WO2008133585A1

WO2008133585A1 - A method and a system for storing bookkeeping material

Info

Publication number: WO2008133585A1
Application number: PCT/SE2008/050440
Authority: WO
Inventors: Peter SÄDE; Peter Bellman; Roger HÄDINGGÅRD
Original assignee: Celebra X Access Ab
Priority date: 2007-04-25
Filing date: 2008-04-18
Publication date: 2008-11-06
Also published as: EP2140379A1; EP2140379A4

Abstract

A system for storing bookkeeping material comprises an arrangement (4) for digital scanning of documents included in the bookkeeping material and arranged in accordance with determined types of documents. The arrangement is configured to generate and design digital data relating to the documents when scanning for storing thereof in folders associated with said types. The system also comprises a database server (5) arranged to receive data from the arrangement relating to documents scanned and digitally and electronically store these in folders protected by a firewall. The system has means (40) configured to make data stored in the database server accessible without possibility to edit through unique user names and passwords through the Internet.

Description

A method and a system for storing bookkeeping material

FIELD OF THE INVENTION AND PRIOR ART

The Swedish Bookkeeping Act (corresponding regulations may also be found in other countries) prescribes storing/filing of bookkeeping material associated with financial year terminated in at least 10 years. This is sometimes experienced as troublesome, especially for the company to which the bookkeeping material relates. Such bookkeeping material is for the moment stored in paper form in files or folders or the like hidden on different places, such as in store rooms, cupboards, boxes and the like. As a consequence of the long storing time required this bookkeeping material often require much space, which is as such a problem, but this also often tends to result in an unsystematic storing thereof.

This means that problems occur when someone, such as an auditor, the tax department or another, suddenly has to gain access to certain selected parts of the bookkeeping material stored. When for instance the tax department has to make a supervision on the bookkeeping of a company during a certain period of time a number of inconveniences may occur. It may first of all be difficult to find exactly the documents to be supervised. When this has been done the staff from the tax department has either to bring the voluminous material along, which mostly seems to be impossible, or it has during the supervising to stay in spaces where the material is located or in connection thereto, which may result in considerable inconveniences for the company, the bookkeeping of which is supervised, and also for the controllers.

Also in other situations, such as when a company is to be sold, formations of company groups, mergers and the like, there is a need to easily access selected parts of the bookkeeping material stored, and problems discussed above are also encountered in such cases when storing takes place as described above.

Thus, there is a great need of improving the way in which exactly bookkeeping material is stored, with the very particular prescriptions relating to this, not only with respect to the storing time but also with respect to security and impossibility to edit, so as to try to solve the problems mentioned above to an extent being as large as possible.

SUMMARY OF THE INVENTION

The object of the present invention is to provide a method and a system for storing bookkeeping material, which enable a far- reaching solution to at least any of the problems mentioned above.

This object is according to the invention obtained by providing such a method, which is characterised by the following steps:

• preparing the bookkeeping material by arranging documents included therein in accordance with determined types of such documents,

• digital scanning of said documents into folders associ- ated with said types, and

• digitally and electronically storing documents scanned into said folders in a database server protected by a firewall so that these are accessible without possibility to edit through unique user names and passwords through the Internet.

By ensuring that the documents included in the bookkeeping material are stored digitally and electronically in this way according to the Bookkeeping Act and are made accessible without possibility to edit through unique user names and passwords through the Internet, a number of advantages are achieved with respect to the physical storage of bookkeeping material only used earlier for long time storage.

Bookkeeping material of companies relating to more than 10 years of the business activity may be stored in a very space saving way in the database server. When someone, such as an auditor, the tax department or the like, needs to get access to documents for audit, supervising or the like, this is granted a unique user name and may after that through Internet get access to the documents needed for carrying out his mission. Staff from the tax department may for example carry out supervisions of the bookkeeping of a company from their own computer in their own office room, which considerably facilitates the supervision work both for these and for the company being supervised, the par- ticipation in the supervision may be reduced considerably. Such supervision is also facilitated by the fact that the bookkeeping material will in said database server often be more systematically stored than would normally be the case when storing this material only physically.

Corresponding advantages may be experienced by an auditor when this carries out an audit, which may take place through the Internet without any requirement to get the different documents in paper form.

