JP3871106B2 - Accounting system - Google Patents

Description

これを資金繰表に転記するときに、それぞれに資金繰項目Ｎｏとして、人件費の番号１３を与えておけば、資金繰項目ごとの内部処理過程で、借方と貸方が相殺されるため、この非資金取引は人件費の実際の支払額には影響しない。
【００２２】
資金繰表を作成する場合の最大の課題は、
▲１▼非資金取引をどのように処理するか
▲２▼処理した結果が元データとの整合性を維持して可逆性があるか
である。
さて、本システムで利用している合計残高試算表データは、対象期間の残高試算表の各勘定科目借方と貸方欄に全ての取引金額が表示された合計残高試算表のことであり、勘定科目ごとのネット金額を借方あるいは貸方いずれか記載する形式の残高試算表のデータを指している。
この残高試算表のデータは、経営管理に不可欠な資金繰表関連の各種管理資料を自動作成するために再活用できる精度を有している。作成できる資料には、損益計算書、決算書、キャッシュフロー計算書のほか、損益・資金関連管理資料等がある。このため、このシステムで作成された資金繰表は、合計残高試算表の残高試算表データを用いて作成されている損益計算書、貸借対照表とも完全な整合性をもっている。
このため、上記のように、このデータを用いて作成処理を行っているため、本システムでは上記の課題▲１▼▲２▼を両方とも満足している。
【００２３】
本システムで用いている伝票分割により作成した伝票元帳データは、全ての処理の元となっている。この伝票元帳データでは、世界標準の会計システムでも用いることができる。グローバル企業の場合、会計基準を統一した形で複数会社間の連結を行う場合、統一した会計基準の伝票仕訳で、この伝票元データを作成することにより、集中管理も可能となる。これを、図１４に示した構成例を用いて説明する。
図１４において、グローバル企業グループのある会社の会計管理システム５１０は、回線で、全社の基幹業務データ管理システムおよびデータ・ウエアハウス５３０と接続されている。会計管理システムでは、データ・マート５１４に管理部門のシステム５１２から、伝票分割により処理された伝票元帳データを格納している。このデータ・マートに格納されている伝票元帳データを処理することで、各部門でそれぞれに必要な会計管理データを得ている。このデータ・マートの伝票元帳データは、全社の基幹業務管理システム５３４に回線で送られて、データ・ウエアハウス５３２に格納される。この様にして、各社から送られてきた伝票元帳データはデータ・ウエアハウス５３２に格納されて、例えば連結決算書作成等に利用される。
【００２４】
本発明の処理システムでは、一度入力した仕訳伝票データを再度分析し、別途記憶装置に保存するという無駄な処理を省き、通常の会計処理として資金繰表を作成している。また、本発明のシステムでは、仕訳伝票入力時に伝票の借方・貸方要素それぞれに資金繰用の識別コードを付与するなどの処理も不要となっている。
本システムによる資金繰表作成は、残高試算表データを利用した資金関係管理資料の一つである。データとして残高試算表データを利用しているため、全社、支店、部門、プロジェクトごとの残高試算表データを準備することで、それぞれの用途に応じた資金繰表を作成できる。また、資金繰表を作成するために資金繰項目コード表を用いて資金繰項目の各金額を計算している。このため、資金繰項目コード表の代わりに資金収支表、キャッシュフロー計算書、プロジェクト資金計画書などの様式に対応したコード表を準備することで、当システムの基本構造を変更することなく、希望する資金関連管理資料を自動的に作成できる。なお、当システムはデータ処理速度の飛躍的向上も達成している。
一般的な資金繰表作成は、仕訳伝票をデータ処理しているが、本システムは残高試算表データをデータ処理することを特徴としている。対象とするデータ量は、残高試算表データにおいては勘定科目数により自動的に制限されるため、一定限度内であるのに対し、伝票データは業務規模により飛躍的に大きくなる。このため、両者のデータ量を比較すると数十倍から数百倍となる。すなわち、本システムによる資金繰表作成は一般的な資金繰表作成に比較し、数十倍から数百倍高速に作成できることとなる。
【００２５】
本発明は、スタンド・アローンのコンピュータ・システムばかりではなく、複数のシステムから構成される例えばクライアント・サーバ・システム等に適用してもよい。
本発明に関するプログラムを格納した記憶媒体から、プログラムをシステムで読み出して実行することにより、本発明の構成を実現することができる。この記録媒体には、フロッピー・ディスク、ＣＤ−ＲＯＭ、磁気テープ、ＲＯＭカセット等がある。
【００２６】
【発明の効果】
本発明の会計処理システムは、新しい考え方に基づいて処理を行い、その結果として得られる伝票元帳や合計残高試算表により、損益計算書、貸借対照表との整合性を維持して、資金繰表等資金関係管理資料を作成することができる。
【図面の簡単な説明】
【図１】資金繰表の項目とその説明の図である。
【図２】従来の資金繰表を作成するための処理を示すフローチャートである。
【図３】本発明の実施形態の処理例を示すフローチャートである。
【図４】複合仕訳伝票の例を示す図である。
【図５】伝票分割の例を示す図である。
【図６】伝票分割により作成される仕訳伝票元帳データの例を示す図である。
【図７】期間残高試算表の例を示す図である。
【図８】残高試算表から資金繰表を作成することができることを説明する図である。
【図９】全期間残高試算表の例を示す図である。
【図１０】勘定科目−資金繰表項目の対応を示す表の例を示す図である。
【図１１】全期間残高試算表から、資金繰表の作成処理を示すフローチャートである。
【図１２】全期間資金繰残高表（資金繰元データ）の例を示す図である。
【図１３】資金繰表の例を示す図である。
【図１４】本発明の伝票元帳データを用いたシステム構成を示す図である。
【符号の説明】
１５０ 仕訳伝票ファイル
１６０ 仕訳伝票ファイル
１７０ 資金繰表
２５２ 実績データ
２５４ 計画予想データ
２５６ 勘定科目ファイル
２６０ 元帳ファイル
３１０，３２０，３３０ 仕訳伝票
５１０ 会計管理システム
５１２ 管理部門のシステム
