Accounting processor and method for automated management control system
First Claim
1. An apparatus for executing an accounting process on transaction data including transaction information, transaction terms information and standard management information comprised of predetermined management items, comprising:
- a display/input unit, a storage device and a processing unit, wherein said display/input unit displays an input screen of predetermined transaction data and a balance details screen for a balance operation, and enables selection of a predetermined menu supplied from the screen or inputs the transaction data;
wherein said storage device comprises;
a transaction data storage portion for storing the transaction data selected and input from said display/input unit;
an accounting ledger storage portion for storing account information account-processed for financial management, debit/credit information and predetermined standard management information comprised of at least a transaction amount; and
a balance-by-account storage portion for storing accounts corresponding to results of the balancing operation and predetermined standard information comprised of at least the transaction amount; and
wherein said processing unit comprises;
a first processing portion for displaying a transaction data input screen on said display/input unit, checking whether the input transaction data are to be balance-deducted and storing the input transaction data into said transaction data storage portion;
a transaction classifying portion for generating corresponding account information and debit/credit position information from the transaction information, transaction terms information and the standard management information related thereto, stored in said transaction data storage portion;
a journal processing portion for classifying and summing the account information, the debit/credit position information and the predetermined standard management information comprised of the transaction amount into a debit side and a credit side, storing the same in said accounting ledger storage portion, and determining whether the transaction data is to be balancing-operated; and
a balancing operation processing portion for displaying balance details of the relevant customer for the accounts corresponding to the transaction data if the transaction data are determined to be balance-deducted in said first processing portion, classifying the data to be balancing-operated into data to be balance-summed and data to be balance-deducted, summing the data to be balance-summed to the balance details of the relevant customer for the corresponding account, deducting the data to be balance-deducted from the balance details, and storing the result in said balance-by-account storage portion.
1 Assignment
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Accused Products
Abstract
An automatic accounting processor and method far automatically performing an accounting procedure for transaction data on a real time basis through menu selection and input or a data communication network on a computer system, by standardizing, formulating and compounding a management control business of an enterprise. The automatic accounting processor includes a transmitter/receiver, a display/input unit, a storage unit, a processing unit, and an output unit. The automatic accounting processor and method allows an automatic accounting procedure without an accounting knowledge. Also, an accounting procedure and a balancing operation procedure are performed on a real time basis, by automatically controlling errors generated during the accounting procedure, thereby realizing an effective management control.
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Citations
38 Claims
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1. An apparatus for executing an accounting process on transaction data including transaction information, transaction terms information and standard management information comprised of predetermined management items, comprising:
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a display/input unit, a storage device and a processing unit, wherein said display/input unit displays an input screen of predetermined transaction data and a balance details screen for a balance operation, and enables selection of a predetermined menu supplied from the screen or inputs the transaction data; wherein said storage device comprises; a transaction data storage portion for storing the transaction data selected and input from said display/input unit; an accounting ledger storage portion for storing account information account-processed for financial management, debit/credit information and predetermined standard management information comprised of at least a transaction amount; and a balance-by-account storage portion for storing accounts corresponding to results of the balancing operation and predetermined standard information comprised of at least the transaction amount; and wherein said processing unit comprises; a first processing portion for displaying a transaction data input screen on said display/input unit, checking whether the input transaction data are to be balance-deducted and storing the input transaction data into said transaction data storage portion; a transaction classifying portion for generating corresponding account information and debit/credit position information from the transaction information, transaction terms information and the standard management information related thereto, stored in said transaction data storage portion; a journal processing portion for classifying and summing the account information, the debit/credit position information and the predetermined standard management information comprised of the transaction amount into a debit side and a credit side, storing the same in said accounting ledger storage portion, and determining whether the transaction data is to be balancing-operated; and a balancing operation processing portion for displaying balance details of the relevant customer for the accounts corresponding to the transaction data if the transaction data are determined to be balance-deducted in said first processing portion, classifying the data to be balancing-operated into data to be balance-summed and data to be balance-deducted, summing the data to be balance-summed to the balance details of the relevant customer for the corresponding account, deducting the data to be balance-deducted from the balance details, and storing the result in said balance-by-account storage portion. - View Dependent Claims (2, 3, 4, 5, 6, 7, 8, 9, 10, 11)
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12. A balancing operation processing apparatus for balancing-operating transaction data created between customers and account-processing the same, comprising:
