JP2006268227A - Electronic accounting system equipped with voucher tracing function - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To solve the problem that it is difficult to trace a voucher based on a general ledger since all the transaction contents of the voucher are described so as to be distributed to a plurality of subjects when a rental asset sales result or payment to accounts receivable or the like is written in the general ledger in a rental business relating to construction machinery, and that it takes an extreme long time to collate the voucher with the general ledger at the time of auditing. <P>SOLUTION: In an electronic accounting system, when an automatic journalizing processing is executed, the corresponding relation of a voucher number(voucher ID) acquired from task data and the processing ID of a general ledger prepared and additional written from the task data are recorded as journalizing selection data, and when auditing is executed, the voucher data are restored from the general ledger by using the journalizing selection data, and compared with the task data so that it is possible to shorten a time required for auditing. <P>COPYRIGHT: (C)2007,JPO&INPIT

Description

  The present invention relates to a voucher tracking function technique that enables smooth auditing in an electronic accounting system used in a construction machine rental business or the like.

  Conventionally, as a technique for registering a voucher with business software including accounting processing and tracking the voucher from a general ledger based on journal data, for example, a technique described in Patent Document 1 is known. A voucher is a document that proves the fact and content of a transaction, and specifically refers to a bill, a receipt, a delivery note, and the like.

Usually, when there are a plurality of counterpart subjects for trading, the counterpart subjects are often collectively described as “Momoguchi”. Since the amounts are combined into a single item by summarizing with “Moroutoku”, it is easy to confirm by matching the amounts in the total amount of transactions in the general ledger. On the other hand, it is difficult to confirm the transaction details (details of the transaction) in the general ledger because the opponent's subjects are collectively recorded in “Momoguchi”. In order to solve such problems, the technology described in Patent Document 1 below facilitates confirmation of transaction contents by storing each subject recorded in “Moroku” as separate data. Is.
Japanese Patent Laid-Open No. 2003-6404

  However, the technique described in Patent Document 1 is intended to track the transactions of subjects recorded collectively as “Moroutoku”. For this reason, for example, in the construction machinery rental industry, multiple transactions that cannot be registered together as “several accounts” with one voucher occur, such as journalizing the contents described in the invoice issued based on the rental results In such a case, it is impossible to deal with the case where the general ledger is distributed and recorded in a plurality of subjects, and there is a problem that it is not possible to display all the transactions generated with the same voucher from the general ledger.

  The purpose of the present invention is to easily generate all the voucher transactions distributed in a plurality of subjects when recording to the general ledger by journal entry processing, and voucher tracking can be performed regardless of the voucher retention period. An object of the present invention is to provide an electronic accounting system having a voucher tracking function that enables it to be performed.

  In order to achieve the above object, the invention according to claim 1 is an electronic accounting system having a voucher tracking function, and inputs business data based on a voucher with a voucher ID identifying the voucher. The input means, the storage means for storing the inputted business data, the business data is journalized and added to the general ledger with a process ID, and the process ID and the data of the process ID are generated. There is provided journaling means for storing the correspondence relationship with the voucher ID of the business data as journal selection data.

  The invention according to claim 2 is the electronic accounting system according to claim 1, wherein means for accepting an audit instruction specifying one piece of data of the general ledger as an audit target, and the audit general ledger A process ID of one data is acquired, the process ID is retrieved from the journal selection data to obtain a voucher ID corresponding to the process ID, and the voucher ID is retrieved from the journal selection data to obtain the voucher. The journal selection data search means for acquiring another process ID corresponding to the ID, and the data of all the process IDs acquired by the journal selection data search means are extracted from the general ledger, and the original work is derived from these data. Tracking data creation means for creating tracking data obtained by restructuring data, and business data of the voucher ID obtained by the journal selection data search means are obtained from the storage means. Means, and the tracking data, and operational data of the voucher ID, and means for displaying to allow comparison, and further comprising.

  The invention according to claim 3 is the electronic accounting system according to claim 1 or 2, wherein the business data is data relating to billing or payment.

  According to the present invention, the voucher is reversely generated from the general ledger and can be compared with the voucher data, so that the time required for the accounting audit can be shortened. Also, instead of describing the correspondence with vouchers for each data in the general ledger, there is an advantage that the general ledger does not need to be changed from that of the conventional system because journal selection data is provided separately. is there.

  Hereinafter, an embodiment for carrying out the present invention will be specifically described with reference to the drawings.

