JP2003030397A - Enterprise information managing device and program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To automatically correct accounting process information corresponding to complicated variation in a period of fixed assets when redemption information on the fixed assets. SOLUTION: A fixed assets management system 13 is installed in this enterprise information managing device. The fixed assets management system 13 generates a redemption schedule corresponding to multipurpose accounting processes of in-enterprise management and disclosed accounting, allows the complicated dealing variation in the period of the fixed assets, and has a function of generating proper accounting journal information through retroactive processing of absorbing differences in a redemption schedule after the month when redemption is already determined if retroactive corrections of the redemption schedule of the fixed assets which is already determined every month.

Description

Detailed Description of the Invention

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to, for example, a company information management device and a program.

[0002]

2. Description of the Related Art Conventionally, an accounting system has been used in a company to manage corporate profits within a settlement period. This accounting system is particularly used in fixed asset management for managing fixed assets managed by the company. The system is used as a submodule.

As one of the functions of the accounting system, there is a function of preparing a settlement report, and the journal information required by this function is obtained from the fixed asset management system.

Generally, a balance sheet, an income statement, etc. are posted in the settlement report. Each of these balance sheets and income statements has a column called “Subject”, and it is necessary to post information on fixed assets owned by a company by performing appropriate journal entry work according to the fluctuations.

[0005]

However, fixed assets often fluctuate at unexpected timings in corporate activities, and mechanical processing is not enough for the purpose, resulting in complicated fluctuations. In order to properly deal with the above, the accounting person had to manually change the accounting information.

The present invention has been made to solve such a problem, and in managing depreciation information of fixed assets, it is possible to automatically correct accounting processing information according to complicated fluctuations of fixed assets during the period. The purpose is to provide a company information management device and program that can be used.

[0007]

In order to achieve the above object, the corporate information management apparatus of the invention according to claim 1 creates a fixed asset amortization schedule corresponding to multipurpose accounting processing of corporate management and disclosure accounting. A company information management device that allows for complex transaction fluctuations of fixed assets during the period, and if depreciation schedules for fixed assets that have already been fixed monthly must be retroactively corrected, depreciation is already fixed. The feature is that it has a function to create appropriate accounting journal information by retroactive processing that absorbs the difference in the amortization schedule after the specified month.

A program according to a second aspect of the present invention is a program for causing a computer to execute a process of creating an amortization schedule of fixed assets in accordance with multipurpose accounting processes of in-house management and disclosure accounting. If the transaction fluctuations of the fixed assets during the period are tolerated and the depreciation schedule of the fixed assets already fixed every month must be retroactively adjusted, the difference in the depreciation schedule after the monthly depreciation already fixed This is a program for creating appropriate accounting journal information by retroactive processing that absorbs

In the present invention, in managing depreciation information of fixed assets, when it is necessary to retroactively modify the depreciation schedule of fixed assets already fixed for each month, the monthly depreciation already fixed. Since the retroactive processing that absorbs the difference in the subsequent amortization schedule is performed, it is possible to create appropriate accounting journal information.

[0010]

BEST MODE FOR CARRYING OUT THE INVENTION Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings. FIG. 1 is a diagram showing a hardware configuration of a computer (company information management apparatus) according to one embodiment of the present invention.

As shown in FIG. 1, this computer (corporate information management device) has a personal computer body 1 into which a CD-ROM 4 or a flexible disk (FD) can be loaded and read.
And an input device and a display device connected to the personal computer body 1. The input device is, for example, the keyboard 2,
For example, a mouse. The display device is, for example, a monitor 3 such as a CRT or an LCD.

The personal computer main body 1 has a control unit including a CPU and memories such as ROM and RAM, a hard disk drive (HDD), a CD-ROM drive for reading information from a CD-ROM, and information to the FD. An FD drive for reading and writing, a communication device, etc. are mounted. The ROM stores an initial operation setting program such as BIOS. RAM is CP
It is used as a work area when U executes the processing of the program. In the RAM, when the amortization schedule is created, the amortization schedule creation start month, the amortization schedule creation end month, the monthly depreciation amount (every month from January to December), the journal progress status, the management department allocation pattern code table (1 Mon ~ 12
Monthly until month) etc. will be developed. The communication device is a LAN interface (hereinafter, referred to as LAN I / F) that performs data communication between a LAN, a modem, a TA, a dial-up router connected to an access point of a provider that provides an access service to the Internet, or a modem for CATV or xDSL communication. It is called). Various software including an operating system (hereinafter referred to as OS) is installed in the HDD.

As various kinds of software, there are software such as an accounting system 11, a conversion program 12, and a fixed asset management system 13 as shown in FIG. The fixed asset management system 13 manages fixed assets managed by a company, and outputs journal information in a general-purpose file format as needed. The conversion program 12 is the fixed asset management system 1
The journal information in the general-purpose file format output from No. 3 is converted into a format compatible with the accounting system 11. The accounting system 11 is a fixed asset management system 13
The journalizing information converted by the conversion program 12 is used for accounting processing. Specifically, it will be used as one of the information to be reflected in the financial report prepared during the fiscal year.

As shown in FIG. 3, the fixed asset management system 13 has a master management unit 20, a ledger management unit 21, a journal management unit 22, an output unit 23 and the like. Master management unit 2
0 manages the department master 31, the allocation pattern master 32, the asset breakdown master 33, the business year management master 34, and the like. The allocation pattern master 32 stores an allocation pattern code, an allocation pattern name, an allocation department code, an allocation rate and the like. The business year management master 34 stores information on the journal progress status. The journal progress information is information indicating up to which month the journal information has already been confirmed and output. Details (specific examples) of the department master 31, the allocation pattern master 32, and the asset breakdown master 33 will be described later with reference to the drawings.

The ledger management unit 21 uses the asset ledger table 39.
It also has a new input processing unit 35, a change input processing unit 36, a retirement processing unit 37, a movement processing unit 38, and the like, which perform information operations on the asset ledger table 39.

In the asset ledger table 39, asset information (article number, asset code, asset name, etc.), article branch number, article child number, asset number, asset number branch number, asset name, start date, retirement date, year Depreciation amount, current period movement, management department code, allocation pattern code, acquisition price, acquisition date, asset breakdown code, depreciation method, useful life, current period months, settlement item, acceptance category, usage category, quantity, unit, user Text 15 1, User Text 15 2, User Text 15 3, User Text 15 4,
User text 40 1, User text 40 2, User text 40 3, User text 40 4, User number 01, User number 02, User date 01, User date 02, User master 01
CD, user master 01 name, user master 02CD, user master 02 name, user master 03CD, user master 03 name,
User master 11 name, user master 12 name, work classification
1, work category 2, BS presence category, PL presence category, asset remarks,
Stores information for managing assets such as end-of-year book value. In addition, during the depreciation schedule creation process, an asset intermediate table is generated as a table having the same configuration as the asset ledger table 39.

The journal control unit 22 has an amortization schedule creating program 40, a balance journal creating program 41, a total ledger table 42, an allocation ledger table 43, a stock ledger table 44 and the like.

The depreciation schedule creation program 40 is
This program creates an amortization schedule and reflects it on the total ledger table and the allocation ledger table 43. The balance journal creating program 41 is a program for creating journal information and registering it in the stock ledger table 44.