５１４ データ・マート
５３２ データ・ウエアハウス
５３４ 基幹業務管理システム[0001]
BACKGROUND OF THE INVENTION
The present invention relates to an accounting processing system, and more particularly, to a journal entry slip process and a fund relationship management material creation process such as a fund schedule.
[0002]
[Technical background]
Cash or bank deposits held by companies are indispensable for corporate activities. Cash and deposits will decrease (expenditure) due to purchases of raw materials and payment of expenses, and will increase (income) due to sales proceeds, bank borrowing and capital increase. This is indispensable for continuing corporate activities.
A table that divides the cash account income (payment) and expenditure (withdrawal) schedules by day is referred to as a cash balance schedule. Items included in the deposit column include (1) the planned amount of accounts receivable (cash or bills receivable) for each customer, and items included in the withdrawal column include (2) salaries that have been confirmed for payment. Expenses, repayment of borrowings, payment of purchase costs, etc. The balance of the cash balance schedule is the sum of the balance carried forward of the bank's cash deposit and the deposit / withdrawal difference (▲ 1 ▼-▲ 2 ▼). Surplus funds are considered to be generated. In addition, when the bill of receivable is included in the deposit, it is assumed that it is discounted at the same time as collection when there is not enough money.
The funding schedule is a forecast of monthly cash expenditures based on the individual cash balance schedule prepared in this way. This cash schedule generally consists of the previous month's carry-over, current account balance (income / expenditure), same-balance balance, financial income expenditure, and carry-on for the next month. An example of the details of the fund schedule items is shown in FIG. There are a variety of funding schedules that are used according to the needs of each company.
[0003]
Currently, there are a large number of computer programs for accounting that have a funding table creation function. An example of this processing will be described with reference to FIG.
In FIG. 2, the journal slip 110 is first input to create a journal slip file 150 (S102). Next, the journal slip file 150 is processed to create a cash flow journal slip file 160 (S104). A process for creating a fund schedule is performed from the fund entry journal file (S106), and a fund schedule 170 is created. In this accounting processing program, journal entry slip data is analyzed again only for the preparation of fund schedules, and processing such as creation of a fund transfer slip file and creation of fund schedules is performed.
