it closes, and it becomes meaningless. Become.

Therefore, companies that assume continuous business operations must calculate and verify their financial position and operating results for each fiscal year. This is the settlement of accounts, which generally requires complex procedures such as preliminary settlement procedures, final settlement procedures, and preparation of financial statements.

Among these, preliminary closing procedures include creating a trial balance to check whether transactions in the journal have been posted correctly and without omission to the general ledger, calculating depreciation expenses, cost of goods sold, and calculating accounts receivable and payable. These include creating an inventory sheet to summarize the period-end processing items such as ``term-end processing items,'' and creating a settlement sheet that adds and subtracts the period-end processing items to the trial balance, which is the balance of the trial balance, to create a balance sheet.

In addition, the settlement book procedures include rearranging entries in which corrected entries in the settlement sheet are re-recorded in the journal and general ledger, the synthesis and closing of various ledger accounts, and the closing of other books.

[Purpose of the invention]

In view of these points, the present invention provides an integrated accounting device that can easily prepare the settlement of accounts by organizing and storing basic slips that are created every time there is income and expenditure. The purpose is to

[Summary of the invention]

In order to achieve the above-mentioned object, the integrated accounting device of the present invention provides two systems for income and expenditure of property accounts.
and two compartments for income and expenditure in the withholding balance calculation, and these four compartments have a document storage section with mutually different colors; A card that can be inserted into and removed from each of the sections described above, and has an amount entry column as a total amount column, a sorting hole drilled at the end, and a serial number column in which multiple types of numbers can be written. It consists of and :.

[Embodiments of the invention]

The present invention will be explained below with reference to embodiments shown in the drawings.

FIG. 1 shows a document storage section 1 used in the integrated accounting device of the present invention, and this document storage section 1 includes:
It has a rectangular box body 3 with an upper opening 2 formed therein. Two partition plates 4, 4 which are perpendicular to each other are arranged inside the box 3, and the inside of the box 3 is divided into four sections 5A, 5B, 5C, and 5D (collectively referred to as 5) in a square shape. ). Each of these sections 5A,
5B, 5C, and 5D are for storing the card 6, which will be described later. Among these, the two compartments 5 on the left side
Areas A and 5B are for assets, which is a general term for possessions, prepaid expenses, etc., and the two areas on the right are areas 5
C and 5D are designated as principal and profit plots, which are the basic assets for generating profits, income, etc. In a balance sheet, the amounts on the left and right sides are always equal. In other words, assets = principal + profit. For convenience, "income" is displayed in the two sections 5A and 5B on the left, and "income" is displayed in the two sections 5C and 5D on the right.
Display as “Expenditure”. Furthermore, each section 5A,
5B, 5C, and 5D are colored or given code numbers in order to prevent the card from being inserted into the wrong compartment 5.

The two upper sections 5A and 5C mentioned above are for property account comparison, and this property account comparison refers to the property itself, that is, how the property was formed, and the origin of the property. ). Of these, the left asset section 5A is for storing, for example, a document 6 for borrowing money from a bank. In addition, the principal and profit section 5C on the right side is, for example, the land price base 6
It is for storing.

On the other hand, the two sections 5B and 5D at the bottom are for displaying increases and decreases in assets. In other words, it should be established for calculating income and expenditure, which is the source of all assets. Of these, the asset section 5B on the left is for storing, for example, a record 6 for selling products, and the principal and profit section 5D on the right is for storing, for example, a record 6 for costs incurred on products. It is for the purpose of

To further distinguish between the property account comparison in the upper row mentioned above and the display of increases and decreases in property in the lower row, there are two compartments 5 for property account comparison in the upper row.
A and 5C are sections for the purpose of clearly showing the related subjects belonging to property by contrasting them left and right in an easy-to-understand manner.

In addition, the two sections 5B and 5D in the lower row that display increases and decreases in property are based on what is usually called withholding tax (income tax at a fixed rate is deducted and paid from the payer at the time of payment for certain types of income). As in the term "source" in systems that impose obligations, it refers to the basic source of property, such as the buying and selling of goods that belong to a category of character for the purpose of calculation, or the production of goods to make a profit. This is a section for the purpose of displaying the details of a business, etc. Furthermore, when making a profit by manufacturing something, the profit itself, which is the result of the production, is classified into the property account in the upper row.

In other words, the results of activities based on income and expenses in the lower row,
Calculated and calculated at the time of settlement of accounts, the basic number 6 of the specific number,
Depending on the profit and loss content, it is stored in the upper property account section 5C.

As mentioned above, the two sections 5A and 5B on the left indicate the amount of money that has come in in some form to generate assets such as the object of the asset (the other party) and the proceeds from the sale of products. Therefore, for convenience, it is displayed as "income".

In addition, the two sections 5C and 5D on the right are for displaying amounts corresponding to income such as assets themselves and costs, including profits, classified by item, so in addition to actual expenditures, they can also be used to display information such as profits as mentioned above. Subjects will also correspond, but for convenience, they will be displayed as "expenditures."

Furthermore, partition plates 7, 7, . . . are fixedly or movably disposed within each compartment 5 to further divide the interior of each compartment 5 into detailed sections suitable for one's own work. For example, if an electromagnet (not shown) is disposed on the bottom wall of the box 3 and a magnetic body is attached to the lower end of each partition plate 7, the electromagnet can be energized to connect each partition. The plate 7 is attracted and fixed, and the partition plate 7 can be freely moved by deenergizing the electromagnet.