That the documents are accessible without any possibility to edit means, however, that it is possible for the person having access to the documents to download them and store them in his own computer and possibly print them when there is a need thereof.

It should in this context be noted that the bookkeeping and reporting programs being used at present by the persons taking care of the bookkeeping and reporting of companies often allow storing of the bookkeeping of a company of 2-3 years in the pro- grams. Thus, a certain part of the bookkeeping material may to a certain extent be available through computer and programs, but it will not be possible to gain access to the entire bookkeeping material as well as a longer history thereof in a satisfying way in another way than physically go through folders from previous years.

According to an embodiment of the invention the preparation is carried out according to a model by putting front sheets in front of an individual said document or bundle of said documents of a determined said type, in which said front sheets are provided with information about the type of the document in question and about details specific to documents following upon the front sheet, and in which said front sheet is configured to be scanned together with said documents. By using such front sheets or missives an appropriate arranging and scanning of the documents according to certain types, such as for example income tax re- turn, client payments and annual accounts transactions, are facilitated in the scanning in a way making it easy for anyone having said user name and password to find documents searched.

According to another embodiment of the invention the book- keeping material documents associated with predetermined of said types and scanned into predetermined of said folders in connection with the scanning are made searchable through unique search fields. This facilitates a quick finding of a determined document or certain determined documents by using a suitable search criterion.

According to another embodiment of the invention the bookkeeping material documents scanned into folders associated with any of the following types are made searchable through unique search fields: client invoices, supplier invoices, client payments, supplier payments, accounting and bookkeeping transactions. Such searchability for these types of documents will considerably facilitate for example audit work and supervision carried out by the tax department. According to another embodiment of the invention said search fields contain one or more of the following search criteria: name, invoice number, serial number and date. These may be suitable search criteria to use for rapidly finding documents searched.

According to another embodiment of the invention bookkeeping material documents scanned into folders associated with the following said types are stored without association with search criteria: company file, annual report, income tax return, profit and loss statement and balance sheet, nominal ledger, annual accounts enclosures, daybook and vouchers, since no search function is normally required for these types and by that the scanning of these documents may be simplified, for example by a front sheet being less extensively filled in.

According to another embodiment of the invention the content in predetermined fields of said documents is interpreted in said digital scanning for determining in which said folder and with which possible search criteria the document is stored. Such pre- determined fields with content to be interpreted are preferably defined on said front sheets.

According to another embodiment of the invention data interpreted are written down in text files, and these text files are read into said folders and there interconnected with pictures of said documents. Said documents will by this be stored for being shown to a user in a desired way.

According to another embodiment of the invention a manual veri- fication of the interpretation of certain of said types of documents is carried out in the digital scanning. This may be needed where the automatic interpreter has not been sure.

According to another embodiment of the invention the storage in said database server takes place according to a security with an authority system including groups and groups privileges allowing granting of different privileges to different users, i.e. which grants such users different authority levels with respect to access to said bookkeeping material documents stored. This means that it is possible to give different users access to only such documents that the company in question wish to/have to give such a user access to through granting of unique user names and passwords.

According to another embodiment of the invention the digital and the electronical storage of said documents takes place with a possible access through logging in on a web site of the company being responsible for the storage, which constitutes a comfortable and suitable way to enabling said access thereto.

According to another embodiment of the invention the storage takes place so that access to said documents is provided by showing a search page for a user, where this may search in search fields for searchable document types, so that after such a search a result list with all data being interpreted as well as a link to the document in question are shown. This makes it easy for a user to find and look on documents.

According to another embodiment of the invention preparation and digital scanning of all documents for annual accounts and supervision are carried out when storing bookkeeping material in connection with an annual accounts process, in which the mate- rial is made accessible for auditor/auditors for enabling audit through Internet by means of the granted user name and password. Such audit work is by this facilitated considerably.

According to another embodiment of the invention, which con- stitutes a further development after finalized audit and annual report made by an auditor, audit report, income tax return and the like the documents associated therewith are subjected to said preparation and digital scanning while being stored according to the criteria of the Bookkeeping Act for the actual financial year, so that the tax department, auditors and other interested parties may if desired get access to these documents for a certain or certain financial years. According to another embodiment of the invention said documents are stored in said database server at least during the period of time prescribed by the Bookkeeping Act, i.e. today in at least 10 years.

