JP2017182765A - Counterbalance journal entry recording device, counterbalance journal entry recording method, and counterbalance journal entry recording program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a counterbalance journal entry recording device or the like which can realize a system that automatically records a counterbalance journal entry of unfinished construction received amount/completion percentage uncollected amount.SOLUTION: A counterbalance journal entry recording device calculates a counterbalance amount which can be counterbalanced at month end in the prepayment outstanding amount on the basis of monthly outstanding amount data including monthly completion percentage uncollected outstanding amount calculated based on tax-excluded order reception amount of a completion percentage construction and monthly progress rate, and the monthly prepayment outstanding amount that is paid. A counterbalance journal entry data is created based on the calculated counterbalance amount in which a subject of the debit side is an unfinished construction received amount and a subject of the credit side is a completion percentage uncollected amount.SELECTED DRAWING: Figure 7

Description

  The present invention relates to an offset journal recording apparatus, an offset journal recording method, and an offset journal recording program.

  Conventionally, in progress-based construction, since progress receivables and uncompleted work receipts were offset at the time of completion, the general ledger is managed by project in order to ascertain an accurate balance of monetary claims for unfinished work during the period. Manual calculation was required.

  As an accounting system with an automatic journal creation function that can automatically create journals without inputting / selecting summary data, for example, Patent Document 1 is cited. Patent Document 1 discloses the following technology as an automatic calculation of construction costs and an automatic inventory journal creation function. Purchasing journals are automatically created by entering the amount allocated to each site according to the screen. At the monthly deadline, the costs for incomplete construction sites are aggregated, and inventory entries are automatically recorded as raw materials and incomplete construction expenditures (work in process).

Japanese Patent Laid-Open No. 2007-12026

  However, the conventional technology has a problem that it is not possible to realize a mechanism that automatically records the offsetting journal of the under construction work receipt / progress receivable. For this reason, large and medium-sized construction contractors who undertake many progress-based construction work are very complicated in their management and calculation office work, which contributes to an increase in workload and requires systematization of accounting work. It was.

  The present invention has been made in view of the above problems, and is a counter journal entry recording apparatus, a counter journal recording method, and a counter journal that can realize a mechanism for automatically recording offset journals for unfinished construction receipts / progress basis accruals. The purpose is to provide an accounting program.

  In order to solve the above-described problems and achieve the object, the offsetting journal accounting apparatus according to the present invention is an offsetting journal accounting apparatus provided with a control unit, and the control unit is an order amount before tax for the progress-based construction. And the amount of advance payment balance that can be offset at the end of the month based on monthly balance data including the monthly progress basis receivable balance calculated based on the monthly progress rate and the received monthly advance receipt balance Offset amount calculating means for calculating the offset amount, and offsetting journal data based on the offset amount calculated by the offset amount calculating means with the debit item as the receipt of uncompleted construction and the credit item as the progress-based receivable And a journal creation unit for creating a journal.

  Further, in the offsetting journal recording apparatus according to the present invention, in the offsetting journal recording apparatus, the offset amount calculation means outputs the advance receipt balance as an offset amount when the progress-based receivable balance is equal to or greater than the advance receipt balance, If the reference receivable balance is less than the advance received balance, the progress reference receivable balance is output as an offset amount.

  Further, in the offsetting journal accounting apparatus according to the present invention, in the offsetting journal accounting apparatus, the journal creation unit credits the debit item as a progress-based receivable based on the offset amount calculated by the offset amount calculating unit. It is also characterized in that offsetting journal reversal data is further created with the subject of this item as an under construction receipt.

  Further, in the offsetting journal accounting apparatus according to the present invention, in the offsetting journal accounting apparatus, the journal creation unit refers to a subject setting master that manages a subject in the progress standard, and determines the debit item and the credit item. It is characterized by setting.

  Further, the offsetting journal recording method according to the present invention is an offsetting journal recording method executed by an information processing apparatus provided with a control unit, which is executed by the control unit and includes a tax-accepted order amount and month Amount of advance payment balance that can be offset at the end of the month based on monthly balance data that includes the monthly progress-based receivable balance calculated based on the next progress rate and the monthly advance receipt balance received Based on the offset amount calculation step that calculates the offset amount, and the offset amount calculated in the offset amount calculation step, create offsetting journal data with the debit item as uncompleted work receipts and the credit item as the progress-based receivable And a journal creation step.