On the other hand, the voucher 6 stored in each compartment 5 is
As shown in detail in the figure, a subject entry field 8 is formed at the upper end of the center in the left-right direction, and on both sides of this subject entry field 8 are a date entry field 9, a stamp field 10, and multiple types of numbers. Reference number column 11, issuer column 1 where you can enter
2 is formed. Further, below each of these columns, summary columns 13, 13... are formed in several stages, and on both sides of each summary column 13, an amount column 14 is provided.
A, 14B are formed. Furthermore, at the top of each amount column 14A, 14B, total amount columns 15A, 1
5B is formed. In addition, the amount column 14 on the left side
A is the column where income should be written, amount column 1 on the right side.
4B is the column in which expenditures should be written. Also, key vote 6
A plurality of organizing holes 16, 16, . Note that the basic slip 6 refers to a slip that is the basis of all the documents.

Next, the operation of the embodiment described above will be explained.

First, if there is a movement of money, please refer to the summary column 13 of key form 6.
The contents are written in the column 14 and the amount corresponding to the contents are written in the amount column 14 and the total amount column 15. Furthermore, enter necessary items in other columns of the basic form 6. Next, base card 6 completed in this way
is inserted into a defined section 5A, 5B, 5C or 5D of the four sections 5 of the document storage section 1. If you organize and store each voucher 6 in each section 5 of the voucher storage section 1 in this way, you can calculate the total number of each voucher 6 in the two income compartments 5A and 5B on the left side and the right side. It is possible to completely match the total numbers of each base sheet 6 in the two sections 5C and 5D for expenditure.

For example, if the cost of a product is 80,000 yen, you can buy this product for 10
The processing of Voucher 6 in the case where a profit of 20,000 yen is generated by selling for 10,000 yen will be explained.

Invoice 6 for income from products of 100,000 yen indicates an increase or decrease in assets, so it is stored in section 5B of assets in the source income and expenditure calculation. Furthermore, the record 6 for the cost of the product of 80,000 yen also indicates the increase/decrease in property, so it is stored in the principal and profit section 5D in the withholding income and expenditure calculation. In addition, the profit 20,000 yen base 6 is the property itself, that is, the profit, so the profit section 5 in the property account comparison is
Just store it in C.

In addition, if there are receivables or unpaid amounts, it is sufficient to create two slips 6 for the received or paid amount and the unaccounted or unpaid amount.

As described above, according to this embodiment, the form 6 in which predetermined items are written is divided into four sections 5A, 5B, 5.
By simply storing the information in either of C or 5D, it becomes the main financial statement at the current point in time, and it is possible to accurately prepare the settlement system for accounting. Moreover, the stock at the end of the period (assets, liabilities, etc.) and the flow within the period (profit and loss or income and expenditure) can be viewed at the same time in the organized form 6, so basic information for the management plan can be obtained immediately at any time. As a result, you can determine the direction toward the ultimate goal in bookkeeping, and furthermore, you can satisfy the immediacy of accounting. In addition, the base slip 6 is the total amount column 15
Since it is located at the upper end, it is possible to perform the totaling while the voucher 6 is stored in the storage section. Furthermore, if you put the organized and stored documents 6 into a binder using either the left or right organizing holes 16, you can create a ledger, which is the most central book for bookkeeping, and a cash account that details the details of the main books. It is possible to easily create ledgers such as ledgers, auxiliary ledgers, auxiliary ledgers such as bill entry books, and daily accounts that record daily income and expenditures. Furthermore, each section 5A, 5B, 5C, 5
Since D is color-coded, there is no risk of storing the voucher 6 in another compartment by mistake. In addition, the base form 6 has a serial number field in which you can enter multiple types of numbers, so you can enter multiple types of numbers that are convenient for organizing, such as the serial number for the year, the serial number for that day, and the number for the subject. be able to.

In addition, in the above-mentioned embodiment, the partition plates 4, 4 are perpendicular to the four sections 5A, 5B, 5C, 5D.
It was arranged in a rice field shape, but there were four sections 5A,
5B, 5C, and 5D may be arranged in one row, or may be arranged in other ways.

〔Effect of the invention〕

As explained above, according to the present invention, by simply storing the invoice in one of the sections defined in the invoice storage section, it is possible to prepare the settlement at the current point in time. In addition, since you can instantly obtain basic information about your business plan, you can determine the direction toward your ultimate goal in bookkeeping.
It can also satisfy the need for immediacy in accounting. on the other hand,
The total amount column is located at the top of the base slip, so
It is possible to perform counting while storing the forms in the storage section, and it is also possible to easily form a ledger by storing multiple forms in a binder using the organizing holes. , Multiple types of numbers can be entered in the serial number column to facilitate organization. In addition, the document storage section is color-coded, so
It is possible to prevent the base card from being mistakenly placed in another section. As described above, it is possible to achieve amazing matching effects such as time reduction and ease of use of the matching accounting device of the present invention.

[Brief explanation of the drawing]

FIG. 1 is a perspective view showing an embodiment of the integrated accounting device according to the present invention, and FIG. 2 is a plan view of the document shown in FIG. 1. 1... Voucher storage section, 5A, 5B, 5C, 5D...
...Division, 6...Basic vote.

Claims (1)

[Claims] 1. Two compartments for income and expenditure for property account comparison, and two compartments for income and expenditure for source balance calculation.
Each of these four compartments has an invoice storage section with different colors, an amount entry column with the upper end as the total amount column formed on both the left and right ends, and a perforation at the end. and a hole for organizing the
A consistent accounting device comprising: a reference form which is provided with a reference number field in which multiple types of numbers can be written and is insertable and removable into each of the compartments;