JP2003058814A - Financial accounting processing apparatus and method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a financial accounting processing apparatus and a financial accounting processing method, which can easily journalize charged and non- charged contents. SOLUTION: This apparatus is provided with a composite journalizing master storage means for storing a plurality of outline data including a plurality of account items divided into taxable and tax-free items and having codes, a 1st display means allowed to be accessed about the outline data from the master storage means and capable of displaying a plurality of accounting items belonging to the outline corresponding to the code and a tax included amount column, a tax amount column and a tax excluded amount column corresponding to the accounting item, an arithmetic means for automatically calculating a tax amount and a tax excluded amount while referring to a tax division by inputting the tax included amount to the tax included amount column displayed on the 1st display means, a 2nd display means for respectively displaying the calculated tax amount and the tax excluded amount in the tax amount column and the tax excluded amount column, and a storage means for storing the tax included amount, the tax amount and the tax excluded amount.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a financial accounting processing apparatus and accounting processing method, and more particularly to a financial accounting processing apparatus and financial accounting processing method capable of automatically taxable / tax-exempt journal entry.

[0002]

2. Description of the Related Art In financial accounting processing, journals for taxation, particularly taxation / non-taxation of consumption tax, frequently occur, and therefore accounting experience and a large amount of work are required for the processing. However, at the accounting processing site, a person with little experience in accounting often performs accounting processing, which makes it difficult to make journal entries regarding consumption tax exemption and tax exemption.

[0003]

Therefore, there is a demand for a financial accounting processing apparatus and a financial accounting processing method that can easily perform taxable / non-taxable journal entry, and the present invention has been made in consideration of the above circumstances. An object of the present invention is to provide a financial accounting assortment processing device and a financial accounting processing method that can easily perform taxable / tax-free journal entry.

[0004]

In order to achieve the above object, according to one aspect of the present invention, a plurality of account data items to which taxable and non-taxable tax categories belong and a plurality of summary data with a code are stored. The journal entry master storage means and a plurality of account items belonging to the summary corresponding to the code are called from the summary journal master storage means by inputting a code from the input means, and a tax-included amount column corresponding to this account item. , A first display means for displaying a tax amount column corresponding to the tax amount column and a tax-excluded amount column corresponding to the tax amount column, and a tax amount for the tax amount column displayed on the first display unit. Is input, the tax amount and the tax-excluded amount are automatically calculated with reference to the tax classification, and the tax amount and the tax-excluded amount calculated by the calculation unit are indicated in the tax amount column and the tax amount. And second display means for displaying the respective amount fields, including tax amount, financial accounting processing unit is provided, characterized in that it comprises a storage means for storing tax and tax 抜金 amount.

As a result, even a person with little experience in accounting can
Easy entry of taxable and non-taxable journals.

In a preferred example, the tax-included amount column, the tax amount column, and the tax-excluded amount column displayed on the first display means are displayed on a payment slip provided with an entry column for entering necessary items for payment. It As a result, in the process of processing the payment slip, the tax amount and the tax-excluded amount are calculated, journalized, and taxable / tax-free journaling can be easily performed.

In a preferred example, the tax-included amount, tax amount, and tax-excluded amount stored in the storage means are stored for each account item. As a result, tax processing can be easily performed using this when filing tax returns.

Further, in a preferred example, when there is no summary corresponding to the input code in the summary data calling process from the composite journal master storage means, the tax account of the account item belonging to the summary of the displayed payment slip is included. Amount of money,
The tax amount and the tax-excluded amount are entered by the input means and displayed in the tax-included amount column, the tax amount column and the tax-excluded amount column, respectively.
Further, a code corresponding to the summary is added and stored in the composite journal master storage means. As a result, the code can be entered to call up the summary, and thereafter, it becomes unnecessary to enter the tax amount and the tax-excluded amount again.