  The offset journal recording program according to the present invention is an offset journal recording program to be executed by an information processing apparatus provided with a control unit, and is an order-excluded tax amount for progress reference work to be executed by the control unit. And the amount of advance payment balance that can be offset at the end of the month based on monthly balance data including the monthly progress basis receivable balance calculated based on the monthly progress rate and the received monthly advance receipt balance Offset amount calculating step for calculating the offset amount, and offsetting journal data with the debit item as unearned construction receipts and the credit item as the progress-based receivable based on the offset amount calculated in the offset amount calculating step A journal creation step for creating a journal.

  According to the present invention, there is an effect that it is possible to realize a mechanism for automatically accounting for an offsetting journal of uncompleted work acceptance / progress standard receivable.

FIG. 1 is a diagram for explaining the outline of the present embodiment, and is a diagram illustrating an example of a month-end operation flow. FIG. 2 is a diagram illustrating an example of monthly balance data of the progress standard work. FIG. 3 is a block diagram illustrating an example of the configuration of the offsetting journal recording apparatus. FIG. 4 is a diagram showing an example of a progress criteria receivable list. FIG. 5 is a diagram illustrating an example of the offset journal entry slip. FIG. 6 is a diagram illustrating an example of the offset journal entry return slip. FIG. 7 is a flowchart illustrating an example of processing of the offsetting journal recording apparatus. FIG. 8 is a diagram illustrating an example of a journal entry display. FIG. 9 is a diagram illustrating an example of subject acquisition / money amount calculation logic. FIG. 10 is a diagram illustrating an example of subject setting. FIG. 11 is a diagram illustrating an example of subject setting.

  Embodiments of the present invention will be described in detail with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
This embodiment relates to the automatic offsetting journal recording of accounts receivable and advance received in progress standard work. Specifically, it has the following functions. The output of progress receivables / previous receipts by project is output in a form, the amount of progress receivables / unfinished construction receipts offset at the end of the month is calculated, and the automatic reversal of progress receivables / unfinished construction receipts at the end of each month To account. In addition, it is possible to set the accounting items according to the standards of progress criteria and completion criteria. In addition, the recording item can be specified for each project.

  From the above, the following effects can be expected. It is possible to grasp the balance of progress receivables and unfinished work received during the period. The accounting work load at the end of the month can be reduced and early settlement of monthly accounts can be realized.

  FIG. 1 is a diagram for explaining the outline of the present embodiment, and is a diagram illustrating an example of a month-end operation flow. In the end-of-month operation in the present embodiment, first, a temporary tightening process is performed to calculate a cost calculation set. Subsequently, a progress basis receivable list is created, journal entry processing is performed, and journal data creation processing is performed. Next, after checking on the financial system side, monthly confirmation processing is performed. In addition, in the processing M1 surrounded by the dotted line in FIG. 1, the offsetting journal is taken in with the journal taking-in CSV file outputted as the progress reference receivable list. At this time, when the cost / sales etc. are corrected, the import journal is deleted, the cost is calculated again, and the capture journal is output and captured.

  Previously, due to offsetting progress receivables and uncompleted work receipts at the time of completion, the general ledger is managed by project and manually calculated in order to ascertain an accurate monetary receivable balance for unfinished work during the period. Was necessary. For this reason, large and medium-sized construction contractors who undertake a large amount of progress-based construction work are very complicated to manage and calculate, and this has contributed to an increased workload.

  Therefore, this embodiment is able to grasp the balance of progress receivables and outstanding work receipts during the period, reduce the accounting work load at the end of the month, and achieve early settlement of monthly settlements. Make automatic offsetting journal entries for gold and advance payments. This embodiment is suitable for processing a case that is a progress-based construction and has an offset amount. For example, it can be used at the end of the month at the accounting department. Also, for example, a function is added under Menu> Receivable Management> Balance Management, and in addition to normal preview, PDF file, CSV file output, output function in CSV file format that can be imported by journal import processing Can also be implemented.

  Next, output data in the monthly confirmation process will be described. FIG. 2 is a diagram illustrating an example of monthly balance data of the progress standard work. As shown in FIG. 2, the monthly balance data includes the billing destination, the construction number, the order amount including tax, and the progress-based receivable balance according to the output date, contents, and progress rate for each construction number-contract detail number. Each item of the advance payment balance and the offset amount is displayed on the screen 114. The amount including tax is calculated by adding 8% as a consumption tax.