  FIG. 1 is a block diagram showing a configuration of an automatic journalizing system which is one embodiment for carrying out the present invention. Here, a system provided at a head office and a sales office of a company that performs rental business will be described as an example. This automatic journalizing system includes input devices 1, 2, 3, a server device 15, an inspection device 16, and a management instruction device 17. The input devices 1, 2, and 3 are terminal devices that perform input / output of business data such as invoices created based on the rental performance of rental assets and payments to the invoices, and are arranged at each sales office. Yes.

  The server device 15 includes a product master 4 that holds information on each rental asset, billing data 5 that accumulates bills generated by the rental of rental assets, billing details data 6 that holds a breakdown of the billing data 5, customer Generated by depositing data 7, depositing data 7 for accumulating information received, subject master 8 for managing account items required for journal entry, journal pattern setting table 9 for managing journal patterns defined for each business pattern, journal processing General ledger 10, journal selection data 11 that holds a journal pattern to be referred to when journal processing is journalized, bill tracking data 12 that stores voucher data reversely generated from the general ledger, billing detail tracking data 13, and Deposit tracking data 14 is stored. The server device 15 accumulates the billing data, billing detail data, and deposit data transmitted from the input devices 1, 2, 3 as billing data 5, billing detail data 6, and deposit data 7, respectively, and instructs management When the journal entry is received from the device 17, the accumulated data is journalized to create the general ledger 10, and the journal selection data 11 is created.

  The manager instruction device 17 creates general ledger data for the server device 15 based on business data such as billing data and payment data sent from the input devices 1 to 3 and stored. Issue journal entry instructions. The manager instruction device 17 has an input device and a display device for this purpose.

  The auditing device 16 is a terminal used for accounting audits. When performing an audit, it is often the case that one transaction is designated from the general ledger and a voucher that proves the transaction is confirmed. The auditing device 16 displays the general ledger 10 and accepts designation of transactions to be audited by the user. Information specifying the audit target is transmitted from the auditing device 16 to the server device 15. The server device 15 creates tracking data related to the specified transaction to be audited, searches for voucher data that proves the transaction, and returns the data to the auditing device. The auditing device 16 displays the received tracking data and voucher data, and the user performs an audit by browsing and comparing them. The auditing device 16 has an input device and a display device for performing the above processing.

  FIG. 2 shows an example of the contents of the product master 4. The merchandise master 4 holds information on individual general merchandise to be rented and sold. Information on the product master 4 is set in advance when the system is in operation.

  FIG. 3 shows an example of the contents of the billing data 5. The billing data 5 holds a billing number, a billing date, a customer name, a billing amount for the current month, a discount amount, and a subtotal for each billing. The billing data 5 is empty in the initial state. When a bill is issued according to the business at each business office or the like, the contents of the bill are input as billing data by the input devices 1 to 3 and transmitted to the server device 15. The billing data 5 in FIG. 3 is obtained by accumulating data transmitted in such a manner.

  FIG. 4 shows an example of the contents of the billing specification data 6. The billing details data 6 shows details of the billing data 5 described above, and holds a billing number, a merchandise management code, a merchandise name, a start date, an end date, a quantity, a unit, and a billing amount. The billing details data 6 is empty in the initial state. When the above billing data is sent, the details are also sent at the same time, so that the detailed data sent in such a manner is stored as billing details data 6 in FIG.

  FIG. 5 shows an example of the contents of the deposit data 7. The deposit data 7 holds a deposit number, a deposit date, a customer name, a counterpart account item, a deposit amount, and a denomination. The deposit data 7 is empty in the initial state. When payment is confirmed at each business office or the like, the contents of the payment are input by the input devices 1 to 3 and transmitted to the server device 15. The deposit data 7 in FIG. 5 is obtained by accumulating data transmitted in such a manner.

  FIG. 6 shows an example of the contents of the subject master 8. The subject master 8 holds the names of account items (sales, accounts receivable, cash, etc.) used for journal entries in this system, and the corresponding subject codes. Information on the subject master 8 is set in advance when the system is in operation.

  FIG. 7 shows an example of the contents of the journal pattern setting table 9. The journal pattern setting table 9 holds combinations of subjects when journaling business data. For example, “sales” of the “billing” business indicates that the account is debited with the account code “K002” (accounts receivable) and the credit is accounted with the account item code “K001” (sales). The information in the journal pattern setting table 9 is set in advance when the system is operating.