In order to achieve the above object, according to another aspect of the present invention, a plurality of account items to which tax classifications of taxable and non-taxable belong in advance, and a plurality of summary data with a code are stored, Enter the code to call up the summary data, and select multiple account items belonging to the summary corresponding to the code, the tax amount column corresponding to this account item, the tax amount column corresponding to this tax amount column, and the tax exclusion corresponding to the amount column. By displaying the amount column and entering the amount including tax in this tax amount column, the tax amount and the tax-excluded amount are automatically calculated with reference to the tax classification,
There is provided a financial accounting method characterized by displaying a tax amount in the tax amount column and a tax-excluded amount amount in the tax-excluded amount amount column, and then storing the tax-included amount, the tax amount, and the tax-excluded amount. As a result, even inexperienced personnel can easily perform tax-related and tax-exempt journal entries.

[0010]

BEST MODE FOR CARRYING OUT THE INVENTION Embodiments of a financial accounting processing apparatus according to the present invention will be described below with reference to the drawings.

FIG. 1 is a conceptual diagram showing the configuration of a financial accounting processing device. The conceptual diagram of FIG. 1 is a diagram showing a system configuration of a computer system that stores contents necessary for journalizing, such as a composite classification summary master and a subledger file.

The financial accounting processing apparatus 1 as shown in FIG.
For example, the control unit 2 includes a CPU 2c and a memory 2m that stores a program for performing the processing illustrated in the flowchart of FIG. 2 as well as various control programs.

An input unit 3 such as a keyboard as an input means is connected to the control unit 2, and data necessary for the journalizing process is input from the input unit 3.

Further, the control unit 2 is connected to a display unit 4 for performing various displays, and a compound journal master for preliminarily storing tax, for example, taxable / non-taxable transaction of consumption tax as summary master data. A composite journal summary master storage device 5 as a storage means, a plurality of transaction details are transcribed as real-time loan transactions at the same time as journal entries at the same time as journal entries, a subledger file storage device 6 as a storage means, an approval display unit 7, an accounting The payment schedule file 8 managed by the accounting department is connected to the department for use in payment to the outside.

In the control unit 2, the CPU 2c has a memory 2m.
It has a function to calculate the amount including tax = the amount of tax + the amount of tax excluding according to the program stored in.

Further, the compound journal summary master storage device 5 stores the summary master 9 as shown in FIG. 3 as data. For example, the summary master 9 has a plurality of "summary" each having a code, each "summary" 9a includes a plurality of "account items" 9b, and each "account item" Is attached with a “tax classification” 9c of tax exemption / taxation.

The control unit 2 and the display unit 4 form a first display unit and a second display unit, and the CPU 2c of the control unit 2 and the memory 2m form an arithmetic unit.

Next, a method of taxable / non-taxable journal entry classification using a financial accounting processing apparatus according to the present invention will be described with reference to FIG.
This will be described with reference to the flowchart of FIG.

The person in charge starts up the financial accounting processing apparatus 1 according to the present invention, and the financial accounting processing item list 2 as shown in FIG.
1 is displayed on the display unit 4, and for example, “consumption tax journal entry” 22
Item is designated, and a payment slip in which the necessary items for payment are not entered, for example, a payment inquiry slip 8 is displayed as shown in FIG. 5 (ST1).

Next, the person in charge uses the window function to display the summary code table 9 as shown in FIG.
Select the appropriate code. Thereafter, the blank payment inquiry sheet 8 as shown in FIG. 5 is displayed again on the display unit 4.

Here, the selected code, for example, "22
As shown in FIG. 6, “22” and “23” are input to the payment inquiry sheet 8 (ST2).

The summary code table 9 may be displayed on the display unit using the window function as described above, or may be a code table printed on paper. Good.

When the code is entered, the control unit 2 determines whether the summary journal entry master storage device 4 has the summary entry code,
It is determined whether or not (ST3).

