WO2004017240A1

WO2004017240A1 - Accounting data management system, management method, and management program

Info

Publication number: WO2004017240A1
Application number: PCT/JP2002/008261
Authority: WO
Inventors: Hiroshi Fujihara; Masahiro Inoue; Yoshimitsu Kobayashi; Hiroyuki Naoi; Satoshi Wakabayashi; Tall Ozawa
Original assignee: Grow Bright Fujihara Corp.; Ado Inoue Inc.; Mitsubishi Chemical Media Co., Ltd.
Priority date: 2002-08-13
Filing date: 2002-08-13
Publication date: 2004-02-26
Also published as: JPWO2004017240A1

Abstract

An accounting data management system includes an accounting database for storing a plurality of accounting tables where accounting data is to be registered, in each data cell and managing these accounting tables under a predetermined hierarchical condition and correlation condition, an accounting data input unit through which accounting data to be registered in the accounting database is input, an accounting data registration unit for registering accounting data input in a desired data cell of a desired accounting table of the accounting database, and an accounting data output unit. When the accounting data which has been input is transaction data or calculation data, the accounting data registration unit calculates calculation data to be calculated according to the transaction data or the calculation data under the hierarchical condition and the correlation condition and registers the calculated data in the corresponding data cell of the corresponding accounting table of the accounting database. The accounting data output unit outputs at least one of the accounting tables registered in the accounting database or one of the accounting data items registered in an arbitrary accounting table.

Description

Prepared by the International Searching Authority as shown below.

Accounting data management system, management method, and management program

Technical field

The present invention relates to a management system and management method for accounting data used in fields such as corporate accounting, and a program for a management system for accounting data.

Akira Background technology

In corporate accounting, a company's financial condition and business performance report are clarified based on transaction records, the results are settled for each fiscal year, and used for financial management and operation planning, as well as for shareholders, investors, Reporting to stakeholders outside the company, such as creditors, is required. To this end, accounting using double-entry bookkeeping has traditionally been performed.

In double-entry bookkeeping, first, daily transactions are decomposed into debit and credit elements, and the task of determining the account and amount to be attached to each element is performed (journaling work). The journal results, together with a description of the transaction (foreign), are included in a journal or journal voucher (hereinafter, unless otherwise specified, these are collectively referred to as a "journal book"). It is recorded in.

As a specific example, if on March 18th, 10 products B were sold to Company A for 100 yen in cash, the transaction would be a debit account of 100 yen in cash, It is journalized as “sales” 100 yen, which is the credit account. In a journal or a journal voucher, a journal result and a description of the transaction (abstract) are usually recorded as follows.

Debit Credit Description

Cash 100 Sales 100 A Merchandise B, 10 pieces, 3/18 Next, each element described in the journal or journal voucher is posted to the ledger (account ledger), and these elements are arranged for each account (Posting work). Furthermore, the total amount or balance of the debit and credit elements described in the ledger is aggregated for each account, and a trial balance is created. Verify the accuracy of posting from ledger to ledger (aggregation work).

Through the above journaling, posting, and aggregation operations, the daily transactions of the company are systematically recorded in various books, such as journals, ledgers, and trial balances. At the end of the fiscal year, which is the end of the fiscal year of the company, the work of closing the accounts and closing the books (book closing process) is carried out, and based on these closed books, the financial condition and operating results of the company are settled. Financial statements representing information on the etc. are created.

Typical financial statements include balance sheets, profit and loss statements, and cash flow statements. A Balance Sheet (B / S) is a document that shows all assets and all liabilities and equity in order to clarify a company's financial position at one point in time. The Profit and Loss Statement (P / L) is used to clarify the business performance of a company in a period by associating gross income and expenses in that period with the difference This is a document showing profit and loss. Cash flow statements (C / F) are cash flow statements that show the status of cash flows during one period, classified into three activity categories: operating activities, investing activities, and financing activities.

As described above, double-entry bookkeeping allows companies to record daily transactions on a continuous and systematic basis in various books, so that financial statements such as balance sheets and profit and loss statements can be prepared in an inductive manner. It can be said that this is a mechanism. In recent years, various accounting programs and programs (accounting software) for accounting have been developed, and many companies use this to perform accounting. However, most of such accounting software has various types of accounting associated with double-entry bookkeeping. Automated work and computer processing are used to increase the efficiency of accounting work, and many work procedures basically follow the double-entry bookkeeping mechanism.

On the other hand, a technique for simplifying the double entry bookkeeping procedure itself is the matrix accounting table. A matrix accounting table is a two-dimensional matrix (matrix) composed of a large number of data cells arranged in rows and columns, and is realized in the form of a paper medium or a matrix sheet of spreadsheet software. Accounts are expanded in rows (columns) and columns (units), respectively, and in the top row and leftmost column, the initial summary value of each account at the start of recording (that is, each account in the previous fiscal year) The bottom row and the rightmost column show the aggregated value of each account at the moment. Is placed. At the end of the fiscal year, the values in the cells in the bottom row and rightmost column at that time will be the aggregation results for each account for the current fiscal year.

When a transaction is recorded in the matrix accounting table, the credit and debit account items associated with the transaction are selected from the rows and columns of the matrix, respectively, and the data cell where the selected row and column intersect is stored as the data ( Transaction data). For example, if you want to record the details of the transaction mentioned above, simply put the number "100" in the cell where the "cash" column and the "sales" word in the matrix intersect, and the data for this transaction will be displayed. It will be registered in a state where it is classified for each corresponding account. Furthermore, transaction data is aggregated for each credit and debit account, and data (aggregated data) relating to the aggregated result is registered in the cells in the bottom row and the rightmost column, respectively. If spreadsheet software is used, the work of this aggregated data can be configured to be performed automatically with the registration of transaction data by creating an appropriate macro.

By recording transaction data in this way, the matrix accounting table displays the summary of transactions at that point in a list, sorted by account, The calculation result is also displayed. In addition, by appropriately selecting and organizing the aggregation results of each account at any time, various financial statements, such as the balance sheet at the start of and at the time of recording and the income statement for that period, etc., shall be created. Can be.

In this way, according to the matrix accounting table, it can also serve as various books such as journals, ledgers, trial balances, etc. in the conventional double-entry bookkeeping, unifying the record destination of transactions, journal entries and posting Such operations can be omitted, and the burden associated with recording transactions is reduced. In addition, since the totalized results of transactions up to the present and the totalized results of each account are classified and displayed, it is possible to obtain a comprehensive and comprehensive view of the current financial condition, operating results, etc. of the company at this time. In addition, financial statements can be prepared at any time.

However, the conventional business accounting technology described above has the following problems.

①. Issues associated with transaction recording In traditional corporate accounting using double-entry bookkeeping, journals, postings, and aggregations must be performed when recording daily transactions. This requires sophisticated skills, and large-scale companies generate a large number of transactions and their contents are complex, so the tasks involved are enormous. Even when using a variety of accounting software, there is a limit to the efficiency of the work because the work procedure of double entry bookkeeping is basically followed.

In addition, as described above, using a matrix accounting table does not require specialized knowledge of bookkeeping, and it is easier to record transactions than double-entry bookkeeping, but the types of transactions to be recorded are limited. If the number is large or the content is complex, the number of account accounts increases, so the number of rows and columns in the matrix becomes enormous, making it difficult to register transaction data. One of the advantages is that the registered content listability and generality are impaired.

More specifically, in bookkeeping accounting, there are different types of accounts and different levels of detail. For this reason, in general corporate accounting, the types and details of accounts used for each corporate hierarchy and department are determined according to the business type and size of the company, and the type and number of transactions subject to accounting. The company records and manages accounting data based on the accounts (ie, under different units for each company, hierarchy, and department). In other words, when actually entering transaction data, it is necessary to set up accounts at a considerably fine level according to the level of each transaction to be entered. In doing so, it is necessary to use high-level accounts to make it easier to grasp the overall picture of corporate accounting. However, if a single matrix accounting table is used to perform everything from entering transaction data to ascertaining the accounting status of the entire company, the accounts at a considerably finer level can be set according to the type and level of each transaction entered. It is necessary to expand a large number of subjects into rows and columns of a matrix. Therefore, the number of rows and columns in the matrix becomes enormous, which makes it difficult to register transaction data, and worsens the listability and generality of registration contents. For these reasons, matrix accounting tables are rarely used for recording daily transactions or closing accounts at the end of the fiscal year. Therefore, when applying the matrix accounting table to daily transaction records and settlement processing, the list of registered accounting data There was a need for a technology that could substantially simplify and streamline the work involved in recording transactions without compromising the benefits of comprehensiveness.

②. Issues arising from the organizational structure of the company

Many companies have a layered paper weave structure, and the units (sections) are often subdivided at lower levels. For example, in the case of a company with a tree-like organizational structure, the whole company is subdivided into a head office and one or more branches, the head office and each branch are subdivided into multiple departments, and each department is subdivided into multiple 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, section, etc.) and the minimum unit of information to be grasped about transactions Is also different. Specifically, lower-level departments (eg, clerks) have a small range of organizations to account for, but need to record detailed information about each transaction as a summary. On the other hand, higher departments (for example, headquarters and branch offices) cover a large range of organizations, but do not need detailed information on individual transactions, and can use the aggregated results of transactions in lower departments. Often.

As described above, in many companies, the scope of accounting and the content of transaction records differ for each department, and it is difficult to unify accounting tasks between different departments and hierarchies. Therefore, in the conventional corporate accounting technology, the accounting work is performed independently for each department, and the higher department uses the accounting results of the lower department to perform the accounting. Therefore, there is a problem that even if the accounting work in each department is made more efficient, the accounting work as a whole company cannot be made more efficient unless information linkage between departments and levels is made more efficient.

For the above reasons, even in a company with a hierarchical organizational structure, accounting-related information can be easily exchanged between departments and levels, and the accounting work of the entire company can be unified and streamlined. Technology was desired.

③. Issues with accounting audit

The nature of the work of corporate accounting and the success or failure of the results obtained are subject to various audits. For example, under the Commercial Code, all corporations disclose financial statements, such as balance sheets and profit and loss statements, prepared during the fiscal year to interested parties, such as shareholders and creditors. Before being audited, it must be submitted to an audit by an accounting auditor (a certified public accountant or an audit firm) and a board of corporate auditors.

In the auditing work, if any credibility problem is found in the non-consolidated financial statements, the relevant transactions are identified by examining journals and ledgers, etc. It is required to confirm the details of the transaction by referring to the description and the like. However, the contents of the financial statements, which summarize the financial condition and business performance of the company, are traced back to a journal detailing each transaction, to identify the problematic transactions and to find their summaries. This is a very time-consuming task, and it is difficult to know details of the corresponding transaction if the summary of the corresponding transaction is not sufficiently described. Further, in a company having a hierarchical organizational structure as described above, it is often the case that accounting work is performed independently for each department and books and the like are created individually. Therefore, the task of checking different books for each department while traversing the hierarchy from the upper level to the lower level is added, and the task becomes more difficult and time-consuming.

Furthermore, depending on the situation, it is necessary to find documents (primitive vouchers) such as vouchers, invoices, receipts, etc., on which the recorded transactions are based, and confirm the authenticity of the transactions. However, since such primitive vouchers are usually stored and managed separately from books, etc., it is a time-consuming task to identify primitive vouchers corresponding to individual transactions recorded in books. is there. In addition, many primitive vouchers are paper media with different sizes and formats, and it is extremely difficult to store and manage them over a long period of time in a systematic manner. It is a fact that the storage and management of a company is a heavy burden on companies, although the chances of this are rare.