  FIG. 8 shows an example of the contents of the general ledger 10. The general ledger 10 assigns a process ID corresponding to one account item for each journal process, and holds an account item code, a recording date, a description, a debit amount, and a credit amount. The general ledger 10 is empty in the initial state. When the journalizing instruction is transmitted from the management instruction device 17, the server device 15 journalizes the business data (billing data 5, billing detail data 6, and receipt data 7) that have been input and accumulated so far, and totals them. Add to account ledger 10 Here, in the summary column, the account item code of the other party viewed from the account item code in the journal is entered. Further, in the journal entry, an amount is entered in either the debit or credit column depending on whether the account item code is located on the debit or credit side of the journal pattern setting table of FIG. For example, the data of the process ID “S0000001” corresponds to the “billing / sales” journal pattern of FIG. 7. In this journal pattern, the account code “K001” (sales) is located on the credit side. Amount is charged only in the credit column. Further, in this journal entry pattern, the counterpart account code of “K001” is “K002” (Accounts receivable), so “K002” is entered in the description column.

  FIG. 9 shows an example of the contents of the journal selection data 11. The journal selection data 11 holds a recording date when the journal processing is performed, a processing ID given at the time of the journal processing, an account item code, a loan classification, a voucher number, a merchandise management code, and a source business. The journal selection data 11 is empty in the initial state. Here, the loan category indicates a category in which the account item code is debited or credited in the processing ID of the general ledger 10. The journal selection data 11 is created at the same time when a journal instruction is transmitted from the management instruction device 17 and the general ledger 10 is created.

  FIG. 10 shows an example of the contents of the billing tracking data 12. The billing tracking data 12 has the same data format as the billing data 5 of FIG. The billing tracking data 12 is empty in the initial state. When an audit instruction is transmitted from the auditing device 16 specifying a transaction (audit object) for one bill in the general ledger 10, the server device 15 creates billing tracking data for tracking the transaction regarding the bill. Is set as the billing tracking data 12 of FIG. Specifically, the transaction ID of the transaction of the designated general ledger 10 is searched from the journal selection data 11 of FIG. 9, and another journal selection data of the same voucher as the journal selection data 11 is further searched. The billing tracking data 12 of FIG. 10 is created from these data. At this time, since the information from the voucher has not been acquired, the customer name is left blank.

  FIG. 11 shows an example of the contents of the billing details tracking data 13. The billing details tracking data 13 has the same data format as the billing details data 6 of FIG. The bill detail tracking data 13 is empty in the initial state. When the billing tracking data 12 of FIG. 10 is created, billing detail tracking data 13 is created at the same time. At this time, since information from the voucher is not acquired, the product information and period are left blank.

  FIG. 12 shows an example of the contents of the deposit tracking data 14. The deposit tracking data 14 has the same data format as the deposit data 7 of FIG. The deposit tracking data 14 is empty in the initial state. When an auditing instruction is sent from the auditing device 16 specifying a transaction (audit object) related to one deposit in the general ledger 10, the server device 15 creates deposit tracking data for tracking the transaction related to the deposit. Is set as the receipt tracking data 14 of FIG. The procedure for creating the deposit tracking data 14 is the same as the bill tracking data 12 and the bill details tracking data 13 described above. At this time, since the information from the voucher has not been acquired, the customer name is left blank.

  FIG. 13A is a flowchart showing a procedure of automatic journal entry start processing in the server device 15. In the automatic journal processing, first, data transmitted from the terminal (input devices 1 to 3) is received in step 21, and business data is created based on the received data in step 22. This is a process of accumulating invoices and payment data for rental business sent from the input devices 1 to 3 as the charge data 5, the billing details data 6, and the payment data 7. In the process of repeating this data accumulation, it is determined in step 23 whether there is a journal entry instruction from the management instruction device 17. In response to this journal entry instruction, in step 24, for the accumulated business data 5, 6 and 7, a journal pattern matching the business is obtained from the journal pattern setting table 9 of FIG. In step 25, according to the journal pattern, the journal result is added to the general ledger 10 of FIG. Further, in step 26, the origination business used in the journal entry and the process ID to the general ledger are stored in the journal selection data 11 of FIG. 9 together with the journal pattern.

  FIG. 13B is a flowchart showing the procedure of the audit process in the server device 15. In step 31, an audit instruction including information specifying the audit target transmitted from the audit device 16 is received. In step 32, the process ID to be audited is searched from the journal selection data 11 of FIG. 9, and other journal selection data having the same voucher number as the searched journal selection data is searched. In step 33, the transaction of the process ID searched in step 32 is searched from the general ledger 10 in FIG. Next, in step 34, the transaction source business of the transaction to be audited is determined. This can be determined from the searched journal selection data. When the origin business is billing, billing tracking data 12 (FIG. 10) and billing details tracking data 13 (FIG. 11) are created in step 35. When the origin business is payment, in step 36, payment tracking data 14 (FIG. 12) is created. In step 37, based on the voucher number of the journal selection data searched in step 32, business data (billing data 5, billing details data 6, payment data 7, etc.) of the voucher number is acquired. In step 38, the tracking data created in steps 35 and 36 and the business data acquired in step 37 are returned to the auditing device 16 for display.