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a display/input unit, a storage device and a processing unit; wherein said display/input unit displays an input screen for processing transaction data, and selects at least one menu supplied from the input screen or receives the transaction data; wherein said storage device comprises; a balance-by-account storage portion for storing predetermined standard information comprised of accounts corresponding to results of the balancing operation and transaction amount; and wherein said processing unit comprises; a balancing operation target data determining portion for determining whether the transaction data selected and input by said display/input unit are to be balance-summed or balance-deducted; a balance details searching portion for reading the balance details of the relevant customer for the account corresponding to the predetermined standard management information comprised of the transaction form, transaction pattern and transaction amount selected and input from said balance-by-account storage portion if the transaction data are determined to be balance-deducted in said balancing operation target data determining portion, and displaying the read balance details on said display/input unit; a transaction terms display portion for displaying the standard management information comprised of transaction terms if the balance details are displayed on said display/input unit, and inputting the transaction terms and the related standard management information; a balancing process classifying portion for classifying the transaction data into data to be balance-summed and data to be balance-deducted if the transaction terms and the related standard management information are input; and a balance adjustment processing portion for reading the corresponding account of said balance-by-account storage portion and the balance details of the relevant customer and deducting the transaction amount from the balance if the transaction data are determined to be balance-deducted, and for reading the corresponding account of said balance-by-account storage portion and the balance details of the relevant customer and summing the transaction amount to the balance if the transaction data are determined to be balance-summed. - View Dependent Claims (13)
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14. An accounting processing method using an accounting processing apparatus comprising:
- a display/input unit for displaying an input screen of predetermined transaction data and inputting the transaction data;
a transaction data storage portion for storing the input transaction data;
an accounting ledger storage portion for storing account information, debit/credit information and predetermined standard management information comprised of a transaction amount; and
a balance-by-account storage portion for storing balancing-operated accounts and predetermined standard management information comprised of at least the transaction amount, when the transaction data include transaction information, transaction terms information and predetermined standard management information comprised of predetermined management items, said method comprising the steps of;displaying the transaction data input screen on said display/input unit; determining whether transaction data are to be balance-deducted if the transaction data are input, and displaying the balance details of the relevant customer for the account stored in said balance-by-account storage portion if the input transaction data are determined to be balance-deducted; inputting the relevant standard management information comprised of the transaction terms and the transaction amount if the balance details are displayed, normally processing the transaction amount if the input transaction amount is less than or equal to the balance amount of the corresponding balance details, and error-processing the same if the input transaction amount is larger than the balance amount of the corresponding balance details; storing the input transaction data in said transaction data storage portion; classifying the transaction by generating account information corresponding to the transaction information, transaction terms information and the related standard management information, and debit/credit position information; journalizing by classifying the predetermined standard management information including the generated account information, debit/credit position information and transaction amount into a debit side and a credit side, summing the same, displaying the result on said display/input unit, storing the same in said accounting ledger storage portion if there is no error, and checking whether the transaction data are to be balancing-operated; determining whether the transaction data are to be balance-summed or balance-deducted if the transaction data are determined to be balancing-operated; and summing the transaction data to be summed to the corresponding balance details of the customer for the account stored in said balance-by-account storage portion if the transaction data are determined to be balance-summed, and deducting the transaction data to be deducted from the corresponding balance details of the customer for the account stored in said balance-by-account storage portion if the transaction data are determined to be balance-deducted, and storing the result in said balance-by-account storage portion. - View Dependent Claims (15, 16, 17, 18, 19)
- a display/input unit for displaying an input screen of predetermined transaction data and inputting the transaction data;
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20. A balancing operation processing method using a balancing operation processing apparatus having a display/input unit for displaying an input screen for processing transaction data, and selecting at least one menu supplied from the input screen and inputting the transaction data, and a balance-by-account storage portion for storing predetermined standard information comprised of the balancing-operated accounts and transaction amount, said method comprising the steps of:
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determining whether the transaction data selected and input by said display/input unit are to be balance-summed or balance-deducted; reading the balance details of the relevant customer for the account from said balance-by-account storage portion if the transaction data are determined to be balance-deducted, and displaying the read balance details on said display/input unit; inputting the transaction terms and the related standard management information if the balance details are displayed on said display/input unit; normal-processing the balance details if the displayed balance amount is less than or equal to the transaction amount of the transaction data input through said display/input unit, and processing the balance details as an error if the input transaction amount is greater than the displayed balance amount; determining whether the normally processed transaction data are to be balance-summed or balance-deducted; and account-processing the transaction data to be balance summed, summing the predetermined management information comprised of accounts and the transaction amount to the balance amount of the relevant customer for the corresponding account stored in said balance-by-account storage portion, and storing the result in the balance-by-account storage portion if the transaction data are determined to be balance-summed, and account-processing the transaction data to be balance-deducted, deducting the predetermined management information comprised of accounts and the transaction amount from the balance amount of the relevant customer for the corresponding account stored in said balance-by-account storage portion, and storing the result in said balance-by-account storage portion if the transaction data are determined to be balance-deducted.