The total ledger table 42 records, for one asset data, the amount of money and the credit information which are the basis of the profit and loss journal information to be accounted for in each month during the settlement period, and also for each month. It is a table which records the loan information of a property legal journal.

[0020] Profit and loss journal information refers to journal information that directly affects the income statement, and includes depreciation expense, depreciation expense difference, temporary depreciation expense, suspension depreciation expense, loan depreciation expense, compound expense. Appropriate accounting entries such as accounting.

The total ledger table 42 is stored in the ledger management unit 21.
The amortization schedule creation program 40 records the profit and loss legal journal information to be accounted for which is generated by the operation of.

In the total ledger table 42, the depreciation amount of one asset data is recorded by three records. One is a record that records the depreciation amount that is calculated by the management calculation standard, one is a record that records the depreciation amount that is calculated by the financial calculation standard, and one is a record that records the temporary depreciation amount that is input by the input operation. Is.

The above-mentioned record has a field for recording the total amount of money for each month (1 to 12 months) during the relevant settlement period. Record the monthly depreciation evenly divided into the fields for each month. The temporary depreciation amount is recorded as the monthly expense recording amount input by the input operation of the ledger management unit 21. In addition, record the interim total amount that sums the monthly depreciation amount for the first half year and the total amount at the end of the period that sums the monthly depreciation amount for the full year.

In each record of the total ledger table 42, in addition to the above-mentioned monthly depreciation amount, article ID, asset breakdown C
D, management department code, allocation pattern code, journal output information, etc. are recorded. The item ID is identification information for uniquely identifying each fixed asset. The allocation pattern code is a record of the allocation pattern code used for each month, and the department code and the allocation when the record for each allocation department is inserted into the allocation ledger table 43 in the depreciation schedule creation program 40. It is a key code to obtain the rate from the allocation pattern master. The journal output completed information is a category for recognizing which month is the month when the journal information is output and confirmed.

The record depreciation amount based on the management calculation standard and the financial calculation standard is the annual depreciation amount calculated according to the management calculation standard generated when the user makes a corporate tax return with the annual depreciation amount calculated according to the financial calculation standard at the end of the fiscal year. This is the basis of the difference calculation when the depreciation difference journal information record for eliminating the difference is inserted into the allocation ledger table 43 in the depreciation schedule creation program 40.

The total ledger table 42 is used as monthly total information when the amortization schedule screen 47 is displayed.

In addition, during the amortization schedule creation process, a total intermediate table, a total intermediate table for data operation, and the like are generated as tables having the same configuration as the total ledger table 42.

The allocation ledger table 43 is recorded as a record for output of actual journal entry information in which debit information and credit information are added to the amount information which is the basis of the profit and loss legal journal recorded in the total ledger table 42. . This allocation ledger table 43 is a total ledger table 42 for the amount information.
Like each record, each record has a field that records the amount of each month (1 to 12 months) during the relevant accounting period, and those records excluding the temporary depreciation amount are calculated according to each calculation standard. It has a function to record the monthly depreciation amount, which is calculated by dividing the obtained annual depreciation amount into the fields of each month.

The record of the depreciation amount based on the management calculation standard recorded in the total ledger table 42 has the following three purposes, and is further recorded as a journal information record in a disassembled state.

The first purpose is the total ledger table 4
Record the record of the depreciation amount according to the management calculation standard recorded in 2 as a journal information record that is mainly accounted for, and the difference when there is a difference between the depreciation amount according to the financial calculation standard as the depreciation difference journal information It is to record another record to hold.

As a second purpose, the amount of the record generated for the first purpose is further proposed based on the allocation rate when the depreciation cost of the asset data is allocated to a plurality of departments and recorded. It is to record as a record disassembled for each division.

A third purpose is to record history information when the burden department to allocate the depreciation cost of the asset data concerned is changed during the period by the operation of the movement processing unit 38. This is to record each record related to the allocation department newly generated by the operation of.

Items recorded in the allocation ledger table 43 are article ID, depreciation line classification, asset breakdown CD, management department C.
D, the burdened department CD, and the monthly expense recording amount. Item ID
Is identification information for uniquely identifying each fixed asset. The depreciation line classification indicates a classification of a record of depreciation amount, a record of depreciation difference, or a record of temporary depreciation amount according to the management calculation standard. The asset breakdown CD is a code posted from the total ledger table 42 in the depreciation schedule creation program 40, and is a counterpart of identification information that is the basis for selecting the debit item of the profit and loss journal entry and the credit item in the asset breakdown master. Is a code that refers to. The management department CD is the credit department CD for the profit and loss legal journal, which is the code posted from the total ledger table 42 in the depreciation schedule creation program 40. The paying department CD is a debiting unit for profit and loss journals, and is a partner of identification information which is a basis for selecting a debit item for profit and loss journals. Further, the allocation ledger table 43 also stores annual depreciation expenses after 1 to 5 years.

In the monthly field of each record of the allocation ledger table 43, when it is necessary to correct the output amount of the monthly field in which the journal output is fixed by the change operation of the asset data of the ledger management unit 21. Is a retroactive adjustment amount for the purpose of outputting retroactive adjustment journal information for correcting the difference in the monthly field corresponding to the next output by the operation of the amortization schedule creation program 40 or in the scheduled intermediate and end fields. Will be recorded.

When the depreciation schedule creation program 40 is started, the depreciation distribution intermediate table, the depreciation distribution intermediate table for data operation, and the planned depreciation amount expansion are used as tables having the same structure as the allocation ledger table 43. Depreciation allocation intermediate table etc. are generated.

The stock ledger table 44 is a table for the purpose of recording the legal and legal journal information of the journal information which is accounted for fixed assets. Property legal journal information is a journal that directly affects the balance sheet,
The journal entries for acquisition, transfer, and retirement are applicable.

In the stock ledger table 44, the property journal entry information record to be accounted for, which is generated by the operation performed on the asset data by the operation of the ledger management unit 21, is not output by the balance journal creation program 41. Is recorded as. This non-output information record is output as the monthly journal information in the next output operation of the journal output processing unit 46.

On the stock ledger table 44, the article I
D, monthly ID, journal transaction category, slip branch, asset breakdown CD,
The left department CD, right department CD, acquisition book value, transfer book value, and retirement book value are recorded.

The journal transaction category indicates the category of acquisition, transfer, and retirement. The slip branch indicates a serial number when the same journal is composed of a plurality of records. The asset breakdown ID is identification information for determining a debit item and credit item (asset item, accumulated amount item, settlement item) of the property legal journal information. Left department ID
Indicates a debit department, and the right department ID indicates a credit department.
In the case of acquisition journals, the acquisition price to be recorded is recorded in the acquisition book value, and in the case of transfer journals, the record that records the acquisition book value as a negative amount as the deletion information of the acquisition cost of the transfer source department and the transfer destination department. It is recorded in two records, that is, a record that records the same amount as a plus amount as the acquisition price accounting information. The moving book value is the book value at the time of movement in the case of moving journals (in moving journals, the increase / decrease information of the acquisition price is required along with the increase / decrease information of the accumulated amount, but the difference between the acquisition book value and this moving book value is the accumulated amount. It becomes). The retirement book value is the book value at the time of retirement in the case of retirement (retirement journals require a decrease in acquisition price, a decrease in cumulative amount and a loss on retirement, but the difference between the acquisition price and this retirement book value is cumulative. It becomes the forehead).