  FIG. 14 shows a specific example of the operation at the time of journal entry in the server device 15. When a journalizing instruction is transmitted from the management instruction device 17 in a state where the billing data 5 as shown in the figure is accumulated, the server device 15 performs the journal pattern setting table 9 of FIG. The billing data 5 is journalized according to the following. This corresponds to steps 24 and 25 in FIG. In step 41, the billing sales journal is executed for the billed amount for the current month, and data with the process IDs of the general ledger 10 S0000001 and S0000005 is added. Further, in step 42, the billing discount journal is executed for the discount amount, and thereby the data with the process ID of the general ledger 10 of S0000002 and S0000006 is added. Further, the server device 15 adds the data to the general ledger 10 and registers it in the journal selection data 11 of FIG. 9 in steps 43 and 44. In step 43, the journalizing process in step 41 is registered, and in step 44, the journalizing process in step 42 is registered. With this journal selection data 11, correspondence between each journal and the voucher number corresponding to the journal can be taken. Steps 43 and 44 correspond to step 26 in FIG.

  FIG. 15 shows a specific example of the operation at the time of auditing in the server device 15. Assume that an auditing instruction specifying a transaction with a process ID of S0000006 is sent as an audit target from the auditing device 16 to the general ledger 10 created by performing journal entries as shown in FIG. 51). At this time, in step 52, the server device 15 searches the journal selection data 11 (FIG. 9) for the processing ID to be audited, and specifies the voucher number. In step 53, another journal selection data having the same voucher number is searched. As a result, the journal selection data 11 shown in FIG. 15 is retrieved. This process corresponds to step 32 in FIG. Next, billing tracking data 12 is reversely generated from the results of steps 52 and 53 and the general ledger 10, and billing data of the voucher number specified in step 52 is extracted and transmitted to the auditing device 16. This process corresponds to steps 35, 37, and 38 in FIG. The auditing device 16 displays the billing tracking data 12 and the billing data 5 shown in FIG. 15, and the auditing is performed by collating these in step 55.

  In the above embodiment, an example in which the present invention is applied to a rental business such as a construction machine has been described. However, the present invention is not limited to this, and the present invention can be applied to accounting systems of various types of business.

The block diagram which shows schematic structure of the automatic journalizing system of one embodiment of this invention Diagram showing the contents of the product master Diagram showing the contents of billing data Diagram showing the contents of billing details data Diagram showing the contents of deposit data Diagram showing the contents of the subject master Figure showing the contents of the journal pattern setting table Diagram showing the contents of the general ledger Figure showing the contents of journal selection data Diagram showing the contents of billing tracking data Diagram showing details of billing details tracking data Diagram showing the contents of deposit tracking data Flow chart showing the outline of the automatic journal processing procedure and the procedure to reversely create business data from journal results during an accounting audit Figure showing a specific example of the operation at the time of journal entry A diagram showing a specific example of operations during an audit

Explanation of symbols

  1, 2, 3 ... input device, 4 ... merchandise master, 5 ... billing data, 6 ... billing details data, 7 ... deposit data, 8 ... subject master, 9 ... journal entry pattern setting table, 10 ... general ledger, 11 ... Journal selection data, 12 ... billing tracking data, 13 ... billing details tracking data, 14 ... deposit tracking data, 15 ... server device, 16 ... auditing device, 17 ... management instruction device.

Claims (3)

An electronic accounting system with a voucher tracking function,
Input means for inputting business data based on a voucher with a voucher ID identifying the voucher;
Storage means for storing the input business data;
The business data is journalized and added to the general ledger with a process ID, and the correspondence between the process ID and the voucher ID of the business data that is the source of the data of the process ID is stored as journal selection data An electronic accounting system comprising: The electronic accounting system according to claim 1,
Means for receiving an audit instruction specifying one data of the general ledger as an audit target;
A process ID of one piece of data in the general ledger to be audited is acquired, the process ID is searched from the journal selection data, a voucher ID corresponding to the process ID is acquired, and the voucher ID is further converted into the journal. Journal selection data search means for searching from selection data and obtaining another processing ID corresponding to the voucher ID;
Tracking data creation means for extracting data of all process IDs acquired by the journal selection data search means from the general ledger and creating tracking data obtained by reconstructing the original business data from the data;
Means for obtaining business data of the voucher ID obtained by the journal selection data retrieval means from the storage means;
The electronic accounting system further comprising: means for displaying the tracking data and the business data of the voucher ID so that they can be compared and contrasted. The electronic accounting system according to claim 1 or 2,
The business accounting data is data relating to billing or depositing.

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