In the cash schedule created by such an application for accounting processing, when the journal entry file 160 for funding is created, the allocation of the account items to the funding item and the calculation result are necessary. The breakdown of each item has not been calculated accurately, and sufficient results have not been obtained in terms of accuracy as accounting materials and consistency with the income statement and balance sheet.
[0004]
The cause of this is that the process of acquiring funds transfer data from the composite journal slip (S104) is performed by the following method.
(1) Only the counter account of the cash and deposit account is acquired from the composite journal slip, and the remaining slip items are ignored and not taken into account.
(2) When a transfer between items in the cash flow item occurs, this is ignored if it does not relate to the cash account.
{Circle around (3)} When the amount of the counterparty account does not match the amount of the cash account, the items “other income” and “other expenditure” are allocated as the cash item regardless of the counterparty account name.
[0005]
The calculation result by such processing creates a unique numerical value that is valid only for the created fund schedule, making it difficult to be consistent with other management materials. In addition, the amount of other items is included in the “other income / expenditure” in the cash flow schedule, which is not appropriate for the breakdown.
As a method of avoiding such processing, a method of disassembling a composite journal slip into a single journal slip has been proposed. If it is decomposed, journals different from actual ones are generated, and accuracy is impaired.
[0006]
As long as the funding schedule of the existing accounting program is used, sufficient accuracy as accounting data cannot be obtained, so it is difficult to make a comparative analysis with the funding schedule, fund planning table, fund management table, etc. At present, it cannot be fully utilized as management data.
The general accounting program has the data processing flow of journal entry entry, balance trial balance creation, income statement / balance sheet creation. It is a separate process independent of the flow of processing. In other words, journal slip data is reanalyzed only for the preparation of funding schedules, and separate processing is performed: funding database creation and funding schedule creation. Correlation with tables, etc. and consistency verification have not been performed. For this reason, it is also difficult to create new financial relationship management materials linked to the trial balance sheet, profit and loss statement, and balance sheet using the prepared cash schedule and its data.
[0007]
[Problems to be solved by the invention]
The object of the present invention is to perform processing based on a new concept, and maintain consistency with the income statement and balance sheet by using the resulting slip ledger and total balance trial balance, It is to provide an accounting system capable of creating financial relationship management materials.
[0008]
[Means for Solving the Problems]
In order to achieve the above object, the present invention is an accounting processing system, which includes correspondence between journal entry slip recording means, slip ledger recording means, balance trial balance sheet recording means, account items, and items related to financial relationship management materials. Date with table storage means and debit / credit pairs ,Slip number And the slip input means for storing the slip data including the account items in the journal slip recording means, and the slip data of the debit / credit stored in the journal slip recording means are read out and divided into debit data and credit data. , After deleting the data of various accounts, add debit data or credit data with the amount of 0 to each of the debit data and credit data, A supplementary slip number was given including the date, slip number and account item. Ledger creation means for creating a ledger data paired with a debit / credit and storing in the slip ledger recording means, and reading the ledger data from the slip ledger recording means, sorting by date of the ledger data, and by account A balance trial calculation table creating means for counting and creating a balance trial calculation table paired with a debit / credit for each predetermined period and storing it in the balance trial calculation table recording means, and a balance for each predetermined period from the balance trial calculation table recording means It is provided with a funding relationship management material creation means for reading out the trial calculation table and summing up each item by using a correspondence table between the account items and items of the funding relationship management material separately for each debit and credit, and creating a funding relationship management material. It is characterized by that.
A recording medium that records a program for building the accounting processing system on a computer system is also the present invention.
[0009]
DETAILED DESCRIPTION OF THE INVENTION
Embodiments of the present invention will be described with reference to the drawings.
FIG. 3 is a flowchart relating to the accounting process of the present invention. The processing of the present invention will be described in detail using this flowchart.
The flowchart of FIG. 3 is broadly divided into three parts: “data processing”, “pre-processing”, and “fund schedule processing”.
[0010]
<Data processing>
The data processing part describes the types of data that can be entered into the accounting system.