Therefore, at the time of the accounting audit, the related transactions are efficiently identified from the contents of the non-consolidated financial statements, and the details of the transactions and the corresponding data of the original voucher can be easily referred to. There has been a demand for a technology that can save time and efficiently store and manage such data over a long period of time while organizing such 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 streamline the work involved in transaction recording without deteriorating the comprehensiveness of the record contents and the comprehensiveness, and to perform the accounting work regardless of the division and hierarchy. Can be unified, and it is easy to identify individual transactions and refer to their details during accounting audits A management system and management method of accounting data using a matrix accounting table, and a program for a management system of accounting data. Disclosure of the invention

As a result of intensive studies to solve the above problems, the present inventors have managed a plurality of accounting tables in which accounting data is registered in each data cell under predetermined hierarchical conditions and association conditions, and By automatically calculating and registering the aggregated data related to the input transaction data based on these hierarchical conditions and association conditions, the recorded contents can be viewed in a comprehensive and comprehensive manner. The work involved in recording transactions can be substantially simplified and streamlined, accounting operations can be unified regardless of differences in departments and levels within an organization, and individual transactions can be identified and detailed during accounting audits. It has been found that the above-mentioned problems can be effectively solved, and the present invention has been completed.

That is, the gist of the present invention is to represent information relating to accounting, including data representing information relating to transactions (hereinafter referred to as “transaction data”) and data representing the results of their aggregation (hereinafter referred to as “aggregated data”). A system that manages data (hereinafter referred to as “accounting data”), stores a plurality of accounting tables in which accounting data is registered in each data cell, and stores each accounting table in a plurality of hierarchies. The total data registered in the data cell of each accounting table under the hierarchal conditions that belong to the accounting table and the data cell of the accounting table belonging to the same level as the accounting table or a lower level An accounting data base that manages the plurality of accounting tables under an association condition that is aggregated based on registered transaction data and / or aggregation data. An accounting data input unit for inputting accounting data to be registered in an accounting table of the accounting database; and an accounting data input by the accounting data inputting unit, the accounting data being input to a desired data of a desired accounting table of the accounting database. If the accounting data registered in the cell and the entered accounting data is transaction data or aggregation data, the aggregation that is aggregated based on the transaction data or aggregation data under the above-mentioned hierarchy conditions and association conditions An accounting data registration unit that calculates data and registers the calculated total data in a corresponding data cell of a corresponding accounting table of the accounting database; An 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. Exists in the data management system (Claim 1).

Further, another gist of the present invention is an accounting method including data representing information on a transaction (hereinafter, referred to as “transaction data”) and data representing a result of summarizing the data (hereinafter, referred to as “aggregated data”). A system that manages data (hereinafter referred to as "accounting data") representing information relating to a server, an input terminal and an output terminal configured to be able to communicate with the server via the communication network. And the server stores a plurality of accounting tables in which accounting data is registered in each data cell, and stores each accounting table in one of a plurality of hierarchies. , And the aggregated data registered in the data cell of each accounting table is the data cell of the accounting table belonging to the same level or a lower level as the accounting table. An accounting database that manages the plurality of accounting tables under predetermined hierarchical conditions and association conditions so that the transaction data and the Z or the aggregation data are registered in the accounting database; An accounting data receiving unit for receiving the accounting data to be registered in the accounting terminal from the input terminal via the network; and an accounting data received by the accounting data receiving unit in a desired accounting table of the accounting database. In addition to registering in the desired data cell, if the input accounting data is transaction data or aggregated data, the accounting data is aggregated based on the transaction data or aggregated data under the hierarchical conditions and association conditions. Calculated total data to be calculated, and the calculated total data is stored in a corresponding accounting table of the accounting database. An accounting data registration unit for registering in the data cell to be executed, an arbitrary accounting table stored in the accounting database, and at least one of accounting data registered in the arbitrary accounting table. An accounting data transmitting unit that transmits the accounting data to be registered in the accounting database of the server; and an accounting data input unit that receives the accounting data to be registered in the accounting database of the server. An accounting data transmitting unit that transmits the accounting data input by the input unit to the server via the network; and wherein the output terminal includes: An accounting data receiving unit that receives the accounting table and Z or accounting data output from the accounting database of the server from the server via the network; and the accounting table and Z or accounting data received by the accounting data receiving unit. An accounting data management system comprising: an accounting data output unit that outputs data (claim 14).

In addition, another gist of the present invention relates to accounting including data representing information relating to a transaction (hereinafter, referred to as “transaction data”) and data representing a result of summation thereof (hereinafter, referred to as “total 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 stores each accounting table in a plurality of hierarchies. Total data registered in the data cell of each accounting table as belonging to any of the accounting tables is registered in the data cell of the accounting table belonging to the same level as or lower than the accounting table. The plurality of accounting tables are managed under predetermined hierarchical conditions and association conditions so that the data is aggregated based on the transaction data and / or the aggregated data. An accounting data registration receiving step of receiving accounting data to be registered in the accounting database using the accounting database to be registered; and transmitting the accounting data received by the accounting data registration receiving step to a desired accounting table in the accounting database. In addition to registering in the data cell, if the accepted accounting data is transaction data or aggregation data, the accounting data is aggregated based on the transaction data or aggregation data under the above-described hierarchy conditions and association conditions. An accounting data registration step of calculating the aggregated data to be calculated and registering the calculated aggregated data in a corresponding data cell of a corresponding accounting table of the accounting database; and any accounting table stored in the accounting database; Accounting data registered in any accounting table Of, characterized in that it comprises an accounting data output step of outputting at least one, it consists in the accounting data management method (claims second item 2 of). As described above, according to the present invention, a plurality of accounting tables are managed on the basis of a predetermined hierarchical condition and an associating condition, and a totaling related to the input transaction data is performed under the hierarchical condition and the associating condition. The system is configured to automatically calculate data and register it in the corresponding data cell, so enter the data of transactions that occur every day as appropriate. Just by pushing, the aggregated data of each layer is automatically updated. This eliminates the need for conventional double entry bookkeeping, such as journal entry, posting, and counting, and greatly simplifies the task involved in recording transactions.

In addition, since transaction data and summary data of each accounting table are managed in association with each other between hierarchies, if the hierarchy structure of accounting templates is appropriately set according to the hierarchy structure of the company, the organizational structure of the company This makes it possible to standardize the accounting work even when the accounting is complicated.

In addition, by tracing the accounting table from a higher hierarchy to a lower hierarchy, it is possible to easily identify individual transactions and refer to the details thereof at the time of accounting audit (Claim 1). Section, Section 22).

Here, the accounting database is used as at least a part of the plurality of accounting tables, and a matrix accounting table in which accounts are expanded in respective rows and columns is stored, and a matrix belonging to a lower hierarchy is stored. The account cells are set more finely in the accounting table, and the data cells belonging to the row or column of the predetermined account in each matrix accounting table are assigned to the same or lower hierarchy as the matrix accounting table. The matrix accounting table may be configured to manage the matrix accounting table so as to be associated with a data cell belonging to a row or a column of the account of the predetermined account in the matrix accounting table. Sections 2, 15, and 23).

In this way, by setting the matrix accounting table according to the corporate hierarchy structure and departmental structure, and by setting the accounts more finely for the matrix accounting table belonging to the lower hierarchy, it is necessary for each corporate hierarchy and department. It is possible to refer to important information in a list and comprehensively (claims 2, 3, 15 and 23).

A voucher data input unit for inputting image data of a primitive voucher (hereinafter referred to as “voucher data”) as a basis for the transaction with respect to the transaction data input by the accounting data input unit; A voucher data base storing the voucher data input by the data input unit in association with a data cell of an accounting table of the accounting database in which corresponding transaction data is registered; and a voucher database registered in the accounting database. A voucher data output unit for outputting voucher data corresponding to desired transaction data from the voucher database may be further provided (claims 3, 16 and 17). 24)).

In this way, if the transaction data registered in the accounting table is configured to be stored in association with the image data of the original voucher that is the basis of the transaction, the labor for storing the original voucher can be reduced, Data can be organized and stored efficiently over a long period of time and managed, and at the time of an accounting audit, data on primitive vouchers corresponding to individual transactions can be easily referred to (claims 3 and 1). (Sections 6, 24). In this case, a data cell selecting unit capable of selecting an arbitrary data cell of an arbitrary accounting table in the accounting database, and a data cell selected when the data cell is selected by the data cell selecting unit. Data related to accounting data registered in the data cell. It may further comprise a voucher data output section and / or a data output control section for controlling the accounting data output section so as to output the evening (Claim 4). When the transaction data is registered in the data cell selected by the data cell selection unit, the data output control unit outputs 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, the accounting data is output from the accounting database. The accounting data output unit may be configured to output the transaction data and Z or the aggregated data as the aggregated source of the aggregated data (claim 6). In this way, when an arbitrary cell in the accounting table is selected, the data related to the accounting data registered in the selected data cell (e.g., voucher data corresponding to transaction data, If the system is configured to output accounting data, which is a data aggregation source, the operator of this system can easily refer to the accounting data related to this accounting data while referring to any accounting data. This makes it possible to efficiently check the accounting data (claims 4 to 6).

In addition, when accounting data to be registered in the accounting table of the accounting database is input from the accounting data input unit, the authority for registering the accounting data (hereinafter referred to as “data registration authority”) is authenticated. A data registration authority authenticating section, and, in accordance with the data registration authority authenticated by the data registration authority authenticating section, transfer the accounting data input by the accounting data input section to an accounting table belonging to a specific hierarchy. of A data registration restricting unit that permits only registration and controls the accounting data registration unit to register in the data cell of the corresponding accounting table, and restricts registration to accounting tables belonging to other layers. May be further provided.

7).

Alternatively, a data reference request receiving unit that receives a request relating to reference to the accounting table stored in the accounting database and / or accounting data (hereinafter referred to as a “data reference request”); and the data reference request receiving unit. When a data reference request is accepted by the data authentication unit, a data reference authority authentication unit that authenticates the authority related to the data reference request (hereinafter referred to as “data reference authority”), and is authenticated by the data reference authority authentication unit. Of the data reference request received by the data reference request receiving unit according to the received data reference authority,

Only the reference request of Z or its accounting data is permitted, and the corresponding accounting table and the accounting data output unit are controlled so as to output Z or its accounting data. Z or a data output limiting unit for limiting the output of the accounting data may be further provided (Claim 8).

In this way, by restricting 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 or reference of accounting data, individual employees of the company can be provided. By setting the appropriate authority for the individual, the hierarchy of the table that can be registered and referred to by each individual can be controlled in detail, so that detailed security management of accounting data becomes possible (claims 7, 7). 8).

Further, at any time, a copy for storage is created for at least a part of the plurality of accounting tables stored in the accounting database, and information on the above-mentioned hierarchy conditions and association conditions, and An archive database that stores information on the time of creation may be further provided (claim 9).

In this way, by making a storage copy of the accounting table at any time and storing it together with the information on the tiering condition and the association condition and the information on the time when the copy was made, It is possible to check the financial status and compare the financial status between arbitrary multiple points in time. It contributes to the simplicity of management (Claim 9).

In this case, as the editing operation of the accounting table stored in the accounting database, the accounting operation for creating at least a new accounting table, changing the contents of the existing accounting table, and / or deleting the existing accounting table is performed. A table editing unit may be further provided (claim 10).

In this way, by creating a new accounting table, changing the contents of an existing accounting table, and deleting an existing accounting table, the accounting table can be edited. It is possible to easily and efficiently create appropriate accounting tables such as matrix accounting tables and financial statements, and modify / delete created accounting tables according to changes and the situation of each department. It is possible (Claim 10).

In addition, a simulation accounting execution 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 is performed. It may be provided with an additional section (Claim 11).

