JP7348889B2 - Journal creation device, journal creation method, and journal creation program - Google Patents

Description

The present invention relates to a journal creation device, a journal creation method, and a journal creation program.

On March 30, 2018, the Business Accounting Standards Board announced the new revenue recognition standard, which is a comprehensive accounting standard for revenue recognition in Japan, and in principle will start applying from April 2021. Under the new revenue recognition standard, when providing goods or services to a customer, it will be determined whether the goods or services are provided as the principal or as an agent, and the amount to be recognized as revenue will be determined based on that judgment. . For example, Patent Document 1 is known as a system for creating journal entries in transactions using an agent.

Japanese Patent Application Publication No. 2002-15121

However, Patent Document 1 does not describe anything about simply processing agent transactions when adopting the new revenue recognition standard.

The present invention has been made in view of the above, and provides a journal creation device, a journal creation method, and a journal creation program that can easily process agent transactions when adopting new revenue recognition standards. The purpose is to

In order to solve the above-mentioned problems and achieve the objects, the present invention provides a journal preparation device including a control section, the control section inputting sales details specifying whether or not transactions are made by an agent. The present invention is characterized by comprising a sales input means, and a journal creation means for creating a journal entry for the sales details and, when the sales details are subject to an agent transaction, for creating a transfer journal entry for the sales details.

Further, according to one aspect of the present invention, the sales details include data on products, sales quantity, sales amount, cost of sales, and an agent transaction flag indicating whether or not the transaction is subject to agent transaction, and the journal preparation means , a transfer journal entry may be created when the agent transaction flag in the sales details indicates an agent transaction object.

Further, according to one aspect of the present invention, the journal entry creation means obtains debit account items and credit account items from a master in which debit account items and credit account items of the transfer journal entry are registered, and creates the transfer journal entry. You may decide to do so.

Further, according to one aspect of the present invention, the journal entry creation means may acquire the amount of the transfer journal entry from the cost of sales of the sales details.

Further, in order to solve the above-mentioned problems and achieve the objects, the present invention provides a journal entry preparation method executed by an information processing device equipped with a control unit, the invention includes an agent transaction method executed by the control unit. a sales input step of inputting sales details that have been identified as being eligible or not; a journal creation step of creating a journal entry for the sales details and, if the sales details are subject to agent transactions, a transfer journal entry for the sales details; It is characterized by including.

Moreover, in order to solve the above-mentioned problems and achieve the purpose, the present invention provides a journal entry creation program to be executed by an information processing device equipped with a control unit, the program for creating a journal entry in the control unit, Execute a sales input step in which the sales details for which the sales details have been specified are entered; and a journal creation step in which a journal entry is created for the sales details and, if the sales details are subject to agent transactions, a transfer journal entry is created for the sales details. It is characterized by being a journal entry creation program for

According to the present invention, when adopting the new revenue recognition standard, it is possible to easily process agent transactions.

Figure 1 is a diagram to explain the provisions on "distinction between principal and agent" quoted from the Business Accounting Standards Board's "Guidelines for Application of Accounting Standards for Revenue Recognition," revised March 31, 2020. FIG. 2 is a diagram showing an example of a journal entry when a product with a purchase price of 1,000 yen and a sales price of 1,200 yen is sold directly. FIG. 3 is a diagram showing a conventional journal entry and a transfer journal entry according to the present invention. FIG. 4 is a diagram showing images of profit and loss statements (P/L) of transfer journal entries of the conventional method and the present invention. FIG. 5 is a block diagram showing an example of the configuration of the journal creation device according to the present embodiment. FIG. 6 is a diagram showing an example of the structure of the transaction classification master. FIG. 7 is a diagram showing an example of the configuration of a transaction classification agent transaction master. FIG. 8 is a diagram showing an example of the structure of the account master for each transaction category. FIG. 9 is a diagram showing a flowchart for explaining an outline of the overall processing of the control unit of the journal creation device according to the present embodiment. FIG. 10 is a diagram for explaining a specific example of processing of the control unit of the journal creation device according to the present embodiment. FIG. 11 is a diagram for explaining a specific example of processing of the control unit of the journal creation device according to the present embodiment.

Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
On March 30, 2018, the Business Accounting Standards Board announced the new revenue recognition standard, which is a comprehensive accounting standard for revenue recognition in Japan, and in principle will start applying from April 2021.

Under the new revenue recognition standard, when providing goods or services to a customer, it will be determined whether the goods or services are provided as the principal or as an agent, and the amount to be recognized as revenue will be determined based on that judgment. . Specifically, Figures 1 (A) and (B) illustrate the ``distinction between principal and agent'' cited from the Business Accounting Standards Board's ``Guidelines for the Application of Accounting Standards for Revenue Recognition,'' revised March 31, 2020. It is a diagram showing the regulations. As shown in Figure 1 (B), there are no clear indicators for determining whether a person is a principal or an agent, and the company itself makes the determination based on the obligation to perform the contract.

Here, due to the new revenue recognition standards, there will be cases where sales that were previously recognized as revenue will change. There is a concern that the system operation will be complicated, such as inputting the total sales amount and net sales amount separately, so it is necessary to implement a system that minimizes the impact on users.

This has an impact on all industries where proxy transactions occur, but here we will explain it using a specific example of a trading company's business model. A trading company may carry out a purchasing process for direct sales that does not go through its own warehouse. Direct sales is a form of transaction in which products are delivered directly from the supplier to the customer without going through the company's own warehouse. In the case of a contract arrangement in which the vendor is responsible for the ownership and storage of the product until it is sold to the customer, the trading company will not be allowed to record sales as principal transactions because the trading company will not bear the inventory risk or product storage risk. Very likely.

FIG. 2 exemplifies the journal entry when a product with a purchase price of 1,000 yen and a sales price of 1,200 yen is sold directly. As shown in FIG. 2A, the conventional journal entries (before system support) are purchases "1000"/accounts payable "1000", accounts receivable "1200"/product sales "1200". On the other hand, as shown in FIG. 2(B), in the case of the new revenue recognition standard (agent transaction), accounts receivable will be "1200"/commission income "200" and accounts payable will be "1000".

In this way, in agent transactions, it is necessary to record the net sales amount rather than the gross sales amount.

The following issues arise due to changes in the amount of recorded sales. (1) Impact on receivables (billing) and sales management, (2) A new system for understanding net sales and total sales is required, (3) It will no longer be possible to analyze sales results compared to last year, etc. Performance management and management accounting analysis will no longer be possible.

Although we have given a specific example of a trading company, similar issues occur in all industries where agent transactions occur.

Therefore, in this embodiment, we have built a system that can handle agent transactions under the new revenue recognition standard with minimal changes to the conventional system, and easily process agent transactions under the new revenue recognition standard. Propose a possible system.

Specifically, in this embodiment, only the coloring of slips (identification of agent transactions) is performed without performing complicated system operations, and the transfer journal entries and transfer accounts are used using the coloring as a basis for judgment. This achieves (1) to (3) below.

(1) Maintain current billing and accounts receivable management (2) Maintain current sales performance management and management accounting analysis (3) Support display of net sales amount on financial statements (system requirements)

In this way, this embodiment is expected to have the effect of enabling conventional system operation with minimal operational changes.

The processing image of this embodiment will be explained with reference to FIGS. 3 and 4. FIG. 3 is a diagram showing a conventional journal entry and a transfer journal entry according to the present invention.

In this embodiment, in addition to conventional journal entries, transfer journal entries are automatically generated using a transfer account based on master settings. As shown in FIG. 3A, in the conventional journal entry example, purchases are "1000"/accounts payable "1000", and accounts receivable are "1200"/product sales "1200". As shown in FIG. 3(B), the transfer journal of the present invention (occurs only in the case of agent transactions) is sales (transfer) "1000"/purchase (transfer) "1000".

FIG. 4 is a diagram showing images of profit and loss statements (P/L) of transfer journal entries of the conventional method and the present invention. FIG. 4(A) shows an image of a conventional profit and loss statement (P/L), and FIG. 4(B) shows an image of a profit and loss statement (P/L) of a transfer journal according to the present invention.

