JP2001175779A - Automatic classification method in accounting processing, accounting processor and recording medium recording classification program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To precisely and proportionally distribute an accounting processing result on a rental asset among individual business offices in the accounting processing of a rental business and the like. SOLUTION: The number of registered days on the business offices of the asset is calculated from movement data of the rental asset inputted from the respective business offices (201). A commodity table where the correspondence of the asset and the accounting subject is defined and a subject table where the correspondence of the accounting subject and the object of distribution is defined are referred to (202 and 203). It is judged whether the asset is the object of distribution or not from the accounting subject of the asset (204). When it is not the object of distribution, classification records are collectively generated in the business offices generating the accounting processing results on the asset (206). When it is the object of distribution, the accounting processing result on the asset is proportionally distributed among individual business offices and the classification record is generated in accordance with the rate of the number of registered days (205).

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an accounting process using a computer, and more particularly, to an automatic journaling suitable for apportioning accounting items requiring journalizing processes such as expenses and maintenance costs in an accounting process for a rental business or the like. Method and accounting device,
And a recording medium on which the journalizing program is recorded.

[0002]

2. Description of the Related Art Conventionally, in the accounting processing of the rental business and the like, except for some assets such as fixed assets such as offices, the recording of maintenance costs of rental assets is basically processed collectively as expenses at the head office. I was In addition, the accounting process called “prorated” that allocates expenses in proportion to the base quantity,
This was done according to the sales scale or the number of people at the sales office.

[0003] Conventionally, when a journal processing is automatically performed to indicate an increase or decrease in the amount of money generated by a transaction, a correspondence table defining what subject (for example, a maintenance fee or a commission) should be recorded for each product. In general, a journal subject is automatically determined from a product, and a journal amount is calculated. As a result, one amount of money can be calculated for each product for journal entry, but such a method has been applied only to consumption tax and the like.

[0004]

Although the prior art can calculate the expenses for each rental asset, etc., it depends on whether or not the expense has been generated for each asset, and the number of days in which the occurrence of the expense has managed the asset. When this occurs, there is a problem in that the processing method in which the expenses are simply allocated based on the total sales is not always an accurate numerical value for each business office.

[0005] Here, as an example of an accounting subject requiring a journalizing process, a "maintenance cost" of a rental asset in a rental business.
Consider If the “maintenance costs” for the rental assets at each business office can be ascertained, the business activities of each business office can be accurately analyzed. Therefore, it is necessary to accurately allocate the maintenance costs to each business office.

Conventionally, however, the total operating profit and loss has been obtained by subtracting the maintenance cost calculated in each accounting process from the total gross profit. Alternatively, the operating costs for each sales office are calculated by apportioning the total maintenance cost based on the sales scale or the number of employees at each sales office. For example, as shown in FIG. 10, the sales amounts of three business offices A, B, and C are assumed to be 1 million yen, 2 million yen, and 3 million yen. For simplicity of explanation, the number of persons is not considered. If a maintenance fee of 60,000 yen is generated for the device X, the conventional journalizing method unconditionally
The company will pay 10,000 yen for company, 20,000 yen for company B, and 30,000 yen for company C.

According to this method, in an industry where rental assets frequently move between business offices, such as a rental business for construction equipment, etc., the correct amount of maintenance cost to be allocated according to the number of days in which employees work is determined by each business office. Since it is not calculated, there is a problem that accurate performance management is difficult.

[0008] An object of the present invention is to provide a computer-based accounting process in which, when an accounting subject such as a rental asset is a journal subject that requires an apportionment, the accounting subject of the business office or the like where the rental asset was enrolled is determined. It is to enable more accurate accounting by journalizing and accounting.

[0009]

SUMMARY OF THE INVENTION The present invention generally relates to a computer-based accounting process in which a plurality of organizations (sales offices,
When the accounting process results for assets such as rental assets shared by departments are apportioned by organization, the period of enrollment of the assets by organization (number of days, etc.) based on the movement of assets between organizations
Is calculated, and the accounting processing result for the asset is apportioned for each organization according to the ratio of the enrollment period.