In this case, the simulation accounting execution unit schematically represents a desired accounting table stored in the accounting database and a storage copy of the desired accounting table stored in the archive database. A simulation accounting filter creating unit for creating a filter for simulation, a simulation accounting data input unit for inputting virtual accounting data (hereinafter, referred to as “virtual accounting data”), and a simulation accounting data input unit. In addition to registering the virtual accounting data input by the simulation accounting filter into a desired data cell of the simulation filter created by the simulation accounting filter creating unit, the virtual accounting data is stored under the hierarchical assignment condition and the association condition. Forecasted accounting data related to accounting data (Hereinafter referred to as “prediction accounting data”). A simulation / accounting data registering section for registering the calculated prediction accounting data in a corresponding data cell of the simulation filter; Simulation accounting data for outputting at least one of virtual accounting data or forecast accounting data registered in the simulation filter. And an output unit (claim 12).

Alternatively, the simulation accounting execution unit may execute a plurality of simulations based on the plurality of accounting tables stored in the accounting database and the archive copy of the plurality of accounting tables stored in the archive database. A simulation accounting database that creates and stores an accounting table and manages the plurality of simulation accounting tables under corresponding hierarchical and association conditions, and virtual accounting data (hereinafter “virtual accounting data”). ), And the virtual accounting data input by the simulation accounting data input unit is input into the simulation accounting database in the desired simulation accounting table of the simulation accounting database. By registering in the desired data cell, Under the predetermined hierarchy conditions and association conditions, accounting data (hereinafter referred to as “projected accounting data”) predicted in relation to the virtual accounting data is calculated, and the calculated predicted accounting data is calculated. A simulation accounting data registration unit for registering a simulation accounting data in a corresponding data cell of a simulation accounting table in the simulation accounting database; an arbitrary simulation accounting table stored in the simulation accounting database; A simulation accounting data output unit that outputs at least one of virtual accounting data or forecast accounting data registered in the table may be provided (claim 13).

In this way, by configuring the simulation based on virtual accounting data using accounting tables and their storage copies, the effect of certain transactions and investments on the financial position and business performance of the entire company In addition, it is possible to examine in detail the conditions necessary to achieve the overall sales target with simple operations (claims 11 to 13).

On the other hand, in the case of including the server and the input terminal and the output terminal, when the input terminal is configured to input the accounting data to be registered in the accounting database of the server by the accounting data input unit, A data registration authority transmitting unit that transmits information on authority of the accounting data registration (hereinafter, referred to as “data registration authority”) to the server via the network; for A data registration authority receiving unit that receives data registration authority information from the terminal via the network; and a data registration authority authenticating unit that authenticates 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 authenticating unit, only the accounting data received by the accounting data receiving unit is permitted to be registered in the accounting table belonging to a specific hierarchy only. And controlling the accounting data registration unit so as to perform registration in the data cell of the corresponding accounting table, and further comprising a data registration limiting unit for limiting registration to accounting tables belonging to other layers. (Claim 17).

In addition, the output terminal transmits a request for reference to the accounting table and / or accounting data registered therein by the accounting data transmitting unit (hereinafter referred to as a “data reference request”).

. The data reference request receiving unit that receives the request, and the data reference request received by the data reference request receiving unit are information on the authority related to the data reference request (hereinafter, referred to as “data overnight reference authority”). And a data reference request / reference authority transmission unit that transmits the data reference request and the reference authority transmission unit to the server via the network, wherein the server transmits the data reference request and the data reference authority from the output terminal via the network. A data reference request to be received; a reference authority receiving unit; and a data reference authority 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. An authentication unit and the data reference request receiving unit are accepted according to the data reference authority authenticated by the data reference authority authenticating unit. Among the data reference requests, only the accounting table belonging to a specific hierarchy and / or the accounting data reference request are permitted, and the corresponding accounting table and Z or the accounting data are output from the accounting database and transmitted. In addition to controlling the accounting data transmitting unit, the accounting data transmitting unit may further include an accounting table belonging to other layers and / or a data output limiting unit for limiting the output of the accounting data. Article 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 able to communicate via the communication network, the present invention can be implemented on a network. Client / server system for large-scale enterprises where stores and offices are dispersed. However, it is possible to efficiently register and refer to accounting data at each facility and to enjoy the advantages of the present invention as described above (claims 14 to 18). Further, another gist of the present invention is an accounting method including data representing information relating to a transaction (hereinafter, referred to as “transaction data”) and data representing a result of summarizing the data (hereinafter, referred to as “aggregated data”). A program for causing a computer to function as a system for managing data (hereinafter, referred to as "accounting data") related to information relating to each of the above-described accounting data management systems. The present invention resides in a program for an accounting data management system, characterized in that the computer functions as each functional unit of the server or the input terminal or the output terminal provided in the data management system. Paragraphs to 21)). As described above, by providing a program that causes a computer to function as each unit configuring the above-described system or each unit configuring the above-described server and terminal, the above-described system can be configured using an existing general-purpose computer. , A server, and a terminal, which contributes to the spread of the present invention (claims 19 to 21). BRIEF DESCRIPTION OF THE FIGURES

FIG. 1 is a functional block diagram schematically showing the configuration of the 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 type of accounting table stored in the storage unit, in the accounting data management system according to the first embodiment of the present invention. 3 (b) is a diagram showing 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.

FIGS. 4 (a) and 4 (b) both show an example of the structure of financial statements, 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. Figure 4 (a) shows the balance sheet, and Figure 4 (b) shows the income statement.

FIG. 5 is a diagram showing image data of a pay statement, which is one type of voucher data stored in the storage unit, in the accounting data management system according to the first embodiment of the present invention. You.

FIGS. 6 (a), 6 (b), and 6 (c) show proof 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. 6 (a) is a diagram showing an invoice, FIG. 6 (b) is a receipt, and FIG. 6 (c) is a diagram showing image data of a delivery note.

FIG. 7 shows a transaction displayed on a display (output unit) when the transaction data management system according to the first embodiment of the present invention is configured so that transaction data can be input while referring to voucher data. It is a figure showing an example of a data input screen. FIG. 8 is a table showing the correspondence between the user of the work station 1 and the authority for registering and referring to 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. BEST MODE FOR CARRYING OUT THE 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 relates to accounting, including data representing transaction information (hereinafter, referred to as “transaction data”) and data representing the results of aggregation thereof (hereinafter, referred to as “aggregation data”). It manages data representing information (hereinafter referred to as “accounting data—evening”).

Specifically, the transaction data targeted by the present invention includes, for example, the amount of each account when the transaction is decomposed into accounts, and the aggregated data includes, for example, each account item of each decomposed account. And the like. In addition to the transaction data and the aggregated data, the accounting data also includes various information related to accounting, such as a description of the details of each transaction (summary) and various information associated with the settlement of accounts.

Here, “transaction” in this specification is synonymous with a transaction that is recorded in general double-entry bookkeeping, and is an element related to the calculation of assets (assets, liabilities, equity) or an element related to the calculation of profit or loss (income · Cost) When recording a transaction, this should be an asset, a liability, a capital component of the 'income' expense, and its details. , And attaches an account representing the type of the account to each account. In other words, the unit of record for a transaction is the “account”. Below, examples of commonly used account types (account items) are categorized according to the elements (assets, liabilities, equity, income, and expenses) to which they belong. Cash account, checking account, securities account, notes receivable, accounts receivable, loan account, merchandise account, land account, building account, equipment account, etc. Accounts payable, accounts payable, borrowings, bonds, etc.

· Capital

Such as a capital account.

• revenue

Sales accounts, commission income accounts, interest income accounts, dividend income accounts, etc.

• Cost

Purchase accounts, payroll accounts, communication expenses accounts, advertising expenses accounts, interest expenses accounts, etc.

The accounting data management system of the present invention stores a plurality of accounting tables in which the above-described accounting data is registered in each data cell in an accounting database, and assigns each accounting table to one of a plurality of hierarchies. Transaction data and / or summary data registered under the condition and in the data cell of each accounting table in the accounting table belonging to the same level or lower than the accounting table. These accounting tables are managed under the association conditions that are aggregated based on.

Then, when the accounting data is input, it is registered in a desired data cell of a desired accounting table in the accounting database, and when the input accounting data is transaction data or aggregated data, Under the hierarchy conditions and association conditions of the above, calculate the aggregated data that is aggregated based on the input transaction data or the aggregated data, and then apply the calculated aggregated data to the corresponding accounting table in the accounting database. And register it in the data cell.

Preferably, at least a part of these accounting tables is stored in each row and each column. Each account is configured as a matrix accounting table with expanded accounts, and the lower the level of the matrix accounting table, the more detailed the accounts are set, and the rows belong to the specified account row or column of each matrix accounting table. These accounting tables are associated with data cells in a matrix accounting table belonging to a hierarchy lower than the matrix accounting table, in association with data cells belonging to a row or a column of the account, which is a specific account of the predetermined account. Is configured to be managed.

In addition, with respect to the input transaction data, image data of the original voucher (hereinafter referred to as “voucher data”) which is the basis of the transaction is input together, and the corresponding transaction data is registered in the accounting database of the accounting database. It is also preferable that the data is stored in the voucher database in association with the position of the data cell of the table.

Hereinafter, as an embodiment of the present invention, when the above-described accounting data management system is configured as a stand-alone workstation 1 having all functions (first embodiment), it is possible to communicate with each other via a network. The explanation will be made separately for a case where the server and the client are provided with a function relating to the management of the accounting database and a function relating to the registration and reference of the accounting data (second embodiment).

(1) First embodiment

FIG. 1 is a functional block diagram schematically showing the configuration of the accounting data management system according to the first embodiment of the present invention. As shown in FIG. 1, the accounting data management system according to the present embodiment includes an input unit 11, an output unit 12, a storage unit 13, an operation / control unit 14, an image acquisition unit 15, a large-capacity storage. It is configured as a stand-alone workstation 1 equipped with a device 16.

The workstation 1 has a built-in CPU, RAM, hard disk, and the like (not shown). The CPU executes various arithmetic processes according to programs stored in the hard disk, and stores data necessary for various arithmetic processes of the CPU in the RAM. The memory is updated as appropriate. In addition, the workstation 1 further includes various peripheral devices (not shown) such as input devices such as a keyboard and a mouse, output devices such as a display and a printer, storage media reading and writing devices such as a CD-ROM drive and a floppy disk drive, and the like. Interface with communication network) Is built-in or connected, and is controlled by arithmetic processing of the CPU.

In other words, 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 is an ordinary information processing terminal having a CPU, RAM, a hard disk, various peripheral devices, etc. and having sufficient specifications (for example, various network servers, workstations, personal computers, etc.). It can be easily realized by using.

Hereinafter, these functional elements 11 to 16 will be described.

The input unit 11 is an input interface between the user of the workstation 1 and the operation / control unit 14 when the user of the workstation 1 operates the input unit 11. Various information such as accounting data used for calculation and control is input. The input unit 11 is mainly composed of a data input device such as a keypad mouse provided in the workstation 1, an image / video photographing device such as a video camera, and a sound collecting device such as a microphone. become. 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 section 12 is mainly configured by a printing device such as a printer, a display device such as a display, a sounding device such as a speaker provided in the workstation 1, and the like. The output unit 12 may be realized by various data output operations by a remote console via a communication network (not shown).

The interface between the input unit 11 and the output unit 12 is GU I (

It is preferable to apply a known interactive interface such as a Graphical User Interface so that the user of the workstation 1 can easily input and output data.

The storage unit 13 receives the control of the operation and control unit 14 described later, and Various information used in the application 1 are stored, and the stored various information can be added, updated, and deleted as appropriate under the control of the arithmetic and control unit 14 described later. The storage unit 13 is mainly constituted by a hard disk provided in the workstation 1, an external storage medium, and the like.