Further, in the stock ledger table 44, when it is necessary to correct the output amount of the record of the stock ledger table 44 in which the output of the property legal journal information is confirmed by the operation of changing the asset data by the ledger management unit 21, The retroactive adjustment amount information is recorded as a non-output record for the purpose of outputting retroactive adjustment journal information for correcting the difference by the action of the balance journal creating program 41.

The output unit 23 displays the amortization schedule created by the amortization schedule creation program 40 on the monitor as an amortization schedule screen 47, and the journal information created by the balance journal creation program 44 as journal information. It has a journal output processing unit 46 for outputting as a file 48.

That is, this fixed asset management system 13
Is a function that records detailed information on depreciation calculation items and management departments, allocation departments, installation departments and asset items for each original standard, accounting standard, processing standard (tax law standard), and acquisition, movement, retirement, suspension, and lending. The function to calculate the monthly depreciation amount and book value during the closing period corresponding to the fixed monthly settlement of the company corresponding to the change of each, and the depreciation calculation, and record it as the depreciation schedule,
A function to record the report adjustment amount or difference elimination journal information for each month when the implementation amount for each individual standard, accounting standard, processing standard (tax law standard) is different, and for each multiple departments specified in the allocation pattern master 32 A function to decompose and record the depreciation amount recorded in the depreciation schedule according to the allocation rate of the, a function to record the movement information by the movement operation of the management department and the allocation department during the period as a history in the depreciation schedule, and the department structure master A function to automatically select loan information of each month's journal information by cross-chain reference of (department master 31, cost category master, etc.) and item system master (account item master, asset breakdown master 33, expense item related master 30, etc.) A function that outputs the monthly journal information stored in the depreciation schedule and a function that records the progress of the fixed monthly, and the monthly that requires the correction journal of the fixed monthly closing It allows retroactive change operation after because, and a function to automatically correct. In the cost category master, the cost category code, the cost category name, etc. are stored correspondingly. The account code and account name are stored in the account item master in association with each other.

As shown in FIG. 4, the department master 31 includes
Department code, department name, cost category code (Cost category C
D), cost category name, declared place code (declared place CD), declared place name, etc. are stored correspondingly.

As shown in FIG. 5, the allocation pattern master 3
The allocation pattern code, the allocation pattern name, the allocation department code (allocation department CD), the allocation department signature, the reference value, the allocation rate, etc. are correspondingly stored in 2.

As shown in FIG. 6, in the asset breakdown master 33, the asset breakdown code, asset breakdown name, asset item code (asset item CD), asset item name, cumulative amount code (cumulative amount name), report classification, etc. Are stored correspondingly.

The operation of the company information management apparatus will be described below with reference to FIGS. In the case of this company information management device, when the asset ledger flex screen is activated from the asset flex activation menu of the fixed asset management system 13, the asset ledger flex screen as shown in FIG. 7 is displayed.

This asset ledger flex screen displays fixed assets such as "close", "new entry", "copy entry", "add", "move", "retire", "division", "change", etc. It is composed of a button group for variously processing information, and a display section for displaying a list of asset data already registered in the asset ledger table 39 as one row and one asset record.

When, for example, a "new input" button on the asset ledger flex screen is operated, the ledger management unit 21 activates the new input processing unit 35, and the asset new input screen as shown in FIG. 8 is displayed. It On this new asset input screen, item columns for inputting depreciation calculation element information, asset management information and declaration information related to the asset, and button groups such as "new registration" and "depreciation schedule" are displayed.

Among the items which the user inputs by key entry or selection input in each item column of this new asset input screen, the items that affect the creation of journal information to be accounted for by the new entry are the asset name, acquisition price, Acquisition date, start date, asset breakdown,
Depreciation method, useful life, number of months of this term, residual price, possible limit, department code, allocation pattern, incremental depreciation, etc.
The article ID is automatically assigned by the function of the system.

When these pieces of information are input by the user operation, the new input processing section 35 refers to the department master 31, the allocation pattern master 32, and the asset breakdown master 33 to acquire the necessary information, An asset intermediate table, which is a basis for storing information in the asset ledger table 39, is created, and the asset intermediate table is re-displayed in a form in which the information is inserted in the blank space of the new asset input screen.

When the user confirms that the content of the new asset input screen is correct and operates the "new registration" button, the new input processing unit 35 causes the amortization schedule creation program 40 and subsequently the balance journal entry. Kicking the creation program 41, the amortization schedule creation program 4
0 and the balance journal creating program 41 are continuously activated.

The balance journal creating program 41 refers to the business year management master 34, and when the acquisition date of the asset intermediate table is from the beginning of the accounting period to the end of the accounting period, creates the stock intermediate table based on the asset intermediate table. If the acquisition date of the asset intermediate table is not from the beginning of the accounting period to the end of the accounting period,
The process ends.

As the acquisition stock here, the item of the journal transaction category of the stock intermediate table is “acquisition”,
The asset breakdown code of the asset intermediate table becomes the asset breakdown code of the stock intermediate table, the management department code of the asset intermediate table becomes the left department code of the stock intermediate table, the acquisition price of the asset intermediate table becomes the acquisition book value of the stock intermediate table, The monthly conversion value from the acquisition date of the asset intermediate table becomes the month of occurrence of the stock intermediate table.

When changing the information of the fixed assets already registered, in the asset ledger flex screen shown in FIG. 7, the existing asset record of the existing asset record displayed in the existing record display portion of the asset ledger flex screen is displayed. When you specify a row by clicking and operate the "Change" button,
The ledger management unit 21 activates the change input processing unit 36, and displays the asset change input screen in which the “new registration” button is changed to the “change registration” button in the new asset input screen.

Among the items keyed or selectively input by the user on this asset change input screen, the items that affect the creation of journal information to be accounted for by the change operation are the acquisition price, acquisition date, start date, and amortization. Method, useful life, number of months of this term, residual price, possible limit, incremental depreciation, etc.

When information to be changed among these information is input by the user operation, the change input processing unit 36
By referring to the department master 31, the allocation pattern master 32, and the asset breakdown master 33, the necessary information is acquired, the asset ledger work table that is the basis for storing in the asset ledger table 39 is created, and the asset new entry screen is displayed. While the information is inserted in the blank, the color of the information in the item field to be changed is changed and displayed.

When the user confirms that the contents of the change on the asset change input screen are correct and operates the "change registration" button, the change input processing unit 36 causes the depreciation schedule creation program 40 and subsequently the balance journal entry. Kicking the creation program 41, the amortization schedule creation program 4
0 and the balance journal creating program 41 are continuously activated.

The balance journal creating program 41 refers to the asset intermediate table, and if the presence / absence of movement for the current period in the asset intermediate table is "moving for the current period", it refers to the stock ledger table 44 to group the records relating to the changed asset. The obtained data is transferred to the stock intermediate table, aggregated according to the left department code and the right department code, and the acquired book value / moving book value is summed up. It should be noted that if the presence / absence of movement of this term in the asset intermediate table indicates that there is no movement of this term, the processing ends.

