JPWO2004017240A1 - Prepared by the International Searching Authority as shown below. Accounting data management system, management method, and management program - Google Patents

Abstract

A plurality of accounting tables in which accounting data is registered in each data cell are stored, and an accounting database that manages these accounting tables under predetermined hierarchy conditions and association conditions, and accounting data to be registered in the accounting database are stored. The input accounting data input unit and the input accounting data are registered in a desired data cell of a desired accounting table of the accounting database, and when the input accounting data is transaction data or summary data, Under the stratification condition and the association condition, the aggregated data calculated based on the transaction data or the aggregated data is calculated, and the calculated aggregated data is registered in the corresponding data cell of the corresponding accounting table of the accounting database. The accounting data registration department, any accounting table stored in the accounting database, and any accounting table Of the accounting data registered in the meter table, and an accounting data output section outputting at least one.

Description

  The present invention relates to an accounting data management system and management method used in the field of corporate accounting and the like, and an accounting data management system program.

In corporate accounting, the financial status and business results of a company are clarified based on transaction records, and the results are settled for each fiscal year and used for financial management and management planning, as well as shareholders, investors and creditors. Report to interested parties outside the company. For this reason, accounting using double-entry bookkeeping has been conventionally performed.
In double-entry bookkeeping, first, daily transactions are broken down into debit and credit elements, and work (journaling work) is performed to determine account items and amounts to be attached to each element. The result of the journal is put together with an explanation (small writing) about the transaction, and in a journal or journal slip (hereinafter, unless otherwise specified, these are collectively referred to as “journal book”). Filled in.
As a specific example, when 10 products B are sold to A company on March 18 for 100 yen in cash, this transaction is 100 yen in debit account and 100 yen in credit account. Journalized as “sales” of 100 yen. In the journal and journal slip, the journal result relating to this transaction and the description (summary) of the transaction are usually recorded as follows.
Debit Creditor Summary Cash 100 Sales 100 Go to A company B, 10 items, 3/18
Next, each element described in the journal book or journal slip is transferred to the ledger (account ledger), and these elements are arranged for each account item (posting work). Further, the total amount or balance of the debit / credit elements described in the ledger is aggregated for each account item to create a trial balance, and the accuracy of posting from the journal to the ledger is verified (aggregation work).
Through the above journaling, posting, and aggregation operations, the daily transactions of the company are systematically recorded in various books such as a journal, ledger, and trial balance. In the closing period of the company's fiscal year-end, after the closing of accounts and book closing (book closing procedures) are performed, the company's financial condition and business results, etc. are based on these closed books. Financial statements representing information about
Typical financial statements include balance sheets, income statement, cash flow statement, and so on. The Balance Sheet (B / S) is a document that contrasts all assets with all liabilities and capitals in order to clarify the financial position of a company at a point in time. The profit and loss statement (Profit and Loss Statement: P / L) shows the difference between the total income and the total cost belonging to the period in order to clarify the business performance of the company in one period, It is a document displaying. Cash flow statements (C / F) is a statement of cash flow status over a period of time, divided into three activity categories: operating activities, investing activities and financial activities.
As described above, double-entry bookkeeping enables daily creation of financial statements such as balance sheets and profit and loss statements by recording daily transactions of companies in various books in a continuous and organized manner. It can be said that this is a mechanism. In recent years, computer programs (accounting software) for various accounting processes have been developed, and there are an increasing number of companies that perform accounting, but most of these accounting software does various tasks associated with double-entry bookkeeping. The accounting work is streamlined by automation and computer processing, and the work procedure basically follows the double-entry bookkeeping mechanism.
On the other hand, a matrix accounting table is a technique for further simplifying the double entry bookkeeping work procedure itself. A matrix accounting table is a two-dimensional matrix (matrix) composed of a large number of data cells arranged vertically and horizontally, and is realized in the form of a paper medium or a matrix sheet of spreadsheet software. Account items are expanded in rows (columns) and columns (rows), respectively, and in the top row and the leftmost column, initial aggregated values of each account at the start of recording (that is, each account in the previous fiscal period). The cell into which the carry-over amount) is input and the cell into which the total value of each account at the present time is input are arranged in the bottom row and the rightmost column. At the end of the fiscal year, the value of the cell in the bottom row and the rightmost column at that time becomes the total result of each account in the current fiscal year.
When a transaction is recorded in the matrix accounting table, the credit and debit accounts associated with the transaction are selected from the matrix rows and columns, respectively, and the data related to the transaction (transaction data) is entered in the data cell where the selected row and column intersect. ). For example, if you want to record the contents of the transaction listed above as an example, just enter the number “100” in the cell where the “cash” column and the “sales” row in the matrix intersect, and the data related to this transaction can be handled. It is registered in a state classified for each account item. Further, transaction data is aggregated for each credit and debit account item, and data (aggregated data) relating to the aggregated result is registered in the cells in the bottom row and the rightmost column, respectively. When using spreadsheet software, it is possible to configure this aggregated data work to be automatically performed with the registration of transaction data by creating an appropriate macro.
By recording transaction data in this way, the matrix accounting table displays a summary of the results of transactions at that time, in a state of being classified for each account item, and the aggregation of each account at the latest time. The result is also displayed. In addition, by selecting and organizing the aggregated results of each account at any time, various financial statements such as the balance sheet at the start of the recording and at that time, and the income statement for that period can be created. it can.
In this way, according to the matrix accounting table, it can also serve as various books such as journals, ledgers, trial balances, etc. in conventional double-entry bookkeeping, as well as centralize transaction recording destinations and work such as journaling and posting Can be omitted, which reduces the burden associated with transaction recording. In addition, since the total results of transactions and the total results of each account are classified and displayed, it is possible to obtain a comprehensive and comprehensive view of a company's current financial condition and business results up to the present. In addition, financial statements can be prepared at any time.
However, the conventional corporate accounting techniques described above have the following problems.
(1). Issues associated with transaction recording In conventional corporate accounting using double-entry bookkeeping, journaling, posting, and tabulation must be performed when recording daily transactions. This requires a high level of skill, and a large-scale company has a large number of transactions and its contents are complicated, so that there is a problem that these operations take enormous effort. Even when various accounting software is used, the work procedure of double entry bookkeeping is basically followed, so there is a limit to the efficiency of the work.
In addition, using a matrix accounting table, as described above, does not require specialized knowledge of bookkeeping, and can easily record transactions compared to double-entry bookkeeping, but the types of transactions to be recorded are If there are many or complicated contents, the number of rows and columns in the matrix becomes enormous due to the large number of types of account items, making registration of transaction data difficult, and another advantage. The listability and overviewability of certain registration contents are also impaired.
More specifically, in bookkeeping accounting, there are various types of accounts, and various levels of detail. Therefore, in general corporate accounting, the types and details of accounts used for each company hierarchy and department are determined according to the type and number of transactions to be accounted for, as well as the type and number of transactions subject to accounting. A level is selected, and accounting data is recorded and managed based on the account (that is, under a unit different for each company, hierarchy, or department). In other words, when actually entering transaction data, it is necessary to set up account items at a very detailed level according to the level of each transaction entered. When grasping it, it is necessary to make it easier to grasp the overall picture of corporate accounting by using rather rough account items.
However, if you want to use a single matrix accounting table to enter the transaction status from the input of transaction data to the understanding of the accounting status of the entire company, account items with considerably finer levels will be added according to the type and level of each transaction entered. There is a need to expand the matrix into rows and columns in large quantities. Therefore, the number of rows and columns in the matrix becomes enormous, which makes it difficult to register transaction data and deteriorates the listability and overviewability of registered contents.
For these reasons, the matrix accounting table is rarely used for daily transaction recording and closing of accounts at the end of the accounting period. Therefore, when applying the matrix accounting table to daily transaction recording and settlement processing, the work associated with transaction recording is substantially simplified without losing the advantage of listing and overviewing of registered accounting data. A technology that can improve efficiency has been desired.
(2). Issues arising from the organizational structure of a company Many companies have a hierarchical organizational structure, and the unit (department) is often subdivided in the lower hierarchy. For example, in the case of a company having a tree-like organizational structure, the total company is subdivided into a head office and one or more branches, the head office and each branch are subdivided into a plurality of parts, and each part is subdivided into a plurality of sections. Each section is subdivided into multiple sections.
In a company with such a hierarchical organizational structure, the scope of accounting differs for each department (head office / branch, department, section, staff, etc.) and the minimum unit of information to be grasped about transactions Is also different. Specifically, in the lower-level departments (for example, a section), the scope of the organization to be accounted for is small, but it is necessary to record detailed information about each transaction as a summary. On the other hand, in the higher-level departments (for example, headquarters / branch offices), the scope of the organization subject to accounting is large, but detailed information about individual transactions is unnecessary, and the results of transactions in the lower-level departments can be used There are many.
In this way, in many companies, since the scope of accounting and the contents of transaction records differ for each department, it is difficult to unify accounting work between different departments and levels. Therefore, in the conventional corporate accounting technique, after the accounting work is performed independently for each department, the upper department uses the accounting results of the lower department. Therefore, even if the accounting work in each department is made efficient, there is a problem that the efficiency of the accounting work for the entire company cannot be achieved unless the cooperation of information between departments and hierarchies is made efficient.
For the above reasons, even companies with a hierarchical organizational structure can easily exchange information related to accounting work between departments and between hierarchies, so that accounting work as a whole company can be unified and streamlined. Technology was desired.
(3). Issues associated with accounting audits The contents of work in corporate accounting and the correctness or propriety of the results obtained are subject to various accounting audits. For example, under the Commercial Code, all corporations must have an accounting auditor (certified) before disclosing financial statements such as balance sheets and profit and loss statements prepared during the fiscal year to shareholders and creditors. Accountants or audit corporations) and audits by the Board of Corporate Auditors are required.
In accounting audit work, if a problem with credibility is found in the financial statements, the journal or ledger is examined to identify related transactions, and in some cases, the transaction is described in the journal. It is required to confirm the details of the transaction with reference to the summary. However, from the contents of the financial statements that comprehensively represent the company's financial condition and business performance, it goes back to the journal that details each transaction, identifying the problem transaction and finding its summary. However, it is difficult to know details about the transaction if the summary of the corresponding transaction is not sufficiently described. Furthermore, as described above, companies having a hierarchical organizational structure often perform accounting work independently for each department and create books and the like individually. Therefore, since the work of confirming another book for each department while going back from the upper level to the lower level is added, the operation becomes more difficult and time-consuming.
Further, depending on the situation, it is necessary to search for documents (primary vouchers) such as slips, invoices, and receipts that are the basis of the recorded transaction and confirm the authenticity of the transaction. However, since such a primitive voucher is usually stored and managed separately from a book or the like, it is troublesome to specify a primitive voucher corresponding to each transaction described in the book. In addition, many of the original vouchers are paper media of different sizes and formats, and it is extremely difficult to organize and store them over a long period of time. In spite of rare opportunities, storage and management is a big burden for companies.
Therefore, at the time of an accounting audit, it is possible to efficiently identify related transactions from the contents of the financial statements, make it possible to easily refer to the details of the transactions and the data of the corresponding original vouchers, and save the labor of storing the original vouchers. There has been a demand for a technology that can reduce and efficiently store and manage these data over a long period of time while organizing these data.
The present invention has been made in view of the above problems (1) to (3). That is, the object of the present invention is to substantially simplify and improve the work associated with transaction recording without losing the listability and overviewability of the recorded contents, and unify accounting work regardless of the difference in department or hierarchy. An accounting data management system and management method using a matrix accounting table, and a program for the accounting data management system, which can be specified and facilitates identification of individual transactions at the time of an accounting audit and reference of details thereof Exist.

As a result of intensive studies to solve the above-mentioned problems, the present inventors manage a plurality of accounting tables in which accounting data is registered in each data cell under predetermined hierarchy conditions and association conditions. By configuring to automatically calculate and register the aggregated data related to the input transaction data based on the hierarchization condition and the association condition, it is possible to manage the transaction without compromising the listability and comprehensiveness of the recorded contents. Work related to records can be substantially simplified and streamlined, accounting work can be unified regardless of the divisions and levels within the organization, and individual transactions can be identified at the time of the accounting audit and the details can be referenced. The present invention has been completed by finding that the above problems can be solved effectively.
