JPH0647745Y2 - Consumption tax automatic journal accounting slip - Google Patents

Description

DETAILED DESCRIPTION OF THE INVENTION [Industrial field of application] The present invention relates to improvement of an automatic journal accounting slip.

[Prior Art] Unlike the conventional accounting slip that requires familiarity with double-entry bookkeeping in Japanese Utility Model Publication No. 50-31058, the applicant does not need to make a transcription and all the proposals can be made in one time. We have disclosed an automatic journal accounting slip that can be processed in a book so that anyone can handle it easily.

[Problems to be solved by the invention] However, with the above-mentioned automatic journal accounting slip, it is difficult to accurately and promptly process the accounting method of the book-type consumption tax that will be implemented from this year, and some improvement is desired. There is.

Therefore, the present invention provides a consumption tax automatic journal accounting slip that can be accurately and speedily processed by a business operator in accounting processing of consumption tax.

[Means and Actions for Solving the Problem] The consumption tax automatic journal accounting slip of the present invention prints a debit item column, a credit item column, and a column describing the balance amount, and at the same time, the consumption tax amount. Column and the debit amount column and the credit amount column are printed, and the consumption tax journal and accounting slip, and the debit item column and balance that have the same items as the debit item column of the above consumption tax journal and accounting slip Amount column is printed on the same part, and a debit amount column is printed on the same part as the debit amount column of the consumption tax journal / accounting slip on the upper edge.
A debit slip that is written at the same time as the consumption tax journal / accounting slip due to the copy carbon provided on the back side of the consumption tax journal / accounting slip, and a credit that has the same item as the credit item column of the consumption tax journal / accounting slip The column of the subject and the column describing the balance amount are printed on the same part, and the column describing the credit amount on the same part as the column describing the credit amount of the consumption tax journal / accounting slip is printed on the upper edge, and the debit slip described above is printed. While printing the credit slip that is written at the same time as the consumption tax journal / accounting slip by the copy carbon provided on the back side of the item, and the column describing the balance amount in the same part as the column describing the balance amount of the above consumption tax journal / accounting slip, , The above consumption tax journal at the upper edge
Print the column describing the consumption tax amount in the same part as the column describing the consumption tax amount in the accounting slip, and use the copy carbon on the back of the credit slip to process the consumption tax account and the consumption tax account that is entered at the same time as the accounting slip. A slip and a plurality of binding holes are formed in the same portion of the side edge of each of the above-mentioned slips, respectively, while a non-calculation column for calculating the tax amount for the taxation standard is provided in the middle of each of the above-mentioned slips. Next to the column, there is a verification column for checking whether the journal entry calculation is correct.

As a result, the consumption tax accounting process can be processed accurately and promptly by one entry of the consumption tax journal / accounting slip.
Then, if the files are filed in order of subjects through the binding holes of each slip, the list-type general ledger is completed. Further, the tax amount for the taxation standard is calculated in the exclusion calculation column of each slip, and further, it is easily checked whether or not this journal processing calculation is correct in the check column of each slip.

[Embodiment] An embodiment of the present invention will be described in detail below with reference to the drawings.

In FIG. 1, reference numeral 1 is a four-copy type consumption tax automatic journal accounting slip, and the consumption tax journal as the first journal slip is
Accounting slip 2, debit slip 3 that is the second debit processing slip, credit credit slip 4 that is the third credit processing slip, and consumption tax account processing that is the fourth consumption tax processing slip It is composed of a total of four rectangular sheets of paper Y including a slip 5.
The common parts of each of the slips 2 to 5 are given the same alphabetic characters as the above-mentioned paper Y, and duplicate explanations are omitted.

The above-mentioned consumption tax journal / accounting slip 2 is column A of the debit item consisting of material purchase, ..., Cash items a on the surface of paper Y.
And a credit item column B consisting of miscellaneous income, interest income, sales 1, sales 2, ..., Endorsement items b, and a balance amount column C at the upper right of column B of this credit item. There is. Also, column B of the credit course on Form Y above
On the left side of the upper part (middle) of the above, the calculation column D is printed so that the tax amount for the taxable standard can be calculated, and on the right side, the verification column E is printed. It is possible to check whether it is correct, that is, whether the journals are "balanced" (for example, "+" for "purchasing", + = for "sales", and = for "no tax"). You can check whether you have entered the amount correctly). Furthermore, on the right upper edge of the surface of the paper Y,
A column F describing the consumption tax amount, a column G describing the debit amount, and a column H describing the credit amount are printed. Further, a check column I for temporary payment (purchase) and a check column J for deposit (sales) are printed between the column F for describing the consumption tax amount on the surface of the paper Y and the withdrawal column D. . Further, on the left side of the blanking calculation column D on the front surface of the paper Y, an embedded calculation column K is printed. This is because it is assumed that the consumption tax is "inclusive" in practice, so the tax amount in this "inclusive" can be easily calculated by a formula.