In particular, the storage unit 13 has, as its main functions, a function as an accounting database for storing and managing an accounting table and a function as a voucher database for storing voucher data. Here, among various types of information stored in the storage unit 13, an accounting table and voucher data will be particularly described.

The accounting table is a table including 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 hierarchical assignment conditions and association conditions. Here, the tiering condition means that a plurality of tiers are determined in advance for management of the accounting table, and each accounting table is managed so as to belong to any of these tiers. In addition, associating condition means that the aggregated data registered in the data cell of each accounting table is the transaction registered in the data cell of the accounting table belonging to the same hierarchy or lower hierarchy as the accounting table. It is managed so that it is tabulated based on data and / or tabulated 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 the recording. This section describes transaction input tables, matrix accounting tables, and financial statements as specific examples of accounting tables that are particularly useful.

The transaction input table is used to enter daily transaction data into individual cells and to summarize the contents so that they can be registered in a matrix accounting table described later. in the hierarchical structure, Oh those that mainly belong in the lowest layer ₀

Figure 2 shows an example of the structure of the transaction input table. In the transaction input table of Fig. 2, each column shows an account (“Cash” and “Yamanaka 5.55 current account”) according to the input contents, and each column shows the transaction data input unit ( In Figure 2, "September" to "August" are set. In each cell, transaction data corresponding to the corresponding account and input unit is input. In FIG. 2, the input unit is one month unit, but the input unit is not limited to this. One week or one day may be used, and other attributes may be used instead of the period (for example, “transaction number”, etc.). ) May be used as a unit. Also, based on these entered transaction data, the cells in the rightmost column and the bottom row contain the totals for each account and input unit, respectively. The totals for the account and all input units are automatically tabulated and registered as tabulated data.

As described above, a matrix accounting table is a two-dimensional matrix (matrix) composed of a large number of data cells arranged in rows and columns, and accounts are expanded in rows (columns) and columns (rows). It was done. In the storage unit 13, a plurality of matrix accounting tables from those showing detailed transactions to those showing general outlines are recorded, and further, these are managed under predetermined stratification conditions, so that In the hierarchy structure of the accounting table, it mainly occupies multiple layers from the middle layer to the top layer. FIGS. 3A and 3B show examples of the configuration of the matrix accounting table stored in the storage unit 13. FIG. In each of the matrix accounting tables in Figs. 3 (a) and (b), an account is expanded in each row and each column, and each cell has transaction data or transaction data corresponding to the account in the corresponding row and column. Total data is registered. For example, in the matrix accounting table in Fig. 3 (a), the cells where row number 9 “new book expenses” crosses column number 0 “cash” and column number 1 “Yamanaka 5.55 The corresponding summary data in the transaction input table in Fig. 2 (the summary data of the cell where row number 12 “Total” intersects column number 0 “Cash” and column number 1 “Yamanaka 5 5 5 current”) is You will be automatically registered. Also, based on these registered transaction data or aggregated data, the cells in the rightmost column and the bottom column contain the totals for each row and column account, and the cells in the bottom right cell, respectively. Is automatically totaled and registered as total data for each account in all rows and columns.

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 accounts expanded to rows and columns is more detailed. It has become. That is, the matrix accounting table in Fig. 3 (a) This corresponds to the cell where row number 1 “cash checking” and column number 1 1 “fixed cost” in the matrix accounting table in FIG. 3 (b) intersect, and the account (“ Accounts (“cash”, “5.55 in Yamanaka”, “10,000 in credit”), and “Travel and transportation expenses”, “communications” Expenses ”and“ Packing freight costs ”are shown in the columns and rows of the matrix accounting table in Figure 3 (a). In the cell with row number 1 and column number 11 in the matrix accounting table in Fig. 3 (b), the aggregated data registered in the bottom right cell of the matrix accounting table in Fig. 3 (a) Registered.

That is, the storage unit 13 (accounting database) stores a plurality of matrix accounting tables as illustrated in FIGS. 3 (a) and 3 (b) in a lower hierarchy as a matrix accounting table in which accounts are set in detail. The data cell belonging to a row or column of a predetermined account of each matrix accounting table under the hierarchical condition such that the matrix accounting table belongs to a matrix accounting table belonging to a hierarchy lower than the matrix accounting table, The management is performed under the condition of a hierarchy that can be associated with the data cell belonging to the row or column of the specific account, which is a specific account.

A financial statement is a table showing information on financial position, business performance, etc., which is compiled 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 prepared as needed based on other accounting tables. In the hierarchical structure of the accounting table, it mainly belongs to the top layer or a layer close to the top layer, and is aggregated based on the data of the transaction input table and matrix accounting table that exist in the lower layer.

FIG. 4 shows an example of the structure of the financial statements stored in the storage unit 13. Fig. 4 (a) is a balance sheet, and Fig. 4 (b) is a profit and loss statement. Both were automatically created based on the data registered in the matrix accounting table in Fig. 3 (b).

The various types of accounting tables described above, and the hierarchical conditions and association conditions for managing them can be realized by using various known database technologies. For example, when using computer spreadsheet software, an accounting table of any format can be set on a worksheet (work area consisting of a large number of cells), and a layering condition can be set for each worksheet. Can be realized. In addition, for cells to which summary data is input, an appropriate macro is created based on other transaction data and / or summary data that is the aggregation source of the summary data, and this macro is set. The association condition can be realized.

On the other hand, the voucher data is an image of the primitive voucher acquired by the image acquisition unit 15 described later. Here, the primitive voucher is a document that is input into the accounting table and is a basis for the transaction, and proves that the transaction was actually performed. This primitive voucher includes various documents, such as invoices, receipts, and payments, depending on the type of transaction to be certified. As an example of voucher data, Fig. 5 shows image data of a pay statement, and Figs. 6 (a), (b), and (c) show images of invoices, receipts, and invoices for a series of transactions. Show data. The voucher data is 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 arithmetic and control unit 14 performs various operations necessary for the operation of the workstation 1 and outputs the output unit 12 and the storage unit 12 according to the input information at the input unit 11 and the information stored at the storage unit 13. It controls each operation of 13. The detailed functions will be described later together with the operation of the workstation 1. The arithmetic and control unit 14 is mainly constituted 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 primitive vouchers as a basis for a 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 are variously different depending on the type of transaction subject to the accounting record, the image scanner used as the image acquisition unit 15 has various shapes and formats. It is preferable to be able to read primitive vouchers and to create image data with sufficient resolution.

At any time, the mass storage device 16 creates a storage copy for at least a part of the plurality of accounting tables stored in the storage unit 13 and stores the information on the above-described hierarchy condition and association condition. , As well as information on when the copy was made. This mass storage device 16 It is mainly composed of the hard disk and external storage medium provided in the storage unit 1, but if the sufficient capacity can be secured, the same hard disk or external storage as the storage unit 13 is used. It is also possible to configure with a storage medium or the like.

Note that, as described above, the functions corresponding to the functional elements 11 to 16 of the workstation 1 are actually performed by a computer program stored on a hard disk.

(Hereinafter referred to as “Accounting Data Management Workstation Program”).

Read it out to M and start the accounting data management workstation program

The execution by the CPU realizes the operation of the CPU or the cooperative operation of the CPU and RAM, hard disk, and various peripheral devices.

Here, this accounting data management workstation program, for example, CD

-ROM, DVD-ROM, MO disk, etc., are recorded on a computer-readable storage medium, and if necessary, directly through a storage medium reading device (not shown) of the workstation 1. It is preferable to install it on the hard disk of the workstation 1 or use it. Alternatively, a server program is recorded in an external storage area (another computer or the like) accessible from the workstation 1 through the information communication network, and the server program is transferred from the external storage area through the information communication network as needed. It is preferable to use it directly or by installing it 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 operation of the accounting data management system of the present embodiment is as follows: (a) Operation relating 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 to accounting table, accounting data and voucher data (reference operation), (d) Registration and reference of accounting data, etc. Accompanying authorization operation (authentication operation), (e) Operation related to creation and storage of archive copy of accounting table at any time (archive management operation), and (f) Operation related to simulation (simulation operation) Separated.

(a) Accounting table management operation

Prior to the operation of the workstation 1, the storage unit 13 stores the desired accounting table. Is stored, and is managed under the above-described predetermined hierarchical assignment condition and association condition under the control of the arithmetic and control unit 14. In addition, these accounting tables are added, edited, and deleted as needed by the operator (user) of the workstation 1 before or during the operation of the workstation 1 (for example, as described later). Then, based on the summary data registered in the matrix accounting table at a certain point in time, it is possible to create a balance sheet at that point in time). Also, the tiering conditions and the association conditions can be changed as appropriate.

Such an operation can be realized by using various known database technologies as described above. For example, if spreadsheet software is used to implement accounting tables, hierarchy conditions, and association conditions, add or delete worksheets as appropriate, or add accounting tables to worksheets. This operation can be realized by changing the area or adding, modifying, or deleting attributes and macros of each cell.

(b) Registration operation

An operator (user) of the workstation 1 inputs, via the input unit 11, accounting data to be registered in a data cell of any accounting table and a request to register the accounting data in a data cell of the desired accounting table. (Hereinafter referred to as “data registration request”) to workstation 1. 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 to request a part or all of an accounting table as a unit. is there. The accounting data input together with the data registration request is controlled by the arithmetic and control unit 14 and the desired data cell of the desired accounting table in the storage unit 13 (accounting database) based on the contents of the data registration request. Registered in. Also, if the entered accounting data is transaction data or summary data, of the summary data to be registered in another data cell of the same accounting table and in the data cell of another accounting table. All tabulated data to be tabulated based on the input transaction data or tabulated data is calculated by the calculation and control unit 14 calculations. Then, the calculated total data is stored in the corresponding accounting table under the control of the arithmetic and control unit 14. —Registered in the evening cell. That is, the calculation / control unit 14 functions as an accounting data registration unit. These calculations and registrations are performed under the above-described hierarchical assignment conditions and association conditions.

Also, when inputting transaction data, the user of the workstation 1 obtains image data of primitive vouchers, that is, voucher data, which is the basis of the transaction of the transaction data, by the image acquisition unit 15 and inputs the data to the workstation 1. I do. 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 (the voucher database) under the control of the arithmetic / control unit 14 in association with the data of the accounting table in which the corresponding transaction data is registered. . In this embodiment, since it is necessary to input both transaction data and voucher data for each transaction, from the viewpoint of facilitating the association between the transaction data and the voucher data and increasing the efficiency of the data input, It is preferable that data input and voucher data input be configured so as to be performed 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, it is possible to realize such a configuration using this interface. It is possible. For example, when the source voucher for a transaction is obtained, the image data (the voucher data) of the source voucher is obtained, and the voucher data is displayed on the display (output unit 12), and is displayed. A configuration in which transaction data is input while referring to the data is conceivable.

FIG. 7 shows an example of a transaction data input screen displayed on the display (output unit 12) in a case where transaction data can be input while referring to voucher data. Voucher data is displayed on the right side of the screen, and transaction data input fields corresponding to the voucher data are 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 checking 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 the transaction data corresponding to the voucher data without greatly moving the line of sight on the screen, thereby greatly improving the efficiency of the operator's data input. When a plurality of voucher data exist for a series of transactions, the voucher data is sequentially or simultaneously displayed on a display (output unit 12), and the transaction data for these series of transactions is displayed. It may be configured so that the input of can be performed continuously. For example, in the input screen shown in Fig. 7, by clicking the “Receipt”, “Invoice”, and “Delivery” icons on the upper right side of the screen with the mouse (input section 11), While sequentially displaying the voucher data for a series of transactions such as receipts, invoices, and invoices in Fig. 6 (a) to (c), the relevant transaction data for these series of transactions is continuously displayed. This makes it possible to input transaction data more efficiently.