That is, the gist of the present invention represents information relating to accounting, including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). A system for managing data (hereinafter referred to as “accounting data”), which stores a plurality of accounting tables in which accounting data is registered in each data cell, and each accounting table belongs to one of a plurality of hierarchies. Transaction data registered in the data cell of the accounting table belonging to the same or lower hierarchy of the accounting table, and the aggregated data registered in the data cell of each accounting table And / or an accounting database for managing the plurality of accounting tables under an association condition such that the accounting data is aggregated based on the aggregation data; An accounting data input unit for inputting accounting data to be registered in the accounting table of the database, and registering the accounting data input by the accounting data input unit in a desired data cell of a desired accounting table of the accounting database When the input accounting data is transaction data or aggregated data, the aggregated data that is aggregated based on the transaction data or aggregated data is calculated under the above stratification condition and association condition, Registered in the corresponding data cell of the corresponding accounting table of the accounting database, any accounting table stored in the accounting database, and any accounting table registered in the accounting database An accounting data output unit that outputs at least one of accounting data It consists in over data management system (claim 1, wherein).
Another gist of the present invention is information relating to accounting, including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). One or more systems including a server, an input terminal and an output terminal configured to be able to communicate with the server via a communication network The server stores a plurality of accounting tables in which accounting data is registered in each data cell, and each accounting table belongs to one of a plurality of hierarchies, and each accounting table Transaction data registered in the data cell of the accounting table that belongs to the accounting table that belongs to or below the accounting table And / or an accounting database for managing the plurality of accounting tables under predetermined stratification conditions and association conditions, and accounting data to be registered in the accounting database so that the data is aggregated based on the aggregated data, The accounting data receiving unit received via the network from the input terminal, and the accounting data received by the accounting data receiving unit are registered in a desired data cell of a desired accounting table of the accounting database and input When the accounting data obtained is transaction data or aggregated data, the aggregated data calculated based on the transaction data or aggregated data is calculated under the stratification condition and the association condition. Accounting data registered in the corresponding data cell of the accounting table corresponding to the accounting database. A registration unit, an arbitrary accounting table stored in the accounting database, and at least one of accounting data registered in the arbitrary accounting table, and transmitted to the output terminal via the network A data transmission unit, and the input terminal inputs accounting data to be registered in the accounting database of the server, and the accounting data input by the accounting data input unit, An accounting data transmission unit for transmitting to the server via the network, and the output terminal transmits the accounting table and / or accounting data output from the accounting database of the server from the server to the network. The accounting data receiving unit received via the accounting data and the accounting table and / or accounting data received by the accounting data receiving unit. An accounting data output system for outputting data to the accounting data management system (claim 14).
In addition, another gist of the present invention relates to accounting, including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). A method of managing data representing information (hereinafter referred to as “accounting data”), which stores a plurality of accounting tables in which accounting data is registered in each data cell, and each accounting table is one of a plurality of hierarchies. Transaction data and / or registered in the data cell of the accounting table belonging to the same hierarchy as the accounting table or in a lower hierarchy An accounting database that manages the plurality of accounting tables under predetermined stratification conditions and association conditions so that the data is aggregated based on the aggregated data. The accounting data registration receiving step for receiving the accounting data to be registered in the accounting database, and the accounting data received by the accounting data registration receiving step are registered in the desired data cell of the desired accounting table of the accounting database. In addition, if the accepted accounting data is transaction data or aggregated data, the aggregated data to be aggregated based on the transaction data or aggregated data is calculated under the stratification condition and the association condition. An accounting data registration step of registering the calculated aggregate data in a corresponding data cell of a corresponding accounting table of the accounting database, an arbitrary accounting table stored in the accounting database, and an arbitrary accounting table Output at least one of the set accounting data Characterized in that it comprises an accounting data output step consists in the accounting data management method (paragraph 22 claims).
In this way, in the present invention, a plurality of accounting tables are managed based on predetermined stratification conditions and association conditions, and aggregated data related to the input transaction data is obtained under these stratification conditions and association conditions. Since it is configured so that it is automatically calculated and registered in the corresponding data cell, the aggregated data of each hierarchy associated therewith is automatically updated by simply inputting the data of transactions that occur daily. Accordingly, work such as journal entry, posting, and tabulation in the conventional double-entry bookkeeping becomes unnecessary, and the work associated with transaction recording is greatly simplified.
In addition, since transaction data and aggregated data of each accounting table are managed in association with each other between hierarchies, if the accounting table hierarchy is set appropriately according to the company hierarchy, the organizational structure of the company will be complicated. Even in this case, the accounting work can be unified.
In addition, by tracing back the accounting table from the upper hierarchy to the lower hierarchy, it becomes possible to easily identify individual transactions at the time of the accounting audit and to refer to the details thereof (Claim 1). Term, item 22).
Here, the accounting database stores, as at least a part of the plurality of accounting tables, a matrix accounting table in which account items are expanded in each row and each column, and the matrix accounting table belonging to the lower hierarchy is account items. The data cell belonging to the row or column of the predetermined account item of each matrix accounting table is set to the predetermined value of the matrix accounting table belonging to the same or lower hierarchy as the matrix accounting table. The matrix accounting table may be managed so as to be associated with a data cell belonging to a row or a column of an account item that is a detail of the account item (claims 2nd, 15th, 23).
In this way, the matrix accounting table is set according to the company's hierarchical structure and department structure, and by setting the account items more finely for the matrix accounting table belonging to the lower hierarchy, it is necessary for each company hierarchy and department. It is possible to refer to the information in a comprehensive manner or in a comprehensive manner (claims 2, 15, and 23).
Also, for transaction data input by the accounting data input unit, a voucher data input unit for inputting image data of a primitive voucher (hereinafter referred to as “voucher data”) that is the basis of the transaction, and the voucher data input A voucher database that stores the voucher data input by the section in association with a data cell of an accounting table of the accounting database in which the corresponding transaction data is registered, and corresponds to desired transaction data registered in the accounting database It may further comprise a voucher data output unit for outputting voucher data from the voucher database (claims claims 3, 16, 24).
In this way, if the transaction data registered in the accounting table is configured to store the image data of the original voucher as the basis of the transaction in association with it, the labor of storing the original voucher is reduced, and these data are systematized. In addition, it can be efficiently stored and managed over a long period of time, and it is possible to easily refer to the data of the original voucher corresponding to each transaction at the time of an accounting audit (Claims 3, 16, and 16). 24).
In this case, a data cell selection unit that can select any data cell of any accounting table in the accounting database, and when a data cell is selected by the data cell selection unit, the data cell is registered in the selected data cell. The voucher data output unit and / or the data output control unit for controlling the accounting data output unit may be further provided so as to output data related to the current accounting data (claim 4). Section).
Here, when transaction data is registered in the data cell selected by the data cell selection unit, the data output control unit outputs the voucher data corresponding to the transaction data from the voucher database. The voucher data output unit may be configured to be controlled (claim 5), and when the aggregated data is registered in the data cell selected by the data cell selection unit, You may comprise so that this accounting data output part may be controlled in order to output the transaction data and / or tabulation data used as tabulation sources of tabulation data (claim 6).
In this way, when any data cell of the accounting table is selected, the data related to the accounting data registered in the selected data cell (the voucher data corresponding to the transaction data, the aggregation source of the aggregation data, Accounting data), the system operator can easily refer to the accounting data related to this accounting data while referring to any accounting data. The work can be performed efficiently (claims 4 to 6).
In addition, when the accounting data to be registered in the accounting table of the accounting database is input by the accounting data input unit, data registration for authenticating the authority related to the accounting data registration (hereinafter referred to as “data registration authority”). In accordance with the authority authentication unit and the data registration authority authenticated by the data registration authority authentication unit, only the registration of the accounting data input by the accounting data input unit to the accounting table belonging to a specific hierarchy is permitted. The accounting data registration unit is controlled to perform registration in the data cell of the corresponding accounting table, and further includes a data registration restriction unit that restricts registration to the accounting table belonging to the other hierarchy. (Claim 7).
Alternatively, a data reference request receiving unit that receives a request (hereinafter referred to as a “data reference request”) related to a reference to an accounting table stored in the accounting database and / or accounting data registered therein, and the data reference request reception A data reference authority authenticating unit for authenticating authority relating to the data reference request (hereinafter referred to as “data reference authority”), and data authenticated by the data reference authority authenticating unit when the data reference request is received by the unit According to the reference authority, among the data reference requests accepted by the data reference request accepting unit, only the accounting table belonging to a specific hierarchy and / or the accounting data reference request is permitted, and the corresponding accounting table and / or The accounting data output unit is controlled to output the accounting data, and the group belonging to the other hierarchy It may be configured by further comprising a table and / or the data output limiting unit for limiting the output of the accounting data (Claim 8).
In this way, if it is configured to restrict the registration and reference of accounting data of accounting tables belonging to a specific hierarchy according to the authority of the person who requests registration and reference of accounting data, it can be applied to individual employees of the company. By setting appropriate authority, it is possible to control in detail the hierarchy of tables that can be registered / referenced by individuals, thus enabling detailed security management of accounting data (claims 7 and 8). .
Furthermore, at any point in time, a archival copy is created for at least a part of the plurality of accounting tables stored in the accounting database, information regarding the stratification condition and association condition, and creation of the copy You may comprise further comprising the archive database memorize | stored with the information regarding time (Claim 9th Claim).
In this way, by creating a archival copy of the accounting table at any point in time and storing it with information about the stratification and association conditions, and information about when the copy was made, the financial status at any point in time Can be confirmed and financial statuses can be compared between multiple arbitrary points in time, which contributes to the company's accounting work and financial management (claim 9).
In this case, as an editing operation of the accounting table stored in the accounting database, accounting that performs at least one of creation of a new accounting table, modification of the contents of the existing accounting table, and deletion of the existing accounting table A table editing unit may be further provided (claim 10).
In this way, it is possible to edit the accounting table such as creating a new accounting table, changing the contents of an existing accounting table, and deleting an existing accounting table. Furthermore, it is possible to easily and efficiently create appropriate accounting tables such as matrix accounting tables and financial statements, and modify and delete the created accounting tables according to the situation of each department. (10th range).
And a simulation accounting execution unit that performs a simulation based on virtual accounting data using an accounting table stored in the accounting database or a storage copy of the accounting table stored in the archive database. It may be configured (claim 11).
In this case, the simulation accounting execution unit schematically represents a desired accounting table stored in the accounting database and / or a archival copy of the desired accounting table stored in the archive database. A simulation accounting filter creation unit for creating a filter, a simulation accounting data input unit for inputting virtual accounting data (hereinafter referred to as “virtual accounting data”), and a virtual accounting input by the simulation accounting data input unit The data is registered in a desired data cell of the simulation filter created by the simulation accounting filter creation unit, and the accounting predicted in relation to the virtual accounting data under the stratification condition and the association condition Data (hereinafter “Prediction Meeting” Data ”), and the calculated forecast accounting data is registered in the corresponding data cell of the simulation filter, the simulation accounting data registration unit, the simulation filter, and the simulation filter. A simulation accounting data output unit that appropriately outputs at least one of the virtual accounting data and the forecast accounting data may be configured (claim 12).
Alternatively, the simulation accounting execution unit may include a plurality of simulation accounting tables based on a plurality of accounting tables stored in the accounting database and / or a storage copy of the plurality of accounting tables stored in the archive database. Are created and stored, and a simulation accounting database for managing the plurality of simulation accounting tables under corresponding stratification conditions and association conditions, and virtual accounting data (hereinafter referred to as “virtual accounting data”). The simulation accounting data input unit and the virtual accounting data input by the simulation accounting data input unit are registered in a desired data cell of a desired simulation accounting table of the simulation accounting database, and the predetermined accounting Under the stratification condition and the association condition, accounting data predicted in relation to the virtual accounting data (hereinafter referred to as “forecast accounting data”) is calculated, and the calculated forecast accounting data is the simulation accounting database. A simulation accounting data registration unit registered in a corresponding data cell of a corresponding simulation accounting table, an arbitrary simulation accounting table stored in the simulation accounting database, and a virtual registered in any simulation accounting table A simulation accounting data output unit that outputs at least one of accounting data and forecast accounting data may be included (claim 13th claim).
In this way, by configuring a simulation based on virtual accounting data using the accounting table and its archival copy, the effect of certain transactions and investments on the financial status and business performance of the entire company In addition, conditions necessary for achieving the overall sales target can be examined in detail with a simple operation (claims 11 to 13).