Next, the balance journal creating program 41
Acquisition book value of records aggregated in the stock intermediate table /
Offset the amount of the moving book value.

Then, the balance journal creating program 41
The month of occurrence in the stock ledger table 44 is updated to a value obtained by converting the operation date (system date) into a month.

Further, the balance journal creating program 41 recreates the moving stock from the beginning of the period by tracing the management department code (January to December) of the total intermediate table.

Specifically, the management department code of the total intermediate table is checked from the beginning of the period, and if there is a difference from the management department code of the total intermediate table of the next month, the book value (January to December) of the total intermediate table is calculated. Use to create moving stock.

Next, the balance journal creating program 41
The information in the asset intermediate table is checked, and if the acquired stock is re-output, the latest stock is transferred from the stock ledger table 44. Check items include the acquisition price, acquisition date, asset breakdown code, and settlement item of the asset intermediate table, and it is checked whether or not these have been changed. As a result of checking the information in the asset intermediate table, if the acquired stock is not re-outputted, the processing ends.

Further, the balance journal creating program 41
The latest acquisition stock is transferred from the stock ledger table 44 to the stock intermediate table.

Then, the balance journal creating program 41
-1 for the acquisition book value of the above record in the stock intermediate table
To offset the book value of the stock interim table.

Further, when the information of the fixed assets already registered is to be discarded, the line of the existing asset record displayed in the existing record display section of the asset ledger flex screen in the asset ledger flex screen shown in FIG. Click the button to specify and click the "Reject" button.
The ledger management unit 21 activates the retirement processing unit 37, and displays the asset retirement input screen in which the “new registration” button is changed to the “retirement execution” button in the asset new input screen.

On this asset retirement input screen, only the item of "retirement date" can be entered in each input item column.
When the user key-enters the retirement date in the "Retirement date" item on the asset retirement input screen, the retirement processing unit 37 refers to the department master 31, the allocation pattern master 32, and the asset breakdown master 33 to obtain necessary information. Obtain the asset register table 3
Create an asset ledger work table as a base to be stored in 9, and insert information in the blanks on the asset retirement input screen,
The color of the information in the "Retirement date" item column is changed and displayed. If you enter the date before the start date as the retirement date,
As an error, re-entry is prompted.

When the user confirms that there is no mistake in the retirement date on the asset retirement input screen and operates the "retirement execution" button, the retirement processing section 37 causes the depreciation schedule creation program 40 and subsequently the balance journal creation. Program 41
And the depreciation schedule creation program 40 and the balance journal entry creation program 41 are continuously activated.

The balance journal creating program 41 creates a stock intermediate table based on the asset intermediate table.

As for the acquired stock here, the item of the journal transaction category of the stock intermediate table is "retirement",
The asset breakdown code of the asset intermediate table becomes the asset breakdown code of the stock intermediate table, the management department code of the asset intermediate table becomes the left department code of the stock intermediate table, and the ending book value of the asset intermediate table becomes the retirement book value of the stock intermediate table. , The value obtained by converting the retirement date in the asset intermediate table to the month is the month in which the stock intermediate table occurs.

When moving the information of fixed assets that have already been registered, in the asset ledger flex screen shown in FIG. 7, the line of the existing asset record displayed in the existing record display portion of the asset ledger flex screen is displayed. When the button is specified by clicking and the "move" button is operated, the ledger management unit 21 activates the movement processing unit 38 and displays the asset movement input screen as shown in FIG. On this asset transfer input screen, various input item columns relating to the transfer of fixed assets, such as a "transfer execution" button, a "transfer cancellation" button, a "cancel" button, etc., are displayed.

In this asset transfer input screen, only the input item fields of the transfer date, transfer destination department code and transfer destination allocation pattern code can be input, and the user can enter in the corresponding item fields of this transfer asset input screen. When the key input is performed, the movement processing unit 38 causes the department master 31, the allocation pattern master 32,
With reference to the asset breakdown master 33, necessary information is acquired, an asset ledger work table that is a base for storing in the asset ledger table 39 is created, and information is inserted in the blank space of the asset transfer input screen, and the corresponding item Display the information in the column in different colors.

When the user confirms that there is no mistake in the contents of movement on the asset movement input screen and operates the "movement execution" button, the movement processing unit 38 causes the depreciation schedule creation program 40 and subsequently the balance journal entry. Kicking the creation program 41, the amortization schedule creation program 4
0 and the balance journal creating program 41 are continuously activated.

The balance journal creating program 41 judges the movement stock output on the asset movement input screen, and moves the movement source department / department code 1 and the movement destination department / department code 1 on the asset movement input screen or the movement source allocation pattern code and movement. If the pre-allocation pattern code is different, the total intermediate table is updated. In addition, in the cases other than the above, the processing is ended.

The balance journal creating program 41 is based on the transfer date / transfer destination department / section code 1 / transfer destination allocation pattern code in the asset transfer input screen, and the management department code (Jan-12 Post the month and the allocation pattern code (January to December).

Then, the balance journal creating program 41
Create a stock intermediate table based on the asset transfer input screen and the asset intermediate table.

As for the moving stock 1, the item of the journal transaction category in the stock intermediate table becomes "move", the asset item code of the asset register table 39 becomes the asset item code of the stock intermediate table, and the destination department / department code. 1 is the left department code of the stock intermediate table, 1 is the source department department code, and is the right department code of the stock intermediate table, and the acquisition price of the asset register table 39 is the acquisition book value of the stock intermediate table, and the book value of the total intermediate table. (Moving date-book value for January) becomes the moving book value of the stock intermediate table, and the value obtained by converting the moving date into the monthly value becomes the month of occurrence of the stock intermediate table.

As for the moving stock 2, the item of the journal transaction category in the stock intermediate table becomes "moving",
The asset breakdown code of the asset register table 39 becomes the asset breakdown code of the stock intermediate table, the source department code 1 becomes the left department code of the stock intermediate table, the destination department code 1 becomes the right department code of the stock intermediate table, Acquisition price of asset register table 39 × -1
Is the acquisition book value of the stock intermediate table, and the book value of the total intermediate table (movement date-book value of January) × -1 is the moving book value of the stock intermediate table, and the value converted monthly from the moving date is the stock intermediate value. It is the month when the table occurs.

Then, in this company information management device,
The depreciation schedule creation operation will be described.

In this company information management apparatus, in order to create the depreciation schedule, the asset new input screen, the asset change input screen, the asset retirement input screen, and the asset transfer input screen shown in FIG. 8 are displayed. Operate the "Depreciation Schedule" button.

This "amortization schedule" is set by the user.
When the button is operated, the depreciation schedule creation program 40 is activated in the journal management unit 22, and first, initial processing for depreciation schedule creation is performed (S101 in FIG. 10).

In this initial processing, first, the depreciation schedule creation program 40 copies the asset ledger table 39 and creates an asset intermediate table. The depreciation schedule creation program 40 also copies the allocation ledger table 43 to generate an allocation intermediate table. Further, the amortization schedule creation program 40 uses the total ledger table 42.
To generate a total intermediate table.

Then, the amortization schedule creation program 40 recognizes the amortization schedule creation start month and end month in the memory.