As shown in FIG. 4(B), "Sales" corresponds to the display of the net amount of sales, product sales are managed using the same amount as before, and a new sales transfer journal entry is generated. Regarding the “purchase cost”, a new transfer journal entry for purchases will be generated.

The journal creation device of the present invention is applicable to all industries where agent transactions occur, including trading companies, for example. In the following description, for ease of understanding, parts not directly related to the present invention will be simplified and described.

[2. composition]
An example of the configuration of the journal creation device 100 according to the present embodiment will be described with reference to FIG. 5. FIG. 5 is a block diagram showing an example of the configuration of journal creation device 100 according to the present embodiment.

Journal creation device 100 is a commercially available desktop personal computer. Note that the journal creation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable type computer such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer. It may also be an information processing device.

The journal creation device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each unit included in the journal creation device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the journal creation device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the journal creation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface unit 108 . As the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Note that, below, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the mouse 112. In addition, "output" refers to outputting on the output device 114, and includes, for example, displaying on the monitor 114, printing on the printer 114, and transmitting data to an external device.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used.

The storage unit 106 also includes a transaction category master 106a, a transaction category-specific agent transaction master 106b, a transaction category-specific account master 106c, and a data file 106d. FIG. 6 shows a configuration example of the transaction category master 106a, FIG. 7 shows a configuration example of the transaction category-based agent transaction master 106b, and FIG. 8 shows a configuration example of the transaction category-specific account master 106c.

As shown in FIG. 6, the transaction classification master 106a can be composed of a table in which data classifications and transaction classifications are registered in association with each other. In the example shown in Figure 6, the first line is the data category "10: Sales", the transaction category "1: Direct sales (agent)", and the second line is the data category "10: Sales", the transaction category "2". : Direct delivery sales (principal)", and the third line has the data classification "20: Purchase" and the transaction classification "1: Purchase".

As shown in FIG. 7, the agent transaction master by transaction category 106b can be composed of a table in which data of data categories, transaction categories, and initial values of agent transaction flags are registered in association with each other. In the example shown in Figure 7, the first line is the data category "10: Sales", the transaction category "1: Direct sales (agent)", the initial value of the agent transaction flag "1: agent", and the second line is , the data classification is "10: Sales", the transaction classification is "2: Direct sales (principal)", and the initial value of the agent transaction flag is "0: Principal".

As shown in FIG. 8, the transaction class account master 106c can be composed of a table in which data of data class, transaction class, account item 1, and account item 2 are registered in association with each other. The transaction class account master 106c is referred to when creating journal entries. In the example shown in Figure 8, the first line has data class "10: Sales", transaction class "1: Direct sales (agent)", account title 1 "Product sales", and account title 2 "Sales (transfer)". , the second line is the data category "20: Purchase", the transaction category "1: Purchase", the account item 1 "Product purchase", the third line is the data category "30: Agent transfer", the transaction category "1: Agent transfer", account item 1 "Purchase (transfer)".

The data file 106d is a file for storing various data such as sales details, purchase details, and journal data.

Sales details include sales identification number (e.g. sales number, line number (NO)), transaction classification, sales date, product, sales unit price, sales quantity, sales amount, cost of sales, receivables item, agent transaction flag (e.g. It may include data of "1": agent, "0": principal) (see FIG. 10). Only when the agent transaction flag is "1: agent", a transfer journal entry for the sales details is created. The agent transaction flag is initially set on the sales input screen (see FIG. 10). Accounts receivable items are used as debit accounts in sales journals.

The purchase details include data on the purchase identification number (for example, purchase number, line number (NO)), transaction type, purchase date, product, purchase unit price, purchase quantity, purchase amount, and account payable. It's okay to stay. The payable item is used for the credit account of the purchase journal entry.

The control unit 102 is a CPU or the like that controls the journal creation device 100 in an integrated manner. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute. Functionally, the control unit 102 includes a purchase input unit 102a, a sales input unit 102b, a journal creation unit 102c, a master maintenance unit 102d, and a screen display control unit 102e.