On the other hand, in the case of comprising a server and an input terminal and an output terminal, when the accounting data to be registered in the accounting database of the server is input by the accounting data input unit, It further includes a data registration authority transmitting unit that transmits information regarding the authority regarding registration of the accounting data (hereinafter referred to as “data registration authority”) to the server via the network, and the server includes the input terminal. A data registration authority receiving unit for receiving data registration authority information from the network, a data registration authority authenticating unit for authenticating the data registration authority based on the information received by the data registration authority receiving unit, According to the data registration authority authenticated by the data registration authority authentication unit, the accounting data received by the accounting data receiving unit Only the registration to the accounting table belonging to a certain hierarchy is permitted, and the accounting data registration unit is controlled so as to register in the data cell of the corresponding accounting table, and the registration to the accounting table belonging to other hierarchy is restricted. And a data registration restricting unit that does this (claim 17).
A data reference request receiving unit that receives a request (hereinafter referred to as a “data reference request”) related to a reference to the accounting table and / or accounting data registered therein by the accounting data transmitting unit; The data reference request received by the data reference request receiving unit, together with information on the authority related to the data reference request (hereinafter referred to as “data reference authority”), is transmitted to the server via the network. A data reference request / reference authority receiving unit for receiving the data reference request and the data reference authority from the output terminal via the network; and a data reference request receiving unit. Authenticate the data reference authority when the data reference request and the data reference authority are received A data reference authority authenticating unit, and an accounting table belonging to a specific hierarchy in the data reference request received by the data reference request accepting unit according to the data reference authority authenticated by the data reference authority authenticating unit and / or Only the accounting data reference request is permitted, the accounting data transmitting unit is controlled to output and transmit the corresponding accounting table and / or the accounting data from the accounting database, and the accounting belonging to the other hierarchy A table and / or a data output restriction unit for restricting the output of the accounting data may be further provided (claim 18).
In this way, by configuring the server having the same configuration as described above and the terminal having the accounting data input function or output function to be communicable via the communication network, the present invention can be configured as a client / client on the network. It can be realized as a server system, and even in large-scale enterprises where facilities such as stores and offices exist in a distributed manner, the accounting data can be registered and referred to efficiently at each facility, as described above. The advantages of the present invention can be enjoyed (claims 14 to 18).
Furthermore, another gist of the present invention is information relating to accounting, including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). Is a program for causing a computer to function as a system for managing data representing data (hereinafter referred to as “accounting data”), or each functional unit constituting the above-mentioned accounting data management system, or the above-mentioned accounting data management An accounting data management system program that causes the computer to function as each functional unit of the server, the input terminal, or the output terminal included in a system (claims 19 to 21). Section).
Thus, by providing a program for causing a computer to function as each means constituting the above system or each means constituting the above server and terminal, the above system or server can be used using an existing general-purpose computer. A terminal can be realized, which benefits the spread of the present invention (claims 19 to 21).

FIG. 1 is a functional block diagram schematically showing the configuration of an accounting data management system according to the first embodiment of the present invention.
FIG. 2 is a diagram showing a configuration example of a transaction input table which is a kind of accounting table stored in the storage unit in the accounting data management system according to the first embodiment of the present invention,
FIGS. 3A and 3B both show a configuration example of a matrix accounting table, which is a type of accounting table stored in the storage unit, in the accounting data management system according to the first embodiment of the present invention. FIG.
4 (a) and 4 (b) are diagrams each showing a configuration example of financial statements, which is a kind of accounting table stored in the storage unit, in the accounting data management system according to the first embodiment of the present invention. FIG. 4A shows a balance sheet, and FIG. 4B shows a profit and loss statement.
FIG. 5 is a diagram showing salary statement image data, which is a kind of voucher data stored in the storage unit, in the accounting data management system according to the first embodiment of the present invention.
6 (a), 6 (b), and 6 (c) are all the voucher data for a series of transactions stored in the storage unit in the accounting data management system according to the first embodiment of the present invention. FIG. 6A is a view showing an invoice, FIG. 6B is a receipt, and FIG. 6C is a view showing image data of a delivery note.
FIG. 7 shows the transaction data displayed on the display (output unit) when the transaction data can be input while referring to the voucher data in the accounting data management system according to the first embodiment of the present invention. It is a figure which shows an example of this input screen.
FIG. 8 is a table showing the correspondence between the user of the workstation 1 and the authority regarding registration and reference of the accounting data in the accounting data management system according to the first embodiment of the present invention.
FIG. 9 is a functional block diagram schematically showing the configuration of the accounting data management system according to the second embodiment of the present invention.

Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.
The accounting data management system according to the present invention includes information relating to accounting, including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). (Hereinafter referred to as “accounting data”).
The transaction data targeted by the present invention specifically includes, for example, the amount of each account when the transaction is decomposed into accounts, and the aggregate data includes, for example, each account item of each account decomposed For example. In addition to these transaction data and aggregated data, the accounting data includes various information related to accounting, such as explanation (summary) of details of each transaction and various information associated with settlement processing.
Here, “transaction” in this specification is synonymous with the transaction to be recorded in general double-entry bookkeeping, and is an element related to calculation of assets (assets / liabilities / capital) or an element related to calculation of profit / loss (revenue) -An event that accompanies an increase or decrease in costs. When a transaction is recorded, it is decomposed into each element of assets, liabilities, capital, income, and expenses, and further accounts, and an account item indicating the type of the account is attached to each account. In other words, the unit of record of the transaction is “account”. Below, examples of commonly used account types (account items) are classified according to the elements (assets, liabilities, capital, income, expenses) to which they belong.
・ Asset
Cash account, checking account, securities account, bills receivable account, accounts receivable account, loan account, merchandise account, land account, building account, equipment account, etc.
·liabilities
Bills payable, accounts payable, borrowing, corporate bonds, etc.
·capital
Capital account etc.
・ Revenue
Sales account, commission income received, interest income account, dividend income account, etc.
·cost
Purchase account, salary account, communication expense account, advertising expense account, interest expense account, etc.
In the accounting data management system of the present invention, a plurality of accounting tables in which the above accounting data is registered in each data cell are stored in an accounting database, and each accounting table belongs to one of a plurality of hierarchies. Transaction data and / or aggregated data registered in the data cell of the accounting table belonging to the hierarchy of the accounting table or the lower hierarchy under the conditions and the aggregated data registered in the data cell of each accounting table These accounting tables are managed under the association conditions such as those based on
When accounting data is input, it is registered in a desired data cell of a desired accounting table of the accounting database, and when the input accounting data is transaction data or aggregated data, the hierarchy Calculate the aggregate data to be aggregated based on the input transaction data or aggregate data under the attachment condition and the association condition, and register the calculated aggregate data in the corresponding data cell of the corresponding accounting table in the accounting database .
Preferably, at least a part of these accounting tables is configured as a matrix accounting table in which account items are expanded in each row and each column, and the account items are set more finely in a matrix accounting table belonging to a lower hierarchy, In addition, a data cell belonging to a row or column of a predetermined account of each matrix accounting table is replaced with a row of an account that is a detail of the predetermined account of the matrix accounting table belonging to a hierarchy lower than the matrix accounting table. These accounting tables are configured so as to be associated with data cells belonging to columns.
For the transaction data to be entered, the image data of the original voucher (hereinafter referred to as “voucher data”) that is the basis of the transaction is input together, and the corresponding transaction data is registered in the accounting table of the accounting database. It is also preferable that the information is stored in the voucher database in association with the position of the data cell.
Hereinafter, as an embodiment of the present invention, the above-described accounting data management system is configured as a stand-alone type workstation 1 having all functions (first embodiment), and can communicate with each other via a network. The description will be divided into a case where the server and the client are configured to have functions related to accounting database management and functions related to accounting data registration and reference (second embodiment).
(1) First embodiment
FIG. 1 is a functional block diagram schematically showing the configuration of an accounting data management system according to the first embodiment of the present invention. As shown in FIG. 1, the accounting data management system of the present embodiment includes an input unit 11, an output unit 12, a storage unit 13, a calculation / control unit 14, an image acquisition unit 15, and a large-capacity storage device 16. It is configured as a stand-alone workstation 1.
The workstation 1 incorporates a CPU, RAM, hard disk, and the like (not shown). The CPU executes various arithmetic processes according to programs stored in the hard disk, and data necessary for various arithmetic processes of the CPU is stored in the RAM. Are stored and updated as appropriate. The workstation 1 further includes various peripheral devices (input devices such as a keyboard and a mouse, output devices such as a display and a printer, a storage medium reading / writing device such as a CD-ROM drive and a floppy disk drive, and a communication network. Etc.) is built-in or connected, and is controlled by arithmetic processing of the CPU.
That is, the functions of the functional elements 11 to 16 described below are realized by the functions of the CPU, RAM, hard disk, and various peripheral devices. In other words, the workstation 1 Can be easily realized by using a normal information processing terminal having sufficient specifications (for example, various network servers, workstations, personal computers, etc.) having a CPU, a RAM, a hard disk, various peripheral devices, and the like. Is possible.
Hereinafter, these functional elements 11 to 16 will be described.
The input unit 11 is an input interface with a user of the workstation 1, and is used for calculation / control in the calculation / control unit 14 when the user of the workstation 1 operates the input unit 11. Various information such as accounting data is input. The input unit 11 is mainly configured by a data input device such as a keyboard and a mouse provided in the workstation 1, an image / video photographing device such as a video camera, a sound collecting device such as a microphone, and the like. The input unit 11 may be realized by various data input systems using a remote console via a communication network (not shown).
The output unit 12 is an output interface with the user of the workstation 1 and outputs various information such as an accounting table and accounting data to the user of the workstation 1. The output unit 12 is mainly configured by a printing device such as a printer provided in the workstation 1, a display device such as a display, a sounding device such as a speaker, and the like. Further, the output unit 12 may be realized by various data output operations by a remote console via a communication network (not shown).
Note that a known interactive interface such as GUI (Graphical User Interface) is applied as an interface between the input unit 11 and the output unit 12 so that the user of the workstation 1 can easily input and output data. It is preferable.
The storage unit 13 stores various information used in the workstation 1 under the control of the calculation / control unit 14 described later. The stored various information is controlled by the calculation / control unit 14 described later. Appropriate addition, update, and deletion can be performed. The storage unit 13 is mainly configured by a hard disk, an external storage medium, or the like provided in the workstation 1.
In particular, the storage unit 13 has a function as an accounting database for storing and managing accounting tables and a function as a voucher database for storing voucher data as its main functions. Here, among the various types of information stored in the storage unit 13, especially the accounting table and voucher data will be described.
The accounting table is a table composed of a plurality of data cells in which accounting data is registered. The storage unit 13 stores a plurality of such accounting tables and manages these accounting tables under predetermined stratification conditions and association conditions. Here, the tiering condition is that a plurality of hierarchies are determined in advance for management of accounting tables, and management is performed so that each accounting table belongs to one of these hierarchies. The association condition refers to transaction data and / or tabulation registered in the data cell of an accounting table belonging to a hierarchy equal to or lower than that of the accounting table. It is managed to be tabulated based on data. These conditions will be described in detail in the following description using specific examples of accounting tables.
The format of the accounting table is arbitrary, and an accounting table in an appropriate format may be appropriately created according to the type of accounting data to be recorded and the purpose of recording. Here, a transaction input table, a matrix accounting table, and a financial statement will be described as specific examples of accounting tables that are particularly useful.
The transaction input table is used for inputting daily transaction data into individual cells and summing up the contents so that they can be registered in a matrix accounting table to be described later. Among them, it belongs mainly to the lowest layer.
A configuration example of the transaction input table is shown in FIG. In the transaction input table of FIG. 2, each column has an account item (“Cash” and “Yamanaka 555” in FIG. 2) corresponding to the input contents, and each column has an input unit of transaction data (in FIG. 2). “September” to “August”) is set, and transaction data corresponding to the corresponding account item and input unit is input to each cell. In FIG. 2, the input unit is one month. However, the input unit is not limited to this. The unit is one week or one day, or other attributes (for example, “transaction number”, etc.) instead of the period. ) As a unit. Based on these input transaction data, the rightmost and bottommost cells contain totals for each account item and input unit, respectively, and the rightmost cell contains all account items and Totals for all input units are automatically aggregated and registered as aggregated data.