Data can be acquired from journal entry slip data stored in the storage device of other accounting software (S202). In a C / S (client server) system, existing accounting data can be read from a network computer. It is of course possible to perform data input processing by this accounting processing itself (S204). This input process can be performed by inputting journal slip data and other various data directly from the screen.
Moreover, the already created record data 252 can be taken in. Similarly, the plan forecast data 254 can be fetched. These data fetches are based on the premise that the slip data is read from a text file or a database file. Planned forecast data can also be created using this accounting system in addition to importing from outside.
The account item file 256 is a file that stores data in which a code number is added to an account item name defined in bookkeeping. In this accounting system, different levels of classification such as large items, medium items, and small items are determined in advance and initialized in the system so that extraction, classification, and tabulation according to various uses are possible. Since this classification and the form of financial reporting differ depending on the company, the settings can be changed as necessary.
[0011]
<Pre-processing>
When management data such as a fund schedule is created by combining actual data and predicted data, it is necessary to include a journal entry slip relating to a future influencing element portion generated from the actual data in the predicted data. The process for this is specifically
(1) Accrued, unpaid, loan repayment, etc.
▲ 2 ▼ Financial journal entries
It is. Of these, for (1), if it is determined by the account item and it is determined that there will be an impact in the future (b in S206), a necessary slip that will be generated in the future is added by “influence element processing” (S220). Create. {Circle over (2)} is non-fund transaction slip data described later, and no processing is performed here.
Now, in the data type determination (S206), when it is determined that the actual data is not affected in the future or the future data (for example, slip data from the plan forecast file: 254) by the account item (a, in S206) In c), the process is passed to [slip data pre-processing] (S210) as a normal process. [Slip data pre-processing] (S210) is processing for creating the ledger file 260 by dividing the journal slip, and includes the slip additionally created by the “influence element processing” (S220). The division of the journal entry slip is to divide the journal entry slip into a debit portion and a credit portion, which will be described in detail.
[0012]
(Split journal entry)
In general, when a journal entry is made using a transfer slip, the transfer slip is used as a composite journal slip in the format shown in FIG. In FIG. 4, a slip 310 is a director's reward slip, a slip 320 is a sales slip, and a slip 330 is a deposit interest slip. Each slip has account items 311 to 313, 321 and 331 called various accounts. The various parts of the composite journal entry slip are necessary only for reproducing the contents of the original slip and are useless data elements that do not hold item amounts. In the case of a handwritten slip, it is possible to omit the description of the accounts, but in the case of accounting processing by a computer, the accounts are always assigned as account items in the blank. In normal data processing, since the various mouth data portions are processed, it can be said that unnecessary processing time is taken.
In general accounting programs, the reason for processing the data in the form that leaves the various parts is that the processing method for creating management materials such as cash flow processes the debit / credit of the journal entry slip as one set. This is because it has been devised. This is because, as described above, it is necessary to determine the existence of a fund item and the counterpart account item for each journal breakdown, determine the amount, and assign an item number for using funds. Some ordinary accounting programs cannot be correctly processed as cash flow data unless the composite journal slip is rewritten into a single journal slip.
[0013]
In the present invention, the accounting process is performed without assigning the account item of various accounts. This is the process of “split journal entry slip”. A specific example of this process will be described with reference to FIGS.
The table shown in FIG. 5A is a slip list created by ordinary accounting software when the journal slips 310, 320, and 330 shown in FIG. 4 are input. The number of journal entry fields (items) is originally 20 to 30, but here it is limited to 8 for simplicity. In FIG. 3, it corresponds to the data input by the existing accounting data acquisition (S202) and the result input from the slip data screen input (S204).
In the “journal entry slip division” of the present invention, the debit and credit data are each divided into one record based on the data in the table a in FIG. 5A, and are rearranged into a debit-only table and a credit-only table. As a result, Tables b and c shown in FIGS. 5B and 5C are obtained.