According to another embodiment of the invention said bookkeeping material documents are after digital scanning thereof has taken place also stored physically in security classified spaces. This is then advantageously done in climate controlled rock shelters of highest fire protection class. Such storage is then preferably taken care of by a particular company also taking care of the scanning of the documents for a number of companies and also being responsible for said database server. Order- ing of originals of specific documents may by this be done if desired, for example through the Internet.

According to another embodiment of the invention the bookkeeping material scanned into said folders is also stored on a CD-disc or similar mobile data storing media, which is sent to the company to which the bookkeeping material relates. The company in question may by this also itself have a digital and electronical version of the entire bookkeeping material stored according to the Bookkeeping Act.

The invention also relates to a method for handling bookkeeping material in connection with establishing an annual account for a company in which storing of bookkeeping material documents according to the invention is a part in accordance with appended claim relating to such a method. This method results in a considerably simplified way of establishing annual accounts for a company.

The object of the invention is also obtained by providing a sys- tern for storing bookkeeping material, which is characterised in that it comprises: • an arrangement for digital scanning of documents belonging to the bookkeeping material and arranged in accordance with determined types of documents, in which the arrangement is configured to generate and design digital data relating to said documents at said scanning for storing thereof in folders associated with said types,

• a database server configured to receive data from said arrangement relating to the scanned said documents and digitally and electronically store these in folders protected by a firewall, and

• means configured to make data stored in the database server accessible without possibility to edit through unique user names and passwords through the Internet.

The advantages of such a system as well as systems according to embodiments of the invention defined in the appended independent claims appear as clearly as desired from the discussion above of the corresponding method claims.

Further advantages as well advantageous features of the invention appear from the following description.

BRIEF DESCRIPTION OF THE DRAWINGS

With reference to the appended drawings, below follows a description of an embodiment of the invention cited as an example. In the drawings:

Fig 1 is a simplified sketch illustrating a method and a system for storing bookkeeping material according to the invention as well as handling of this material enabled through this storage,

Fig 2 illustrates a front sheet/missive used in an embodiment of the invention, Fig 3 illustrates how bookkeeping material documents may be stored and reached according to an embodiment of the invention.

DETAILED DESCRIPTION OF AN EMBODIMENT OF THE INVENTION

A method and a system for storing bookkeeping material in accordance with the regulations of the Bookkeeping Act according to an embodiment of the invention are illustrated in fig 1. A client 1 , i.e. a company, prepares itself or through a bookkeeping/reporting office or the like hired the physical bookkeeping material, illustrated through files 2, by arranging documents contained therein in accordance with determined types of such documents. This arranging is symbolised by boxes 3. In the preparation according to 3 front sheets/missives provided by a scanning unit symbolized by an arrangement 4 for digital scan- ning of documents are used. This front sheet shows where the different documents following thereupon start, and fields to be interpreted on each such document, for example case number, department etc. may also be found thereon. These front sheets facilitate the interpretation to take place during the following digital scanning of the documents, since they specify where the fields are located, which is not always the case on the very document. A front sheet may also facilitate classification of document type.

Bookkeeping material documents associated with predetermined types shall in connection with scanning be made searchable through unique search fields, and these are indicated on the front sheet in fig 2 in boxes b), c) and d), i.e. client invoices, supplier invoices, client payments, supplier payments, accounting and an- nual accounts transactions, while other types are not made searchable, and these are indicated in the box a), namely company file, annual report, income tax return, annual accounts en- closures, profit and loss statement and balance sheet, nominal ledger, daybook, vouchers and others. The search criteria to be provided for a determined search field are then also indicated on said front sheets, such as names, invoice number, client number and date for client invoices, serial numbers for supplier invoices and serial numbers and date for client payments, supplier payments, reporting and annual accounts transactions.

When the material has been prepared it is sent to a scanning unit illustrated through an arrangement 4 for digital scanning designed to generate and design digital data relating to the documents on said scanning of the documents for storing them in folders associated with the types in question. These data are then sent to a database server 5 configured to receive said data from the arrangement and digitally and electronically store these in folders protected by a firewall illustrated through the ring 6. A manual verification of the interpretation carried out of certain of said types of documents is carried out when scanning them, which takes place automatically through software of the scanning arrangement 4. Such a manual verification is carried out in cases where the automatic interpreter was not sure. More exactly, interpreted data are after the interpretation written into text files, whereupon these text files are read into the digital filing in the database server 5, where the data interpreted and the pictures are interconnected.