Further, the present invention determines whether or not the asset is to be apportioned from the accounting subject of the asset.
This is a process for apportioning the accounting result of the asset to each organization. Further, the present invention is to output the accounting processing result of the apportioned assets together with the accounting processing result of the assets not to be apportioned, for each organization.

[0011]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS One embodiment of the present invention will be specifically described below with reference to the drawings. In the following, in the rental business such as construction equipment, journal processing such as maintenance costs for rental assets that frequently move between business offices will be described, but of course, the application of the present invention, such a rental business,
Needless to say, it is not limited to rental assets.

FIG. 1 is a block diagram showing an example of the configuration of an accounting system embodying the present invention. This system includes terminal devices 10-1 to 10-N arranged at each business office, and an accounting processor 2 as a server device installed at a head office or the like.
0, each terminal device 10-1 to 10-N and the accounting processing device 20
And a management terminal device 30 for instructing the communication device, and a LAN or WAN line 40 connecting these devices.

The terminal devices 10-1 to 10-N are placed in business offices holding various rental assets, and each has a keyboard and a mouse for a user to input various instructions and data to the accounting processing device 20. And an input unit such as a display unit for displaying data output from the accounting processing device 20, and serves as an interface between the user of the business office and the accounting processing device 20. The user of each business office inputs and outputs various data when moving rental assets owned by the business office via the terminal devices 10-1 to 10-N.

The management terminal device 30 is
At the same time, it is located at the head office, etc., where data at each sales office is compiled and managed. An instruction to create accounting days data based on the asset movement data sent from the terminal devices 10-1 to 10-N of each business office to the accounting processing device 20 is also issued via the management terminal device 30. Do it.

The accounting processor 20 is a central processing unit (CP) for executing accounting and totalizing and managing data for the accounting.
U) 21, a memory device 22 for storing programs executed by the central processing unit 21 and data of the results of processing in progress, a hard disk for storing tables required for processing in the central processing unit 21, processing result data, and the like. Secondary storage device 2
Consists of three. In the present embodiment, the memory device 22 holds a general accounting program 2210 and a journalizing program 2220 according to the present invention. Also, the secondary storage device 2
Reference numeral 3 denotes a product table 2310 for defining information of each rental asset, a subject table 2320 for defining journal entries (accounting subjects) required for journal entry, and an asset ledger 2330 for managing sales, expenses, etc. for each rental asset. Transfer data 2 for managing the transfer history of rental assets between sales offices
340, data on the number of days in the business office for each rental asset calculated from the asset movement data 2340, a journal record 2360 generated by journal processing, and accounting information 2370 generated by accounting processing.

FIG. 2 shows a flowchart of the journal processing program 2220. This process will be described later,
The journal processing program 2220 is written in a computer-executable language, and is readable by a computer-readable recording medium, for example, a floppy (registered trademark) disk or a CD.
-Recorded in a ROM, a memory card, or the like, and can be provided integrally with the accounting processing program 2210 or alone.

FIG. 3 shows the data structure of the product table 2310. The product table 2310 includes a product management code 2311 uniquely assigned to each rental asset, a product name 2312 of the rental asset, a journal item (accounting item) code 2313 representing an attribute required at the time of journal entry, and other general products. Holds the information of Generally, the journal item code 2313 is one rental asset (product management code).
There is one or more than one.

FIG. 4 shows the data structure of the subject table 2320. The item table 2320 corresponds to the journal item code 2313 set for each rental asset in the product table 2310 of FIG. 2322, and further has general journal information. As will be described later, in the automatic journalizing process, apportionment is performed according to the setting of this flag.

FIG. 5 shows the data structure of the asset ledger 2330. The asset ledger 2330 is managed for each rental asset, and the product management code 2 in the product table 2310 in FIG.
Monthly rent 2331, repair cost 2 corresponding to 311
332, maintenance cost 2333, and the like.