In this split / recombination process, the debit part is written in table b and the credit part is written in table c because there is an account item and amount for the debit credit for the record in the first row of table a. At this time, an auxiliary slip number of 1 is assigned to the debit and 2 to the credit for record identification. Similarly, for the record in the second row of Table a, since the debit is various accounts and the credit is a deposit, the credit portion is written together with the auxiliary slip number in Table c, and the debit portion is deleted. . In the same manner, the tables are deleted and given the auxiliary slip numbers, and the tables b and c are created. As described above, as a result of the processing, the various mouth portions are deleted in the process of division / recombination.
From the viewpoint of accessing the data to create the accounting report, when accessing the database in which the records are configured as shown in Table a in order to obtain data by credit / debit, the debit / credit is 8 times, 16 times in total. Access is required. When one record can be accessed once, it is necessary to temporarily store the debit data in a variable. On the other hand, the total of Table b and Table c requires 11 accesses. In other words, the processing time difference can be saved by deleting the various mouth portions.
[0014]
In the present accounting processing system, a slip list called a “slip ledger” file 260 is created (S210). This is a combination of the table b and the table c shown in FIGS. 5B and 5C as in the ledger table shown in FIG. And the amount (and therefore the other amount is 0). An auxiliary slip number is also given. In the present invention, the subsequent processing is performed using the slip ledger of the format shown in FIG.
As can be seen from FIG. 6, this slip ledger is a slip list and a balance trial calculation table before counting. This can be said to be an original database such as a total balance trial calculation table to be created in the future. The creation of various forms using this database includes, for example, creation of a general ledger, account books, balance trial calculation table, funding schedule, balance sheet, income statement, and various analysis materials.
In this accounting system, all the processing is performed based on the ledger file created by performing the journal entry split process, so it is necessary to access the data as far back as the journal entry to create the funding schedule like other accounting programs. Therefore, high-speed processing is possible.
[0015]
A process for creating a fund relationship management material including a fund schedule from the “slip ledger” will be described below. The fund-related management materials are various management materials for grasping the status of funds in corporate management, and a representative example is a fund schedule. This material includes, for example,
(1) Funding schedule for determining deposits, uses, and balances for cash (including deposits)
(2) Cash balance sheet for cash and temporarily owned securities
(3) Cash flow statement for cash and cash equivalents
(4) Project funds balance for cash per project
and so on. In the following processing, explanation is made using a fund schedule.
In order to create a database (period-based balance trial calculation table) for pre-processing for creating a fund schedule, “sort by date, create balance trial calculation table by period” (S232) is performed from the ledger file 260. Yes. Here, a balance-by-period trial calculation table is created that is a database for each day, week, month, and year corresponding to the display period of the fund schedule. This can be created by sorting (sorting) the ledgers in order of date, and then summing up for each specified period / account. The tabulation results created in this way are stored in the recording device (totaling 1, totaling 2, etc. at 270).
[0016]
The balance balance calculation table described here is a table that omits the account carryover balance at the end of the previous term, and describes the increase or decrease of the account amount in the target period of the entered journal entry voucher, and has the same table format as the total balance trial calculation table. However, for the sake of explanation, it is referred to as a balance trial balance. An example of the created balance trial calculation table by period is shown in FIG. FIG. 7 shows a part of the balance-by-period trial calculation table to be created, and what is represented as debit 1 and credit 1 is a balance trial calculation table showing, for example, the debit and credit in January. In order to distinguish it from other periods, the field names of the credit / debit amount are displayed as debit 1 / credit 1. As can be seen from FIG. 7, the total amount during the period for each debit / credit is displayed for each account item. With this table, it is possible to acquire the total increase amount, total decrease amount, total occurrence amount, and total extinction amount during the period for each account item. Here, “all” means that the amount of each journal entry is totaled as it is for each debit / credit.
[0017]
<Relationship between total balance trial balance and fund schedule>
In the accounting processing system of the present invention, a fund schedule is created using this balance trial calculation table (total balance trial calculation table). Here, the reason why a fund schedule can be created from the total balance trial calculation table will be described with reference to FIG.
Table (1) in FIG. 8A shows the structure of the total balance trial calculation table shown in FIG. Debits include assets and expenses, and credits include debt, capital, and revenue. The debit is divided into cash deposit A and other part B, and the other part B is the balance of the asset minus the cash deposit part and expenses. The entire credit is C.