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21. An apparatus for executing an accounting process by receiving transaction data through a data communication network, comprising:
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a transaction data transmitting unit for transmitting created transaction data; a transaction data receiving unit for receiving the transmitted transaction data; and a network for connecting the transaction data receiving unit to at least one transaction data transmitting unit; wherein said transaction data receiving unit includes a data receipt display/input unit, a storage unit, a processing unit and an output unit; wherein, when the transaction data include transaction form information comprised of items representing receipt and payment, transaction pattern information comprised of items representing purchase and sales, transaction terms information comprised of predetermined transactions terms having at least cash, and standard management information comprised of predetermined management items for detailed management, corresponding to the transaction form, transaction pattern and transaction terms, and correspond to a predetermined data format, said data receipt display/input unit displays the received transaction data by the command of said processing unit; and wherein the storage unit comprises; a transaction data storage portion for storing the transaction data; a first classification temporary storage portion for temporarily storing account information, debit/credit position information and predetermined standard management information comprised of at least the transaction amount; an accounting ledger storage portion for storing the account information, debit/credit information and predetermined standard management information comprised of at least the transaction amount, account-processed for financial management; a second classification temporary storage portion for extracting the data to be balancing-operated among the transaction data and temporarily storing the same; and a balance-by-account storage portion for storing the accounts corresponding to results of the balancing operation and predetermined standard information comprised of at least the transaction amount;
said processing unit comprises;a receipt determining processing portion for determining whether the data transmitted from the transaction data transmitting unit through said network are capable of being received, and determining whether the data are converted into a code which can be interpreted and processed if the data are capable of being received; a received data display processing portion for receipt-processing the received transaction data if the data are determined to be capable of being received, and generating a command to display the data through said data receipt display/input unit; a first processing portion for sequentially processing the received transaction data according to processing conditions of the corresponding items of a transaction form, a transaction pattern, transaction terms and standard management information concerned with the transaction form, transaction pattern and transaction terms, determining whether the processed transaction data are to be balancing-operated, and displaying normally processed transaction data on said data receipt display/input unit if the transaction data to be balancing-operated are determined to be balance-deducted and then normally processed; a receipt error processing portion for deleting the received and receipt-processed transaction data if the transaction data are determined to be incapable of being received and being receipt-processed, the transaction data displayed on said data receipt display/input unit are determined to be different from the actual transaction data by the user'"'"'s verification, or the receipt-processed transaction data which are to be balancing-operated are compared with the corresponding balance details to be processed as an error, and notifying said transaction data transmitting unit of the deletion; a data storage processing portion for storing the transaction data comprised of the transaction form, transaction pattern, transaction terms and standard management information concerned with the transaction form, transaction pattern and transaction terms in said transaction data storage portion, if the transaction data are normally processed; a transaction classifying portion for reading the transaction data from said transaction data storage processing portion, generating account information and debit/credit position information corresponding to the read transaction data, and storing the generated account information, debit/credit position information and predetermined standard management information having at least the transaction amount in said first classification temporary storage portion; a journal processing portion for classifying the account information, debit/credit position information and the predetermined standard management information having at least the transaction amount into a debit side and a credit side, and summing the same, normally processing the same if the sum of the debit/credit side transaction amount agrees with balancing principles, displaying the journalizing result on said data receipt display/input unit, storing the transaction data in said accounting ledger storage portion, displaying an error message on said data receipt display/input unit if the sum of the transaction amount does not agree with the balancing principles, determining transaction data to be balancing-operated among the normally processed transaction data and storing the corresponding account information, debit/credit position information and predetermined standard management information having the transaction amount; a balancing operation processing portion for searching balance details on the relevant customer for the accounts corresponding to the transaction data if the transaction data are determined to be balance-deducted in said first processing portion, comparing the balance details with the data to be balance-deducted, error-processing and notifying said receipt error processing portion if the transaction amount of the transaction data to be balance-deducted is greater than that of the searched balance details, normally processing if the transaction amount of the transaction data to be balance deducted is less than or equal to that of the searched balance details, classifying the transaction data into data to be balance-summed and data to be balance-deducted, searching the balance details of the relevant customer for the corresponding account from said balance-by-account storage portion, adding the transaction data to be balance-summed to the searched balance details, deducting the to be balance-deducted transaction data from the searched balance details if the data are classified into the data to be balance-deducted, and storing the result in said balance-by-account storage portion; and an output processing portion for reading the data stored in said accounting ledger storage portion and said balance-by account storage portion by the user'"'"'s request, outputting the read data according to a predetermined format to said output unit, and displaying the same on said data receipt display/input unit. - View Dependent Claims (22, 23, 24, 25, 26, 27, 28, 29, 30)
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31. An accounting processing method using an accounting processing apparatus comprising:
- one or more transaction data transmitting units for transmitting created transaction data, a transaction data receiving unit having a receipt display/input portion for verifying the transaction data received from said transaction data transmitting unit and displaying balance details for balancing operation processing, a transaction data storage portion for storing the data verified by said data receipt display/input unit, an accounting ledger storage portion for storing accounts information, debit/credit information and predetermined standard management information comprised of at least transaction amount, and a balance-by-account storage portion for storing accounts to be balancing-operated and predetermined standard management information comprised of at least the transaction amount and a data communication network for connecting said transaction data receiving unit with said transaction data transmitting unit, when the transaction data include transaction form information comprised of items representing receipt and payment, transaction pattern information comprised of items representing purchase and sales and having at least merchandise, transaction terms information comprised of at least cash, and predetermined standard management information comprised of predetermined management items for detailed control, corresponding to the transaction form, transaction pattern and transaction terms, and corresponding to a predetermined data format, said method comprising the steps of;
transmitting the transaction data to said transaction data receiving unit through said network; determining whether the data transmitted from the transaction data transmitting unit through said network are capable of being received, and determining whether the data are converted into an interpretable and processible code if the data are capable of being received; receipt-processing the received transaction data if the data are determined to be capable of being received in said receipt determining step, and sequentially processing the receipt-processed data according to the processing conditions of the corresponding items of the transaction form, transaction pattern, transaction terms and standard management information concerned with the transaction form, transaction pattern, and transaction terms; determining whether the processed transaction data are to be balancing-operated, and displaying normally processed transaction data on said receipt display/input portion if the transaction data are determined to be balance-deducted to then be normally processed; deleting the received transaction data if the data are determined to be incapable of being received or being receipt-processed; storing the transaction data including the transaction form, transaction pattern, transaction terms and standard management information concerned with the transaction form, transaction pattern, and transaction terms, in the transaction data storage portion if the transaction data are normally processed in said receipt display/input portion; classifying the transaction by generating account information corresponding to the transaction form, transaction pattern, transaction terms and standard management information concerned with the transaction form, transaction pattern and transaction terms, and debit/credit position information, and temporarily storing the generated account information, debit/credit position information and predetermined management information having at least the transaction amount; classifying the temporarily stored accounts information, debit/credit position information and predetermined standard management information having at least the transaction amount into a debit side and a credit side, summing the same, normally processing if the sum of the debit/credit side transaction amount agrees with balancing principles, displaying journalizing result on said receipt display/input portion, and storing the same in said accounting ledger storage portion; displaying an error message on said receipt display/input portion if the sum of the debit/credit side transaction amount does not agree with balancing principles, determining whether the transaction data, are to be balancing-operated among the normally processed transaction data, and temporarily storing account information, debit/credit position information and predetermined standard management information having the transaction amount; searching balance details of the relevant customer for the accounts corresponding to the transaction data from said balance-by-account storage portion if the transaction data are determined to be balance-deducted, comparing the balance details with the data to be balance-deducted, error-processing and displaying if the transaction amount of the transaction data to be balance-deducted is greater than that of the searched balance details, normally processing if the transaction amount of the to-be-balance-deducted transaction data is less than or equal to that of the searched balance details, classifying the transaction data into data to be balance-summed and data to be balance-deducted; searching the balance details of the relevant customer for the corresponding account from said balance-by-account storage portion if the transaction is classified into data to be balance-summed in said classifying step, adding the transaction data to be balance-summed to the balance details, deducting the transaction data to be balance-deducted from the balance details if the data are classified into data to be balance-deducted, and storing the result in said balance-by account storage portion; and reading the data stored in said accounting ledger storage portion and the balance-by-account storage portion by the user'"'"'s request, outputting the read data according to a predetermined format to said output unit, and displaying the same on said data receipt display/input unit. - View Dependent Claims (32, 33, 34, 35, 36, 37, 38)
- one or more transaction data transmitting units for transmitting created transaction data, a transaction data receiving unit having a receipt display/input portion for verifying the transaction data received from said transaction data transmitting unit and displaying balance details for balancing operation processing, a transaction data storage portion for storing the data verified by said data receipt display/input unit, an accounting ledger storage portion for storing accounts information, debit/credit information and predetermined standard management information comprised of at least transaction amount, and a balance-by-account storage portion for storing accounts to be balancing-operated and predetermined standard management information comprised of at least the transaction amount and a data communication network for connecting said transaction data receiving unit with said transaction data transmitting unit, when the transaction data include transaction form information comprised of items representing receipt and payment, transaction pattern information comprised of items representing purchase and sales and having at least merchandise, transaction terms information comprised of at least cash, and predetermined standard management information comprised of predetermined management items for detailed control, corresponding to the transaction form, transaction pattern and transaction terms, and corresponding to a predetermined data format, said method comprising the steps of;
Specification