When the start month of the asset intermediate table is during the accounting period, the index obtained by converting the start month is set as the amortization schedule creation start month. Specifically, when the business start date is April 1 and the start date is May 2, "2" is set.

If the start month of the asset intermediate table is in the past year, "1" is set to the start month of the memory amortization schedule creation.

When the end month is set in the asset intermediate table (in the case of retirement processing), the index obtained by converting the asset intermediate table is set as the end month of amortization schedule creation in the memory. Specifically, if the business start date is April 1 and the end date is June 2, "3" is set as the month for which the depreciation schedule is created. Furthermore, if the end month of the asset intermediate table is undecided, "12" is set to the end month of the memory depreciation schedule creation.

Next, the depreciation schedule creating program 40 develops the amount obtained by dividing the annual depreciation amount in the asset intermediate table into 12 as a monthly depreciation amount (January to December) on the memory.

Then, the depreciation schedule creation program 40 reads the journal progress status information stored in the business year management master 34 into the memory.

Next, the amortization schedule creation program 4
0 copies the data of the allocation intermediate table and transfers it to the allocation intermediate table for data operation, and copies the data of the total intermediate table and transfers it to the total intermediate table for data operation.

After the initial processing, the depreciation schedule creation program 40 changes the management department code of the asset intermediate table from the management department code of the asset intermediate table to the management department code of the total intermediate table for data operation from the start month to the end month stored in the memory. It is posted from (January to December), and from the start month to the end month of creating the depreciation schedule stored in memory.
The allocation pattern code of the asset intermediate table is the allocation pattern code of the total intermediate table for data operations (January to 12
Post).

In the case of the moving process, since the total intermediate table has already been created, each code is transferred to the total intermediate table for data operation.

Next, the depreciation schedule creating program 40 creates a total intermediate table for data operation (the same as the total ledger table 42) by inputting the information of the asset intermediate table and the total intermediate table (S102).

In this case, the amortization schedule creation program 40 uses the management department code (January to December) of the total intermediate table for data operation of the amortization schedule creation start month to the end month stored in the memory, or the allocation. Create a department allocation pattern code by referring to the pattern code (January to December).

Here, for the month to which the allocation pattern code is applied in each month of the total intermediate table for data operation, the allocation department code is acquired from the allocation pattern master 32, and the department allocation is performed in the memory. Create an allocation pattern code table.

Subsequently, the depreciation schedule creation program 40 creates the depreciation / allocation intermediate table according to the actual results by inputting the data stored in the memory and the data of the allocation pattern master 32 (S103).

In this case, the depreciation schedule creation program 40 creates an allocation intermediate table for data operation and an allocation intermediate table for expanding planned depreciation amount from the department allocation pattern code table stored in the memory.
Note that the forecast actual monthly depreciation amount (January to December), the intermediate information, the term end information, etc. of the allocation intermediate table for data operation are initialized.

Next, the amortization schedule creation program 4
0 creates an amortization schedule (S104). This amortization schedule creation process will be described in detail with reference to the flowchart in FIG.

After that, the depreciation schedule creation program 40 creates a record in the allocation intermediate table for data operation in which the total amount of the expected actual monthly depreciation amount (January to December), the intermediate information, and the term end information is zero. The unnecessary record is extracted and deleted (S105).

Finally, the depreciation schedule creating program 40 transfers the allocation intermediate table for data operation to the allocation intermediate table, and transfers the total intermediate table for data operation to the total intermediate table, thereby creating an amortization schedule. (S106).

That is, the contents of the allocation intermediate table and the total intermediate table become the created depreciation schedule, and when the definite operation for this depreciation schedule is performed, each data is the allocation ledger table from which the data is copied. 43 and the total ledger table 42.

Here, the amortization schedule creation process of S104 will be described in detail with reference to the flowchart of FIG.

In this case, first, the depreciation schedule creation program 40 develops the scheduled schedule from the start month to the end month of the depreciation schedule creation, using the data in the memory and the data in the total intermediate table for data operation as input. S201).

Specifically, the depreciation schedule creation program 40 refers to the management department code or the allocation pattern code of the total intermediate table for data operation from the start month to the end month of the creation of the depreciation schedule, and calculates the monthly depreciation amount (1 Month-1
(February) is posted.

Here, when the allocation pattern of the department allocation pattern code table developed in the memory is applied, the monthly depreciation amount (1
Month to December).

Then, the depreciation schedule creation program 40 matches the allocation department code of the allocation intermediate table for allocation of the planned depreciation amount with the allocation department signature of the allocation pattern master 32, and calculates the plan calculated above. Post the monthly depreciation amount.

Next, the amortization schedule creation program 4
For 0, the data in the memory and the data in the total intermediate table for data operation are used as inputs to expand the scheduled schedule from the month following the month in which the journal is confirmed to the month when the depreciation schedule is created (S202).

That is, the depreciation schedule creation program 40 outputs the management department code or the allocation pattern code from the month when January is added to the journal confirmed month of the information on the journal progress status stored in the memory to the month when the depreciation schedule creation is completed. Reference from the total intermediate table for data operation and post to the monthly depreciation amount in memory.

Here, when the allocation pattern of the department allocation pattern code table of the memory is applied, the monthly depreciation amount (January to December) is estimated from the allocation pattern master 32.

Then, the depreciation schedule creation program 40 matches the allocation department code of the allocation intermediate table for the expansion of the planned amortization amount with the allocation department signature of the allocation pattern master 32, and calculates the plan obtained above. Post the monthly depreciation amount.

Next, the amortization schedule creation program 4
For 0, the actual amount is transferred to the allocation intermediate table for data work by referring to the allocation intermediate table (S203).

That is, the depreciation schedule creation program 40 operates the data for the actual amount of the forecast actual monthly depreciation amount from the month when the depreciation schedule is created in the allocation intermediate table to the month when the journal is confirmed by the journal progress status information. The allocation department code of the allocation intermediate table for data and the allocation department code of the allocation intermediate table are matched and posted to the allocation intermediate table for data operation.

Next, the amortization schedule creation program 4
For 0, the retroactive adjustment amount is calculated and set by inputting the data in the memory, the allocation intermediate table for data operation, and the data in the allocation intermediate table for expanding the amortized amount.
4).

Specifically, the amortization schedule creation program 40 is the total of the actual monthly amortization amounts from the month when the amortization schedule is created in the allocation intermediate table for data operation to the month when the journal is confirmed by the journal progress status information. Calculate (actual amortization amount).

Also, the amortization schedule creation program 4
0 is the total of the planned monthly depreciation amount from the month when the depreciation schedule is created in the allocation intermediate table for data operation to the month when the journal is confirmed by the journal progress status information (scheduled depreciation amount).
To calculate.

Here, in the case of the journalizing state immediately before the intermediate decision,
The depreciation schedule creation program 40 transfers the calculated difference between the actual depreciation amount and the planned depreciation amount to the intermediate information of the allocation intermediate table for data operation.

On the other hand, in the case of the journal entry state immediately before the settlement of the term end, the depreciation schedule creation program 40 transfers the difference between the calculated actual depreciation amount and the planned depreciation amount to the term end information of the allocation intermediate table for data operation.