As described above and shown in FIG. 3, the compound journal summary master storage unit 4 stores, as data, the compound journal summary master 9 which divides the taxable transaction / non-taxation of the consumption tax corresponding to each code (2222). Has been done. This compound journal summary master 9 is, for example, in the “vehicle inspection set”, “tax exemption-sales department cost-insurance premium”, “tax exemption-sales department cost-automobile related tax”, “taxation-sales department cost-”.
Company-owned vehicle repairs "and" taxation-sales department costs-other hand quantities "are divided into four categories, and taxable and tax-free. In addition to the “vehicle inspection set” shown in FIG. 3, a large number of compound journal summary masters are created for each summary as illustrated in FIGS. 8 to 10, and the compound journal summary master storage device 5 is provided.
Stored in. This composite journal summary master 9 is not displayed at the time of taxable / nontaxable journaling of consumption tax using the flow shown in FIG. 2, and this display is in a format displayed by maintenance personnel during maintenance.

When the entered code is present, the control unit 2 causes the display unit 4 to display the payment inquiry slip 8A as shown in FIG.

In the payment inquiry sheet 8A shown in FIG. 6, a summary (vehicle inspection set) 24 corresponding to each code (2222) 23 is provided.
The account item 25 belonging to is displayed, and a tax-included amount column 26 corresponding to the account item 25, a tax amount column 27 and a tax-excluded amount column 28 in which the tax-included amount is divided into a tax amount and a tax-excluded amount are displayed.

The person in charge, in the displayed payment inquiry sheet 8a, shows the tax-included amount for each credit account item from the invoice etc. in the tax-included amount column 26.
(ST4).

When the amount is entered in the amount-of-tax column 26 for each credit account item, the control unit 2 uses the data of the compound journal summary master 9 stored in the compound journal summary master storage device 4 shown in FIG. The tax amount and the tax-excluded amount corresponding to the tax-included amount column 26 of each credit account item of the payment inquiry sheet 8A shown in FIG. 6 are automatically calculated and displayed in the tax amount column 27 and the tax-excluded amount column 28.

In this way, the payment inquiry slip 8A in which each debit account item is displayed (0 for tax exemption) and the items necessary for the payment procedure are transmitted to the supervisor in charge and is approved (ST5).

When this approval is made, a journal entry is made (ST
6) At the same time, four loan data are created for each account item, for example, "insurance premium", "automobile-related tax", "company-owned car repair", and "other hand quantity", and taxable. The tax-exempt transaction is specified, and these data and the above-mentioned tax-included amount, tax amount, and tax-excluded amount are stored in the file storage device 5. In addition, the data of the payment inquiry sheet 8A in which the tax-included amount, the tax amount (0 is displayed for tax exemption), the tax-excluded amount, and the items necessary for the payment procedure are described for each debit account item are stored in the payment schedule file 7 (ST7). .

In ST3, the code is input,
If the control unit 2 judges that the summary journal entry master storage device 4 does not have the summary input code, the account items are not displayed. Therefore, the person in charge checks the tax exemption / taxation as usual, and the input unit 3
From each of the credit account items, the tax-included amount, the tax amount, and the tax-excluded amount of each credit account item are input (ST8).

After this input, the work of the steps after ST5 is performed. The unregistered code and the summary are stored in the composite journal summary master storage device 4 and added to the code table 9. As a result, by entering the code, the summary can be called, and thereafter, it becomes unnecessary to enter the tax amount and the tax-excluded amount again.

In the taxation / non-taxation journal entry method for consumption tax as described above, by entering a code in the displayed payment slip for the summary to be paid, the debit account items belonging to the summary can be displayed. In addition, by inputting the tax-included payment amount to this debit account item, taxable / tax-free is automatically classified for each debit account item, and the tax amount and tax-excluded amount are calculated in the process of processing payment slips.
Since the journals are journalized, even a person with little accounting experience can easily perform taxable / tax-free journalizing. By storing the tax-included amount, the tax amount, and the tax-excluded amount thus sorted, the consumption tax processing can be easily performed by using the tax-included amount, the tax-excluded amount and the tax-excluded amount.