Next, the operation of the accounting processing device 20 of FIG. 1 will be described in detail focusing on processing particularly related to the present invention. The CPU 21 of the accounting processing device 20 always operates the terminal device 10-
The data input from 1 to 10-N is received, and the moving data 2340 of the rental asset in each business office is accumulated in the secondary storage device 23. FIG. 6 shows asset movement data 234.
0 shows the data configuration. The movement data 2340 manages the movement history for each rental asset. For example, corresponding to the product management code 2311, the rental office before the movement (source) 2341 and the office after the movement (destination) 23
42, and office 2 after transfer from office 2341 before transfer
The data item is a movement date 2343, which is the date of movement to 342.

When receiving the accounting processing instruction from the management terminal device 30, the CPU 21 of the accounting processing device 20 first activates the journal processing program 2220, and thereafter executes the journal processing based on the flowchart of FIG. The journal processing is executed for each rental asset.

First, enrollment days data 2350 is created from the asset movement data 2340 stored in the secondary storage device 23 (step 201). FIG. 7 shows the enrollment days data 235.
0 shows the data configuration. The enrollment days data 2350 is managed for each rental asset similarly to the asset movement data 2340. The enrollment days data 2350 holds the enrollment days for each rental asset and each sales office during the aggregation period such as one month.
And 2352 enrollment days.

Next, a journal item code 2313 corresponding to the corresponding product management code 2311 from the product table 2310.
(Step 202), and based on this, a journal subject 2321, a distribution target 2322,
Are obtained (step 203). Here, it is determined whether the apportioning target 2322 is “necessary” (step 2).
04) If it is not "necessary", journal entries are collectively made to the sales office where the subject has occurred (step 206). If it is determined in step 204 that the item is “necessary”, the item is subject to apportionment, and the amount of the item is automatically distributed to each business office based on the asset ledger 2330 and the number of days of enrollment data 2350 to perform automatic journalizing. Then, a journal record 2360 is created (step 205). Specifically, based on the ratio of the enrollment days 2352 in the enrollment days data 2350 in FIG.

For example, a product table 2310 shown in FIG.
In the case where the asset movement data 2340 shown in FIG. 6 is stored for the rental asset “construction machine X” whose product management code 2311 is “00001”, the management terminal device 30
According to the instruction, the stock days data 235 for one month in September
0 is created as shown in FIG. In addition, the product table 23
10, the rental asset “construction machine X” whose product management code 2311 is “00001” is the journal item code 231
3 has “A001”, and the subject table 23 in FIG.
From 20 the subject 232 of the journal subject code “A001”
It is understood that the apportioning target 2322 of 1 “repair cost” is “necessary”.

Here, as shown in the asset ledger 2330 of FIG. 5, assuming that 60,000 yen is generated as the repair cost 2332 for the rental asset “construction machine X” of the product management code 2311, According to the number of days data 2350, the number of days 2352 in each business office is “5” for business office A, “20” for business office B, and “5” for business office C. Therefore, the proportional distribution of business office A is 60,000. × 5 / (5 + 20
+5) = 10,000 (yen). Similarly, the sales office B is divided into 40,000 yen, and the sales office C is divided into 10,000 yen.

FIG. 8 shows the specific contents of the final journal record 2360 based on the above results. The journal record 2360 is data created by the automatic journal processing, and holds, for each business office 2361, an item name 2362 and an amount of money 2363 for each journal item.

When the journal processing is completed, the accounting processor 20
CPU 21 starts an accounting process program 2210 and executes a predetermined accounting process. Since this type of accounting processing program 2210 is well known, details of the processing are omitted. The processing result is stored in the secondary storage device 23 in the accounting information 237.
Stored as 0. The accounting processing program 2210 and the journal processing program 2220 can be independently executed according to an instruction from the management terminal device 30 or the like.

FIG. 9 shows an example of the accounting processing result, which shows a list of accounting information of the sales office A, for example, in September. In FIG. 9, “repair cost”, “merchandise sales”, and “accounts receivable” are apportioned to the sales office A where the automatic entry is made. Also, “head office / branch account”, “purchase of merchandise” and “accounts payable” are accounting items that are not subject to apportionment, and occur only in the relevant sales office (here, sales office A). The accounting results are also shown.