  As shown in FIG. 2, the offset amount column shown as an output image shows the amount that can be offset among the advance payments. In the output image of FIG. 2, the progress receivable balance is calculated by the order amount by tax × the progress rate, the advance receipt balance is calculated by the advance receipt amount−the receipt application amount (see FIG. 11), and the offset amount is If the progress receivable balance ≧ the advance receipt balance, the advance receipt balance is calculated, and if the progress receivable balance <the advance receipt balance, the advance receipt balance is calculated.

Specifically, in the example shown in FIG. 2, an order for construction number K0001-0001 of company A was received in April 201X1 with an order amount of 1,080 yen.
When the progress rate is 0% in April 201X1, the output image shows the billing address “Company A”, work number “K0001-0001”, tax-included order amount “1,080”, progress receivable balance “0”, The advance payment balance “0” and the offset amount “0” are displayed.
If you pre-claim 300 Yen in May 201X1 and the progress rate is 10%, the output image will show the billing address “Company A”, work number “K0001-0001”, tax-included order amount “1,080”, The progress receivable balance “100”, the advance receipt balance “0”, and the offset amount “0” are displayed.
If you received a deposit of 300 yen in June 201X1 and the progress rate was 20%, the output image shows the billing address “Company A”, work number “K0001-0001”, tax-included order amount “1,080”, The progress receivable balance “200”, the advance receipt balance “300”, and the offset amount “200” are displayed.
When the progress rate reaches 50% in July 201X1, the output image shows the billing address “Company A”, work number “K0001-0001”, tax-included order amount “1,080”, and progress receivable balance “500” The advance payment balance “300” and the offset amount “300” are displayed.
When the progress rate reaches 90% in August of 201X1, in the output image, the billing destination “Company A”, work number “K0001-0001”, tax-included order amount “1,080”, progress receivable balance “900” The advance payment balance “300” and the offset amount “300” are displayed.
When sales were completed in September of 201X1 and sales were 1,000 yen, the progress rate was 100%, and the output image shows the billing address “Company A”, work number “K0001-0001”, tax-included order amount “ 1,080 ”, progress receivable balance“ 0 ”, advance receipt balance“ 0 ”, offset amount“ 0 ”are displayed.

[2. Constitution]
An example of the configuration of the offset journalizing apparatus according to the present embodiment will be described with reference to FIG. FIG. 3 is a block diagram illustrating an example of the configuration of the offsetting journal recording apparatus.

  The offset journal accounting device 100 is, for example, a commercially available desktop personal computer. The offset journalizing apparatus 100 is not limited to a stationary information processing apparatus such as a desktop personal computer, but is a portable type personal computer such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, or tablet personal computer. It may be a type information processing apparatus.

  The offset journalizing device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the offsetting journal accounting apparatus 100 is connected to be communicable via an arbitrary communication path.

  The communication interface unit 104 communicatively connects the offset journalizing 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 offsetting journal accounting apparatus 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).

  The storage unit 106 includes a credit / debt item master data table (hereinafter sometimes abbreviated as “master”) 106a, a progress reference sales table 106b, a pre-billing table 106c, a deposit application table 106d, various databases, tables, files, and the like. Is stored. The storage unit 106 stores a computer program for giving various instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) and a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used.

  The credit / debt item master 106a stores data on the credit / debt item. Examples of receivables and payables include progress standard receivables, completion standard receivables, advance receipts, etc., and when acquiring receivables and payables, you can select a progress standard receivable or complete receivable . The progress reference sales table 106b stores data on the progress reference sales amount for each item. Further, the pre-billing table 106c stores information on whether or not pre-registration has been registered for each case and data on the pre-billing amount. Further, the receipt application table 106d stores information on whether or not the receipt application has been completed for each case and data on the receipt application amount.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker (including a home television), a speaker, and a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that realizes a pointing device function in cooperation with the mouse can be used. In the following description, the output device 114 may be described as the monitor 114 or the screen 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

  The control unit 102 is a CPU or the like that comprehensively controls the offsetting journal recording apparatus 100, and includes a creation unit 102a, an offset amount calculation unit 102b, and a journal creation unit 102c. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, and necessary data, and performs various information processing based on these stored programs. Run.