(c) Reference operation

The user of the workstation 1 outputs an arbitrary accounting table stored in the storage unit 13 (accounting database) and an arbitrary accounting data registered in the arbitrary accounting table from the output unit 12. It is possible to refer to. Also, any voucher data similarly stored in the storage unit 13 (the voucher database) can be output from the output unit 12 and referenced. 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 inputs, via the input unit 11, the accounting data registered in the data cell of the accounting table stored in the storage unit 13 or any transaction data. A request to refer to the voucher data stored in association (hereinafter referred to as “data reference request”) is input to the workstation 1. This request can be issued in the unit of individual accounting data, but it is possible to request multiple accounting data and voucher data collectively, or to request a part or all of a certain accounting table as a unit. It is also possible.

The operation / control unit 14 specifies appropriate accounting data and / or accounting table from the accounting tables stored in the storage unit 13 according to the contents of the input data reference request, or From the voucher data stored in 3, an appropriate voucher data is specified, and this is output through the output unit 12. Specific examples are the transaction input table shown in Fig. 2, the matrix accounting table shown in Figs. 3 (a) and (b), and the financial statements (balance sheet, profit and loss calculation) shown in Figs. 4 (a) and (b). Or the accounting table such as Selective display of some cells in the form of worksheets such as spreadsheet software

(Output unit 12) or print by printer (output unit 12).

Note that the above registration operation and reference operation can be performed individually.However, when an interactive interface such as a GUI is used as the interface of the input unit 11 and the output unit 12, It is preferable to perform the operation seamlessly using this interface. For example, a transaction input table shown in Fig. 2 and an accounting table such as a matrix accounting table shown in Figs. 3 (a) and (b) are displayed on a display (output unit 12) in the form of a worksheet such as spreadsheet software. In this case, the user can easily add, modify, or delete accounting data in the desired cell via the keyboard or mouse (input section 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 operation / control unit 1 It is preferable that the control unit 4 controls the output unit 12 to output accounting data and voucher data related to the accounting data registered in the selected data cell. For example, in the case of the worksheet format described above, while browsing the accounting table displayed on the display (output unit 1 2), clicking on the desired data cell with the mouse (input unit 1 1) will display the data. Other data cells and other accounting tables in which data related to the data in the cells are registered, other accounting tables, and related voucher data are displayed on the display (output unit 12). In this case, the input unit 11 functions as a data cell selection unit, and the operation / control unit 14 functions as a data output control unit.

As the related data, for example, if the data registered in the selected data cell is transaction data, the voucher data corresponding to the transaction data (ie, a source certificate for certifying the transaction of the transaction data) Voucher image data). If the data registered in the selected data cell is the aggregation data, the transaction data and Z or the aggregation data (that is, the selected aggregation data are used as the aggregation source of the aggregation data) The transaction data and / or Z or totalized data that are tabulated based on the transaction data and / or tabulated data are output. (d) Authorization operation

When the workstation 1 is operated by people at various levels and departments within the company, the workstation 1 may be used from the viewpoint of the security of accounting data. In some cases, it is preferable to limit the registration operation and the reference operation that can be performed according to the user's hierarchy, department, position, etc., rather than granting the reference operation to all users without restriction. For example, management and internal auditors may want to be able to see the contents of the accounting table at all levels, but not edit it, or a sales manager may be able to see only the matrices relevant to their department. Want to, etc.

In such a case, the workstation 1 according to the present embodiment provides the user of the workstation 1 with the authority to register accounting data in advance (hereinafter referred to as “data registration authority”) or the reference to accounting data. By setting the authority (hereinafter referred to as the “authority reference authority”) for each user, only the registration and reference of specific accounting data is permitted for each user according to the hierarchy, department, position, etc. Or restrict the registration or reference of specific accounting data.

Specifically, first, regarding the person using the workstation 1 of the present embodiment,

Set up what authority the person has with regard to registration and reference of accounting data. This setting is represented, for example, in the form of a correspondence table as shown in FIG. 8, and is stored in the storage unit 13 of the present workstation 1. Note that the correspondence table in FIG. 8 shows a case where settings are collectively made for each hierarchy, department, and position to which the user belongs, but the authority may be set for each individual user. In addition, this correspondence table may be created under the control of the arithmetic and control unit 14 via the input unit 11 and the output unit 12 in the workstation 1, but may be created by an external computer or the like. A pre-made one may be input to this workstation. Further, prior to the start of the operation of the workstation 1, all the settings may be determined in advance and a correspondence table may be created. The configuration may be such that the setting contents can be added / changed / deleted under the control of the arithmetic / control unit 14 via the output unit 1 and the output unit 12. When the workstation 1 is operated, when the user of the workstation 1 inputs a data registration request or a data reference request through the input unit 11, The use of the workstation 1 so that the arithmetic / control unit 14 inputs information for identifying the user (name, ID number, department name, job title, etc., and a predetermined number for identifying them). Request to others. This request can be realized by an interface via the input unit 11 and the output unit 12. For example, an input screen requesting information for identifying 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 for identifying the user is input via the input unit 11, the arithmetic / control unit 14 further refers to the correspondence table stored in the storage unit 13 based on this information. While certifying the data registration authority or data reference authority, specify the data registration authority or data reference authority possessed by the user. That is, the arithmetic and control unit 14 also functions as a data registration authority authentication unit and a data reference authority authentication unit. Then, the arithmetic and control unit 14 controls registration or reference of 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 arithmetic and control unit 14 permits only registration to the accounting table belonging to a specific hierarchy based on the data registration authority of the authenticated user, and allows the accounting table belonging to the other hierarchy to be registered. Control is performed to limit registration to one bull. If the registration request is for registration in an accounting table belonging to the specific hierarchy, the accounting data is registered in the data cell of the corresponding accounting table, and the accounting data belonging to the other hierarchy is registered. If it relates to registration in the table, the accounting data will not be registered. Similarly, based on the data reference authority of the authenticated user, control is performed so that only the reference to the accounting table belonging to the specific hierarchy is permitted and the reference to the accounting table belonging to the other hierarchy is restricted. If the data reference request relates to the reference to the accounting table belonging to the specific hierarchy, the corresponding accounting table and the accounting data registered in the data cell are output, and the data is output to the other hierarchies. If it relates to the registration of the accounting table to which it belongs, the accounting table or accounting data is not output.

That is, the operation / control unit 14 also functions as a data registration restriction unit and a data reference restriction unit. (e) Archive management operation

With the operation of the workstation 1, by repeating the above-described (b) registration operation, the accounting table in the storage unit 13 stores the transaction data associated with daily transactions and the totals calculated based on the data. Accounting data such as data will be registered sequentially. As a result, the plurality of accounting tables stored under the hierarchical structure in the storage unit 13 are sequentially updated as a whole. Therefore, the plurality of accounting tables stored in the storage unit 13 at any time represent the financial state of the business organization or the like to be accounted for at that time, and serve as an extremely useful information source. Therefore, in the workstation 1, at any time, the arithmetic and control unit 14 creates an archive copy for storage of at least a part of the plurality of accounting tables stored in the storage unit 13. Then, the information is stored in the large-capacity storage unit 16 together with the information on the predetermined tiering condition and the associating condition and the information on the time when the archive copy is created. In other words, the large-capacity storage unit 16 functions as an archive database that cumulatively stores archive copies of the accounting table at any time.

The archive copy of the accounting table at any time stored in the large-capacity storage unit 16 is stored in the same manner as the above-described (c) reference operation, and the entire arbitrary accounting table and data of Z or a part thereof are deleted. It is configured so that it can be sequentially referred to in units of. 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.For example, the type of product sales collection, collection cycle, etc. Analysis can be performed easily.

In addition, (a) in accordance with the same procedure as the accounting table management operation, a new accounting table is created based on the accounting table of these archive copies and the accounting data registered in the data cell, and the new accounting table is created. It is configured so that it can be modified. Here, it is also possible to create an accounting table that refers to accounting data of accounting tables of multiple archive copies at different times. For example, based on the aggregated data registered in the matrix copy of the archive copy at two different points in time, it is possible to create a profit and loss statement and a cash account statement between these two points in time. It is also possible to create a moving chronological table. This operation may be performed at any given time, for example, every other day, every week, every first month, etc., periodically or automatically at regular intervals, or, for example, the input unit 1 It may be performed irregularly based on an instruction from the operator via 1. Further, conditions such as which accounting table (or which part of the accounting table) to make a copy of may be determined based on predetermined conditions. May be determined as appropriate based on the instruction from.

With this operation, the administrator of the workstation 1 can use the archive copy stored in the mass storage unit 16 to check the financial status at any time and compare the financial status over an arbitrary period become. In particular, it is possible to easily find abnormal accounting phenomena by selecting and comparing archive copies at any two points in time, or preparing an income statement between the two points in time. In particular, since profit and loss statements are usually prepared at the end of the accounting period, there is a possibility that operations such as showing profits may be performed.However, using this system, comparisons between two points of time can be performed without notice. It is easy to understand abnormal phenomena.

(f) Simulation operation

In the workstation 1, by the above-described (a) accounting table management operation and (b) registration operation, the related aggregated data is automatically updated according to the input of daily transaction data. A plurality of accounting tables stored under the hierarchical structure are updated sequentially. In addition, by the above-mentioned (e) archive management operation, the records of the plurality of accounting tables at any time are accumulated and stored as an archive copy together with the stratification condition and the association condition as the base. Go.

The workstation 1 performs a simulation based on virtual accounting data (hereinafter referred to as “virtual accounting data”) by 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 the data cell of the accounting table of an arbitrary hierarchy via the input unit 11, the calculation / control unit 14 sets the predetermined hierarchical assignment condition and the association condition. Other data that is predicted in relation to the virtual accounting data based on the —By automatically calculating the accounting data to be registered in the evening cell (hereinafter referred to as “predicted accounting data”), simulation based on the entered virtual accounting data can be performed. ing. That is, the operation / 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 the simulation proceeds from a lower layer to a higher layer, and a method in which the simulation proceeds from a higher layer to a lower layer.

In the former method, virtual transaction data or summary data (virtual transaction data or virtual summary data) to be registered in the accounting table of a relatively lower hierarchy is input, and the same or higher hierarchy is entered. The expected value (estimated aggregated data) of the aggregated data to be registered in the accounting table belonging to (1) is obtained by the same procedure as the above (a) accounting table management operation and (b) registration operation. That is, under the predetermined stratification condition and the association condition, all the predicted total data to be totaled based on the input virtual transaction data or virtual total data are calculated by the arithmetic and control unit 14. Then, each of the calculated tally data is registered in the corresponding data cell of the corresponding accounting table under the control of the arithmetic and control unit 14. This makes it possible, for example, to simulate the accounting effects of certain transactions and investments on the entire corporate organization.

On the other hand, in the latter method, virtual summary data (virtual summary data) to be registered in the accounting table of a relatively higher hierarchy is input and registered in the accounting table belonging to the same or lower hierarchy. The expected value of the expected transaction data or aggregated data (estimated transaction data or estimated aggregated data) is obtained by the reverse procedure of (a) the accounting table management operation and (b) the registration operation described above. That is, in consideration of the predetermined hierarchical assignment condition and the association condition, all the forecast transaction data and / or the forecast summary data serving as the counting source of the input virtual summary data are calculated by the calculation and control unit 14. It is calculated by Then, the calculated predicted transaction data and the calculated or predicted total data are registered in the corresponding data cells of the corresponding accounting table under the control of the arithmetic and control unit 14. This makes it possible, for example, to simulate target conditions for each department required to achieve the goals of the entire corporate organization. In the case of the latter, all the forecast transaction data and / or forecast summary data that is the aggregation source are calculated from the input virtual summary data, so the calculation follows the opposite direction to the normal aggregation calculation. The solution (transaction data used as the aggregation source and the forecast value of the data or the aggregation data) may not be uniquely determined. Therefore, for example, it is possible to calculate the average value assuming that the values of these multiple aggregation sources are all the same, or to calculate the weighted average according to the transaction data used as the aggregation source and the account to which the aggregation data is registered. It is necessary to calculate a value. These conditions may be determined in advance and stored in the storage unit 13, and may be used, or may be sequentially input via the input unit 11 each time a simulation is performed.