This table {circle around (1)} can also be expressed as a table {circle around (2)} which is the balance sheet format shown in FIG.
Now, the bookkeeping principle of debit-credit matching applies to a single journal entry slip as well as to a total balance trial calculation table representing the set. For this reason, because the sum of both debit and credit is equal,
A + B = C
And
A = C-B
It is. That is, the cash deposit portion A can be obtained by subtracting the debit or other portion B from the entire credit C of the total balance trial calculation table. Such display of table (1) and table (2) can also be applied to a summary of journal slips for a certain period, and this total amount is associated with A, B, C and a, b, c, respectively. Then, it can be calculated by adding a variable part as shown in Table (3). Each amount includes
A + a = (C + c) − (B + b), A = C−B
Because there is a relationship
a = c−b
It becomes. Thereby, it is understood that the amount fluctuation a of the cash deposit A can be calculated as the amount fluctuation of other account items. The funding schedule must represent changes in the amount of cash deposit account amount as changes in the amount of items other than the cash deposit account item. When used, it is possible to accurately calculate the balance trial calculation table every certain period (for example, month). In other words, based on the total balance trial calculation table for a certain period, the increase or decrease of the cash deposit account amount that the cash flow seeks to calculate is calculated by the increase or decrease of the other account items that make up the total balance trial calculation table it can. If we take an example of creating a monthly funding schedule, “Monthly funding can be calculated from the monthly total balance trial calculation table, which shows the changes in the amount of cash deposits and the breakdown of the accounts that cause the changes.” It can be said.
[0018]
<Funding process>
As described above, a fund schedule can be created from the total balance trial calculation table. The processing for this will be described below.
First of all, by merging all the trial balances for each period based on the trial balances for each period, the vertical axis shows the account items and the horizontal axis shows the debit / credit amount for each period (for 12 months). A process of creating a period balance trial calculation table is performed (S234 in FIG. 3). In this all-period balance trial calculation table, the amount data is arranged in time series. FIG. 9 shows a part of an example of the created all-period balance trial calculation table. In FIG. 9, for example, debit 1 and credit 1 are data of the balance calculation table according to the period of January of the target year, and debit 2 and credit 2 are similarly data of February. Similarly, for example, the balance trial calculation data for one year of the target year are summarized. A funding schedule is created from this total period balance calculation table.
Next, a process (S240 in FIG. 3) for creating a fund schedule from the total period balance trial calculation table will be described. This process is performed by converting the account item of the balance balance trial balance to the item of the fund schedule using the account-fund schedule item correspondence table (272: see FIG. 10), and recalculating it. A funding schedule is prepared. The table shown in FIG. 10 defines, by code, which account item of the total period balance trial balance is associated with the debit or credit of the fund item. Please refer to FIG. 1 for funding items. Details of the process for creating a fund schedule from the total period balance trial calculation table (S240) will be described in detail with reference to the flowchart shown in FIG.
[0019]
As shown in FIG. 11, after creating the total period balance trial calculation table (S234), the process is divided into a debit and a credit. The reason for the split processing is that depending on the account items in the total balance trial balance, debits and credits are associated with different funding items, so the table is debited and credited. By dividing, it is possible to tabulate each funding item.
For this purpose, first, two tables, a debit balance trial calculation table and a credit balance trial calculation table, are extracted from the total period balance trial calculation table (S241, S243). Thereafter, for the two extracted tables, the account item amount is associated with the fund schedule using the account item-fund schedule item correspondence table (see FIG. 10) (S242, S244). Thereby, the amount of the balance trial balance account item can be totaled by setting the code set in the cash flow item to the debit or credit of the related balance trial balance account item. The summary result is posted to the same code item in the cash flow item.
In this associating process, for example, the debit debit of the account item-fund schedule item (see FIG. 10) is data-linked to the debit item debit of the created debit balance trial calculation table. As a result, a debit balance debit field is added to the debit balance trial calculation table in addition to the existing account item and debit amount field. If this new table is aggregated with the funding No. debit (those with the same No.), and the funding item name corresponding to the funding No. is added to the table created as a result, The “table debit part” (see the balance balance trial calculation table in FIG. 12) is created. Similarly, the credit portion is processed, and a “funding balance trial calculation credit portion” (see FIG. 12) is created.