  The creation unit 102a calculates a monthly progress reference receivable balance based on the order amount of the progress reference work and the monthly progress rate, and the monthly progress reference receivable balance and the received monthly advance receipt balance. 4 is created based on monthly balance data (see the output image in FIG. 2) including the above.

  FIG. 4 is a diagram showing an example of a progress criteria receivable list. As shown in FIG. 4, the progress-based receivables list is created as a list of items: billing destination, construction number—contract details number, order receipt including tax, progress receivable balance, advance receipt balance, offset amount. The billing unit, billing destination, accounting date, payment requesting destination, etc. can be displayed outside the margin as the table creation conditions. Furthermore, information such as the date of creation, page, company name, etc. may be displayed.

  The progress-based receivables list can be searched and displayed, for example, by accounting date or by billing destination or billing destination in billing units. In FIG. 4, when “by billing destination” is selected as the billing destination unit and the code “002830001” is input to the billing destination, the billing destination name “◯ × Construction Industry Co., Ltd.” is displayed. Similarly, when the recipient is selected, the recipient name is displayed when the code is entered. Furthermore, icons for preview, PDF output, CSV output, journal output, and previous information are displayed, and when any icon is clicked, it is output according to the contents of the icon. If the condition cancel icon is clicked, the selected condition can be cancelled.

  Referring to FIG. 4 in detail, “002830001 ○ × Construction Industry Co., Ltd.” is displayed at the billing address, “PJ1400001-0001 × City Hall air conditioning equipment construction” in the work number-contract details NO, and “ 44,143,704 yen ", progress receivable balance" 40,873,800 yen ", advance payment balance" 44,143,704 yen ", offset amount" 40,873,800 yen "is displayed . Further, the next line is “PJ1400005-0001 △ Station electrical equipment construction” in the work number-contract details NO, “59,400,000 yen” in the order amount including tax, and “45,727,000 in the progress receivable balance. “Yen”, “56,190,024 yen” in the advance payment balance, and “45,727,000 yen” in the offset amount are displayed. Furthermore, the next line is “PJ1400011-0001 □□ Building dismantling equipment removal” in the construction number-contract details NO, “10,584,000 yen” in the order amount including tax, and “523, 320 yen ”,“ 1,344,222 yen ”in the advance receipt balance, and“ 523,320 yen ”in the offset amount are displayed. Furthermore, the next line is “PJ1400018-0001 XX Building Joint Development” in the work number-contract description NO, “45,468,000 yen” in the order amount including tax, and “14,314,000 in the progress receivable balance. "Yen", "11,265,793 yen" in the advance payment balance, and "11,265,793 yen" in the offset amount are displayed. Furthermore, the next line is “PJ1400025-0002 000 building material industrial equipment installation work” in the work number-contract details NO, “7,236,000 yen” in the order amount including tax, and “590,940” in the progress receivable balance. "Yen", "3,726,000 yen" is displayed in the advance receipt balance, and "590,940 yen" is displayed in the offset amount. Furthermore, the next line is “PJ14000103-0001 20XX Urban Development Project Electric Installation Work” in the Contract No.-Contract Details NO, “6,804,000 yen” in the order amount including tax, and “789,390” in the progress receivable balance. "Yen", "387,936 yen" is displayed in the advance receipt balance, and "387,936 yen" is displayed as the offset amount. Furthermore, as the billing destination in the next line, “173,635,704 yen” is included in the order amount including tax, “102,818,450 yen” in the balance of progress receivable, and “117,057,679 yen” in the advance receipt balance. “99,368,789 yen” is displayed in the offset amount. Furthermore, as the grand total on the next line, “173,635,704 yen” is included in the order amount including tax, “102,818,450 yen” in the balance of progress receivable, “117,057,679 yen” in the advance receipt balance, “99,368,789 yen” is displayed as the offset amount.

  Based on the monthly balance data, the offset amount calculation unit 102b calculates an offset amount that is an amount that can be offset at the end of the month in the advance received balance.

  Based on the offset amount calculated by the offset amount calculation unit 102b, the journal creation unit 102c sets offset journal data (M2 to M4 in FIG. 8) in which the debit item is the receipt of uncompleted construction and the credit item is the progress-based receivable. Are created, and an offset journal entry slip as shown in FIG. 5 and an offset journal return slip as shown in FIG. 6 are created.