The purchase input unit 102a inputs purchase details in response to, for example, an operator's operation on a purchase input screen (not shown) displayed on the monitor 114, and stores the input details in the data file 106d.

The sales input unit 102b inputs a sales identification number (for example, sales number, line number (NO)), transaction Enter sales details including classification, sales date, product, sales unit price, sales quantity, sales amount, cost of sales, receivables item, agent transaction flag (for example, "1": agent, "0": principal). It is stored in the data file 106d. That is, the sales input unit 102b inputs sales detail information specifying whether or not the transaction is subject to proxy transactions. The sales input unit 102b uses the transaction category master 106a and the transaction category-specific agent transaction master 106b to set agent transaction flags (for example, "1": agent, "0": principal) for the sales details. .

The journal creation unit 102c creates a journal based on the sales details and purchase details and stores it in the data file 106d. In this case, the journal creation unit 102c creates a transfer journal if the sales details are subject to agent transaction.

The journal creation unit 102c may create a transfer journal when the agent transaction flag in the sales details indicates an object of agent transaction (for example, 1: agent).

The journal creation unit 102c may obtain debit account items and credit account items from the transaction classification account master 106c in which debit account items and credit account items for transfer journal entries are registered, and may create a transfer journal entry.

The journal creation unit 102c may obtain the amount of the transfer journal from the cost of sales in the sales details.

For example, the master maintenance unit 102d generates a transaction classification master 106a, a transaction classification-based agent transaction master 106b, and a transaction classification-based account in response to an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114. This is for editing data such as adding, deleting, and changing data in the master 106c.

The screen display control unit 102e controls the display and input of various screens (eg, master maintenance screen, sales input screen, purchase input screen, journal creation execution instruction screen, etc.) displayed on the monitor 114.

[3. Concrete example]
A specific example of the processing of journal creation device 100 in this embodiment will be described with reference to FIGS. 5 to 11. First, with reference to FIG. 9, an overview of the overall processing of journal creation device 100 in this embodiment will be described. FIG. 9 is a diagram showing a flow for explaining an example of the overall processing of the journal creation device 100 in this embodiment.

In FIG. 9, the sales input unit 102b executes sales input processing (step S1). Specifically, in the sales input process, the sales input unit 102b inputs the sales number, line number (NO. ), sales details including transaction classification, sales date, product, sales unit price, sales quantity, sales amount, cost of sales, receivables item, and agent transaction flag (for example, "1": agent, "0": principal) is input and stored in the data file 106d.

The journal creation unit 102c executes journal creation processing (steps S2 to S4). Specifically, in the journal creation process, the journal creation unit 102c determines whether or not the target sales details are subject to proxy transactions based on the proxy transaction flag (step S2), and if the target sales details are subject to proxy transactions, ( "Yes" in step S2), creates a sales journal and its transfer journal (step S3), and if it is not subject to agent transactions ("No" in step S2), creates only a sales journal (step S5), The journal entry made is stored in the data file 106d. The journal creation unit 102c can inquire about the journal stored in the data file 106d on an inquiry screen (not shown) (step S4).

Next, with reference to FIGS. 10 and 11, a specific example of the processing of journal creation device 100 in this embodiment will be described. FIG. 10 is a diagram for explaining a specific example of sales input processing. FIG. 11 is a diagram for explaining a specific example of journal creation processing. The following explanation will be made using data examples of the transaction category master 106a, the transaction category-specific agent transaction master 106b, and the transaction category-specific account master 106c shown in FIGS. 6 to 8.

(Sales input processing)
The sales input unit 102b inputs, for example, a sales number, line number (NO), transaction classification, sales date, product, sales unit price, and sales in response to an operator's operation on the sales input screen displayed on the monitor 114. Sales details including quantity, sales amount, cost of sales, receivables, and agent transaction flag (for example, "1": agent, "0": principal) are input and stored in the data file 106d.

10(A) and 10(B) show display examples of the sales input screen. FIG. 10(A) shows a display example for sales number URI00001 and line number 1, and FIG. 10(B) shows a display example for sales number URI00001 and line number 2.