Further, in the upper edge portion on the left side of the surface of the above-mentioned paper Y, a summary column in which the date column L, the counterpart column M, the transaction content, etc. are described.
N and code (NO) columns O are printed respectively. still,
The month and day column L, the destination column M, the number, the summary column N, the number, the consumption tax amount column F, and the debit amount column G, respectively. The number is printed in the credit amount description column H, the number is printed in the temporary payment check column I, and the number is printed in the deposit check column J. still,
At the right end of the surface of the paper Y, a writing method column P is printed so that it can be automatically processed without error. This makes it easy for anyone to fill out.

Then, on the rear surface of the paper Y of the consumption tax journal / accounting slip 2, copy carbon Q is applied by means such as printing or adhesion. As a result, when each column and each column on the front surface of the consumption tax journal / accounting slip 2 is filled with a ballpoint pen or the like, this entry is transferred to the front surface of the debit slip 3.
In addition, the copy carbon Q is on the back surface corresponding to the column F of the consumption tax amount of the above-mentioned paper Y and the column H of the credit amount.
Is not applied and is a blank sheet (this cut portion is indicated by reference symbol R in FIG. 2). As a result, when the consumption tax journal / accounting slip 2 is entered, the debit amount 3 of the debit slip 3 is described in the column F, the debit amount is described in the column G, and the credit amount is described in the column H.
Only a certain amount of money is transferred.

The debit slip 3 has columns and columns A to O each including the same items as the consumption tax journal / accounting slip 2 on the front surface of the paper Y.
Are printed on the same site. Note that, among the column F describing the consumption tax amount, the column G describing the debit amount, and the column H describing the credit amount, the column F describing the consumption tax amount and the column H describing the credit amount are colored in orange, for example. is there. In addition, column B of the credit subject is marked with a cross.

Then, on the back surface of the paper Y of the debit slip 3, the copy carbon Q is applied by means such as printing or adhesion. As a result, when each column and each column on the front surface of the consumption tax journal / accounting slip 2 is filled with a ballpoint pen or the like, the entry is made to the credit slip 4
It is designed to be transferred to the surface of. In addition, the above-mentioned paper Y
Column F of consumption tax amount and column G of debit amount
The copying carbon Q is not applied to the back surface corresponding to the above, but is a blank sheet (this cut portion is indicated by reference symbol R in FIG. 2). As a result, the above consumption tax journal / accounting slip 2
Column F, debit amount column G, and credit amount column H of the above-mentioned credit slip 4
Of these, the predetermined amount is transcribed only in the credit amount column H.

The credit slip 4 has columns and columns A to O on the surface of the paper Y, each column including the same items of the consumption tax journal / accounting slip 2.
Are printed on the same site. Note that, among the column F describing the consumption tax amount, the column G describing the debit amount, and the column H describing the credit amount, the column F describing the consumption tax amount and the column G describing the debit amount are colored in green, for example. In addition, a cross is marked in column A of the debit subject.

Then, on the back surface of the paper Y of the credit slip 4, the copy carbon Q is applied by means such as printing or adhesion. As a result, when each column and each column on the front surface of the consumption tax journal / accounting slip 2 is filled with a ballpoint pen or the like, this entry is transferred to the front surface of the consumption tax account processing slip 5. still,
The copy carbon Q is not applied to the back surface corresponding to the debit amount description column G and the credit amount description column H of the above-mentioned paper Y, and a blank sheet (this cut portion is shown by reference symbol R in FIG. 2) is used. Has become. As a result, when the consumption tax journal / accounting slip 2 is filled, the consumption tax amount of the consumption tax amount in the consumption tax account processing slip 5 is described in the column F, the debit amount column G, and the credit amount column H. A predetermined amount of money is transferred only to the description column F.

In the consumption tax account processing slip 5, the columns of the consumption tax journal / accounting slip 2 and the columns A to O are printed on the same portion on the front surface of the paper Y, respectively. Note that, among the description column F of the consumption tax amount, the description column G of the debit amount, and the description column H of the credit amount, the description column G of the debit amount G and the description column H of the debit amount are respectively colored in purple, for example. Also, a cross mark is written in column A of the debit subject and column B of the credit subject. Further, the back side of the paper Y of the consumption tax account processing slip 5 is not provided with the copy carbon Q.

Further, a large number of circular binding holes Z, Z, ... Are formed in the same portion of the left edge of the paper Y of each of the slips 2-5.