The bookkeeping material is after the digital scanning has been carried out also stored physically in spaces 7 being security classified.

The documents scanned are stored digitally and electronically accessible without possibility to edit through unique user names and passwords through the Internet, which is achieved by a means 40 schematically indicated, in which the storage takes place according to a security with an authority system containing groups and group privileges allowing granting of different privileges to different users, i.e. grant such users different authority levels with respect to access to said bookkeeping material documents stored. The customer 1 is here as user also illustrated through the computer terminals 8. The digital and electronical scanning of the documents takes place with a possible access through logging in on a web site 9 of the company responsible for the storing. This is made by said unique user names and passwords.

It is in fig 1 also illustrated how a CD-disc or similar mobile data storing medium 10 is sent to the client after the bookkeeping material has been scanned. 1 1 illustrates together with the arrow 12 that the document records is accessible to the client 8 through the web site 9 for reading, downloading, storing etc, but not for editing. The arrow 13 shows only that it may be possible to let the client utilise the database server 5 in parallel for storing bookkeeping of each year in files 14 accessible for being reinstalled in case of a desire to open a specific financial year in the bookkeeping program of the client.

Different presumptive users, such as auditors 15, the tax department 16, other authorities 17 and other interested parties 18, such as parties involved in a sale or merger of companies or the like, may by the client be granted unique user names and passwords so as to through logging in on the web site 9 with a suit- able authority level get access to documents asked for without possibility to edit these, such as illustrated through the arrows 19-22 and the parts of the document records 1 1 a, 1 1 b, 1 1 c and 1 1 d to which they get access in this way. It is also shown that these may order selected parts of the document records on CD- disc 23, diskette 24 or any other mobile data storing media if desired.

By the fact that each company (client) using the system shown in fig 1 receives a unique user name and password a follow-up and analysis of the Internet traffic, logging ins, who has done anything in the system and so on is made possible. The system is also configured so that the production, i.e. the scanning of the material, may be followed, since the status is shown per day during a certain week and the production of exactly that day. The matter presented is amount weight, number of documents scanned, number of pages and in the case that files have been sent back to the client, information about which files have been sent and the number of documents for these as well as when the file has been sent is shown. It is also possible to see the status for a certain number of weeks backwards. Printing jobs carried out by the client may also be followed through the system.

It is schematically illustrated in fig 3 how the digital records according to the invention may be constructed, where the web site 9 for logging in through user names and passwords 30 for information about a certain client 31 is shown. It is shown that the bookkeeping material is stored annually according to different types 32, of which the types 33 only relates to documents scanned, while the types 34 relates to documents having said search fields criterions, schematically illustrated through the boxes 35-37. The digital records consist of a search page sub- stantially corresponding to that shown in fig 3, where it is possible to choose the document type to be searched. After the choice of document type the user may search on the field possible to search on according to stated search criteria. All data being interpreted as well as a link to the document are presented on a result list which may be obtained. It is also shown when everything is scanned. If files of documents are sent to the client it is shown which these files are, several if the document has been sent several times, that have been sent. It is also shown if the original of the document has been sent back to the client through an original ordering. An original ordering may namely be carried out in the result list if the document has not been sent before by pushing of the icon for this. The time for the ordering and who has ordered is by that recorded.

Firms of auditors may benefit from the system according to the invention for storing bookkeeping material by the fact that consecutive audits, supervisions and so on may take place through access through the Internet to the bookkeeping material of the client. The document may then be viewed on the computer screen and downloaded for modifying. The document type may be searched through the functions search fields being unique for the documents scanned. By the fact that files and documents may be accessed digitally and electronically the physical material is not needed. However, the material may upon demand be taken from the security space 7 and be transported to the firm of auditors.