The sales entry screen includes a header area where you can enter the sales number, line number, sales date, agent transaction check flag, transaction classification, and sales information (product, sales unit price, sales quantity, sales amount, cost of sales, receivables, etc.) and an area where purchasing information (purchase unit price, purchase quantity, purchase amount, account receivables) linked to sales information is displayed.

In the header area, the transaction classification (for example, 1: direct delivery sales (agent), 2: direct delivery sales (principal)) is input. The agent transaction flag initial value (1: agent, 0: principal) of the agent transaction master by transaction category 106b that is linked to the entered transaction category of the transaction category master 106a is set. When the initial value of the agent transaction flag is set to "1: Agent", the agent transaction check flag is turned ON (checked), and the agent transaction flag of the sales details is set to "1: Agent". Additionally, when the initial value of the agent transaction flag is set to "0: Principal," the agent transaction check flag is turned off (no check), and the agent transaction flag on the sales details is set to "0: Principal." . When a registration button (not shown) is pressed, sales details corresponding to the data displayed on the screen are registered in the data file 106d.

In the example shown in FIG. 10(A), the transaction category "1: Direct delivery sales (agent)" has been entered, so the transactions linked to the transaction category "1: Direct delivery sales (agent)" in the transaction classification master 106a The initial value of the agent transaction flag "1: Agent" in the classified agent transaction master 106b is initialized, the agent transaction check flag is turned ON (checked), and the agent transaction flag of the sales details is set to "1: Agent". Agent” is set.

The header area includes sales number "URI00001", line number "1", sales date "2020/7/3", agent transaction check flag "ON (checked)", transaction classification "1: Direct sales (agent)" ”. The sales information includes product "S000001", sales unit price "120", sales quantity "10", sales amount "1200", cost of sales "1000", and credit item "accounts receivable". The purchase information includes a purchase unit price of "100," a purchase quantity of "10," a purchase amount of "1000," and a receivable item of "accounts payable." When a registration button (not shown) is pressed, sales details as shown in the first line of FIG. 10(C) are registered in the data file 106d.

In the example shown in FIG. 10(B), since the transaction class "2: Direct delivery sales (principal)" is input, the transaction class linked to the transaction class "2: Direct delivery sales (principal)" in the transaction class master 106a The agent transaction flag initial value "0: Principal" in the agent transaction master 106b is initialized, the agent transaction check flag is set to "OFF (no check)," and the agent transaction flag on the sales details is set to "0: Principal." ” is set.

The header area is sales number "URI00001", line number "2", sales date "2020/7/3", agent transaction check flag "OFF (no check)", transaction classification "2: Direct sales (principal)" It becomes. The sales information includes product "S000001", sales unit price "120", sales quantity "10", sales amount "1200", cost of sales "1000", and credit item "accounts receivable". The purchase information includes a purchase unit price of "100," a purchase quantity of "10," a purchase amount of "1000," and a receivable item of "accounts payable." When a registration button (not shown) is pressed, sales details as shown in the second line of FIG. 10(C) are registered in the data file 106d.

In the data example of the sales details shown in Figure 10(C), the first line contains the sales number "URI00001", the line number (NO) "1", the transaction classification "1: Direct sales (agent)", and the sales date " 2020/7/3”, product “S000001”, sales unit price “120”, sales quantity “10”, sales amount “1200”, cost of sales “1000”, credit item “Accounts receivable”, agent transaction flag “1: Agency” "People". The second line is sales number "URI00001", line number (NO) "2", transaction classification "2: Direct sales (person)", sales date "2020/7/3", product "S000001", unit sales price " 120'', sales quantity ``10'', sales amount ``1200'', cost of sales ``1000'', credit item ``Accounts Receivable'', and agent transaction flag ``0: Principal''.

In the data example of the purchase details shown in Figure 10(D), the first line contains the purchase number "SHI00001", the line number (NO) "1", the transaction area classification "1: Purchase", and the purchase date " 2020/7/3”, product “S000001”, purchase unit price “100”, purchase quantity “10”, purchase amount “1000”, debt item “Accounts payable”, the second line is the purchase number “SHI00001” ”, line number (NO) “2”, transaction area classification “1: Purchase”, purchase date “2020/7/3”, product “S000001”, purchase unit price “100”, purchase quantity “10” , the purchase amount is "1000", and the debt item is "accounts payable".