As described above, the matrix accounting table is a two-dimensional matrix (matrix) composed of a large number of data cells arranged vertically and horizontally, with account items expanded in rows (columns) and columns (rows). is there. In the storage unit 13, a plurality of matrix accounting tables are recorded from those showing detailed transactions to those showing a large frame, and these are managed under a predetermined stratification condition, whereby accounting tables In the hierarchical structure of the above, it occupies a plurality of layers mainly from the middle layer to the top layer.
FIGS. 3A and 3B show examples of the structure of the matrix accounting table stored in the storage unit 13. In each of the matrix accounting tables in FIGS. 3A and 3B, account items are expanded in each row and each column, and transaction data or aggregate data corresponding to the account items in the corresponding row and column are registered in each cell. The For example, in the cell where row number 9 “newspaper book expenses”, column number 0 “cash” and column number 1 “Yamanaka 555 current” in the matrix accounting table of FIG. The corresponding aggregated data in the transaction input table (the aggregated data of the cells where the row number 12 “total”, the column number 0 “cash” and the column number 1 “Yamanaka 555 current” intersect) is automatically registered. . In addition, based on these registered transaction data or aggregated data, the rightmost column and the bottommost column each have a total for each account of each row and each column. Totals for all line and column account items are automatically aggregated and registered as aggregate data.
Here, the matrix accounting table in FIG. 3 (a) belongs to a lower hierarchy than the matrix accounting table in FIG. 3 (b), and the level of the account items developed in the rows and columns is also finer. It has become. That is, the matrix accounting table in FIG. 3A corresponds to a cell where row number 1 “cash balance” and column number 11 “fixed expense” in the matrix accounting table in FIG. Account items ("cash", "Yamanaka 555 current", "Shinkin 10087 current" ... and "travel traffic" corresponding to the account items in the rows and columns of this cell ("cash current" and "fixed expenses") Expense "," Communication expense "," Shipping cost "...) are developed in the columns and rows of the matrix accounting table of FIG. Then, in the cell of row number 1 and column number 11 of the matrix accounting table of FIG. 3B, the total data registered in the lower right cell of the matrix accounting table of FIG. be registered.
That is, the storage unit 13 (accounting database) has a plurality of matrix accounting tables as exemplified in FIGS. 3A and 3B belonging to a lower hierarchy as a matrix accounting table in which account items are set in detail. The predetermined account item of the matrix accounting table that belongs to a row or column of a predetermined account item of each matrix accounting table and that belongs to a hierarchy lower than the matrix accounting table under the above stratified condition The management is performed under the stratification condition that is associated with the data cell belonging to the row or column of the account item that is the detail of the item.
A financial statement is a table that represents information relating to financial status, business results, and the like that are aggregated based on records of daily transactions, and includes a balance sheet and a profit and loss statement as described above. In the storage unit 13, the financial statements are not always stored, but are appropriately created based on other accounting tables as necessary. In the hierarchical structure of the accounting table, the accounting table is aggregated based on the data of the transaction input table and the matrix accounting table which belong to the uppermost layer or a layer close thereto and exist in the lower layer.
In FIG. 4, the example of a structure of the financial statement memorize | stored in the memory | storage part 13 is shown. 4A is a balance sheet and FIG. 4B is a profit and loss statement, both of which are automatically created based on the registration data of the matrix accounting table of FIG. 3B.
The various types of accounting tables described above, and the hierarchization conditions and association conditions for managing them can be realized by using various known database technologies. For example, when using computer spreadsheet software, you can set an accounting table in any format on a worksheet (work area consisting of a large number of cells), and realize layering conditions by setting layers on each worksheet. it can. In addition, for cells to which aggregated data is input, an appropriate macro is created based on other transaction data and / or aggregated data that is the aggregation source of the aggregated data, and the association condition is set by setting this macro. realizable.
On the other hand, the voucher data is image data of the original voucher acquired by the image acquisition unit 15 described later. Here, the original voucher is a document that is the basis of the transaction entered in the accounting table, and proves that the transaction was actually performed. This primitive voucher includes various documents such as invoices, receipts, payments, etc., depending on the type of transaction to be certified. As an example of voucher data, Fig. 5 shows image data of a salary statement, and Figs. 6 (a), (b), and (c) show image data of invoices, receipts, and invoices for a series of transactions. Show. These voucher data are stored in the storage unit 13 in association with the position of the data cell of the accounting table in which the corresponding transaction data is registered.
The calculation / control unit 14 performs various calculations necessary for the operation of the workstation 1, and each operation of the output unit 12 and the storage unit 13 according to the input information in the input unit 11 and the storage information in the storage unit 13. Is to control. The detailed function will be described later together with the description of the operation of the workstation 1. The calculation / control unit 14 is mainly configured by a CPU, a RAM, a hard disk, and the like provided in the workstation 1.
The image acquisition unit 15 acquires image data of a primitive voucher that serves as a basis for the transaction. The image acquisition unit 15 is mainly configured by an image scanner or the like provided in the workstation 1. Here, since the shape and format of the primitive voucher vary depending on the type of transaction that is the subject of the accounting record, the image scanner used as the image acquisition unit 15 uses the primitive voucher of various shapes and formats. It is preferable that the image data can be read and image data with sufficient resolution can be created.
The mass storage device 16 creates a archival copy for at least a part of the plurality of accounting tables stored in the storage unit 13 at an arbitrary time point, information on the stratification condition and the association condition, and This information is stored together with information about the copy creation time. The large-capacity storage device 16 is mainly configured by a hard disk, an external storage medium, or the like provided in the workstation 1, but the same as the storage unit 13 as long as a sufficient capacity can be secured. A hard disk, an external storage medium, or the like may be used.
As described above, the functions corresponding to the functional elements 11 to 16 of the workstation 1 are actually computer programs recorded on the hard disk (hereinafter referred to as “accounting data management workstation program”). Is read into the RAM, and the accounting data management workstation program is started and executed by the CPU, thereby realizing the operation of the CPU or the cooperative operation of the CPU with the RAM, the hard disk, various peripheral devices, and the like.
Here, the accounting data management workstation program is recorded in a computer-readable storage medium such as a CD-ROM, DVD-ROM, or MO disk, for example, and the workstation 1 has it as needed. It is preferable to use a storage medium reader (not shown) directly or by installing it on the hard disk of the workstation 1. Alternatively, the server program is recorded in an external storage area (another computer or the like) that can be accessed from the workstation 1 through the information communication network, and this is stored as necessary from the external storage area through the information communication network. It is preferable to use it directly or installed on the hard disk of the workstation 1.
Next, the operation of the accounting data management system of the present embodiment having the above configuration will be described. The operations in the accounting data management system of this embodiment are as follows: (a) operation related to management of accounting table in accounting database (accounting table management operation), (b) operation related to registration of accounting data and voucher data (registration operation), (c ) Operation related to reference of accounting table, accounting data and voucher data (reference operation), (d) Operation related to authentication of authority accompanying registration / reference of accounting data etc. (authority authentication operation), (e) Accounting table at any time Are roughly divided into operations related to creation and storage of archive copies (archive management operations), and (f) operations related to simulations (simulation operations).
(A) Accounting table management operation
Prior to the operation of the workstation 1, a desired accounting table is stored in the storage unit 13, and is managed under the predetermined hierarchization condition and association condition as described above under the control of the calculation / control unit 14. These accounting tables are added, edited, or deleted as appropriate by an operator (user) of the workstation 1 before or during the operation of the workstation 1 (for example, as described later, at a certain point in time). It is possible to create a current balance sheet based on the aggregated data registered in the matrix accounting table). Also, the hierarchization condition and the association condition can be changed as appropriate.
Such an operation can be realized by using various known database technologies as described above. For example, if you are using spreadsheet software to implement accounting tables, hierarchization conditions, and association conditions, add or delete worksheets as appropriate, or change the accounting table area set on the worksheets This operation can be realized by adding, modifying, or deleting the attributes and macros of each cell.
(B) Registration operation
The operator (user) of the workstation 1 through the input unit 11 has to register the accounting data to be registered in a data cell of any accounting table, and a request to register the accounting data in the data cell of the desired accounting table (hereinafter referred to as the accounting data). (Referred to as “data registration request”). That is, the input unit 11 functions as an accounting data input unit. This request can be issued in units of individual accounting data, but it is also possible to request multiple accounting data at once, or request a part or all of a certain accounting table as a unit. is there.
The accounting data input together with the data registration request is registered in a desired data cell of a desired accounting table in the storage unit 13 (accounting database) based on the content of the data registration request under the control of the calculation / control unit 14. . In addition, when the input accounting data is transaction data or summary data, among the summary data to be registered in other data cells of the same accounting table and data cells of other accounting tables, this input transaction All the aggregated data aggregated based on the data or the aggregated data is calculated by the computation / control unit 14. Then, each calculated total data is registered in the corresponding data cell of the corresponding accounting table under the control of the calculation / control unit 14. That is, the calculation / control unit 14 functions as an accounting data registration unit. These calculations and registrations are performed under the stratification conditions and association conditions described above.
In addition, when inputting transaction data, the user of the workstation 1 acquires image data of the original voucher that is the basis of the transaction of the transaction data, that is, voucher data by the image acquisition unit 15 and inputs it to the workstation 1. . That is, the image acquisition unit 15 functions as a voucher data input unit. The input voucher data is registered in the storage unit 13 (voucher database) in association with the position of the data cell of the accounting table in which the corresponding transaction data is registered under the control of the calculation / control unit 14.
In this embodiment, both transaction data and voucher data must be input for each transaction. Therefore, from the viewpoint of facilitating the correspondence between transaction data and voucher data and improving the efficiency of data input, It is preferable that the input and the voucher data can be input in conjunction with each other. In particular, when an interactive interface such as a GUI is used as an interface between the input unit 11 and the output unit 12, this configuration can be realized by using this interface. For example, when an original voucher for a certain transaction is obtained, image data (voucher data) of the original voucher is acquired, and then this voucher data is displayed on the display (output unit 12) and is referred to. However, a configuration for inputting transaction data can be considered.
FIG. 7 shows an example of a transaction data input screen displayed on the display (output unit 12) in the case where the transaction data can be input while referring to the voucher data. The voucher data is displayed on the right side of the screen, and the transaction data input field corresponding to the voucher data is displayed on the left side of the screen. The operator of the workstation 1 inputs corresponding transaction data into the transaction data input field displayed on the left side of the screen while visually referring to the voucher data displayed on the right side of the screen. The input transaction data is automatically registered in the corresponding cell of the transaction input table or matrix accounting table stored in the storage unit 13. With such a configuration, the operator can easily input transaction data corresponding to the voucher data without greatly moving the line of sight on the screen, so that the efficiency of data input by the operator is greatly improved.
In addition, when a plurality of voucher data exists for a series of transactions, the voucher data is displayed on the display (output unit 12) in order or at the same time, and input of the transaction data for these series of transactions is continued. It may be configured so that it can be performed. For example, in the input screen of FIG. 7, by clicking the “receipt”, “invoice”, and “delivery note” icons present on the upper right side of the screen with the mouse (input unit 11), the above-described FIG. )-(C) It is possible to continuously input related transaction data for a series of transactions while sequentially displaying voucher data for a series of transactions such as receipts, invoices, and invoices. The transaction data input efficiency is further improved.
(C) Reference operation
The user of the workstation 1 outputs and refers to any accounting table stored in the storage unit 13 (accounting database) and any accounting data registered in the arbitrary accounting table from the output unit 12. Is possible. Similarly, any voucher data stored in the storage unit 13 (voucher database) can be output from the output unit 12 and referred to. That is, the output unit 12 functions as an accounting data output unit and a voucher data output unit.
Specifically, first, the user of the workstation 1 stores in association with the transaction data registered in the data cell of the transaction table stored in the storage unit 13 or any transaction data through the input unit 11. A request (hereinafter referred to as “data reference request”) for referring to the voucher data being entered is input to the workstation 1. This request can be made in units of individual accounting data, but requests for multiple accounting data and voucher data can be made together, or a part or all of a certain accounting table can be requested as a unit. Is also possible.
The calculation / control unit 14 specifies appropriate accounting data and / or accounting tables from the accounting tables stored in the storage unit 13 or stores them in the storage unit 13 according to the contents of the input data reference request. Appropriate voucher data is identified from the voucher data that has been received, and is output through the output unit 12. Specific examples include the transaction input table shown in FIG. 2, the matrix accounting table shown in FIGS. 3A and 3B, and the financial statements shown in FIGS. 4A and 4B (balance sheet, profit and loss statement). Or the like, or a part of the cells is selectively displayed on a display (output unit 12) in the form of a spreadsheet such as spreadsheet software or printed by a printer (output unit 12). A configuration is mentioned.