  FIG. 5 is a diagram illustrating an example of the offset journal entry slip, and FIG. 6 is a diagram illustrating an example of the offset journal return slip. Items common to FIGS. 5 and 6 are: General account, consumption tax main item, tax category / full amount / consumption tax, subsidy / breakdown, department / business partner, work number- Each item of PJMNO-JobNO and analysis code is displayed on the screen 114. Each code data is associated with data such as a name corresponding thereto. Further, a slip management department, a slip number, an occurrence date, a slip summary, and the like are displayed outside the column. The tax-included amount is displayed as a consumption tax amount of 5%.

  More specifically, in the offsetting journal slip shown in FIG. 5, for example, when a code “913119” is entered in the slip management department and searched, the department name “Accounting Section” is displayed. Alternatively, a code may be displayed when searching by inputting a department name. Further, when “201X / 08/31” is entered and searched on the date of occurrence, “SW1308000274” is displayed in the slip number, “Progression basis receivable offset” is displayed in the slip description, and a list of offset journal data is displayed.

  In the 001st column of the offsetting journal data, “Progression-based accounts receivable offset” is displayed in the description, and the debit is [Debit] general account item code “5325”, item name “advanced incomplete construction”, tax category / full amount / Code "00" and amount "10,500 yen" for consumption tax, code "01" and amount "not received" for subsidy / breakdown, code "122411" and department name "Signal Design Division" for department / business partner, The code “50001”, the subject name “Construction”, and the number “22313K0803-0001” are displayed in the work number-PJMNO-JobNO, and the credit is the [Credit] total account item, the code “1121”, the subject name “accrual”, Tax classification / total amount / consumption tax amount code “00” and amount “10,500 yen”, subsidy / breakdown code “01” and subject name “accrual”, department / business partner code “122411” and department name “ Signal setting Division ", the factory number -PJMNO-JobNO with the code" 50002 "subject name as" percentage of completion "number" 22313K0803-0001 "are displayed.

  In the 002st column, “Progression-based receivable offset” is displayed in the description, and the debit is in the “debit” general account item with the code “5325” and the item name “advance underpaid construction”, tax category / total amount / consumption tax amount Code “00” and amount of money “21,000 yen”, subsidy / breakdown code “01” and subject name “No advance payment”, department / business partner code “192611”, department name “Radio Section”, work number-PJMNO -The code “50001”, the item name “Construction”, and the number “82312K0009-0001” are displayed in JobNO, and the credit is the [Credit] total account item, the code “1121”, the item name “Accounts receivable”, and tax classification / full amount / Code "00" and amount "21,000 yen" for consumption tax, code "01" and amount "accrued" for subsidy / breakdown, code "192611" and department name "Radio Section" No.-PJMNO And the code "50002" subject name as "percentage of completion" number "82312K0009-0001" are displayed in the JobNO. Below the column, a total amount of 31,500 yen of 001 and 002 is displayed for both debit and credit.

  In the offset journal entry return slip shown in FIG. 6, for example, when a code “913119” is entered into the slip management department and searched, the department name “Accounting Section” is displayed. Alternatively, a code may be displayed when searching by inputting a department name. Furthermore, when “201X / 09/31” is entered and searched on the date of occurrence, “SW1309000006” is displayed for the slip number, “Progression-based receivables offset reversal” is displayed for the slip description, and a list of offset journal return data is displayed. The

  In the 001st column of the offsetting journal reversal data, “Progression-based receivable offset reversal” is displayed in the description, and the debit is the “debit” general account item with the code “1121”, the item name “accrual”, tax classification / Code “00” and amount “10,500 yen” for the total amount / consumption tax, code “01” and subject name “accrual” for subsidy / breakdown, code “122411” and department name “Signal Design Section” ”, The code“ 50002 ”, the subject name“ Construction progress ”, and the number“ 22313K0803-0001 ”are displayed in the work number-PJMNO-JobNO, and the credit is the code“ 5325 ”and the subject name“ advance payment ”in the [creditor] general account item. “Unfinished construction”, tax classification / full amount / consumption tax amount code “00” and amount “10,500 yen”, subsidy / breakdown code “01” and “no advance”, department / business partner code “122411” Name Signal design department ", the code" 50001 "in the factory number -PJMNO-JobNO subject name as" construction "is number" 22313K0803-0001 "are displayed.