In the case of journal entries other than the above, the depreciation schedule creation program 40 calculates the difference between the calculated actual depreciation amount and the planned depreciation amount from the month when the journal entry is fixed in the allocation intermediate table for data operation to January. Post to the expected actual monthly depreciation amount of the added month. The above processing is repeated for the records of the allocation intermediate table for data operation.

Next, the amortization schedule creation program 4
0 transfers the allocation department record of only the actual results stored in the allocation intermediate table to the allocation intermediate table for data operation (S205).

Specifically, the depreciation schedule creation program 40 transfers a record of the allocation department code that does not exist in the allocation intermediate table for data operation from the allocation intermediate table of the copy source.

Finally, the depreciation schedule creation program 40 uses the data of the allocation intermediate table for data operation and the data of the total intermediate table for data operation to set 1 to
The amortization schedule after 5 years is calculated (S206).

Next, the journal information creating operation will be described. When creating the journal information, the journal output processing unit 46 is activated by the operation of the journal output menu by the user,
The journal execution screen shown in FIG. 12 is displayed. On this journal entry execution screen, a monthly output button for each half year during the settlement period of the user company (<first half of drawing example> April-September, middle), (<second half of drawing example> October-March) , End),
"Close" button, "Cancel" button, etc. are displayed. In addition, the settlement start month and each monthly display are properly displayed by the settlement start month information as the company information registered at the time of introduction as basic information of the fixed asset management system 13.

When the monthly output button such as June in the journal execution screen is clicked, the journal output processing section 46 refers to the journal progress status of the business year management master 34 and stores the information in the memory. Save temporarily.

Subsequently, the journal output processing unit 46 creates flow data. In this case, first, the journal output processing unit 46
Refers to the allocation ledger table 43 based on the journal progress status information stored in the memory, and the allocation department code,
Allocated asset breakdown code, forecast actual monthly depreciation amount (January to December)
To extract.

After that, the journal output processing unit 46 searches the department master 31 with the extracted allocation department code and acquires the debit department category information.

Further, the journal output processing unit 46 searches the department master 31 with the management department code (January to December) of the total ledger table 42, and acquires the credit department category information.

Subsequently, the journal output processing unit 46, in the expense item related master 30 shown in FIG.
The allocation asset breakdown code of 3, the allocation department code, and the department master 31 are matched, and the debit item information is acquired from the cross information of the selected cost classification code.

Further, the journal output processing unit 46 refers to the cumulative amount code of the asset breakdown master 33 by the management department code (January to December) and acquires credit item information.

Then, the journal output processing unit 46 acquires the asset information from the asset ledger table 39 by the article number (asset information) of the total ledger table 42.

When the above-mentioned series of information (flow data) is acquired, the journal output processing section 46 outputs this series of information to the journal output intermediate table.

After outputting the flow data to the journal output intermediate table, the journal output processing section 46 subsequently creates stock data.

In this case, first, the journal output processing unit 46
With reference to the month of occurrence of the stock ledger table 44, the stock data corresponding to the output confirmed month is extracted from the information of the journal progress status of the memory from the beginning of the accounting period of the business year management master 34.

Subsequently, the journal output processing unit 46 determines the asset breakdown code and the asset breakdown master 3 of the stock ledger table 44.
Match 3 to obtain debit subject information and credit subject information.

When the item of the journal transaction category of the stock ledger table 44 is "acquisition", it is matched with the asset ledger table 39 by the article number (asset information) of the total ledger table 42, and the settlement item as credit item information. get.

Further, the journal output processing unit 46 matches the left department code / right department code of the stock ledger table 44 with the department master 31 to obtain respective debit department information and credit department information.

When the series of information (stock data) is acquired, the journal output processing section 46 outputs the series of information to the journal output intermediate table.

When information is input to the journal output intermediate table in this way, the journal output processing section 46 displays a list of the data in the journal output intermediate table on the journal flex list screen shown in FIG.

On this journal flex list screen, in addition to the list data of the journal output intermediate table, buttons such as "close", "confirmed output", "inquiry" and "change" are displayed.

When the user clicks the "confirmed output" button, the journal output processing unit 46
Read data from memory and output file name (CSV
Format) is generated and the data of the journal output intermediate table is exported to CSV format. This CSV format file is a journal information file, and the details of the information output to this journal information file are shown in FIG.

As shown in FIG. 15, as management information, article number, article branch, article child, asset number, asset branch number, asset name, current term acquisition status, current term retirement status, current term migration status, journal transaction classification, occurrence Date, asset breakdown, acquisition date, start date, retirement date, acceptance category, usage category, quantity, unit, user text
15 1, user text 15 2, user text 15 3, user text 15 4, user text 40 1, user text
40 2, user text 05 1, user text 05 2, user number 01, user number 02, user number 03, user number 0
4, user date 01, user date 02, etc. As asset remarks, user master 01CD, user master 01 name, user master 02CD, user master 02 name, user master 03CD, user master 03 name, user master 11 name, user master 12 Name, work category 1, work category 2, presence / absence of BS, presence / absence of PL, etc. are output.

Also, as journal entry information, debit account CD, debit account, debit reserve account 1CD, debit reserve account 1, debit reserve account
2CD, debit reserve account 2, cumulative retirement items CD, cumulative retirement items,
Debit Department 1CD, Debit Department 1, Debit Department 2CD, Debit Department 2, Debit Department 3CD, Debit Department 3, Debit Department 4CD, Debit Department 4, Debit Department 5CD, Debit Department 5, Debit Department 6CD, Debit Department 6, Debit Department 7CD, Debit Department 7, Debit Department 8CD, Debit Department 8, Credit Account
CD, credit account, credit reserve account 1CD, credit reserve account 1, credit reserve account 2CD, credit reserve account 2, credit department 1CD, credit department
1, credit department 2CD, credit department 2, credit department 3CD, credit department
3, credit department 4CD, credit department 4, credit department 5CD, credit department
5, credit department 6CD, credit department 6, credit department 7CD, credit department
7, credit department 8CD, credit department 8, acquisition price, depreciation amount, acquisition book value, transfer book value, retirement book value, etc. are output.

After outputting the journal information file, the journal output processing section 46 matches the article number of the journal output intermediate table with the article number of the total ledger table 42, and updates the journal output information of the total ledger table 42. .

Also, the journal output processing unit 46 matches the article number of the journal output intermediate table with the article number of the stock ledger table 44, and the stock ledger table 4
The journal output information of 4 is updated.

Finally, the journal output processing unit 46 updates the journal progress status information of the business year management master 34 in the memory and ends the processing.

When the journal information file 48 is output from the fixed asset management system 13, the conversion program 12
Is converted into a data file in a format that can be automatically read by the accounting system 11 of the company.

In the accounting system 11, when creating a monthly report, department accounting report, settlement report, etc., each item of the report to be created is read by reading the data file created by the conversion program 12. The journal entry information is automatically reflected in.

That is, regarding fixed asset information handled by this fixed asset management system 13, acquisition, transfer, sale, lending, suspension, depreciation, difference adjustment, temporary depreciation, and end-of-life renewal that occur during the settlement period. Since the appropriate journal entry information is directly linked to the accounting system 11, the manual adjustment entry of the accounting staff to adjust the difference between the ending balance of the fixed asset management system 13 and the ending balance of the accounting system 11 is performed. It is possible to reduce the work and prevent mistakes caused by the complexity.