The registration operation and the reference operation described above can be performed individually, but this interface is used when an interactive interface such as a GUI is used as an interface between the input unit 11 and the output unit 12. And it is preferable to carry out seamlessly. For example, the transaction input table shown in FIG. 2 and the accounting table such as the matrix accounting table shown in FIGS. 3A and 3B are displayed on the display (output unit 12) in the form of a spreadsheet such as spreadsheet software. In this case, accounting data in a desired cell can be easily added, corrected, or deleted via the keyboard or mouse (input unit 11) while browsing the accounting table.
When the registration operation and the reference operation are performed seamlessly in this way, when the user of the workstation 1 selects a desired data cell via the input unit 11 while browsing the accounting table, the calculation / control unit 14 outputs the data cell. It is preferable that the account data and voucher data related to the account data registered in the selected data cell are output by controlling the unit 12. For example, in the case of the above-described worksheet format, by clicking a desired data cell with the mouse (input unit 11) while browsing the accounting table displayed on the display (output unit 12), the data in the data cell Other data cells in which related data are registered, other accounting tables, related voucher data, and the like are displayed on the display (output unit 12). In this case, the input unit 11 functions as a data cell selection unit, and the calculation / control unit 14 functions as a data output control unit.
As the related data, for example, when the data registered in the selected data cell is transaction data, the voucher data corresponding to the transaction data (that is, the original voucher that proves the transaction of the transaction data) Image data). In addition, when the data registered in the selected data cell is aggregated data, transaction data and / or aggregated data (that is, the selected aggregated data is the transaction data as the aggregation source of the aggregated data) And / or transaction data and / or aggregated data that are aggregated based on the aggregated data).
(D) Authority authentication operation
When the workstation 1 is used by people in various hierarchies and departments within the company, from the viewpoint of accounting data security, the above-described (b) registration operation and (c) reference operation In some cases, it is preferable to restrict the registration operation and the reference operation that can be executed according to the hierarchy, department, job title, and the like of the user. For example, managers and internal auditors can refer to the contents of accounting tables at all levels but cannot edit them, or the head of the sales department wants to see only the matrix related to their department. , Etc.
In such a case, the workstation 1 of the present embodiment, in each case, the authority regarding the registration of accounting data (hereinafter referred to as “data registration authority”) or the authority regarding the reference of accounting data (hereinafter referred to as “data registration authority”). (Hereinafter referred to as “data reference authority”), by allowing each user to allow only specific accounting data to be registered or referred to, depending on their level, department, title, etc. It is possible to restrict only the registration and reference of accounting data.
Specifically, first, for a person who uses the workstation 1 of the present embodiment, what kind of authority the person has regarding registration and reference of accounting data is set. This setting is expressed in the form of a correspondence table as shown in FIG. 8, for example, and stored in the storage unit 13 of the workstation 1. Note that the correspondence table of FIG. 8 shows a case where settings are made collectively for each hierarchy, department, and post to which the user belongs, but authority may be set for each individual user. This correspondence table may be created in the work station 1 by the control of the calculation / control unit 14 via the input unit 11 and the output unit 12, but the work table created in advance by an external computer or the like may be created. You may input into the station 1. Further, prior to the start of operation of the workstation 1, all settings may be determined in advance, and a correspondence table may be created. The input unit 11 and the output unit 12 are appropriately set during operation of the workstation 1. The setting contents may be added / changed / deleted under the control of the calculation / control unit 14.
When the workstation 1 is operated, when the user of the workstation 1 inputs a data registration request or a data reference request via the input unit 11, the calculation / control unit 14 identifies the user. The user of the workstation 1 is requested to input information (name, ID number, department name, title, etc., as well as a predetermined number for identifying them). This request can be realized by an interface via the input unit 11 and the output unit 12. For example, an input screen for requesting information for specifying the user may be displayed on the display (output unit 12) together with or before or after the input screen of the data input request or the data reference request.
Subsequently, when information specifying the user is input via the input unit 11, the calculation / control unit 14 further refers to the correspondence table stored in the storage unit 13 based on this information while referring to the data. The registration authority or data reference authority is authenticated, and the data registration authority or data reference authority of the user is specified. That is, the calculation / control unit 14 also functions as a data registration authority authentication unit and a data reference authority authentication unit.
Then, the calculation / control unit 14 controls the registration or reference of the accounting data by the user via the input unit 11 and the output unit 12 based on the authenticated data registration authority or data reference authority.
Specifically, the calculation / control unit 14 permits only registration to an accounting table belonging to a specific hierarchy, and registration to an accounting table belonging to any other hierarchy based on the data registration authority of the authenticated user. Control is performed to limit If the data registration request is related to registration in the accounting table belonging to the specific hierarchy, the accounting data is registered in the data cell of the corresponding accounting table, and the data registration request is related to registration in the accounting table belonging to the other hierarchy. If so, the accounting data is not registered. Similarly, based on the data reference authority of the authenticated user, only the reference of the accounting table belonging to a specific hierarchy is permitted, and control is performed so as to restrict the reference of the accounting table belonging to other hierarchy. If the data reference request relates to the reference of an accounting table belonging to the specific hierarchy, the accounting data registered in the corresponding accounting table or its data cell is output, and the accounting table belonging to the other hierarchy is registered. The accounting table and accounting data are not output.
That is, the calculation / control unit 14 also functions as a data registration limiting unit and a data reference limiting unit.
(E) Archive management operation
As the operation of the workstation 1 is repeated, the above-described (b) registration operation is repeated, so that the accounting table of the storage unit 13 includes accounting data such as transaction data associated with daily transactions and total data aggregated based on the transaction data. However, it is registered sequentially. Thereby, the plurality of accounting tables stored in the storage unit 13 under the hierarchical structure are sequentially updated as a whole. Accordingly, the plurality of accounting tables stored in the storage unit 13 at an arbitrary time point represent the financial state at that time of the business organization or the like to be accounted for as it is, which is an extremely useful information source.
Therefore, in the present workstation 1, the calculation / control unit 14 creates an archive copy for storage for at least a part of the plurality of accounting tables stored in the storage unit 13 at an arbitrary time. The information is stored in the large-capacity storage unit 16 together with information related to predetermined stratification conditions and association conditions and information related to the creation time of the archive copy. That is, the large-capacity storage unit 16 functions as an archive database that cumulatively stores archive copies of accounting tables at arbitrary points in time.
An archival copy of the accounting table at any point in time stored in the large-capacity storage unit 16 is performed in units of the entire accounting table and / or a part of the data cells by the same procedure as in the above (c) reference operation. , So that it can be referred to sequentially. This makes it possible to refer to the contents of the accounting table at any point in time or to compare and evaluate the contents of the accounting table between any two points in time, such as the type of product sales collection, the collection cycle, etc. Analysis can be easily performed.
(A) In accordance with the same procedure as the accounting table management operation, a new accounting table is created or corrected based on the accounting table of these archive copies and the accounting data registered in the data cell. It is configured as possible. Here, it is also possible to create an accounting table that refers to accounting data of a plurality of archive copies at different points in time. For example, a profit and loss statement, a cash flow statement, etc. between these two time points can be created based on aggregate data registered in a matrix accounting table of archive copies at two different time points. It is also possible to create a moving chronology table.
As an arbitrary point in time for executing this operation, for example, every other day, every other week, every other month, etc., it may be performed automatically at regular intervals, or via the input unit 11, for example. It may be performed irregularly based on the instruction from the operator. In addition, conditions such as which accounting table (or which part of the accounting table) a copy is to be made may be performed based on a predetermined condition or based on an instruction from the operator via the input unit 11. May be appropriately determined.
With this operation, the administrator of the workstation 1 can check the financial state at an arbitrary point in time and compare the financial state between arbitrary periods using the archive copy stored in the large-capacity storage unit 16. . In particular, it is possible to easily find abnormal phenomena in accounting by selecting and comparing archive copies at two arbitrary time points or creating a profit and loss statement between the two time points. In particular, the profit and loss statement is usually created at the end of the fiscal year, so there is a possibility that operations such as showing profits well will be performed, but if you use this system you can compare between two points in time, It becomes easy to grasp abnormal phenomena.
(F) Simulation operation
In this workstation 1, the aggregated data associated with the input of daily transaction data is automatically updated by the above-described (a) accounting table management operation and (b) registration operation, whereby the storage unit 13 generates a hierarchy. A plurality of accounting tables stored under the structure are sequentially updated. Further, by the above-described (e) archive management operation, the records of the plurality of accounting tables at an arbitrary time point are cumulatively stored as an archive copy together with the stratification condition and the association condition that are the basis thereof.
The workstation 1 performs a simulation based on virtual accounting data (hereinafter referred to as “virtual accounting data”) using a plurality of accounting tables having these hierarchical structures and archive copies thereof. That is, when the operator inputs virtual accounting data to be registered in a data cell of an accounting table of an arbitrary hierarchy via the input unit 11, the calculation / control unit 14 is based on a predetermined hierarchy attaching condition and association condition. By automatically calculating the accounting data to be registered in other data cells predicted in relation to the virtual accounting data (hereinafter referred to as “forecast accounting data”), the input virtual accounting data Based simulation. That is, the calculation / control unit 14 also has a function as a simulation accounting execution unit.
Here, there are two ways to proceed with the simulation: a method in which simulation is advanced from a lower layer to an upper layer, and a method in which simulation is advanced from an upper layer to a lower layer.
In the former method, virtual transaction data or aggregated data (virtual transaction data or virtual aggregated data) to be registered in an accounting table of a relatively lower hierarchy is input, and accounting that belongs to the same or higher hierarchy. A predicted value (predicted total data) of total data to be registered in the table is obtained by the same procedure as the above-described (a) accounting table management operation and (b) registration operation. That is, all the predicted aggregated data that is aggregated based on the input virtual transaction data or virtual aggregated data under the predetermined stratification condition and association condition is calculated by the computation / control unit 14. Then, the calculated predicted total data is registered in the corresponding data cell of the corresponding accounting table under the control of the calculation / control unit 14. As a result, for example, it is possible to simulate the accounting effect of a certain transaction or investment on the entire corporate organization.
On the other hand, in the latter method, virtual summary data (virtual summary data) to be registered in an accounting table in a relatively higher hierarchy is input and registered in an accounting table belonging to the same or lower hierarchy. The predicted value (predicted transaction data or predicted total data) of the power transaction data or total data is obtained by a procedure reverse to the above-described (a) accounting table management operation and (b) registration operation. That is, in consideration of predetermined stratification conditions and association conditions, all predicted transaction data and / or predicted total data serving as a total source of the input virtual total data are calculated by the calculation of the calculation / control unit 14. . Then, each calculated predicted transaction data and / or predicted total data is registered in the corresponding data cell of the corresponding accounting table under the control of the calculation / control unit 14. As a result, for example, it is possible to simulate the target condition for each department necessary to achieve the target of the entire enterprise organization.
In the latter case, since all forecast transaction data and / or forecast summary data that is the source of the summary is calculated from the input virtual summary data, the reverse of the normal summary calculation is followed. The solution (the transaction data as the aggregation source and / or the predicted value of the aggregation data) may not be uniquely determined. Therefore, for example, the average value is calculated assuming that the values of the plurality of aggregation sources are all the same, or the weighted average value is calculated according to the transaction data as the aggregation source and / or the account item of the registration destination of the aggregation data. It is necessary to calculate. These conditions may be determined in advance and stored in the storage unit 13 and used, or may be sequentially input via the input unit 11 at each simulation.
In addition, as a simulation execution form, the accounting table and its archive copy are used as they are, and a simulation filter is applied to this and a simulation copy of the accounting table and its archive copy is created. There are two methods of performing a simulation using this.
In the case of the former method, first, when the operator of the present workstation 1 inputs that the simulation is performed via the input unit 11 and specifies the accounting table and / or the archive copy thereof used for the simulation, the calculation / control is performed. The unit 14 creates a filter for simulation that schematically represents a desired accounting table and / or archive copy thereof stored in the storage unit 13 (that is, the calculation / control unit 14 uses the simulation accounting filter). It will also function as a creation unit).