  In the 002th column, the description is “Reversal of progress-based receivables” in the description, and the debit is “Debit” general account item with code “5325” and item name “Unpaid under construction”, tax category / full amount / consumption tax amount Code “00” and the amount “21,000 yen”, subsidization / breakdown code “01” and subject name “not received”, department / business partner code “192611”, department name “Radio Section”, work number − The code “50001”, the item name “Construction”, and the number “82312K0009-0001” are displayed in PJMNO-JobNO, and the credit is the [Credit] general account item, the code “1121”, the item name “Receivable”, and the tax classification / Code “00” and amount “21,000 yen” for the total amount / consumption tax, code “01” and subject name “accrual” for subsidy / breakdown, code “192611” and department “radio section” for department / business partner , Engineering number-PJ Code NO-JobNO "50002" and the subject name "percentage-of-completion" and the number "82312K0009-0001" is displayed. Below the column, a total amount of 31,500 yen of 001 and 002 is displayed for both debit and credit.

[3. Concrete example]
As a specific example of the present embodiment, processing contents of the offsetting journalizing apparatus according to the present embodiment will be described with reference to FIGS. FIG. 7 is a flowchart showing an example of processing of the offsetting journal recording apparatus 100.

  As shown in FIG. 7, in step S1, the creation unit 102a calculates a monthly progress reference receivable balance based on the order amount and the monthly progress rate of the progress reference work, and the monthly progress reference receivable is calculated. Monthly balance data (see the output image in FIG. 3) including the money balance and the received monthly advance receipt balance is created. Next, in step S2, the offset amount calculation unit 102b calculates an offset amount that is an amount that can be offset at the end of the month of the advance received balance based on the monthly balance data. Subsequently, in step S3, the journal creation unit 102c, based on the offset amount calculated by the offset amount calculation unit 102b, offset offset journal data in which the debit item is received as an uncompleted construction receipt and the credit item is a progress basis receivable. (See the journals M2 to M4 in FIG. 8).

  FIG. 8 is a diagram illustrating an example of a journal entry display. As shown in FIG. 8, in the journal display, items such as a recording date, a type, and a journal content are displayed on the screen 114. In FIG. 8, journals M2 to M4 surrounded by dotted lines indicate monthly offset journals and their return, and this part is data of the progress basis receivables list (for example, illustrated as an output image in FIG. 2) Data).

More specifically, there was progress-based sales on May 31, 201X + 1, and “development-related receivables of ¥ 100” was debited and “progress-based sales of ¥ 100” was credited to the creditor.
There was a deposit on June 20, 201X + 1, and "CASH 300 yen" was debited and "provisional deposit 300 yen" was credited.
There was a payment application on June 20, 201X + 1, and a “provisional receipt of 300 yen” was credited to the debit and an “under construction receipt of 300 yen” was credited.
On June 30, 201X + 1, there was progress-based sales, and the debit was “progress standard receivable 100 yen” and the credit “progress standard sales 100 yen”.
Progression receivables were offset on June 30, 201X + 1, and “Unfinished work receipt 200 yen” was debited and “Progression receivable 200 yen” was credited.
Progression receivables were offset on July 01, 201X + 1, and “Progression standard receivables ¥ 200” was debited and “Unfinished work receipts ¥ 200” was credited.
201X + 1 On July 31, 2011, there was progress-based sales, and “development-related receivables of 300 yen” was debited and “progress-based sales of 300 yen” was credited.
Progression receivables were offset on July 31, 201X + 1, and “Unfinished work receipt 300 yen” was debited and “Progression receivable 300 yen” was credited.
Progression receivables were offset on August 01, 201X + 1, and "Progression standard receivables 300 yen" was debited and "Unfinished work receipts 300 yen" was credited.
On August 31, 201X + 1, there was a progress-basis sales, and the debit was "progress-basis receivable 400 yen" and the credit was "progress-basis sales 400 yen".
Progression receivables were offset on August 31, 201X + 1, and “Unfinished work receipt 300 yen” was debited and “Progression receivable 300 yen” was credited.
Progression receivables were offset on September 01, 201X + 1, and “Progression standard receivable 300 yen” was debited and “Unfinished work receipt 300 yen” was credited.
There is sales (completed) on September 20, 201X + 1, the debit is "progress standard receivable 100 yen", the credit is "progress standard sales 100 yen", and the debit is "progress standard sales 1,000 yen" , “Progression receivable 1,000 yen” is credited to credit, “Completed work receivable 1,080 yen” is credited to credit, “Completed construction amount 1,080 yen” is credited to creditor, and debit “Completed construction receipts of 324 yen” and credits of “Completed construction receivables of 324 yen” were entered.