Next, a process of merging the credit portion and the debit portion as a single table is performed, and a fund balance trial calculation table (funding source data 275: see FIG. 12) aggregated for each funding number is created.
[0020]
As a final stage process, a process for creating a fund schedule from the fund source data 275 (see FIG. 12) is performed (S240 in FIG. 3). There are various display formats for funding schedules. This system will be described using a fund balance sheet (see FIG. 13).
In order to create the table shown in FIG. 13, in addition to the amount for each cash flow item included in the previous “cash source data”, data such as total deposit, total payment, balance of payments and the like are required. . In addition to calculating the funding source data individually and storing them in the recording device, they can be calculated in the process of creating the funding schedule. In this system, the latter is used as a basic setting.
[0021]
Now, in this system, paying attention to the fact that non-fund transactions are also standard items set as account items, this is utilized for processing. Non-cash transactions are broadly divided into non-cash profit and loss accounts and non-cash lending accounts. Non-cash profit and loss accounts include depreciation expenses and valuation losses on securities, which are recorded as expenses, but do not involve cash and deposits. Non-financial lending accounts have no impact on cash deposits during the current period, such as conversion of convertible bonds to capital and acquisition of lease assets. Such non-fund transactions are usually removed at the stage of journal entry slips to create a fund schedule.
In this system, the non-cash transaction account is adjusted to the profit and loss account according to the accounting theory, or offset within the same funding item. The process will be described by taking the case of provision for retirement allowance as an example.
Journal entries for retirement allowances are recorded as follows:
[Table 1]

When posting this to the fund schedule, if you assign the labor cost number 13 as the fund transfer item number to each, the debit and credit will be offset in the internal processing process for each fund transfer item. Non-financial transactions do not affect the actual payment of personnel expenses.
[0022]
The biggest challenge when creating a funding schedule is
(1) How to handle non-fund transactions
(2) Whether the processing result is reversible while maintaining consistency with the original data
It is.
The total balance trial balance data used in this system is the total balance trial balance table in which all transaction amounts are displayed in the debit and credit fields of the balance trial balance for the target period. This refers to the data on the trial balance table in the form of either debit or credit for each net amount.
The data of the balance trial calculation table has a precision that can be reused to automatically create various management documents related to the cash schedule that are indispensable for business management. Materials that can be prepared include profit and loss statements, financial statements, cash flow statements, and profit and loss / fund management materials. For this reason, the cash schedule prepared by this system is completely consistent with the income statement and balance sheet prepared using the balance trial balance data of the total balance trial balance.
For this reason, as described above, the creation processing is performed using this data, and thus the system satisfies both of the above problems (1) and (2).
[0023]
The slip ledger data created by the slip splitting used in this system is the source of all processing. This slip ledger data can also be used in a global standard accounting system. In the case of a global company, when consolidation is made between a plurality of companies with a unified accounting standard, centralized management is also possible by creating this slip source data with a uniform journal entry. This will be described with reference to the configuration example shown in FIG.
In FIG. 14, an accounting management system 510 of a company with a global company group is connected to a company-wide mission management data management system and a data warehouse 530 through lines. In the accounting management system, the data mart 514 stores the slip ledger data processed by the slip division from the management department system 512. By processing the slip ledger data stored in the data mart, each department obtains necessary accounting management data. The data mart's slip ledger data is sent to the company-wide mission management system 534 via a line and stored in the data warehouse 532. In this way, the slip ledger data sent from each company is stored in the data warehouse 532 and used, for example, for preparing a consolidated financial statement.
[0024]
In the processing system of the present invention, once entered journal slip data is reanalyzed and a wasteful process of separately storing it in a storage device is omitted, and a fund schedule is created as a normal accounting process. The system of the present invention also eliminates the need for processing such as adding an identification code for fund transfer to each debit / credit element of a slip when a journal entry slip is input.