Subsequently, when the operator inputs virtual accounting data via the input unit 11, the calculation / control unit 14 registers the input virtual accounting data in a desired data cell of the created simulation filter, and also has a predetermined value. The forecast accounting data related to the input virtual accounting data is calculated under the stratification condition and the association condition of (2), and the calculated forecast accounting data is registered in the corresponding data cell of the simulation filter (that is, The input unit 11 functions as a simulation accounting data input unit, and the calculation / control unit 14 functions as a simulation accounting data registration unit).
Then, the obtained simulation filter, or virtual accounting data or forecast accounting data registered in the simulation filter is appropriately output via the output unit 12 (that is, the output unit 12 is a simulation accounting data output unit). Will also work.)
On the other hand, in the case of the latter method, first, the operator inputs that the simulation is performed via the input unit 11 and specifies the accounting table and / or the archive copy thereof used for the simulation. For a desired accounting table stored in the storage unit 13 and / or an archive copy thereof, a copy for simulation (simulation accounting table) is created and stored in the storage unit 13, and the corresponding hierarchization conditions And the simulation accounting table is managed under the association condition (that is, the storage unit 13 and the calculation / control unit 14 also function as a simulation accounting database).
Subsequently, when the operator inputs virtual accounting data via the input unit 11, the calculation / control unit 14 transfers the input virtual accounting data to a desired data cell of the simulation accounting table stored in the storage unit 13. Registering, calculating forecast accounting data related to the input virtual accounting data under a predetermined hierarchy condition and association condition, and calculating the calculated forecast accounting data in the corresponding data cell of the simulation accounting table Register with.
Then, the obtained simulation accounting table, or virtual accounting data or forecast accounting data registered in the simulation accounting table is appropriately output via the output unit 12.
By performing simulations based on virtual accounting data through these simulation operations, the impact of certain transactions, investments, etc. on the financial status and business performance of the entire company, conditions necessary to achieve the overall business goals, etc. Can be studied in detail with a simple operation. In addition, a management simulation based on the latest balance sheet can be easily realized, and an entrepreneurship plan can be easily formulated.
In particular, the conventional entrepreneurship plan mainly focused on the balance of payment calculation focusing on the investment amount, recovery amount, and period until recovery, but in the present invention, the latest accounting table stored under the hierarchical structure is used. If you enter virtual transaction data related to entrepreneurship into the input layer, you can simulate how entrepreneurs affect the latest financial position. Simulation is possible. In addition, it is possible to analyze management sensitivity associated with changes in arbitrary account items. (G) Other
At the end of the accounting period, it is possible to perform settlement processing using the registered contents of the accounting table stored in the storage unit 13.
As described above, the accounting process in double entry bookkeeping means that after accounting and book closing work, the business results during the accounting period and the financial condition at the end of the accounting period are based on the book entries closed. Is a process of creating and finalizing financial statements such as financial statements representing these. In the workstation 1 of this embodiment, an appropriate accounting table such as a matrix accounting table stored in the storage unit 13 (or an appropriate storage stored in the large-capacity storage unit 16), in particular, by the above-described (a) accounting table management operation. This accounting process can be realized by creating new accounting tables such as profit and loss statements during the accounting period, cash flow statements, and balance sheet at the end of the accounting period. it can.
In the settlement process, a procedure called settlement of accounts is usually performed to correct the recorded contents of transactions in order to perform accurate settlement. In the workstation 1 of the present embodiment, (f) simulation operation is performed. It is possible to realize this procedure.
Specifically, the items subject to the settlement of accounts are roughly classified into three types: (1) items relating to balance adjustment, (2) items relating to period profit / loss calculation, and (3) items relating to taxation. (1) Items relating to balance adjustment are to adjust accounting balances to various balances at the end of the period. In particular, the current account and the like may be adjusted due to the fact that bills are overlooked or not attached on the bank side. (2) Items related to period profit and loss are to determine profits for the current period by apportioning revenues and expenses across multiple years and calculating cost of sales. In addition, depreciation that allocates expenses over multiple periods and convenient expenses such as various allowances (allowance for bonuses, allowance for retirement salary, allowance for doubtful accounts, etc.) are also recorded. (3) With regard to matters related to taxation, the amount of corporate tax, etc. that has been confirmed to be paid in the next fiscal year is accrued as a result of tax treatment, or the balance of items related to consumption tax is set to zero and accrued consumption tax is established. Is.
In the workstation 1 of the present embodiment, the above-described simulation is executed by using the error adjustment amount in these balance adjustments, the amount of various provisions in the period profit and loss calculation, the accrued tax amount in the tax accounting, etc. as virtual accounting data. By using the predicted accounting data thus obtained as a result of the settlement of accounts, the settlement of accounts can be efficiently performed.
As described above, according to the accounting data management system of the present embodiment, a plurality of accounting tables are managed based on predetermined stratification conditions and association conditions, and transaction data input under these stratification conditions and association conditions Data is automatically calculated and registered in the corresponding data cell, so by simply entering the data for transactions that occur daily, the associated aggregate data for each layer is automatically generated. Updated. Therefore, the work associated with transaction recording is greatly simplified. In addition, since transaction data and aggregated data of each accounting table are managed in association with each other between hierarchies, if the accounting table hierarchy is set appropriately according to the company hierarchy, the organizational structure of the company will be complicated. Even in this case, the accounting work can be unified.
In addition, at the time of an audit, if the accounting table existing in the storage unit 13 is copied to a storage medium such as a DVD disk for each hierarchization condition and passed to an audit corporation as it is, this storage medium All the data necessary for auditing is included in this, so that the time required for audit preparation work can be greatly reduced on the part of the company, and the general audit procedures can be implemented in advance on the part of the auditing corporation. Furthermore, by tracing the accounting table from the upper hierarchy to the lower hierarchy, it is possible to easily find and refer to the identification and details of individual transactions, as well as related primitive voucher data. And the trouble of separately checking books such as account ledgers.
In addition, at least a part of the accounting table is configured as a matrix accounting table according to the department structure of the company, and by setting the account items to be set more finely in the matrix accounting table belonging to the lower hierarchy, in double-entry bookkeeping Work such as journaling, posting, and tabulation is greatly reduced, and information necessary for each department that manages the matrix accounting table can be referred to in a list or in a comprehensive manner.
In addition, if the transaction data registered in the accounting table is configured to store the image data of the original voucher that is the basis of the transaction in association with it, the labor of storing the original voucher can be reduced, and these data can be organized. In addition, the data can be stored and managed efficiently over a long period of time, and the data of the original voucher corresponding to each transaction can be easily referred to during an accounting audit. In particular, if the voucher data is associated with all transaction data registered in the accounting table, the fictitious transaction is theoretically not registered in the accounting table, and the reliability of the book is improved.
In the present embodiment, the case where the workstation 1 includes both the accounting database and the voucher database has been described. However, the workstation 1 may be configured to include only the accounting database. In that case, since the function relating to the management of voucher data can be omitted, the configuration of the workstation 1 can be made simpler and cheaper.
In addition, the above operations (d) to (f) may be configured such that any one or any two or more operations are not performed. Also in this case, since the functions related to these operations can be omitted, the configuration of the workstation 1 can be made simpler and less expensive.
(2) Second embodiment
FIG. 9 is a functional block diagram schematically showing the configuration of the accounting data management system according to the second embodiment of the present invention. As shown in FIG. 9, the accounting data management system 2 of the present embodiment includes a server 3 having a function related to management of an accounting database, and a terminal 4 used by a function operator relating to registration and reference of accounting data, The server 3 and the terminal 4 are both connected to the communication network 5 and configured to be able to communicate with each other via the communication network 5.
For the sake of simplicity, FIG. 9 shows a case where one terminal 4 is provided for one server 3, but in reality, the number of terminals 4 provided for one server 3. Can be arbitrarily adjusted according to the organizational structure of the company to which the system 2 is applied. Especially in companies with a hierarchical organizational structure, a single accounting database is used to centrally manage accounting data, and terminals for registering and referencing data are located in each of multiple departments. Therefore, the following description will be made on the assumption that a plurality of terminals 4 exist for a single server 3 as necessary.
The communication network 5 is not particularly limited as long as it is a general network as a set of resources constituting a communication path, and various known networks can be used. Specifically, the usable communication network 10 does not depend on a local area network (LAN) or a wide area network (WAN), and is a fixed network such as a dedicated line or telephone exchange. Regardless of the switching network such as a network, it may be a wireless network such as a cellular phone network or a wired network such as a fixed telephone network. Moreover, it is not necessary to be an independent single network, and it may be a set of a plurality of networks.
In the present invention, an appropriate type of communication network 10 may be used in accordance with the scale and organizational structure of a target company. As an example, when the company size is small and exists in a single floor or a single building, a local area communication network is preferably used. On the other hand, it is preferable to use a wide area communication network when the company scale is large and a plurality of buildings are spread or a plurality of branches are scattered in different areas.
When a public line network such as the Internet is used as a wide area communication network, it is desirable to form a VPN (Virtual Private Network) in consideration of security. When such a network is adopted, even when the terminal 4 is a general personal computer or the like, a secure connection with the server 3 is possible, and a service for directly transmitting the output of the server 3 to the terminal 4 is also possible. It becomes possible.
The server 3 includes an input unit 31, an output unit 32, a storage unit 33, a calculation / control unit 34, a mass storage device 35, and a communication interface unit 36. Among these functional elements 31 to 36, the input unit 31, the output unit 32, the storage unit 33, the calculation / control unit 34, and the mass storage device 35 are the input unit 11 of the workstation 1 according to the first embodiment, The configuration is basically the same as that of the output unit 12, the storage unit 13, the calculation / control unit 14, and the mass storage device 16.
In particular, as a specific function, the storage unit 33 stores the accounting table while managing the accounting table under predetermined hierarchy conditions and association conditions, like the storage unit 13 of the workstation 1 of the first embodiment. And a function as a voucher database for storing voucher data. Further, the mass storage device 16 has a function as an archive database that cumulatively stores archive copies of accounting tables at arbitrary points in time.
The communication interface unit 36 receives and transmits information from and to the communication network 10 under the control of the calculation / control unit 34 and receives signals and data transmitted via the communication network 10. And a function as a receiving unit that outputs to the calculation / control unit 34 and a function as a transmission unit that transmits data input from the calculation / control unit 34 to the communication network 10. .
On the other hand, the terminal 4 includes an input unit 41, an output unit 42, a storage unit 43, a calculation / control unit 44, an image acquisition unit 45, and a communication interface unit 46. Among these functional elements 41 to 46, the input unit 41, the output unit 42, the storage unit 43, the calculation / control unit 44, and the image acquisition unit 45 are also the input unit 11 of the workstation 1 of the first embodiment, The configuration is basically the same as that of the output unit 12, the storage unit 13, the calculation / control unit 14, and the image acquisition unit 15.
The communication interface unit 46 transmits / receives information to / from the communication network 10. The communication interface unit 46 receives signals and data transmitted via the communication network 10 and outputs them to the calculation / control unit 44. And a function as a transmission unit for transmitting data input from the calculation / control unit 44 to the communication network 10.
The server 3 and the terminal 4 each have a built-in CPU, RAM, hard disk, etc. (not shown). The CPU executes various arithmetic processes according to programs stored in the hard disk and is necessary for various arithmetic processes of the CPU. Data is appropriately stored and updated in the RAM. Further, the server 3 further includes various peripheral devices not shown (input devices such as a keyboard and a mouse, output devices such as a display and a printer, a storage medium reading / writing device such as a CD-ROM drive and a floppy disk drive, a communication network, and the like. Are built-in or connected, and are controlled by arithmetic processing of the CPU.
That is, the functions of the above-described functional elements 31 to 36 and 41 to 46 are realized by the functions of these CPU, RAM, hard disk, and various peripheral devices. In other words, the server 3 is a normal information processing terminal having a CPU, RAM, hard disk, various peripheral devices, etc. and having sufficient specifications (for example, various network servers, workstations, personal computers, etc.). Can be realized easily. The terminal 4 is also realized by a normal information processing terminal (for example, a personal computer (whether a desktop type or a notebook type), a handheld computer, a mobile phone, etc.) having a CPU, a RAM, a hard disk, various peripheral devices, and the like. It is possible.
Note that, as described above, the functions corresponding to the functional elements 31 to 36 of the server 3 and the functions corresponding to the functional elements 41 to 46 of the terminal 4 are actually computer computers recorded in the hard disk. Programs (hereinafter referred to as “accounting data management server program” and “accounting data management terminal program”, together with the above “accounting data management workstation program”, the “accounting data management system program” Program ") is read into the RAM, and the accounting data management server program and accounting data management terminal program are started and executed by the CPU. Realized as a cooperative operation with peripheral devices.