  Next, the subject acquisition / amount calculation logic when creating a journal will be described. FIG. 9 is a diagram illustrating an example of subject acquisition / money amount calculation logic. As shown in FIG. 9, the credit / debt item is acquired by referring to the receivable / liability item master 106a, and the “development standard receivable item” is set as the debit and the “preceding item” is set as the credit. Next, referring to the progress reference sales table 106b, the progress sales amount + the progress sales consumption tax amount is calculated, and the calculated amount is set as a debit. Subsequently, referring to the pre-billing table 106c and the deposit application table 106d, the advance amount is calculated, and the calculated amount is set as a credit.

  In addition, it is possible to select whether or not to account for the progressive sales consumption tax according to the setting of the “progress standard sales tax category” on the credit line item, taking into account the special measures of Article 17 of the consumption tax law. Further, referring to the pre-billing table 106c and the payment application table 106d as the billing ledger function, it is possible to calculate and acquire the pre-payment balance that has been pre-registered and the payment application has been completed for each case.

  Next, the course setting will be described. 10 and 11 are diagrams illustrating an example of subject setting. Note that the setting M5 surrounded by a thick line in FIG. 10 indicates the setting of the progress reference receivable item. In FIG. 11, M6 surrounded by a thick line indicates the setting of the under-paid work acceptance item. On the subject setting screen 114, a search icon is displayed next to each code, and when a numerical value of the code is input and the search icon is clicked, a subject name corresponding to the code is displayed. Further, when a subject name is input and searched, a numerical value of a code may be displayed.

  Referring to FIG. 10 in detail, the item classification name “Completed work receivable”, the general account item code “1121”, the general account item name “Receivable”, the auxiliary item code “01”, and the auxiliary item name "Accrued", sub-subject item code "50001", sub-subject item name "completed construction", progress-based general account item code "1121", progress-based general account item name "accrued", progress standard “01” is displayed for the supplementary subject code, “accrual” is displayed for the progress reference supplementary subject name, “50002” is displayed for the progress reference supplementary breakdown subject code, and “construction progress criterion” is displayed for the progress reference supplementary breakdown subject name.

  Referring to FIG. 11 in detail, the item classification name “Completed construction receipt”, the general account item code “5325”, the general account item name “Prepayment incomplete construction acceptance”, the auxiliary item code “01”, and the auxiliary item code The subject name is “acceptance of underpaid construction under construction”, the supplementary breakdown subject code is “50001”, and the supplementary breakdown subject name is “construction”.

  As described above, according to the present embodiment, it is possible to realize a mechanism (advancement criterion in the construction business) for managing advance receipts / accruals for sales with respect to the progression criterion. In addition, as a mechanism of PKG (package), it has a subject management function in the progress standard, and it is possible to count using this setting. In addition, it is possible to realize a system that automatically records the offset between the receipt of uncompleted work and the progress-based receivable as a journal entry, including the method of item management and the amount calculation method. In addition, it is possible to realize a mechanism for automatically creating offsetting journals for progress-based accounts receivable.

[4. Other Embodiments]
In addition to the above-described embodiments, 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 automatically performed can be performed manually, or all of the processes described as being performed manually are all performed. Alternatively, a part can be automatically performed by a known method.

  In addition, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each processing, screen examples, and database configurations shown in the present specification and drawings, unless otherwise specified. Can be changed arbitrarily.

  In addition, regarding the offsetting journal recording apparatus 100, each illustrated component is functionally conceptual and does not necessarily need to be physically configured as illustrated.