[0034]

According to the financial accounting processing apparatus according to the present invention, it is possible to provide a financial accounting processing apparatus and a financial accounting processing method by which a person with little experience in accounting can easily perform tax-related / tax-free journal entry.

[Brief description of drawings]

FIG. 1 is a block diagram of a financial accounting processing apparatus according to the present invention.

FIG. 2 is a flowchart of a financial accounting processing method according to the present invention.

FIG. 3 is an explanatory diagram of a compound journal master used in the financial accounting method according to the present invention.

FIG. 4 is an explanatory diagram of a list of financial accounting processing items used in the financial accounting processing method according to the present invention.

FIG. 5 is an explanatory diagram of a non-input payment inquiry slip used in the financial accounting method according to the present invention.

FIG. 6 is an explanatory diagram of a summary code table used in the financial accounting processing method according to the present invention.

FIG. 7 is an explanatory diagram of a completed payment inquiry slip used in the financial accounting processing method according to the present invention.

FIG. 8 is an explanatory diagram of a compound journal master used in the financial accounting method according to the present invention.

FIG. 9 is an explanatory diagram of a compound journal master used in the financial accounting method according to the present invention.

FIG. 10 is an explanatory diagram of a compound journal master used in the financial accounting method according to the present invention.

[Explanation of symbols]

1 Financial accounting processor 2 control unit 2c CPU 2m memory 3 input section 4 Display 5 Compound journal master storage 7 Subledger file storage device display 8 payment plan file 9 Summary Master

Claims (5)

[Claims] 1. A composite journal master storage means in which a plurality of account items having tax classifications of taxable and non-taxable belong and a plurality of summary data with a code are stored, and from the composite journal master storage means by inputting a code from an input means. The summary data is called, and a plurality of account items belonging to the summary corresponding to the code, a tax amount column corresponding to this account item, a tax amount column corresponding to this tax amount column, a tax-excluded amount corresponding to the tax amount column By inputting the tax-included amount in the first display unit displaying a column and the tax-included amount column displayed in the first display unit, the tax amount and the tax-excluded amount are automatically referred with reference to the tax classification. A calculation means for calculating the amount of money, a second display means for displaying the tax amount and the tax-excluded amount calculated by the calculation means in the tax amount column and the tax-excluded amount column, respectively, and the tax-included amount, the tax amount, and Financial accounting apparatus characterized by having a storage means for storing 抜金 amount. 2. The tax-included amount column, the tax amount column and the tax-excluded amount column displayed on the first display means are displayed on a payment slip provided with an entry column for entering necessary items for payment. The financial accounting processing device according to claim 1, which is characterized in that. 3. The financial accounting processing apparatus according to claim 1, wherein the tax-included amount, the tax amount, and the tax-excluded amount stored in the storage unit are stored for each account item. 4. In the process of calling the summary data from the composite journal master storage means, if there is no summary corresponding to the input code, the tax-included amount, tax amount and tax of the account item belonging to the summary of the displayed payment slip. The withdrawal amount is input by the input means and displayed in the tax-included amount column, the tax amount column and the tax-excluded amount column, respectively, and further, the code corresponding to the summary is attached and stored in the composite journal master storage means. The financial accounting processing device according to claim 2. 5. A plurality of account items to which tax categories of taxation and tax exemption belong in advance are stored, a plurality of summary data with a code are stored, a code is input to call the summary data, and the corresponding code is handled. Display multiple account items belonging to the summary, tax-included amount column corresponding to this account item, tax amount column corresponding to this tax amount amount column, tax-excluded amount column corresponding to the amount column, and enter tax-included amount in this tax-included amount column By doing so, the tax amount and the tax-excluded amount are automatically calculated with reference to the tax classification, the tax amount is displayed in the tax amount column and the tax-excluded amount column is displayed in the tax-excluded amount column. And a financial accounting method characterized by storing the tax-excluded amount.