Funding schedule creation by this system is one of the funds related management data using balance trial balance data. Since balance trial balance data is used as data, preparing a balance trial balance data for each company, branch, department, and project makes it possible to create a cash schedule according to each application. In addition, in order to create a funding schedule, each amount of funding items is calculated using a funding item code table. Therefore, by preparing a code table corresponding to the cash balance sheet, cash flow statement, project funding plan, etc. instead of the cash flow item code table, it is possible to make changes without changing the basic structure of this system. Automatically create fund-related management materials. The system has also achieved a dramatic improvement in data processing speed.
In general fund preparation, data processing is performed on journal slips, but this system is characterized by data processing of trial balance sheet data. Since the target data amount is automatically limited by the number of account items in the trial balance data, it is within a certain limit. For this reason, when the data amount of both is compared, it becomes several tens to several hundred times. That is, creation of a fund schedule by this system can be created several tens of times to several hundred times faster than a general fund schedule.
[0025]
The present invention may be applied not only to a stand-alone computer system, but also to, for example, a client / server system composed of a plurality of systems.
The configuration of the present invention can be realized by reading and executing the program from the storage medium storing the program related to the present invention. Examples of the recording medium include a floppy disk, a CD-ROM, a magnetic tape, and a ROM cassette.
[0026]
【The invention's effect】
The accounting processing system of the present invention performs processing based on a new concept, and maintains consistency with the profit and loss statement and balance sheet by using the resulting slip ledger and total balance trial balance, It is possible to create financial management information.
[Brief description of the drawings]
BRIEF DESCRIPTION OF DRAWINGS FIG. 1 is a diagram of items in a fund schedule and an explanation thereof.
FIG. 2 is a flowchart showing a process for creating a conventional fund schedule.
FIG. 3 is a flowchart showing an example of processing according to the embodiment of the present invention.
FIG. 4 is a diagram illustrating an example of a composite journal entry slip.
FIG. 5 is a diagram illustrating an example of slip division.
FIG. 6 is a diagram illustrating an example of journal entry ledger data created by slip division.
FIG. 7 is a diagram showing an example of a period balance trial calculation table.
FIG. 8 is a diagram for explaining that a funds schedule can be created from a balance trial calculation table.
FIG. 9 is a diagram showing an example of an all-period balance trial calculation table.
FIG. 10 is a diagram showing an example of a table showing correspondence between account items and funding schedule items;
FIG. 11 is a flowchart showing a process for creating a fund schedule based on a total period balance trial calculation table.
FIG. 12 is a diagram showing an example of a full-term funding balance table (funding source data).
FIG. 13 is a diagram showing an example of a fund schedule.
FIG. 14 is a diagram showing a system configuration using slip ledger data according to the present invention.
[Explanation of symbols]
150 Journal slip file
160 Journal slip file
170 Funding Schedule
252 Actual data
254 Plan forecast data
256 account file
260 Ledger file
310, 320, 330 Journal slip
510 Accounting Management System
512 Administrative department system
514 Data Mart
532 Data Warehouse
534 Core Business Management System

Claims (2)

An accounting system,
Journal entry slip recording means, slip ledger recording means, balance trial calculation table recording means, correspondence table storage means for account items and items of financial relationship management materials,
A slip input means for storing slip data including a date , a slip number, and an account item with a debit / credit pair in the journal slip recording means;
Read the slip data of credit / credit pairs stored in the journal slip recording means, divide the data into debit data and credit data, delete the account data, and then debit and credit data respectively. Debit data or credit data with 0 being added to create the ledger data that includes the date, slip number, and account item, and includes a debit / credit to which an auxiliary slip number is assigned, and stores it in the slip ledger recording means A ledger creation means for storing;
The ledger data is read from the slip ledger recording means, sorted by date of the ledger data, aggregated by account item, and a balance trial calculation table with a debit / credit pair for each predetermined period is created. Balance trial calculation table creation means to be stored in the recording means;
The balance trial balance sheet for each predetermined period is read from the balance balance sheet recording means, and the debit and credit are separately tabulated for each item using the correspondence table between the account item and the fund relation management material, and the fund relation management document An accounting processing system comprising: a financial relationship management material creating means for creating A recording medium recording a program for building the accounting processing system according to claim 1 on a computer system.

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