  For example, all or some of the processing functions provided in the offsetting journal accounting apparatus 100, particularly the processing functions performed by the control unit, are realized by a CPU and a program interpreted and executed by the CPU. It may also be realized as hardware by wired logic. Note that the program is recorded on a non-transitory computer-readable recording medium including programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment. It is mechanically read by the device 100. In other words, in a storage unit such as a ROM or a HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. 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 offsetting journal accounting apparatus 100 via an arbitrary network, and may be downloaded in whole or in part as necessary. It is.

  In addition, 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” refers to a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registration). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Digital, Trademark) Any “portable physical media It is intended to include.

  The “program” is a data processing method described in an arbitrary language or description method, and may be in any form such as source code or binary code. Note that the “program” is not necessarily limited to a single configuration, and functions are achieved in cooperation with a separate configuration such as a plurality of modules and libraries or a separate program represented by the OS. Including things. In addition, a well-known structure and procedure can be used about the specific structure and reading procedure for reading a recording medium in each apparatus shown to embodiment, the installation procedure after reading, etc.

  Various databases and the like stored in the storage unit are storage means such as a memory device such as a RAM and a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Stores programs, tables, databases, web page files, and the like.

  Further, the offsetting journal accounting apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus to which an arbitrary peripheral device is connected. Further, the offsetting journal accounting apparatus 100 may be realized by installing software (including a program or data) that realizes the processing described in this embodiment in the apparatus.

  Furthermore, the specific form of distribution / integration of the devices is not limited to that shown in the figure, and all or a part of them may be functionally or physically in arbitrary units according to various additions or according to functional loads. It can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and may be selectively implemented.

  The present invention is particularly useful in the construction business and construction industry.

DESCRIPTION OF SYMBOLS 100 Offset journalizing device 102 Control part 102a Creation part 102b Offset amount calculation part 102c Journal creation part 104 Communication interface part 106 Memory | storage part 106a Debt receivables item master 106b Progress reference sales table 106c Pre-billing table 106d Receipt application table 108 Input / output interface Unit 112 Input device 114 Output device 200 Server 300 Network

Claims (6)

A counter journalizing device with a control unit,
The controller is
Advance receipt balance based on monthly balance data, including monthly advance basis receivable balance calculated based on the tax-excluded order amount for progress-based construction and monthly progress rate, and received monthly advance receipt balance An offset amount calculation means for calculating an offset amount that can be offset at the end of the month,
Based on the offset amount calculated by the offset amount calculation means, journal creation means for creating offset journal data in which the debit item is a receipt of uncompleted construction and the credit item is a progress-based receivable;
Comprising
Offsetting journal recording device characterized by that. The offset amount calculation means outputs the advance receipt balance as an offset amount if the progress basis receivable balance is greater than or equal to the advance receipt balance, and if the advance basis receivable balance is less than the advance receipt balance, the advance basis receivable balance is output. Output as offsetting amount,
The offsetting journal recording apparatus according to claim 1. The journal creation means further creates offset journal reversal data based on the offset amount calculated by the offset amount calculation means, with a debit item as a progress-based receivable and a credit item as an under construction receipt.
The offsetting journal recording apparatus according to claim 1 or 2, characterized in that The journal creation means sets the debit item and the credit item with reference to the item setting master for managing the item in the progress criteria.
The offsetting journal recording apparatus according to any one of claims 1 to 3. An offsetting journal recording method executed by an information processing apparatus having a control unit,
Executed by the control unit,
Advance receipt balance based on monthly balance data, including monthly advance basis receivable balance calculated based on the tax-excluded order amount for progress-based construction and monthly progress rate, and received monthly advance receipt balance An offset amount calculation step for calculating an offset amount that can be offset at the end of the month,
Based on the offset amount calculated in the offset amount calculation step, a journal creation step for creating offset journal data in which the debit item is a receipt of uncompleted construction and the credit item is a progress-based receivable;
including,
A method for recording offsetting journals. An offset journal recording program for causing an information processing apparatus including a control unit to execute,
For causing the control unit to execute,
Advance receipt balance based on monthly balance data, including monthly advance basis receivable balance calculated based on the tax-excluded order amount for progress-based construction and monthly progress rate, and received monthly advance receipt balance An offset amount calculation step for calculating an offset amount that can be offset at the end of the month,
Based on the offset amount calculated in the offset amount calculation step, a journal creation step for creating offset journal data in which the debit item is a receipt of uncompleted construction and the credit item is a progress-based receivable;
including,
A program that accounts for offsetting journals.