Also, as a simulation execution form, a method of performing simulation by using the accounting table and its archive copy as it is and applying a filter for simulation to it, and a method for simulating the accounting table and its archive copy. There are two methods of making a copy and performing a simulation using this.

In the case of the former method, first, when the operator of the workstation 1 inputs that the simulation is to be performed via the input unit 11 and specifies an accounting table and a copy or an archive copy thereof to be used for the simulation. The arithmetic and control unit 14 creates a simulation filter for schematically representing the desired accounting table and / or its archive copy stored in the storage unit 13 (that is, the arithmetic operation). · The control unit 14 also functions as a simulation accounting filter creation unit).

Subsequently, when the operator inputs the virtual accounting data through the input unit 11, the operation / control unit 14 registers the input virtual accounting data in a desired data cell of the created simulation filter 1. At the same time, under predetermined stratification conditions and association conditions, predictive accounting data related to the input virtual accounting data is calculated, and the calculated predictive accounting data is processed by the simulation filter. (That is, the input unit 丄 1 functions as a simulation accounting data input unit, the operation / control unit 14 functions as a simulation accounting data registration unit, etc.) ). Then, the obtained simulation filter 1 or the virtual accounting data or the forecast accounting data registered in the simulation filter 1 is appropriately output via the output unit 12 (that is, the output unit 1 2). Will also function as a simulation accounting data output unit).

On the other hand, in the case of the latter method, first, the operator inputs that the simulation is to be performed via the input unit 11 and specifies the accounting table and Z or its archive copy to be used for the simulation. The control unit 14 creates a simulation copy (simulation accounting table) of the desired accounting table and the archive copy thereof stored in the storage unit 13, and stores them in the storage unit 1. 3 and manages their simulation accounting tables under the corresponding tiering and association conditions (that is, the storage unit 13 and the operation / control unit 14 serve as a simulation accounting database). Will also work).

Subsequently, when the operator inputs the virtual accounting data through the input unit 11, the operation control unit 14 converts the input virtual accounting data into the simulation accounting table stored in the storage unit 13. In addition to registering in the desired data cell, the forecast accounting data related to the input virtual accounting data is calculated under the predetermined hierarchy conditions and association conditions, and the calculated forecast accounting data is used for the simulation. Register in the corresponding data cell of the accounting table.

Then, the obtained accounting table for simulation, or virtual accounting data or forecast accounting data registered in the simulation accounting table, is output via the output unit 12 as appropriate.

By performing simulations based on hypothetical accounting data through such simulation operations, it is possible to achieve the effect of certain transactions and investments on the financial position and business performance of the entire company, and to achieve the overall operating targets. It is possible to examine in detail the conditions and the like necessary for the operation with a simple operation. In addition, management simulation based on the latest balance sheet can be easily realized, and entrepreneurship plans can be easily formulated.

In particular, the conventional entrepreneurship plan mainly focuses on the amount of investment, the amount of recovery, and the period until the recovery, but in the present invention, the latest meeting stored in a hierarchical structure is used. By using a totaling table to enter virtual trading data related to entrepreneurship into the input layer, it is possible to simulate how entrepreneurship will affect the latest financial status. A simulation can be performed with the financial condition of the starting point as a starting point. In addition, it becomes possible to analyze management sensitivity due to a change in an account. (G) Others At the end of the accounting period, it is possible to carry out the settlement of accounts using the registered contents of the accounting table stored in the storage unit 13.

As described above, the settlement of accounts in double-entry bookkeeping refers to the business results during the accounting period and the fiscal year-end This is the process of calculating and confirming the status, and creating a financial report, such as financial statements, that represents these. In the workstation 1 according to the present embodiment, in particular, the above-described (a) accounting table management operation allows an appropriate accounting table such as a matrix accounting table stored in the storage unit 13 (or a large-capacity storage unit 16). By creating new accounting tables, such as profit and loss statements during the accounting period, cash flow statements, and balance sheets at the end of the accounting period, based on the stored archived copy of the appropriate accounting tables) Can be realized.

In the settlement process, usually, a procedure called settlement of accounts is performed to correct the contents of the transaction in order to make accurate settlement. In the workstation 1 of this embodiment, (f) simulation By operation, this procedure can be realized.

Specifically, the items to be consolidated are roughly classified into three types: (1) items related to balance adjustment, (2) items related to profit and loss calculation for the period, and (3) items related to tax accounting. (1) The items related to balance adjustment are those in which the balance at the end of the fiscal year is adjusted to the balance at the accounting stage. In particular, current accounts are subject to errors due to the overlooking of bills and non-attachment by the bank. (2) Items related to period profit / loss calculation determine profits for the current term by apportioning the profits and expenses over multiple years to the period and calculating the cost of sales. In addition, depreciation to allocate expenses to multiple periods and recording of expenditures such as various provisions (eg, bonus allowances, retirement allowance allowances, loan loss allowances) are provided. (3) Tax-related matters are the amount of corporate tax that has been settled in the following term due to tax treatment. Etc. and accrued consumption tax by setting the balance of items related to consumption tax to zero.

In the workstation 1 of the present embodiment, the above-described simulation is executed using the error adjustment amount in the balance adjustment, the amount of various allowances in the period profit and loss calculation, the tax accrued in the tax accounting, and the like as virtual accounting data. By using the obtained forecasted accounting data as a result of the settlement of accounts in the subsequent settlement of accounts, it is possible to efficiently settle accounts.

As described above, according to the accounting data management system of the present embodiment, a plurality of accounting tables are managed based on the predetermined stratification condition and the association condition, and the accounting table is input under the stratification condition and the association condition. The system is configured to automatically calculate the aggregated data related to the transaction data and register it in the corresponding data cell. One night is automatically updated. Thus, the work involved in recording a transaction is greatly simplified. In addition, since transaction data and summary data of each accounting table are managed in association with each other between hierarchies, if the hierarchy structure of the accounting table is set appropriately according to the hierarchy structure of the company, the organizational structure of the company will be complicated. In such cases, the accounting work can be unified.

In addition, at the time of the accounting audit, the accounting table existing in the storage unit 13 on the date of the audit is copied to a storage medium such as a DVD disk for each layering condition and handed to the audit corporation as it is. Since the storage medium contains all the data required for the audit, the time required for the audit preparation work can be greatly reduced on the corporate side, and the auditing corporation can perform most audit procedures in advance. Further, by going back up the accounting table from a higher hierarchy to a lower hierarchy, it is possible to easily identify and detail individual transactions, and further find and refer to the relevant source voucher data. The trouble of separately checking books such as a book and a ledger is reduced.

In addition, at least a part of the accounting table is configured as a matrix accounting table according to the divisional structure of the company, and the accounting accounting items that belong to the lower hierarchy are set so that account subjects are set more finely. Work such as journal entry, posting, and tallying is greatly reduced. Information required for each department to be managed can be referenced in a list and comprehensively. In addition, if the transaction data registered in the accounting table is configured to be stored in association with the image data of the primitive voucher that is the basis of the transaction, the work of storing the primitive voucher is reduced, and these data are organized. In addition to efficient storage and management over a long period of time, it is possible to easily refer to the data of the original voucher corresponding to each transaction during the accounting audit. In particular, if voucher data is associated with all transaction data registered in the accounting table, fictitious transactions will not theoretically be registered in the accounting table, and the reliability of the books will be improved.

In this embodiment, the case where the workstation 1 has 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, the function related to voucher data management can be omitted.

However, the configuration of the workstation 1 can be made simpler and less expensive. In addition, it is also possible to adopt a configuration in which any one or any two or more of the operations (d) to (f) 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 of managing an accounting database, and a terminal 4 used by a business operator for registering and referring to accounting data. At the same time, the server 3 and the terminal 4 are both connected to the communication network 5 and are configured to be able to communicate with each other via the communication network 5.

Although FIG. 9 shows a case where one terminal 4 is provided for one server 3 for the sake of simplicity of explanation, in practice, the terminal 4 provided for one server 3 is provided. The number is arbitrary and can be adjusted as appropriate according to the organizational structure of the company to which this system 2 is applied. In particular, in a company with a hierarchical organizational structure, accounting data is centrally managed using a single accounting database, and terminals for data registration and reference are located in each of multiple departments. I think it is often In the following description, a description will be given on the assumption that a single server 3 has a plurality of terminals 4 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 communication network 10 that can be used does not depend on whether it is a local area network (local area network) or a wide area network (WAN), or a dedicated line. It does not depend on whether it is a fixed network or a switching network such as a telephone switching network, and whether it is a wireless network such as a mobile phone network or a wired network such as a fixed telephone network. Further, the network need not be an independent single network, but may be a set of a plurality of networks.

In the present invention, an appropriate type of communication network 10 may be used according to the size and organizational structure of the target company. For example, if the company is small and is located on a single floor or in a single building, a private communication network is preferably used. On the other hand, if the company is large and spans multiple buildings, or if multiple branches are scattered in different areas, it is preferable to use a wide area communication network.

When a public network such as the Internet is used as the wide area communication network, it is desirable to form a virtual private network (VPN) in consideration of security. If such a network is adopted, even if the terminal 4 is a general personal computer or the like, a secure connection with the server 3 is possible, and a service for transmitting the output of the server 3 directly to the terminal 4 is provided. Is also possible.

The server 3 includes an input unit 31, an output unit 32, a storage unit 33, an operation / control unit 34, a large-capacity 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 arithmetic and control unit 34, and the mass storage device 35 are the same as those of the first embodiment. The configuration is basically the same as the input unit 11, output unit 12, storage unit 13, operation / control unit 14, and large-capacity storage device 16 of the workstation 1. In particular, as a specific function, the storage unit 33 manages the accounting table under predetermined hierarchy conditions and association conditions, similarly to the storage unit 13 of the workstation 1 of the first embodiment. It has a function as an accounting data base to store, and a function as a voucher data base to store voucher data. Further, the mass storage device 16 has a function as an active database for cumulatively storing archive copies of the accounting table at any time.

Further, the communication interface unit 36 transmits and receives information to and from the communication network 10 under the control of the arithmetic and control unit 34, and communicates with the communication network 10 via the communication network 10. A function as a receiving unit that receives the transmitted signal and data and outputs it to the arithmetic and control unit 34, and also transmits the data input from the arithmetic and control unit 34 to the communication network 10. It has a function as a transmitting unit that performs

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. Of these functional elements 41 to 46, the input unit 41, the output unit 42, the storage unit 43, the operation / control unit 44, and the image acquisition unit 45 are also the same as those of the first embodiment. The input unit 11, output unit 12, storage unit 13, operation / control unit 14, and image acquisition unit 15 of the workstation 1 have basically the same configuration.

The communication interface unit 46 transmits and receives information to and from the communication network 10, and receives signals and data transmitted via the communication network 10 to perform calculations. It has a function as a receiving unit that outputs to the control unit 44, and a function as a transmitting unit that transmits data input from the calculation and control unit 44 to the communication network 10 in the same manner. ing.