Next, with reference to FIG. 16 to FIG. 29, a concrete example of the amortization schedule creation result will be described by month.

As a result of clicking the amortization schedule button, the amortization schedule creation program operates,
As a result of the above processing being executed, the total ledger table 42 and the allocation ledger table 43 are created.

The depreciation schedule display processing unit reads out the data in these two tables, that is, the total ledger table 42 and the allocation ledger table 43, and displays the transition of monthly fixed journal entries in tabular form on one screen. Thus, the user can easily understand the management status of the fixed asset.

For example, a certain fixed asset was introduced in April (the month when it was used for business was April), but the acquisition price and others were not decided by discount negotiations after delivery, and they were entered in June. It is assumed that the data is input to the fixed asset management system 13 before the confirmation output in June.

In this case, the screen of the amortization schedule as shown in FIG. 16 is displayed. On this screen, the basic data 61 of the target fixed assets and the calculation year depreciation amount 62 are displayed in the upper part of the screen, and in the lower part thereof, the data 63 of the total ledger table 42, the data 64 of the allocation ledger table 43, and the total. The data 65 of the ledger table 42 and the data 65 are displayed for each month.

From the data 63, it can be seen that this fixed asset has a monthly standard depreciation cost of 249 yen and a financial depreciation cost of 150 yen.

Further, looking at the data 64, there are three departments, A, B, and C, which bear the expenses of this fixed asset, and the planned monthly depreciation expenses of the expenses-bearing departments A and B are 82 yen and the expenses-bearing department C.
Despite the planned monthly depreciation cost of 85 yen, 4
There is no data for the months and May, and because the data was input in June, the depreciation expenses for each month for April and May are recorded at once in the form including June. The adjustment column for that has been increased for each of the departments A, B, and C that bear the cost, and monthly financial depreciation expense 1
You can see that 99 yen, which is the difference from 50 yen, is negatively added.

After that, when an operation for confirming the monthly amount for June is performed, as shown in FIG. 17, the total ledger table 42
In the data total of 65 items, the items of total achievements are from April to 6
It can be seen that 450 yen for 3 months of the month is recorded, which is the same as the financial amortization amount for 3 months.

Further, on this screen, the June monthly journal output, which is the result of the journal processing performed by the journal output processing unit 46, is displayed along with the confirmation operation.

As the June monthly journal output, the data 66 of the stock ledger table 44 and the data 67 of the allocation ledger table 43 are output in tabular form.

If there is no change operation and the monthly output operation is performed as it is in the next month of July, as shown in FIG. 18, the actual results in the data 65 items of the total ledger table 42 are shown. 150 yen for July will be added to the total item.

In the following month of August, the fixed cost assets of the three departments A, B and C were changed to the management department "5100" due to changes in usage methods. It is assumed that the “Oita Management Division” will be responsible for the burden of costs.

When data is input at this time and an amortization schedule is created, as shown in FIG. 19, the data 64 of the allocation ledger table 43 is a cost-bearing department, and the row of 5100 is for depreciation and adjustment. 8 of added and amortized rows
249 yen is recorded in the month column, and 99 yen, which is the difference from the financial depreciation cost, is recorded in the August column in the adjustment row, while the previous cost-bearing departments A, B, and C The column for August for each category of depreciation and adjustment is 0 yen, indicating that the cost burden since August has disappeared. Therefore, as the August fixed output, only 5100 Oita will be output.

There is no change in the next month of September, the fixed output is performed as it is, and when the intermediate adjustment is performed, the amortization schedule as shown in FIG. 20 is output.

Further, when there is no change in the October month and the fixed output is performed, the depreciation schedule as shown in FIG. 21 is output.

In the following month of November, it became clear that this fixed asset had been used by another allocation department since September, and the allocation department was moved back and processed. Retroactively adding the share of the allocation department that bears
5100 It is assumed that you will be retroactively adjusting the depreciation expenses to cancel the depreciation expenses for September of Oita Administration Division. The new management department is "5108 Oita GC Line".

In this case, as shown in FIG. 22, the data 64 of the allocation ledger table 43 shows 5107 as the cost sharing department.
Is newly added to each category of depreciation and adjustment, and 747 yen for 3 months from September is recorded in the November column of the depreciation line, which is the difference of 3 months from the financial depreciation expense. 297 yen will be deducted in the November column of the adjustment line.

On the other hand, in the November column of the 5100 depreciation category of the previous cost-bearing department, 498 yen for the two months from October and November after September was negatively recorded, and two months with the financial depreciation expense. The difference of 198 yen will be recorded in the November column of the adjustment line.

In the November column of the total record of the data 65 of the total ledger table 42, 150 yen is recorded.

Departments A, B, and C that have no longer paid for expenses
Since the data of 64 is also stored as the data 64 of the allocation ledger table 43, by creating an allocation schedule for this fixed asset, the person in charge can get a history of movement of the allocation department for this fixed asset. Understand.

Therefore, as the November fixed output, 51
00 Oita Administration Division and 5107 Oita GC line will be output.

Here, if the finalized output journal information for November is canceled, as shown in FIG.
Data 64 (row) of the allocation ledger table 43 before the month is
The data will be adjusted in the period-end total and period-end adjustment columns without cancellation.

Further, in response to the agreement, from the column of November of the total record of the data 65 of the total ledger table 42, 1
50 yen will be erased.

After canceling the fixed output journal information for November, the management department also moved from September and the new management department
It is understood that it has been changed to "5108 Oita Parts Center", the moving process is performed, and the fixed output for November is output again.

In this case, as shown in FIG. 24, 1 is entered in the column of November of the total record of the data 65 of the total ledger table 42.
50 yen will be added back. Also, as the moving book value 66 of the monthly journal output in November, 19250 yen was subtracted from the 5100 Oita Administration Division, and it was added to the 5108 Oita Parts Center at 19250.
Yen is recorded.

Assuming that there is no change operation and the monthly output operation is performed as it is in the next December month, as shown in FIG. 25, as shown in FIG. In the item, 150 yen for December will be added.

It is assumed that the fixed asset is removed in the following January and month. In this case, as shown in FIG. 26, the depreciation and adjustment after January of the data 64 of the allocation ledger table 43 is set to 0 yen, and the total record item in the data 65 items of the total ledger table 42. 0 yen is added to. In addition, January monthly journal output is 5107 Oita
The amount to be discarded is 18650 yen on the GC line.

Assuming that there is no change operation and the monthly output operation is performed as it is in the next February monthly, as shown in FIG. 27, as shown in FIG. 0 yen will be added to the item.

In the next March month, it was found that the retirement process performed in the previous January month was an error and was suspended,
Cancellation of the disposal process, retroactively moving to the dormant department monthly in January, and outputting retroactive adjustment journals for depreciating the depreciation amounts for January and February to March in March I will do it. In this case, the suspension department is 5990 Oita suspension department.

In this case, as shown in FIG. 28, in the data 64 of the allocation ledger table 43, 5990 is set as the expense sharing department.
Is added to each category of depreciation and adjustment, and 747 yen for three months from January to March is recorded in the March column of the depreciation line, and the difference of three months from the financial depreciation cost 297 yen is negatively recorded in the August column of the adjustment line, while 450 yen up to that point is recorded in the total result item of the 65 items of data in the total ledger table 42.