Here, these accounting data management server program and accounting data management terminal program are recorded in a computer-readable storage medium such as a CD-ROM, DVD-ROM, or MO disk, for example. At any time, it is preferable to use the storage medium reading device (not shown) included in the server 3 and the terminal 4 directly or by installing it on the hard disk of the workstation 1. Alternatively, the server program is recorded in an external storage area (another computer or the like) that can be accessed from the workstation 1 through the information communication network, and this is stored as necessary from the external storage area through the information communication network. It is preferable to use it directly or installed on the hard disk of the workstation 1.
In the accounting data management system 2 of this embodiment having such a configuration, the server 3 performs each operation performed by the workstation 1 of the first embodiment, that is, (a) accounting table management operation, (b) registration operation, (c Basically, the same operations as () reference operation, (d) authority authentication operation, (e) archive management operation, and (f) simulation operation are performed.
On the other hand, the terminal 4 transmits / receives information to / from the server 3 via the communication interface units 36 and 46, thereby having the same functions as those of the input unit 11 and the output unit 12 in the workstation 1 of the first embodiment. It has the function of. That is, the terminal 4 plays a role as a remote console of the server 3, and in this case, the server 3 and the terminal 4 cooperate to realize the operations (a) to (f) described above. become. A user of the terminal 4 can use the terminal 4 to request the server 3 to register or refer to accounting data, voucher data, or the like.
In the following description, the contents in this embodiment will be specifically described in particular regarding (b) registration operation, (c) reference operation, and (d) authority authentication operation.
(B) Registration operation
The user of the terminal 4 inputs the accounting data to be registered in the accounting table of the storage unit 33 (accounting database) of the server 3 to the terminal 4 through the input unit 41 together with the above data registration request. That is, the input unit 41 of the terminal 4 functions as an accounting data input unit, similar to the calculation / control unit 14 of the workstation 1 of the first embodiment.
The accounting data input to the terminal 4 together with the data registration request is sent to the network 10 through the communication interface unit 46 and transmitted to the server 3 under the control of the calculation / control unit 44. That is, the communication interface unit 46 of the terminal 4 functions as an accounting data transmission unit.
In the server 3, the data registration request and the accounting data transmitted from the terminal 4 through the network 10 are received by the communication interface unit 36. That is, the communication interface unit 36 of the server 3 functions as an accounting data receiving unit.
Then, under the control of the calculation / control unit 34 of the server 3, the accounting data is registered in the storage unit 13 (accounting database) based on the content of the data registration request received by the communication interface unit 36. If the input accounting data is transaction data or aggregated data, calculation and registration of the associated aggregated data is performed under predetermined hierarchy conditions and association conditions under the control of the calculation / control unit 34. It is. That is, the calculation / control unit 34 functions as an accounting data registration unit, like the calculation / control unit 14 of the workstation 1 of the first embodiment.
The voucher data is registered in the same manner. That is, the input unit 41 of the terminal 4 functions as a voucher data input unit, similarly to the calculation / control unit 14 of the workstation 1 of the first embodiment, and the calculation / control unit 34 of the server 3 Like the calculation / control unit 14 of the workstation 1 of the embodiment, it functions as a voucher data registration unit. The communication interface unit 46 of the terminal 4 serves as a voucher data transmission unit that transmits the input voucher data to the server 3 via the network 10, and the communication interface unit 36 of the server 3 transmits from the terminal 4 to the network 10. It functions as a voucher data receiving unit that receives the voucher data transmitted via.
(C) Reference operation
The user of the terminal 4 outputs the arbitrary accounting table stored in the storage unit 33 (accounting database) of the server 3 and the arbitrary accounting data registered in the arbitrary accounting table from the output unit 42 of the terminal 4. It is possible to refer to it. Similarly, any voucher data stored in the storage unit 33 (voucher database) of the server 3 can be output from the output unit 42 of the terminal 4 and referred to.
Specifically, first, the user of the terminal 4 inputs a data reference request to the terminal 4 through the input unit 41. The input data reference request is transmitted to the network 10 through the communication interface unit 46 and transmitted to the server 3 (that is, the input unit 41 serves as a data reference request reception unit, and the communication interface unit 46 transmits a data reference request). Each will function as a part).
In the server 3, the data reference request transmitted from the terminal 4 through the network 10 is received by the communication interface unit 36 (that is, the communication interface unit 36 functions as a data reference request receiving unit). Then, the calculation / control unit 34 specifies appropriate accounting data and / or accounting table from the accounting table stored in the storage unit 33 according to the content of the received data reference request, or the storage unit Appropriate voucher data is specified from the voucher data stored in 13. Then, the communication interface unit 36 is controlled to transmit the specified accounting data and / or accounting table and voucher data to the terminal 4 via the network 10 (that is, the communication interface unit 36 includes the accounting data transmission unit and the accounting data transmission unit). It will function as a voucher data transmitter).
In the terminal 4, the accounting data and / or accounting table and voucher data transmitted from the server 3 are received by the communication interface unit 46 (that is, the communication interface unit 46 functions as an accounting data receiving unit and a voucher data receiving unit). To do). Then, the received desired accounting table and / or accounting data and voucher data are output by the output unit 42 (that is, the output unit 42 is similar to the output unit 12 of the workstation 1 of the first embodiment, It will function as an accounting data output unit and a voucher data receiving unit).
(D) Authority authentication operation
First, for the person who uses the terminal 4 of the present embodiment, setting is made as to what authority the registration and reference of the accounting data has. Similar to the first embodiment, this setting is represented in the form of a correspondence table in FIG. 8 and stored in the storage unit 33 of the server 3. In addition, when there are a plurality of terminals 4, authority regarding registration and reference may be set according to which terminal 4 is used.
When the system 2 is operated, when the user of the terminal 4 inputs a data registration request or a data reference request via the input unit 41, the calculation / control unit 44 inputs information for identifying the user. Request to the user of the terminal 4 in the same manner. When information for identifying the user is input via the input unit 41, these information is transmitted to the network 10 through the communication interface unit 46 together with the data registration request or the data reference request as information regarding the data registration authority or data reference authority. Sent to the server 3. That is, the communication interface unit 46 of the terminal 4 functions as a data registration authority transmission unit and a data reference authority transmission unit.
In the server 3, the information regarding the data registration authority or the information regarding the data reference authority transmitted together with the data registration request or the data reference request from the terminal 4 through the network 10 is received by the communication interface unit 36. That is, the communication interface unit 36 of the server 3 functions as a data registration authority receiving unit and a data reference authority receiving unit.
Subsequently, the calculation / control unit 34 of the server 3 refers to the data registration authority or data while referring to the correspondence table stored in the storage unit 33 based on the received information on data registration authority or information on data reference authority. The reference authority is authenticated, and the data registration authority or data reference authority of the user is specified. That is, the calculation / control unit 34 also functions as a data registration authority authentication unit and a data reference authority authentication unit.
Then, based on the authenticated data registration authority or data reference authority, the registration or reference of the accounting data by the user is controlled via the communication interface unit 36. That is, the calculation / control unit 34 of the server 3 functions as a data registration limiting unit and a data output limiting unit.
Similar to the operations (b) to (d), the functions of the server 3 and the terminal 4 of the present embodiment are also used for (a) accounting table management operation, (e) archive management operation, and (f) simulation operation. It can be realized by cooperation.
As described above, according to the accounting data management system of this embodiment, in companies where facilities such as stores and offices are distributed in a plurality of areas, or companies having branches / branches, factories, etc. in a plurality of regions or overseas. In the first embodiment described above, the server 3 and the terminal 4 are appropriately arranged in accordance with the arrangement of the facility, the branch, and the like, thereby efficiently registering and referring to the accounting data in each facility. It is possible to enjoy the same advantages as the above.
In the above example, the terminal 4 (input / output terminal) having both input and output functions has been described as an example. However, a terminal having only an input function (input terminal) or an output function only. It is also possible to use a provided terminal (output terminal). If an appropriate one of these input / output terminals, input terminals, and output terminals is selected and used in accordance with the department or hierarchy in the company where the terminal 4 is arranged, or the usage mode of the terminal 4, etc. good. When a plurality of terminals 4 are used, these input / output terminals, input terminals, and output terminals can be used in any combination. With such a configuration, it is possible to simplify the configuration of each terminal while providing only necessary functions for each terminal.
Furthermore, although the case where a single server 3 is used has been described in the present embodiment, a plurality of servers 3 may be used. In this case, the plurality of servers 3 may be configured as mirror servers having accounting databases with the same contents in the storage unit 33, and the business organization to be accounted for may be divided into a plurality of subordinates depending on the department, region, etc. A plurality of servers 3 may be provided so as to be divided into organizations and correspond to the plurality of subordinate organizations. In the former case, each server 3 has an accounting database for the entire corporate organization in the storage unit 33. In the latter case, each server 3 has only an accounting database for the corresponding sub-organization in the storage unit 33, and means for grasping the financial state of the entire corporate organization is required. Further, accounting database information about these subordinate organizations may be exchanged between the servers 3, and an upper server for supervising the financial status of the entire corporate organization is provided above these servers 3. May be.
(3) Other
Although the embodiments of the present invention have been specifically described above, of course, the present invention is not limited to the above-described embodiments, and various embodiments can be implemented without departing from the gist thereof. is there.

  The accounting data management system and management method and accounting data management system program according to the present invention can be widely applied to the fields of conventional corporate accounting, etc., and the efficiency of transaction recording work, accounting work of the entire corporate organization It can be considered extremely useful because it can unify the system, facilitate the specific work of individual transactions at the time of accounting audits, and improve the listing and overview of recorded contents.