The server 3 and the terminal 4 each have a built-in CPU, RAM, hard disk, and the like (not shown). The CPU executes various arithmetic processes according to programs stored in the hard disk, and performs various arithmetic processes of the CPU. Necessary data is stored and updated in RAM as needed. The server 3 further includes various peripheral devices (not shown) such as input devices such as a keyboard and a mouse, output devices such as a display and a printer, a CD-ROM drive, and a floppy disk drive. A storage medium read / write device, an interface with a communication network, etc.) are built-in or connected, and are controlled by CPU arithmetic processing. That is, the functions of the above-described functional elements 31 to 36 and 4:! To 46 are realized by the functions of the CPU, RAM, hard disk, and various peripheral devices. In other words, the server 3 is an ordinary information processing terminal having a CPU, RAM, a hard disk, various peripheral devices, and the like and having sufficient specifications (for example, various network servers, workstations, It can be easily realized using a personal computer. The terminal 4 is also a general information processing terminal equipped with a CPU, RAM, 81-disk, and various peripheral devices (for example, a personal computer (regardless of a desktop type or a notebook type), a handheld terminal). (Computer, mobile phone, etc.).

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 stored on the hard disk, respectively. Recorded computer programs (hereinafter referred to as “accounting data—evening management server program” and “accounting data management terminal program.” These programs are combined with the “accounting data management workstation program”. , "Accounting data management system program") is read into the RAM, and the accounting data management server program and the accounting data management terminal program are activated and executed by the CPU. Or, it is realized as a cooperative operation between the CPU and RAM, hard disk, and various peripheral devices.

Here, the accounting data management server program and the accounting data management terminal program are recorded on a computer-readable storage medium such as a CD-ROM, a DVD-ROM, and a M〇 disk. It is preferable that the server 3 and the terminal 4 use this directly or through a storage medium reading device (not shown) of the terminal 4 as needed, directly or by installing it on the hard disk of the workstation 1. Alternatively, a server program is recorded in an external storage area (other computer or the like) accessible from the workstation 1 through the information communication network, and the external storage area is transmitted from the external storage area through the information communication network as needed. It is preferable to use it directly or by installing it on the hard disk of the workstation 1.

In the accounting data management system 2 of this embodiment having such a configuration, in the server 3, each operation performed by the workstation 1 of the first embodiment, that is, (a) accounting tape management operation, and (b) registration Basic operations are the same as the operation, (c) reference operation, (d) authority authentication operation, (e) archive management operation, and (ί) simulation operation.

On the other hand, the terminal 4 has an input unit 11 and an output unit 12 in the workstation 1 of the first embodiment by transmitting and receiving information to and from the server 3 via the communication interface units 36 and 46. It has the same function as the function that was performed. That is, the terminal 4 plays a role as a remote console or the like of the server 3, and in this case, the operations of the above (a) to (f) are realized in cooperation with the server 3 and the terminal 4. Will be. The user of the terminal 4 can use the terminal 4 to request the server 3 to register or refer to accounting data, voucher data, and the like.

In the following description, the contents of the present embodiment will be specifically described, particularly 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 3 3 (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, like 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 transmitted to the network 10 through the communication interface unit 46 and transmitted to the server 3 under the control of the arithmetic and 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 via the network 10 are received by the communication interface unit 36. That is, the communication interface section 36 of the server 3 functions as an accounting data receiving section. And

Then, under the control of the arithmetic / control unit 34 of the server 3, based on the content of the data registration request received by the communication interface unit 36, the accounting data is stored in the accounting data storage unit 13 (accounting data base). Is registered. If the input accounting data is transaction data or aggregated data, calculation and registration of the related aggregated data under the specified hierarchical conditions and association conditions under the control of the arithmetic control unit 34. Is performed. That is, the operation control unit 34 functions as an accounting data registration unit, similarly to the operation 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 as well as the operation / control unit 14 of the workstation 1 of the first embodiment, and the operation / control unit 34 of the server 3. Functions as a voucher data registration unit, similarly to the calculation / control unit 14 of the workstation 1 of the first embodiment. The communication interface unit 46 of the terminal 4 serves as a voucher data transmission unit for transmitting the input voucher data to the server 3 via the network 10, and a communication interface of the server 3. The face unit 36 functions as a voucher data receiving unit that receives voucher data transmitted from the terminal 4 via the network 10.

(c) Reference operation

The user of the terminal 4 outputs the arbitrary accounting table stored in the storage unit 3 3 (accounting database) of the server 3 and the arbitrary accounting data registered in the arbitrary accounting table to the output unit 4 2 of the terminal 4. It is possible to output and refer to. Also, arbitrary voucher data similarly stored in the storage unit 3 3 (voucher data) of the server 3 can be output from the output unit 42 of the terminal 4 and referenced.

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 receiving unit, and the communication interface unit 4 6 will function as a data reference request transmission unit).

Supper 3 receives data transmitted from terminal 4 via network 10 The reference request 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 arithmetic and control unit 34 specifies appropriate accounting data and / or accounting table from the accounting tables stored in the storage unit 33 according to the content of the received data reference request, or Appropriate voucher data is specified from the voucher data stored in Part 13. Then, it controls the communication interface unit 36 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 It will function as the accounting data transmission unit and the voucher data transmission unit).

At the terminal 4, the accounting data and / or the accounting table and the voucher data transmitted from the server 3 are received by the communication interface unit 46 (that is, the communication interface unit 46 includes the accounting data receiving unit and the voucher). It functions as a data receiving unit). Then, the received desired accounting table and Z or accounting data or voucher data are output by the output unit 42 (that is, the output unit 42 is the output unit 1 of the workstation 1 of the first embodiment). In the same way as 2, it will function as the accounting data output unit and voucher data receiving unit).

(d) Authorization operation

First, for a person who uses the terminal 4 of the present embodiment, a setting is made as to what authority the user has with respect to registration and reference of accounting data. This setting is represented in the form of a correspondence table in FIG. 8 similarly to the first embodiment, and is stored in the storage unit 33 of the server 3. When a plurality of terminals 4 exist, the authority for registration and reference may be set according to which terminal 4 is used.

When the system 4 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 arithmetic and control unit 44 receives information for identifying the user. Request the user of terminal 4 to enter When the information for identifying the user is input through the input unit 41, these are used as information on the data registration authority or information on the data reference authority together with the data registration request or the data reference request in the communication interface unit. It is sent to network 10 through 46 and sent to server 3. That is, the communication interface section 46 of the terminal 4 has the data registration right. It functions as a limited transmission unit and a data reference authority transmission unit.

In the server 3, the information on the data registration authority or the data reference authority transmitted from the terminal 4 via the network 10 together with the data registration request or the data reference request is transmitted to the communication interface. Received by part 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 arithmetic and control unit 34 of the server 3 refers to the correspondence table stored in the storage unit 33 based on the received information on the data registration authority or the information on the data reference authority and stores the data. It authenticates the registration authority or data reference authority, and specifies the data registration authority or data reference authority that the user has. That is, the arithmetic and 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, it controls the registration or reference of the accounting data by the user via the communication interface unit 36. In other words, the operation / control unit 34 of the super 3 functions as a data registration restriction unit and a data output restriction unit.

As with the operations (b) to (d), (a) the accounting table management operation, (e) the archive management operation, and (f) the simulation operation also include the functions of the server 3 and the terminal 4 of the present embodiment. It can be realized by the cooperation of.

As described above, according to the accounting data management system of the present embodiment, in a company in which facilities such as stores and business offices are distributed in a plurality of areas, and in a company having a plurality of local and overseas branches, branch offices, factories, and the like. In addition, by appropriately arranging the server 3 and the terminal 4 according to the arrangement of the facility and the branch, etc., the registration and reference of the accounting data in each facility can be efficiently performed, and the work station of the first embodiment described above can be efficiently used. It is possible to enjoy the same advantages as in one session.

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 (input terminal) having only input functions and only an output function are provided. It is also possible to use a terminal provided (output terminal). Depending on the department or hierarchy within the company where the terminal 4 is to be placed, or the usage of the terminal 4, Terminal, input terminal, output terminal

. 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 giving each terminal only the necessary functions.

Furthermore, in the present embodiment, the case where a single server 3 is used has been described, but a plurality of servers 3 may be used. In this case, the plurality of servers 3 may be configured as a mirror server having the same accounting database in the storage unit 33, and a plurality of business organizations to be accounted for according to departments and regions. May be divided into sub-organizations, and a plurality of servers 3 may be provided corresponding to the plurality of sub-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 the accounting database for the corresponding subordinate organization in the storage unit 33, and means for grasping the financial state of the entire corporate organization is required. As a means, the accounting database information about these lower-level organizations may be configured to be exchanged between the servers 3, and the financial status of the entire corporate organization may be further controlled above these servers 3. May be provided.

(3) Other

Although the embodiments of the present invention have been specifically described above, the present invention is, of course, not limited to the above-described embodiments, and may be implemented in various forms without departing from the gist thereof. It is possible. Industrial applicability

INDUSTRIAL APPLICABILITY The accounting data management system and management method and the accounting data management system program according to the present invention can be widely applied to the field of conventional corporate accounting, etc. Its usefulness is considered to be extremely high because it can standardize work, facilitate the specific work of individual transactions at the time of accounting audits, etc., and improve the recordability and comprehensiveness of records. .

Claims

The scope of the claims

1. Data representing accounting information (hereinafter referred to as “aggregated data”), including data representing information related to transactions (hereinafter referred to as “transaction data”) and data representing the results of aggregation (hereinafter referred to as “aggregated data”). This system is called “accounting data.”

Each accounting cell stores a plurality of accounting tables in which accounting data is registered. Each accounting table is stored under a hierarchical condition such that each accounting table belongs to one of a plurality of hierarchies. Association conditions such that the aggregated data registered in the data cell of the table is aggregated based on the transaction data and Z or aggregated data registered in the data cell of the accounting table belonging to the same level or lower hierarchy as the accounting table Under an accounting database for managing the plurality of accounting tables;

An accounting data input unit for inputting accounting data to be registered in an accounting table of the accounting database;

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 when the input accounting data is transaction data or aggregate data, Under the above-mentioned hierarchy conditions and association conditions, calculating aggregated data that is aggregated based on the transaction data or aggregated data, and calculating the aggregated data with a corresponding accounting table in the accounting database. An accounting data registration unit for registering in a corresponding data cell of the table,

An accounting table stored in the accounting database; and an accounting data output unit for outputting at least one of accounting data registered in the accounting table.

An accounting data management system, characterized in that:

2. The accounting database is

As at least a part of the plurality of accounting tables, a matrix accounting table in which account items are developed in each row and each column is stored, and

A data cell belonging to a row or a column of a predetermined account of each matrix accounting table so that accounts are set finer in a matrix accounting table belonging to a lower hierarchy. Is associated with a data cell belonging to a row or a column of an account, which is a specific item of the predetermined account, of a matrix accounting table belonging to the same or lower hierarchy as the matrix accounting table. Manage matrix accounting tables

The accounting data management system according to claim 1, wherein:

3. With respect to the transaction data input by the accounting data input unit, a voucher data input unit for inputting an image data of a primitive voucher (hereinafter referred to as “voucher data”) serving as a basis for the transaction;

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;

A voucher data output unit that outputs voucher data corresponding to desired transaction data registered in the accounting database from the voucher database.