(Journal entry creation process)
The journal creation unit 102c refers to the transaction classification account master 106c and creates a sales journal based on the sales details and a purchase journal based on the purchase details. The journal creation unit 102c creates only a sales journal when the agent transaction flag in the sales details is "0: principal", and creates only a sales journal when the agent transaction flag in the sales details is "1: agent". and create its transfer journal entry. The journal creation unit 102c automatically creates journal entries by batch processing. Below, a case will be described in which the journal shown in FIG. 11(G) is created based on the sales details in FIG. 10(C) and the purchase details in FIG. 10(D).

FIG. 11E is a diagram illustrating an example of a screen for instructing execution of journal entry creation processing. The screen shown in the figure includes a column for inputting the creation date and an execution button. When the operator inputs the creation target date and presses the execution button, the journal creation unit 102c creates a journal entry for the period of the creation target date based on the sales details and purchase details stored in the data file 106d. do.

FIG. 11(F) shows an example of data in the account master 106c for each transaction category, and the data is similar to that in FIG. 8.

For the journal entry for the purchase details, the debit item is the account item 1 "Product purchase" of the transaction class "1: Purchase" in the transaction class account master 106c, and the credit item is the debt item "Product purchase" of the journal details. For the amount, obtain the purchase amount of the purchase details and create a journal entry for the purchase details.

Based on the purchase details in FIG. 10(D), purchase journal entries shown in the first and second lines of FIG. 11(G) are created. The first line has the debit account "Product Purchase", the amount "1000", the credit account "Accounts Payable", the amount "1000", and the original slip number "SHI00001-1". The second line has the debit account "Product Purchase", the amount "1000", the credit account "Accounts Payable", the amount "1000", and the original slip number "SHI00001-1".

For the sales journal entry for the sales details, the debit item is the credit item "Accounts Receivable" of the sales details, and the credit item is the account item 1 "Product sales" of the data category "10: Sales" in the transaction category account master 106c. For the amount, obtain the "sales amount" of the sales details and create a sales journal entry.

For the transfer journal, the account item is obtained from the account master 106c by transaction category, and the credit account is obtained from the account item 2 "Sales (transfer)" of the transaction category "1: Direct sales (agent)", and the debit account is obtained from the account master 106c. acquires the account item 1 "Purchase (transfer)" of the data category "30: Agent transfer", obtains the "cost of sales" of the sales details for the amount, and creates a transfer journal entry.

Based on the sales details in FIG. 10(C), sales journal entries shown in the third and fourth lines of FIG. 11(G) are created. The third line is the debit account "Accounts Receivable", the amount is "1200", the credit account is "Product Sales", the amount is "1200", and the original document number is "URI00001-1", and the fourth line is the debit account "Accounts Receivable", the amount "1200", credit account "product sales", amount "1200", and original slip number "URI00001-2".

Regarding the first line of the sales details in FIG. 10(C), since the agent transaction flag is "1: agent", a transfer journal entry is created. Regarding the second line of the sales details, since the agent transaction flag is "0: principal", no transfer journal entry is created.

Based on the first line of the sales details in FIG. 10(C), the transfer journal shown in the fifth line of FIG. 11(G) is created. The transfer journal entry on the fifth line has the debit account "sales (transfer)", the amount "1000", the credit account "purchase (transfer)", the amount "1000", and the original slip number "URI00001-1".

As explained above, according to the present embodiment, the sales input unit 102b inputs the sales details specifying whether or not the sales details are subject to agent transactions, and the sales input unit 102b creates a journal entry for the sales details, and the sales details are In the case of a transaction target, the journal creation unit 102c is provided to create a transfer journal entry for the transaction, so when adopting the new revenue recognition standard, it becomes possible to easily process agent transactions.

[4. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the journal creation device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the journal creation device 100, especially each processing function performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and the program is recorded on a non-temporary computer-readable recording medium that causes the information processing device to execute the processing described in this embodiment. Machine read to 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the journal creation device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. be.