For example, by requesting the accounting information list from the accounting device 20 from the terminal device 10-1 of the business office A, the CPU 21 of the accounting device 20 reads out the accounting information 2370 from the secondary storage device 23, and Is sent to the terminal device 10-1 of the sales office A. The terminal device 10-1 of the sales office A displays the sent accounting information list on a display or the like, and prints out and uses it if necessary. As shown in FIG. 9, the accounting information list displays the accounting processing results of the rental assets that are not apportioned together with the accounting processing results of the apportioned rental assets. In this case, the subject to be apportioned may take a different display format from the subject not to be apportioned, such as hatching or reverse display.

As described above, regardless of whether the rental asset is to be apportioned or not, the accounting processing result of accounting data such as incurred costs, maintenance costs, and sales is output and displayed.
Each sales office can obtain only necessary accounting results, and can be used for subsequent sales activities and sales strategies.

[0031]

As described above, according to the present invention,
In the case where the accounting results for the assets shared by a plurality of organizations are apportioned for each organization, the accounting results are accurately apportioned for each organization because they are apportioned based on the tenure period of the assets for each organization. For example, when applied to the accounting process of the rental business, etc., for each rental asset, the rate at which the rental asset was enrolled in a sales office, etc., and contributed to the sales activities of each sales office,
Calculate based on the number of days in the company and calculate the apportionment of accounting items that require journal processing such as maintenance costs from the result, making it easier and more accurate to calculate expenses for sales at each business office etc. It becomes possible to grasp.

[Brief description of the drawings]

FIG. 1 is a block diagram illustrating an overall configuration of an accounting system according to an embodiment of the present invention.

FIG. 2 is a flowchart illustrating an example of an automatic journal processing procedure according to the present invention.

FIG. 3 is a diagram showing a content example of a product table.

FIG. 4 is a diagram showing a content example of a subject table;

FIG. 5 is a diagram showing an example of the contents of an asset ledger.

FIG. 6 is a diagram showing an example of the content of asset movement data.

FIG. 7 is a diagram showing an example of the contents of enrollment days data.

FIG. 8 is a diagram showing an example of the contents of a journal record.

FIG. 9 is a diagram showing an example of the contents of a transaction information list.

FIG. 10 illustrates the distribution of expenses according to the prior art.

[Explanation of symbols]

 10-1 to 10-N Terminal device 20 Accounting processor 21 Central processing unit (CPU) 22 Memory device 23 Secondary storage device 30 Management terminal device 2210 Accounting processing program 2220 Journal processing program 2310 Product table 2320 Subject table 2330 Asset ledger 2340 Asset transfer data 2350 Enrollment days data 2360 Journal record 2370 Accounting information

Claims (5)

[Claims] 1. In an accounting process using a computer,
This is an automatic journalizing method that apportions accounting results for assets that are shared by multiple organizations by organization. And automatically apportioning the accounting results of the assets for each organization. 2. The automatic journalizing method in accounting according to claim 1, wherein it is determined whether or not the asset is to be apportioned from an accounting item of the asset. An automatic journalizing method in accounting processing, wherein a process for apportioning is performed. 3. An accounting processing device having a function of apportioning accounting results for assets shared by a plurality of organizations for each organization, wherein a product table defining at least the correspondence between assets and accounting items, accounting items and apportioning objects A table that defines the correspondence between assets, an asset ledger that manages the accounting results of assets, a means for storing asset movement data that manages the status of asset transfer between organizations, and calculating the length of enrollment of assets by organization from asset transfer data Means for referring to the product table, the subject table, and the asset ledger, and for distributing the accounting processing result of the asset to be apportioned for each organization according to the period of enrollment of the asset for each organization. An accounting device characterized by the above. 4. The accounting device according to claim 3, wherein
An accounting processing apparatus comprising means for outputting the accounting result of an apportioned asset together with the accounting result of an asset not to be apportioned for each organization. 5. A computer-readable recording medium for recording a journal program for apportioning accounting results for assets shared by a plurality of organizations for each organization. The process of calculating another tenure period, the process of determining whether or not the asset is to be apportioned from the accounting subject of the asset, and the accounting process result of the asset to be apportioned according to the tenure period of the asset by organization A recording medium characterized by recording a journal program including a process of apportioning each organization.