According to the automatic consumption tax journalizing accounting slip 1 of the above embodiment, the business person or the like processes the consumption tax accounting processing by the consumption tax journal / accounting slip 2.
It can be accurately processed in a few seconds with a single entry using a ball-point pen or the like in a predetermined column or column on the surface of the. The first consumption tax journal / accounting slip 2 is stored as a journal slip. It can also be used as a computer input vote. The second debit slip 3 becomes a debit processing slip, and the amount is transcribed in the debit amount description column G.
It is sufficient to file the debit subject such as the binder marked with ◯ through the spelling Z. The third credit slip 4 becomes a credit processing slip, and the amount is transcribed in the credit amount description column H. It is sufficient to file to the credit-marked courses such as the binder through the spelling Z. The fourth consumption tax account processing slip 5 is a processing slip of "consumption tax", and a check mark I in the provisional payment check column I indicates "temporary payment consumption tax" a /
If you file as c, and check the check box J for deposit, you can complete all if you file as “deposit consumption tax” a / c. In this way, the binding hole Z of each slip 2-5
If you file in the order of subjects via, the list-type general ledger is completed.

Further, since the withdrawal calculation column D is provided in the middle of each of the slips 2, 3, 4, and 5 which compose the consumption tax automatic journal accounting slip 1,
You can calculate the tax amount for a taxable standard. Further, since the verification column E is provided on the right side of the above-mentioned exclusion calculation column D, it is possible to easily check whether or not this journal processing calculation is correct, that is, whether or not the journals are in balance.

Although the rectangular paper Y is used in the automatic consumption tax journalizing accounting slip 1 in the above-described embodiment, the paper is not limited to a rectangular shape, and various shapes such as a square may be used.

[Effects of the Invention] As described above, according to the present invention, at least the debit side and the copyable consumption tax journal / accounting slip in which at least the consumption tax amount description column, the debit amount entry column, and the credit amount description column are printed. Consumption with copyable debit slips with printed amount description columns, at least copyable credit slips with printed credit amount columns, and consumption tax account processing slips with printed consumption tax amount columns When the business operator or the like fills in the consumption tax journal / accounting slip of the tax automatic journal accounting slip once, the accounting processing of the consumption tax can be processed accurately and quickly.

Further, since the withdrawal calculation column is provided in the middle of each voucher constituting the automatic consumption tax journalizing household voucher, the tax amount with respect to the taxation standard can be calculated. Further, since the verification column is provided next to the above-mentioned calculation column, it is possible to easily check whether or not the journal processing calculation is correct, that is, whether or not the journals are in balance.

[Brief description of drawings]

FIG. 1 is a schematic plan view showing a binding state of a consumption tax journal / accounting slip, a debit slip, a credit slip, and a consumption tax account processing slip of an automatic consumption tax journal entry accounting slip showing an embodiment of the present invention. The figure is a bottom view of the vouchers, which are superposed one on top of the other in a stepwise manner from the upper side, and FIGS. 3 to 6 are plan views of the vouchers in a separated state. 1 …… Consumption tax journal entry accounting slip, 2 …… Consumption tax journal entry ・
Accounting slip, 3 ... debit slip, 4 ... credit slip, 5 ... consumption tax account processing slip, A ... debit item column, a ... item, B ... credit item column, b ... item, c: column of balance amount, D: exemption calculation column, E: verification column, F
...... Consumption tax amount column, G ... Debit amount column, H ... Credit amount column, Q ... Copy carbon, Z ... Slip hole.

Claims (1)

[Scope of utility model registration request] [Claim 1] A debit item column, a credit item column, and a balance amount column are printed, and a consumption tax amount column, a debit amount column, and a credit amount column are printed at the upper edge. A consumption tax journal / accounting slip, a debit item column that has the same items as the debit item column of the consumption tax journal / accounting slip, and a column describing the amount of balance are printed on the same part, and the consumption item is written on the upper edge. A debit amount description column is printed on the same part as the debit amount column of the tax journal / accounting slip, and is written at the same time as the consumption tax journal / accounting slip by the copy carbon provided on the back side of the consumption tax journal / accounting slip. The debit slip, the credit item column that has the same items as the credit item column of the consumption tax journal / accounting slip, and the column that describes the balance amount are printed on the same part. A credit amount column is printed in the same section as the credit amount column of the above consumption tax journal / accounting slip, and it is written at the same time as the consumption tax journal / accounting slip by the copy carbon provided on the back side of the above debit slip. The credit slip and the column describing the balance amount in the same amount as the column describing the balance amount in the above consumption tax journal / accounting slip, and the column describing the consumption tax amount in the above consumption tax journal / accounting slip at the top edge It is equipped with a consumption tax account processing slip that is printed at the same time as the consumption tax amount, and is printed at the same time as the consumption tax journal / accounting slip by the copy carbon provided on the back side of the credit slip. A large number of binding holes are formed in the same part of the side edge, while a special calculation column for calculating the tax amount for the taxation standard is provided in the middle of each of the above slips, and a journal entry process is provided next to the special calculation column. Consumption tax Rules formula accounting document which is characterized in that a verification column that calculation to check whether it is correct.