The accounting data management system according to claim 1 or 2, characterized in that:

4. A data cell selection unit that can select any data cell of any accounting table during the accounting night;

When a data cell is selected by the data cell selection unit, the voucher data output unit and Z or the accounting data are output so as to output data related to accounting data registered in the selected data cell. Further provided with a data output control unit for controlling the data output unit

The accounting data management system according to claim 3, characterized in that:

5. When the transaction output 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. It is configured to control the voucher data output part

5. The accounting data management system according to claim 4, wherein:

6. When the data output control unit has registered the total data in the data cell selected by the data cell selecting unit, the transaction data and the totaling source of the total data from the accounting database and In order to output Z or total data, the accounting data Configured to control the output

5. The accounting data management system according to claim 4, wherein:

7. When the accounting data to be registered in the accounting table of the accounting database is input by the accounting data input unit, the authority for the registration of the accounting data (hereinafter referred to as “de-night registration authority”) is authenticated. A data registration authority authentication unit,

According to the data registration authority authenticated by the data registration authority authenticating unit, only the accounting data input by the accounting data input unit is permitted to be registered in an accounting table belonging to a specific hierarchy, The system further includes a data registration restricting unit that controls the accounting data registration unit so as to perform registration in a data cell of the corresponding accounting table, and that restricts registration to accounting tables belonging to other layers.

The accounting data management system according to any one of claims 1 to 6, characterized in that:

8. a data reference request receiving unit that receives a request for reference to the accounting table stored in the accounting database and / or accounting data registered therein (hereinafter referred to as a “data reference request”);

When the data reference request is received by the data reference request receiving unit, a data-authentication unit for authenticating the authority related to the data reference request (hereinafter referred to as “data reference authority”);

According to the data reference authority authenticated by the data reference authority authenticating unit, of the data reference request accepted by the data reference request accepting unit, reference to the accounting table and Z or the accounting data belonging to a specific hierarchy in the data reference request. The accounting data output unit is controlled so as to permit only the request and output the relevant accounting table and Z or its accounting data, and to output accounting tables and / or accounting data belonging to other layers. And a data output restriction unit for restricting

The accounting data management system according to any one of claims 1 to 7, characterized in that:

9. At any time, a storage copy is created for at least a part of the plurality of accounting tables stored in the accounting database, and information on the above-mentioned hierarchy condition and association condition, and the copy Information on when the Further equipped with an archive database to store together

The accounting data management system according to any one of claims 1 to 8, characterized in that:

10. As editing work of the accounting table stored in the accounting database, at least one of creation of a new accounting table, modification of the contents of an existing accounting table, and deletion of an existing accounting table is performed. Additional accounting table editor

10. The accounting data management system according to claim 9, wherein:

11. Simulation simulation execution using the accounting table stored in the accounting database or the storage copy of the accounting table stored in the archive database to perform a simulation based on virtual accounting data. Further comprising

The accounting data management system according to any one of claims 1 to 10, characterized in that:

1 2. The simulation accounting execution unit

A simulation filter that schematically represents a desired accounting table stored in the accounting database and / or a stored copy of the desired accounting table stored in the live database. A simulation accounting filter creation unit for creating

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 creating unit, and the virtual accounting data is registered under the hierarchy condition and the association condition. Then, accounting data (hereinafter referred to as “forecast accounting data”) predicted in relation to the virtual accounting data is calculated, and the calculated forecast accounting data is converted to a corresponding data of the simulation filter 1. A simulation accounting data registration unit for registration in one cell,

The simulation filter, and the simulation filter A simulation accounting data output unit that appropriately outputs at least one of virtual accounting data or forecast accounting data registered in the

The accounting data management system according to claim 11, characterized in that:

1 3. 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 a storage copy of the plurality of accounting tables stored in the live database. A simulation accounting database that manages the plurality of simulation accounting tables under the corresponding tiering conditions and association conditions;

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 the predetermined hierarchical assignment condition and association condition are set. Under the following, accounting data predicted in relation to the virtual accounting data (hereinafter referred to as “predicted accounting data”) is calculated, and the calculated forecasted accounting data is calculated by a corresponding simulation in the simulation accounting database. A simulation accounting data registration unit for registering in a corresponding data cell of the accounting table for the application;

Output at least one of an arbitrary accounting table for simulation stored in the simulation accounting database, and virtual accounting data or forecast accounting data registered in an arbitrary accounting table for simulation. To provide an accounting data output unit

14 4. Data representing accounting information, including data representing transaction information (hereinafter referred to as “transaction data”) and data representing their aggregation results (hereinafter referred to as “aggregation data”). Hereafter referred to as "accounting data."

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 is

A plurality of accounting tables in which accounting data is registered in each data cell are stored, and each accounting table belongs to one of a plurality of hierarchies, and is stored in a data cell of each accounting table. The data to be registered is calculated based on the transaction data and / or data collected in the data cell of the accounting table belonging to the same level or lower than the accounting table. An accounting database that manages the plurality of accounting tables under predetermined hierarchy conditions and association conditions, and accounting data to be registered in the accounting database are transmitted from the input terminal via the network. An accounting data receiving unit for receiving

The accounting data received by the accounting data receiving unit is stored in the accounting database.

'Register in the desired data cell of the desired accounting table, and if the entered accounting data is transaction data or aggregated data, the transaction An accounting data registration unit that calculates an aggregation data to be aggregated based on the data or the aggregation data, and registers the calculated aggregation data in a corresponding data cell of an accounting table corresponding to the accounting database;

An accounting table stored in the accounting database; and an accounting data transmitting unit that outputs at least one of accounting data registered in the arbitrary accounting table and transmits the accounting data to the output terminal via the network. And the input terminal comprises:

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 the accounting table and / or accounting data output from the accounting database of the server from the server via the network; and the accounting table and Z or An accounting data output unit for outputting accounting data is provided.

An accounting data management system, characterized in that:

1 5. The accounting database of the server is

In such a manner that the accounts are set more finely in the matrix accounting table belonging to the lower hierarchy, and the data cells belonging to the row or column of the predetermined account in each matrix accounting table are equal to or more than the matrix accounting table. The matrix accounting table is managed so as to be associated with a data cell belonging to a row or a column of the account, which is a specific item of the predetermined account, of the matrix accounting table belonging to a lower hierarchy.

15. The accounting data management system according to claim 14, wherein:

1 6. The input terminal further comprises:

A voucher data input unit for inputting image data of a primitive voucher (hereinafter referred to as “voucher data”) serving as a basis for the transaction with respect to the transaction data input by the accounting data input unit;

An accounting data transmitting unit that transmits the voucher data input by the voucher data input unit to the server via the network;

The server further comprises:

A voucher data receiving unit that receives 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 the accounting table based on the accounting data in which a corresponding transaction data is registered;

A voucher data transmitting 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 comprises:

A voucher data receiving unit that receives voucher data output from the accounting database of the server from the server via the network,

An accounting data output unit that outputs the voucher data received by the voucher data receiving unit. An accounting data management system according to claim 14 or 15, characterized in that:

1 7. 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 authority of registration of the accounting data (hereinafter, referred to as “data overnight registration authority”) is: A data registration authority transmission unit for transmitting to the server via the network,

The server is

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 that authenticates 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 authenticating unit, only the accounting data received by the accounting data receiving unit is permitted to be registered in the accounting table belonging to a specific hierarchy, and the corresponding accounting is performed. The system further includes a data registration restricting unit that controls the accounting data registration unit so as to perform registration in a data cell of the table, and restricts registration to accounting tables belonging to other layers.

An accounting management system according to any one of claims 14 to 16, characterized in that:

1 8. If the input terminal is

A data reference request receiving unit that receives a request for reference to the accounting table and Z or accounting data registered therein by the accounting data transmitting unit (hereinafter referred to as a “data reference request”);

The data to be transmitted to the server via the network together with information on the authority for the data reference request (hereinafter referred to as “data reference authority”) received by the data reference request accepting unit. Reference request

The server is

The data reference request and the data are transmitted from the output terminal via the network. —Data reference request to receive the evening reference right · A reference right receiving unit, and a data reference for authenticating the data reference right when the data reference request and the data reference right are received by the data reference request receiving unit. An authorization table and / or an accounting table belonging to a specific hierarchy among the data reference requests received by the data reference request reception unit in accordance with the data reference authority authenticated by the data reference authority authentication unit. The accounting data transmission unit is controlled so that only the reference request of the accounting data is permitted, and the accounting table and the accounting data or the accounting data is output from the accounting database and transmitted. It further comprises a table and a data output restricting unit for restricting the output of Z or its accounting data.

1 9. Data representing accounting information, including data representing transaction information (hereinafter referred to as “transaction data”) and data representing their aggregation results (hereinafter referred to as “aggregation data”). Hereafter, this is referred to as “accounting data.” A program for operating a computer as a system for managing

The computer functions as each functional unit constituting the accounting data management system according to any one of claims 1 to 13.

A program for an accounting data management system, characterized in that:

20. Data representing accounting information, including data representing transaction information (hereinafter referred to as “transaction data”) and data representing their aggregation results (hereinafter referred to as “aggregation data”). In order to manage the data, a system comprising a server and at least one terminal configured to be able to communicate with the server via a communication network, A program that causes a computer to function as a server,

The computer functions as each functional unit of the server provided in the accounting data management system according to any one of claims 14 to 18.

A program for an accounting data management system.

2 1. Data representing information related to transactions (hereinafter referred to as “transactions”) and its data. In order to manage data representing accounting information (hereinafter referred to as “accounting data”), including data representing these aggregation results (hereinafter referred to as “aggregated data”), a server and a communication network A system configured to include the server and the above-mentioned terminal configured to be able to communicate with each other through the terminal, a program for causing a computer to function as the terminal,

The computer functions as each functional unit of the input terminal or the output terminal included in the accounting data management system according to any one of claims 14 to 18.

A program for an accounting data management system, characterized in that:

2 2. Data representing information related to accounting, including data representing information related to transactions (hereinafter referred to as “transaction data”) and data representing the results of their aggregation (hereinafter referred to as “aggregated data”). Hereafter referred to as “accounting data.”

In addition to storing a plurality of accounting tables in which accounting data is registered in each data cell, aggregation data registered in the data cells of each accounting table so that each accounting table belongs to one of a plurality of hierarchies. A predetermined hierarchy such that the data is aggregated based on the transaction data and / or aggregated data registered in the data cell of the accounting table belonging to the same hierarchy or lower hierarchy than the accounting template. Using an accounting database that manages the plurality of accounting tables under attaching conditions and association conditions;

An accounting data registration receiving step of receiving accounting data to be registered in the accounting database;

The accounting data received in the accounting data registration receiving step is registered in a desired data cell of a desired accounting table of the accounting database, and when the accepted accounting data is transaction data or total data, Calculating the aggregated data to be aggregated based on the transaction data or the aggregated data under the hierarchy condition and the association condition; and calculating the aggregated data according to the accounting database. An accounting data registration step to register in the corresponding data cell of the accounting table An accounting table stored in the accounting database; and an accounting data output step of outputting at least one of accounting data registered in an arbitrary accounting table.

An accounting data management method, characterized in that:

2 3. The accounting database is

In such a way that the accounts are set more finely in the matrix accounting table belonging to the lower hierarchy, and the data cell belonging to the row or column of the predetermined account in each matrix accounting table is the same as or lower than the matrix accounting table concerned. The matrix accounting table is managed so as to be associated with a data cell belonging to a row or a column of the account, which is a specific account, of the matrix accounting table belonging to the hierarchy.

The accounting data management method according to claim 22, characterized in that:

24. With the receipt of the transaction data to be registered in the accounting table of the accounting database in the accounting data registration receiving step, image data of primitive vouchers (hereinafter referred to as “voucher data”) serving as the basis for the transaction Voucher data receiving step for receiving

A voucher data storing step of storing the voucher data received in the voucher data receiving step in a voucher database in association with a data cell of an accounting table of the accounting database in which corresponding transaction data is registered; When,

A voucher data output step of outputting voucher data corresponding to a desired transaction date registered in the accounting database from the voucher database. Accounting data management method described in section.