When an annual accounts is carried out a preparation and digital scanning of all material for annual report and supervision first of all takes place for storing the bookkeeping material, in which the material is made accessible to the firm of auditors for enabling audit through the Internet through user names and passwords granted. This audit gets considerably simplified thanks to the design of the digital records. When the audit is finalised the auditor establishes annual report, auditor's report, income tax return and so on, and after the signature of the client the material is finally sent for scanning and the documents are filed in accordance with the structure on the front sheet according to fig 2 and are then stored according to the criterions of the Bookkeeping Act in the actual financial year, and it is also available digitally and electronically.

With respect to the work of the tax department this is facilitated by the fact that examinations, supervisions of the bookkeeping/documents may take place through access to the material stored for a client through the Internet. The function division in logical folder structures and unique search fields per document type stored digitally in the database server enables examination directly from the location of the tax department or other arbitrary places through the web site mentioned above. The tax department does for this not need the physical material, since this is made accessible digitally and electronically. The material may when necessary be taken from the security space and be transported to the department. Through the storage according to the invention also a plurality of authorities may when requested simultaneously work with the same material through the Internet and a computer, which has not been possible before.

Thus, the method and the system according to the invention results in new possibilities to carry out different types of examinations and supervisions and establishing of reports.

It is pointed out that the system according to the invention for economical reasons is advantageously utilised by a large number of companies, the bookkeeping material of which is scanned through the arrangement 4 and stored in the database server in the way described. The system may also have more than one said arrangement and server.

The invention is of course not in any way restricted to the embodiment described above but many possibilities to modifications thereof would be apparent to a person with skill in the art without departing from the basic idea of the invention as defined in the appended claims.

Other search criteria than those mentioned above could for example be present in the search field in question.

It is neither absolutely necessary that all types of documents mentioned under 33 in fig 3 are scanned and stored digitally and electronically.

It is also conceivable that one or more types of documents scanned are not put behind a front sheet.

Claims

1 . A method for storing bookkeeping material, characterized by the following steps: • preparing the bookkeeping material by arranging documents included therein in accordance with determined types of such documents,

• digital scanning of said documents into folders associated with said types, and • digitally and electronically storing documents scanned into said folders in a database server (5) protected by a firewall so that these are accessible without possibility to edit through unique user names and passwords through the Internet.

2. A method according to claim 1 , characterized in that the preparing is carried out according to a model by putting front sheets (3) in front of an individual said document or bundle of said documents of a determined said type, in which said front sheets are provided with information about the type of the document in question and about details specific to documents following upon the front sheet, and in which said front sheet is configured to be scanned together with said documents.

3. A method according to claim 1 or 2, characterized in that bookkeeping material documents associated with predetermined (33) said types and scanned into predetermined said folders are in connection with the scanning made searchable through unique search fields.

4. A method according to claim 3, characterized in that bookkeeping material documents scanned into folders associated with any of the following said types are made searchable through unique search fields: client invoices, supplier invoices, client payments, supplier payments, accounting and annual accounts transactions.

5. A method according to claim 4, characterized in that said search fields (35-37) contain one or more of the following search criteria: name, invoice number, serial number and date.

6. A method according to any of the preceding claims, characterized in that bookkeeping material documents scanned into folders associated with the following said types are stored without association with any search criteria: company file, annual report, income tax return, profit and loss statement and balance sheet, nominal ledger, annual accounts enclosures, daybook and vouchers.

7. A method according to any of the preceding claims, characterized in that the content of predetermined fields of said documents are interpreted on said digital scanning for determining in which said folder the document is to be stored and which possible search criteria are to be adhered thereto.

8. A method according to claim 2 and 7, characterized in that said fields with content to be interpreted are defined on said front sheets (3).

9. A method according to claims 7 or 8, characterized in that data interpreted are written down in text files, and these text files are read into said folders and are there interconnected with pictures of said documents.

10. A method according to any of claims 7-9, characterized in that in said digital scanning a manual verification of the interpretation of said types of documents is carried out.

1 1 . A method according to any of the preceding claims, charac- terized in that the storage in said database server (5) takes place according to a security with an authority system including groups and group privileges allowing granting of dif- ferent privileges to different users, i.e. granting such users different authority levels with respect to access to said bookkeeping material documents stored.

12. A method according to any of the preceding claims, characterized in that the digital and electronical storing of said documents takes place with a possible access through logging in on a web site (9) of a company responsible for the storage.