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EE. PROM (registration Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk) ), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in this embodiment, and the installation procedure after reading.

Various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and various databases used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the journal creation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the journal creation device 100 may be realized by installing software (including programs, data, etc.) that makes the device realize the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

100 Journal creation device 102 Control unit 102a Purchase input unit 102b Sales input unit 102c Journal creation unit 102d Master maintenance unit 102e Screen display control unit 104 Communication interface unit 106 Storage unit 106a Transaction classification master 106b Agent transaction master by transaction classification 106c Transaction Classified account master 106d Data file 108 Input/output interface section 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

A journal creation device comprising a control unit,
The control unit includes:
Regarding sales, the transaction classification master registering the transaction classification of the agent or the principal,
Regarding sales, an agent transaction master by transaction category in which the agent's or principal's transaction category and the initial value of the agent's or principal's agent transaction flag are registered;
Transaction classification account master in which debit and credit accounts for transfer journals are registered,
is configured to be accessible to
In response to the operator's operations on the sales entry screen, enter sales details including an agent transaction flag that specifies whether the transaction is by an agent or the principal, and at that time, in the transaction classification displayed on the sales entry screen, When a transaction category is input by the operator, a sales input that sets the initial value of the agent transaction flag in the agent transaction master by transaction category, which is linked to the entered transaction category in the transaction category master, to the agent transaction flag. means and
Create a journal entry for the sales details, and if the agent transaction flag for the sales details is agent , create a transfer journal entry for it , and when creating a transfer journal, select debit account and debit account from the transaction classification account master. a journal creation means for acquiring and creating credit accounts ;
A journal preparation device characterized by comprising: 2. The journal creation device according to claim 1, wherein the sales details include data on products, sales quantity, sales amount, cost of sales, and the agent transaction flag . 3. The journal creation device according to claim 1 , wherein the journal creation means obtains the amount of the transfer journal from the cost of sales of the sales details. A journal entry creation method executed by an information processing device equipped with a control unit, the method comprising:
The control unit includes:
Regarding sales, the transaction classification master registering the transaction classification of the agent or the principal,
Regarding sales, an agent transaction master by transaction category in which the agent's or principal's transaction category and the initial value of the agent's or principal's agent transaction flag are registered;
Transaction classification account master in which debit and credit accounts for transfer journals are registered,
is configured to be accessible to
executed in the control unit,
In response to the operator's operations on the sales entry screen, enter sales details including an agent transaction flag that specifies whether the transaction is by an agent or the principal, and at that time, in the transaction classification displayed on the sales entry screen, When a transaction category is input by the operator, a sales input that sets the initial value of the agent transaction flag in the agent transaction master by transaction category, which is linked to the entered transaction category in the transaction category master, to the agent transaction flag. process and
Create a journal entry for the sales details, and if the agent transaction flag for the sales details is agent , create a transfer journal entry for it , and when creating a transfer journal, select debit account and debit account from the transaction classification account master. A journal entry creation process that obtains and creates credit accounts ;
A journal entry preparation method characterized by including the following. A journal creation program to be executed by an information processing device equipped with a control unit,
The control unit includes:
Regarding sales, the transaction classification master registering the transaction classification of the agent or the principal,
Regarding sales, an agent transaction master by transaction category in which the agent's or principal's transaction category and the initial value of the agent's or principal's agent transaction flag are registered;
Transaction classification account master in which debit and credit accounts for transfer journals are registered,
is configured to be accessible to
In the control section,
In response to the operator's operations on the sales entry screen, enter sales details including an agent transaction flag that specifies whether the transaction is by an agent or the principal, and at that time, in the transaction classification displayed on the sales entry screen, When a transaction category is input by the operator, a sales input that sets the initial value of the agent transaction flag in the agent transaction master by transaction category, which is linked to the entered transaction category in the transaction category master, to the agent transaction flag. process and
Create a journal entry for the sales details, and if the agent transaction flag for the sales details is agent , create a transfer journal entry for it , and when creating a transfer journal, select debit account and debit account from the transaction classification account master. A journal entry creation process that obtains and creates credit accounts ;
A journal creation program for executing.

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