Claims (24)

Data representing information relating to accounting (hereinafter referred to as “accounting data”) including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). A system that manages
Stores multiple accounting tables in which accounting data is registered in each data cell, and registers them in the data cells of each accounting table under the hierarchization condition that each accounting table belongs to one of multiple hierarchies Under the association condition such that the aggregated data is aggregated based on transaction data and / or aggregated data registered in the data cell of the accounting table belonging to the same or lower hierarchy of the accounting table. An accounting database that manages the accounting tables of
An accounting data input unit for inputting accounting data to be registered in the accounting table of the accounting database;
When the accounting data input by the accounting data input unit is registered in a desired data cell of a desired accounting table of the accounting database, and the input accounting data is transaction data or aggregated data, Under the stratification condition and the association condition, the aggregated data that is aggregated based on the transaction data or the aggregated data is calculated, and the calculated aggregated data is stored in the corresponding data cell of the corresponding accounting table of the accounting database. The accounting data registration department to register;
An accounting data management system comprising: an arbitrary accounting table stored in the accounting database; and an accounting data output unit that outputs at least one of accounting data registered in the arbitrary accounting table . The accounting database is
Storing at least a part of the plurality of accounting tables as a matrix accounting table in which account items are expanded in each row and each column;
The data items belonging to the row or column of a given account item in each matrix accounting table are the same as or lower than that of the matrix accounting table so that the account items are set more finely in the matrix accounting table belonging to the lower hierarchy. The matrix accounting table is managed so as to be associated with a data cell belonging to a row or a column of an account item which is a detail of the predetermined account item of the matrix accounting table belonging to a hierarchy. The accounting data management system according to item 1. A voucher data input unit for inputting image data of a primitive voucher (hereinafter referred to as “voucher data”), which is the basis of the transaction, with respect to transaction data input by the accounting data input unit;
A voucher database that stores the voucher data input by the voucher data input unit in association with a data cell of an accounting table of the accounting database in which corresponding transaction data is registered;
The voucher data output part which outputs voucher data corresponding to the desired transaction data registered in the accounting database from the voucher database is further provided, according to claim 1 or 2, Accounting data management system. A data cell selector capable of selecting any data cell of any accounting table in the accounting database;
When the data cell is selected by the data cell selection unit, the voucher data output unit and / or the accounting data output unit is configured to output data related to the accounting data registered in the selected data cell. The accounting data management system according to claim 3, further comprising a data output control unit for controlling. When the transaction data is registered in the data cell selected by the data cell selection unit, the data output control unit outputs the voucher data to output the voucher data corresponding to the transaction data from the voucher database. The accounting data management system according to claim 4, wherein the accounting data management system is configured to control a section. When the aggregated data is registered in the data cell selected by the data cell selecting unit, the data output control unit outputs transaction data and / or aggregated data that is the aggregation source of the aggregated data from the accounting database. Accordingly, the accounting data management system according to claim 4, wherein the accounting data output unit is configured to be controlled. Data registration authority authentication for authenticating the authority (hereinafter referred to as “data registration authority”) relating to the registration of the accounting data when the accounting data to be registered in the accounting table of the accounting database is input by the accounting data input unit And
According to the data registration authority authenticated by the data registration authority authentication unit, the accounting data input by the accounting data input unit is permitted only to be registered in an accounting table belonging to a specific hierarchy, and the corresponding accounting table And further comprising a data registration limiting unit that controls the accounting data registration unit so as to perform registration in a data cell and limits registration to accounting tables belonging to other layers. The accounting data management system according to any one of Items 1 to 6. A data reference request accepting unit that accepts a request (hereinafter referred to as a “data reference request”) relating to a reference to an accounting table stored in the accounting database and / or accounting data registered therein;
A data reference authority authenticating unit that authenticates an authority (hereinafter referred to as “data reference authority”) related to the data reference request when the data reference request is received by the data reference request receiving unit;
Of the data reference requests accepted by the data reference request accepting unit according to the data reference authorization authenticated by the data reference authority authenticating unit, only the accounting table and / or the accounting data reference request belonging to a specific hierarchy is received. Data output that controls the accounting data output unit to output the corresponding accounting table and / or its accounting data, and restricts the output of the accounting table and / or its accounting data belonging to other levels The accounting data management system according to any one of claims 1 to 7, further comprising a restriction unit. At any point in time, a archival copy is created for at least a part of the plurality of accounting tables stored in the accounting database, information about the stratification conditions and association conditions, and information about the creation time of the copies The accounting data management system according to any one of claims 1 to 8, further comprising an archive database stored together with the database. An accounting table editing unit that performs at least one of creation of a new accounting table, change of contents of an existing accounting table, and deletion of an existing accounting table as an editing operation of the accounting table stored in the accounting database The accounting data management system according to claim 9, further comprising: A simulation accounting execution unit that performs a simulation based on virtual accounting data using an accounting table stored in the accounting database or a storage copy of the accounting table stored in the archive database; The accounting data management system according to any one of claims 1 to 10. The simulation accounting execution unit
A simulation accounting filter creation unit for creating a simulation filter that schematically represents a desired accounting table stored in the accounting database and / or a storage copy of the desired accounting table stored in the archive database; ,
A simulation accounting data input unit for inputting virtual accounting data (hereinafter referred to as “virtual accounting data”);
The virtual accounting data input by the simulation accounting data input unit is registered in a desired data cell of the simulation filter created by the simulation accounting filter creation unit, and under the stratification condition and the association condition, Simulation accounting for calculating accounting data predicted in relation to the virtual accounting data (hereinafter referred to as “forecast accounting data”) and registering the calculated forecast accounting data in the corresponding data cell of the simulation filter. A data registration unit;
The simulation filter, and a simulation accounting data output unit that appropriately outputs at least one of virtual accounting data or forecast accounting data registered in the simulation filter. Item 11. Accounting data management system according to item 11. The simulation accounting execution unit
Create and store a plurality of simulation accounting tables based on a plurality of accounting tables stored in the accounting database and / or archival copies of the plurality of accounting tables stored in the archive database, and correspondingly A simulation accounting database for managing the plurality of simulation accounting tables under stratification conditions and association conditions;
A simulation accounting data input unit for inputting virtual accounting data (hereinafter referred to as “virtual accounting data”);
The virtual accounting data input by the simulation accounting data input unit is registered in a desired data cell of a desired simulation accounting table of the simulation accounting database, and under the predetermined hierarchy condition and association condition, Accounting data predicted in relation to the virtual accounting data (hereinafter referred to as “forecast accounting data”) is calculated, and the calculated forecast accounting data corresponds to the corresponding simulation accounting table in the simulation accounting database. A simulation accounting data registration unit to be registered in the data cell;
A simulation accounting data output unit for outputting at least one of an arbitrary simulation accounting table stored in the simulation accounting database and virtual accounting data or forecast accounting data registered in the arbitrary simulation accounting table; The accounting data management system according to claim 11, comprising: an accounting data management system according to claim 11. Data representing information relating to accounting (hereinafter referred to as “accounting data”) including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). A system that manages
A server and one or more terminals including an input terminal and an output terminal configured to be able to communicate with the server via a communication network;
The server
A plurality of accounting tables in which accounting data is registered in each data cell are stored, and aggregate data registered in the data cells of each accounting table is such that each accounting table belongs to one of a plurality of hierarchies, In order for the data to be aggregated based on transaction data and / or aggregated data registered in the data cell of the accounting table belonging to the same hierarchy as that of the accounting table or in a lower hierarchy, the predetermined tiering conditions and association conditions An accounting database for managing the plurality of accounting tables below;
Accounting data receiving unit for receiving accounting data to be registered in the accounting database from the input terminal via the network;
When the accounting data received by the accounting data receiving unit is registered in a desired data cell of a desired accounting table of the accounting database, and the input accounting data is transaction data or aggregated data, Under the stratification condition and the association condition, the aggregated data calculated based on the transaction data or the aggregated data is calculated, and the calculated aggregated data is stored in the corresponding data cell of the corresponding accounting table of the accounting database. The accounting data registration department to be registered;
An accounting data transmission unit that outputs any accounting table stored in the accounting database, and at least one of accounting data registered in the accounting table, and transmits the data to the output terminal via the network; With
The input terminal is
An accounting data input unit for inputting accounting data to be registered in the accounting database of the server;
An accounting data transmission unit that transmits the accounting data input by the accounting data input unit to the server via the network, and
The output terminal is
An accounting data receiving unit for receiving an accounting table and / or accounting data output from the accounting database of the server via the network;
An accounting data management system comprising: an accounting data output unit that outputs the accounting table and / or accounting data received by the accounting data receiving unit. The accounting database of the server is
Storing at least a part of the plurality of accounting tables as a matrix accounting table in which account items are expanded in each row and each column;
The data items belonging to the row or column of a given account item in each matrix accounting table are the same as or lower than that of the matrix accounting table so that the account items are set more finely in the matrix accounting table belonging to the lower hierarchy. The matrix accounting table is managed so as to be associated with a data cell belonging to a row or a column of an account item which is a detail of the predetermined account item of the matrix accounting table belonging to a hierarchy. Item 15. The accounting data management system according to item 14. The input terminal further includes:
A voucher data input unit for inputting image data of a primitive voucher (hereinafter referred to as “voucher data”), which is the basis of the transaction, with respect to transaction data input by the accounting data input unit;
The voucher data input by the voucher data input unit includes an accounting data transmission unit that transmits the voucher data to the server via the network, and
The server further
A voucher data receiving unit for receiving the voucher data transmitted from the input terminal via the network;
A voucher database for storing the voucher data received by the voucher data receiving unit in association with a data cell of an accounting table of the accounting database in which corresponding transaction data is registered;
A voucher data transmission unit that outputs voucher data corresponding to desired transaction data registered in the accounting database from the voucher database and transmits the voucher data to the output terminal via the network; and
The output terminal further includes:
A voucher data receiving unit for receiving voucher data output from the accounting database of the server from the server via the network;
16. The accounting data management system according to claim 14, further comprising an accounting data output unit that outputs the voucher data received by the voucher data receiving unit. The input terminal is
When the accounting data to be registered in the accounting database of the server is input by the accounting data input unit, information on the authority regarding registration of the accounting data (hereinafter referred to as “data registration authority”) is stored in the network. And further comprising a data registration authority transmitting unit for transmitting to the server via
The server
A data registration authority receiving unit for receiving data registration authority information from the input terminal via the network;
A data registration authority authenticating unit for authenticating the data registration authority based on the information received by the data registration authority receiving unit;
In accordance with the data registration authority authenticated by the data registration authority authentication unit, the accounting data received by the accounting data receiving unit is only allowed to be registered in the accounting table belonging to a specific hierarchy. The accounting data registration unit is controlled so as to perform registration in a data cell, and further includes a data registration limiting unit that limits registration in accounting tables belonging to other hierarchies. The accounting data management system according to any one of Items 14 to 16. The input terminal is
A data reference request receiving unit that receives a request (hereinafter referred to as a “data reference request”) related to a reference to an accounting table and / or accounting data registered therein by the accounting data transmitting unit;
The data reference request received by the data reference request receiving unit is transmitted to the server via the network together with information on the authority relating to the data reference request (hereinafter referred to as “data reference authority”). -A reference authority transmitter is further provided,
The server
A data reference request / reference authority receiving unit for receiving the data reference request and the data reference authority from the output terminal via the network;
A data reference authority authenticating unit for authenticating the data reference authority when the data reference request and the data reference authority are received by the data reference request receiving unit;
Of the data reference requests accepted by the data reference request accepting unit according to the data reference authorization authenticated by the data reference authority authenticating unit, only the accounting table and / or the accounting data reference request belonging to a specific hierarchy is received. The accounting data transmission unit is controlled to output and transmit the corresponding accounting table and / or its accounting data from the accounting database, and the accounting table and / or its accounting data belonging to other levels The accounting data management system according to any one of claims 14 to 16, further comprising a data output restriction unit for restricting the output of the data. Data representing information relating to accounting (hereinafter referred to as “accounting data”), including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). Is a program for causing a computer to function as a system for managing
A program for an accounting data management system, wherein the computer is caused to function as each functional unit constituting the accounting data management system according to any one of claims 1 to 13. Data representing information relating to accounting (hereinafter referred to as “accounting data”) including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). Program for causing a computer to function as the server in a system configured to include a server and one or more terminals configured to be able to communicate with each other via the communication network. Because
An accounting data management system program for causing the computer to function as each functional unit of the server provided in the accounting data management system according to any one of claims 14 to 18. Data representing information relating to accounting (hereinafter referred to as “accounting data”) including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). Program for causing a computer to function as a terminal in a system configured to include a server and one or more terminals configured to be able to communicate with each other via a communication network. Because
The accounting is characterized by causing the computer to function as each function unit of the input terminal or the output terminal provided in the accounting data management system according to any one of claims 14 to 18. Data management system program. Data representing information relating to accounting (hereinafter referred to as “accounting data”) including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter referred to as “aggregated data”). Is a method of managing
A plurality of accounting tables in which accounting data is registered in each data cell are stored, and aggregate data registered in the data cells of each accounting table is such that each accounting table belongs to one of a plurality of hierarchies, In order for the data to be aggregated based on transaction data and / or aggregated data registered in the data cell of the accounting table belonging to the same hierarchy as that of the accounting table or in a lower hierarchy, the predetermined tiering conditions and association conditions Using an accounting database for managing the plurality of accounting tables below,
An accounting data registration acceptance step for accepting accounting data to be registered in the accounting database;
When the accounting data accepted by the accounting data registration acceptance step is registered in a desired data cell of a desired accounting table of the accounting database, and the accepted accounting data is transaction data or aggregated data, The aggregated data calculated based on the transaction data or the aggregated data is calculated under the stratification condition and the association condition, and the calculated aggregated data is stored in the corresponding data cell of the accounting table corresponding to the accounting database. An accounting data registration step to be registered in
An accounting data management method comprising: an arbitrary accounting table stored in the accounting database; and an accounting data output step for outputting at least one of accounting data registered in the arbitrary accounting table . The accounting database is
Storing at least a part of the plurality of accounting tables as a matrix accounting table in which account items are expanded in each row and each column;
The data items belonging to the row or column of a given account item in each matrix accounting table are the same as or lower than that of the matrix accounting table so that the account items are set more finely in the matrix accounting table belonging to the lower hierarchy. The matrix accounting table is managed so as to be associated with a data cell belonging to a row or a column of an account item which is a detail of the predetermined account item of the matrix accounting table belonging to a hierarchy. The accounting data management method according to item 22. Voucher data for accepting image data (hereinafter referred to as “voucher data”) of a primitive voucher that is the basis of the transaction accompanying receipt of transaction data to be registered in the accounting table of the accounting database in the accounting data registration receiving step. A reception step;
A voucher data storage step of storing the voucher data received by the voucher data reception step in association with a data cell of an accounting table of the accounting database in which corresponding transaction data is registered;
24. A voucher data output step of outputting voucher data corresponding to desired transaction data registered in the accounting database from the voucher database, according to claim 22 or 23. Accounting data management method.

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