Therefore, as the March fixed output, 5990 is output.
A new book value of 18650 yen will be added to the Oita suspension department while the same amount will be added to the 5108 Oita Parts Center, and a line will be added.

It is assumed that after the monthly fixed output in March, it was pointed out in the audit, the acquisition amount of this fixed asset was changed, and the adjusted output at the end of the period was performed.

In this case, as shown in FIG. 29, the data 64 of the allocation ledger table 43 which has already been fixed and output up to the month of March has not changed, and the end of the data 64 of the allocation ledger table 43 is adjusted. It is adjusted in the column of and the column of chronology.

As the end-of-period adjustment output, the lines for depreciation expense adjustment journals and the lines for difference adjustment journals are added for all allocation departments.

As described above, according to the company information management apparatus of this embodiment, with respect to all fixed asset transactions that occur during the settlement period of the company, the accounting personnel of the company should appropriately perform the accounting process in which the transaction should be disclosed. In doing so, the function to output journal information, which is an element of the accounting journal entry, including retroactive journal entries related to corrections and changes, and a list of journal information for all fixed assets during the controlled closing period are displayed. By having the function, it is possible to reduce the work performed by the accounting staff and prevent the erroneous writing of the accounting report resulting from the manual work.

The present invention is not limited to the above embodiment. Each software described in the above embodiments may be stored in a computer-readable storage medium such as a flexible disk, or may be transmitted as software (program) alone. In this case, the computer reads the software (program) stored in the storage medium, or the LAN
The processing in each embodiment can be performed by downloading and installing from a site (server) on the Internet.

As the storage medium in the present invention,
A magnetic disk, a flexible disk, a hard disk, an optical disk (CD-ROM, CD-R, DVD, etc.), a magneto-optical disk (MO, etc.), a semiconductor memory, or any other computer-readable storage medium that can store programs. The storage format may be any form.

An OS (operating system) running on the computer based on the instructions of the program installed in the computer from the storage medium.
Alternatively, database management software, MW (middleware) such as network software, or the like may execute a part of each processing for realizing the present embodiment.

Further, the software (program) in the present invention is not limited to the one stored in the storage medium independent of the computer, but includes the one distributed through a transmission medium such as LAN or the Internet.

Further, the storage medium in the present invention is not limited to a medium independent of a computer, but includes a storage medium in which a program transmitted via a LAN or the Internet is downloaded and stored or temporarily stored.

Further, the number of storage media is not limited to one, and the case where the processing in this embodiment is executed from a plurality of media is also included in the recording medium of the present invention, and the medium structure may be any structure.

The computer according to the present invention executes each processing in the present embodiment based on the program stored in the storage medium, and one device such as a personal computer or a plurality of devices are connected to the network. It may be any configuration such as an established system.

The computer in the present invention means
Not only a personal computer, but also an arithmetic processing unit, a microcomputer, etc. included in an information processing apparatus, which collectively refers to an apparatus or apparatus that can realize the functions of the present invention by a program.

[0190]

As described above, according to the present invention, in managing the depreciation information of fixed assets, there may be a case where the fixed depreciation schedule of fixed assets that has already been fixed monthly must be retroactively corrected. In addition, since retroactive processing is performed so as to absorb the difference in the depreciation schedule after the month in which depreciation has already been fixed, proper accounting journal information can be created.

[Brief description of drawings]

FIG. 1 is a diagram showing a configuration of a computer (company information management device) according to an embodiment of the present invention.

FIG. 2 is a diagram showing a software configuration in the computer (company information management device) of FIG.

FIG. 3 is a functional configuration diagram of a fixed asset management system which is one of the software of FIG.

4 is a diagram showing a department management master of the fixed asset management system of FIG.

5 is a diagram showing an allocation pattern master of the fixed asset management system of FIG.

6 is a diagram showing an asset breakdown master of the fixed asset management system of FIG.

FIG. 7 is a diagram showing an asset ledger flex screen.

FIG. 8 is a diagram showing a new asset input screen.

FIG. 9 is a diagram showing an asset transfer input screen.

FIG. 10 is a flowchart showing the overall operation of creating an amortization schedule in this fixed asset management system.

FIG. 11 is a flowchart showing details of amortization schedule creation processing in this fixed asset management system.

FIG. 12 is a diagram showing a journal entry execution screen.

FIG. 13 is a diagram showing an expense item related master.

FIG. 14 is a diagram showing a journal flex list screen.

FIG. 15 is a diagram showing output items of a journal information file.

FIG. 16 is a diagram showing a display example of a depreciation schedule (before June output).

FIG. 17 is a diagram showing a display example of a depreciation schedule (retroactive for June).

FIG. 18 is a diagram showing a display example (July) of an amortization schedule.

FIG. 19 is a diagram showing a display example of an amortization schedule (August allocation pattern change).

FIG. 20 is a diagram showing a display example (September) of an amortization schedule.

FIG. 21 is a diagram showing a display example (October) of an amortization schedule.

FIG. 22 is a diagram showing a display example (November) of an amortization schedule.

FIG. 23 is a diagram showing a display example (November cancellation) of an amortization schedule.

FIG. 24: Display example of amortization schedule (after change in November)
FIG.

FIG. 25 is a diagram showing a display example (December) of an amortization schedule.

FIG. 26 is a diagram showing a display example (removal in January) of an amortization schedule.

FIG. 27 is a diagram showing a display example (February) of an amortization schedule.

FIG. 28 is a diagram illustrating a display example of a depreciation schedule (retroactive for March).

FIG. 29 is a diagram showing a display example (end-of-term adjustment) of an amortization schedule.

[Explanation of symbols]

11 ... Accounting system 12 ... Conversion program 13 ... Fixed asset management system 30 ... Expense item related master 31 ... Department master 32 ... Allocation pattern master 33 ... Asset breakdown master 34 ... Business year management master 35 ... New input processing unit 36 ... Change input processing unit 37 ... Retirement processing unit 38 ... Movement processing unit 39 ... Asset ledger table 40 ... Amortization schedule creation program 41 ... Balance journal creation program 42 ... Total ledger table 43 ... Allocation ledger table 44 ... Stock ledger table 45 ... Amortization schedule display processing unit 46 ... Journal output processing unit 47 ... Amortization schedule screen 48 ... Journal information file

Claims (2)

[Claims] 1. A corporate information management device for creating a fixed asset amortization schedule according to multi-purpose accounting processing of corporate management and disclosure accounting, which allows complicated transaction fluctuations of the fixed asset during the period, and When the fixed asset depreciation schedule that has already been fixed for each month must be retroactively corrected, appropriate accounting journal information is created by retroactive processing that absorbs the difference in the depreciation schedule after the already fixed depreciation month. A corporate information management device having a function to perform. 2. A program for causing a computer to execute a process of creating a depreciation schedule of fixed assets according to multipurpose accounting processing of corporate management and disclosure accounting, wherein the computer executes a complicated process during the period of the fixed assets. If the depreciation schedule of fixed assets that has already been finalized must be corrected retrospectively to allow for fluctuations in transactions, retroactive processing that absorbs the difference in the depreciation schedule after the monthly that has already been depreciated A program that allows you to create more appropriate accounting journal information.