13. A method according to claims 3 and 7, characterized in that said storing takes place so that access to said documents is provided by showing a search page to a user, where this may search in a search field for searchable document types, so that after such a search a result list having all data being interpreted as well as a link to the document in question are presented.

14. A method according to any of the preceding claims, charac- terized in that when storing the bookkeeping material in connection with an annual accounts process said preparation and digital scanning of all material for annual accounts and examination is carried out, in which the material is made accessible to auditor/auditors for enabling audit through the Internet by means of a given user name and password.

15. A method according to claim 14, characterized in that after finalized audit and annual report made by an auditor, audit report, income tax return and the like the documents associ- ated therewith are subjected to said preparation and digital scanning while being stored according to the criteria of the Bookkeeping Act for the actual financial year.

16. A method according to any of the preceding claims, charac- terized in that said documents are stored in said database server at least during the time period prescribed by the Bookkeeping Act, i.e. today in at least 10 years.

17. A method according to any of the preceding claims, characterized in that said bookkeeping material documents are also stored physically in security classified spaces (7) after the digital scanning thereof has been carried out.

18. A method according to any of the preceding claims, characterized in that bookkeeping material scanned into said folders are also stored on a CD-disc (10) or similar mobile data storing media, which is sent to the company for which the bookkeeping material is valid.

19. A method for handling bookkeeping material in connection with establishing annual accounts for a company, charac- terized. by the following steps:

• preparing the bookkeeping material for annual accounts and examination by arranging documents included therein in accordance with determined types of such documents, • digital scanning of said documents into folders associated with said types, and

• storing the documents scanned into said folders digitally and electronically in a database server (5) protected by a firewall for being accessible without possibility to edit through unique user names and passwords through the

Internet for an auditor/auditors, in which after terminated audit and after an annual report, audit report, income tax return and the like established by an auditor the documents associated therewith are subjected to said preparation and digital scanning while being stored according to the criteria of the Bookkeeping Act in the actual financial year.

20. A system for storing bookkeeping material, characterized in that it comprises:

• an arrangement (4) for digital scanning of documents belonging to the bookkeeping material and arranged in accordance with determined types of documents, in which the arrangements is configured to generate and design digital data relating to said documents at said scanning for storing thereof in folders associated with said types,

• a database server (5) configured to receive data from said arrangement relating to the scanned said documents and digitally and electronically store these in folders protected by a firewall, and • means (40) configured to make data stored in the database server accessible without possibility to edit through unique user names and passwords through the Internet.

21 . A system according to claim 20, characterized in that said arrangement (4) is configured to use the front sheet (3) in said scanning put in front of each said document or bundle of said documents of a determined said type and having information about which of said types the document in question belongs and about details specific to documents follow- ing upon said front sheet.

22. A system according to claim 20 or 21 , characterized in that said arrangement (4) is configured to make bookkeeping material documents associated with predetermined (33) of said types searchable through unique search fields in connection with said scanning.

23. A system according to claim 22, characterized in that said arrangement (4) is configured to make bookkeeping material documents scanned into folders associated with any of the following said types searchable through unique search fields in connection with said scanning: client invoices, supplier invoices, client payments, supplier payments, accounting and annual accounts transactions.

24. A system according to claim 23, characterized in that said arrangement (4) is configured to create said search fields containing one or more of the following search criteria: name, invoice number, serial number and date.

25. A system according to any of claims 20-24, characterized in that said database server (5) is configured to store data received through said digital scanning according to a security with an authority system including groups and group privileges allowing granting of different privileges to different users, i.e. granting such users different authority levels with respect to access to said bookkeeping material documents stored.

26. A system according to claim 25, characterized in that said means (40) are configured to make the documents digitally and electronically stored in the database server accessible through logging in on a web site (9) of a company responsible for the storage.

27. A system according to any of claims 20-26, characterized in that the database server (5) is configured to store data received through said digital scanning so that access to said documents is provided by showing a search page to a user, where this may search in a search field (35-37) for searchable document types, so that after such a search a result list having all data being interpreted as well as a link to the document in question is presented.

28. A system according to any of claims 20-27, characterized in that the database server (5) is configured to store said documents digitally and electronically at least during the period of time prescribed by the Bookkeeping Act, i.e. today at least 10 years.