JP2018116504A - Journalizing creation device, journalizing creation method and journalizing creation program - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a journalizing creation device capable of simultaneously creating a first journalizing for accounting system cooperation, a second journalizing for simulation system cooperation, and a third journalizing for simulation system cooperation, and provide a journalizing creation method and a journalizing creation program.SOLUTION: In the present embodiment, when an inputted article identification information and management item identification information coincide with a master article identification information and management item identification information and are the classification not created by a master subject attribute classification, a journalizing creation device creates a first journalizing for accounting system cooperation and a second journalizing for simulation system cooperation, each including a payment journalizing in which an inputted amount is described. When the inputted article identification information and management item identification information coincide with the master article identification information and management item identification information and are the classification created by the master subject attribute classification, the journalizing creation device creates a third journalizing for simulation system cooperation including a payment journalizing in which an inputted amount is described and an income allocated journalizing in which the inputted amount is described.SELECTED DRAWING: Figure 1

Description

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

  Patent Document 1 discloses a management system and method for asset securitization, and a recording medium. For example, asset management and deposit management necessary for securitizing assets such as accounts receivable and loans. A system for performing accounting management processing is disclosed (see paragraph 0001, etc.).

JP 2002-056194 A

  In such fields as asset management, deposit management, accounting management, etc., for example, a certain company is managing SPC properties (property company owned by SPC companies) as well as managing their own properties. In the case of management, the income and expenditure generated in the SPC property is generally not recorded as income in an official journal linked to the accounting system in the company (referred to as the first journal for accounting system linkage).

  On the other hand, for in-house simulations, journals linked to the simulation system (simulation system linkage journals) are journals that do not record revenues generated in SPC properties (referred to as second journals for simulation system linkage). There is a demand to create both journals to be recorded (referred to as third journal for simulation system linkage).

  However, conventionally, since these three journals could not be created at the same time in one system, the operation for creating the journals was complicated.

  The present invention has been made in view of the above, and is a journal creation device, a journal creation method, and a journal creation method that can simultaneously create a first journal for accounting system cooperation, a second journal for simulation system cooperation, and a third journal for simulation system cooperation. Provide journal creation program.

  In order to solve the above-described problems and achieve the object, a journal creation device according to the present invention includes a control unit and a storage unit, and is a journal creation device that creates a journal for a certain property, and the storage unit includes , The first master, the second master, and the third master are stored, and all of these masters include property identification information, management item identification information, and item attribute classification. The control unit is a section to be created or not to be created, and the control unit has the input property identification information and management item identification information matched with the property identification information and management item identification information included in the first master, and If the subject attribute category included in the first master is the category that is not created, create the first journal for accounting system linkage that includes the payment journal that describes the entered amount The subject creation information, and the inputted item identification information and management item identification information coincide with the property identification information and management item identification information included in the second master, and the subject attribute included in the second master When the category is a category that is not created, a second journal creation unit that creates a second journal for simulating system linkage including a payment journal in which the input amount is described, and the input property identification information and management item If the identification information matches the property identification information and the management item identification information included in the third master, and the subject attribute classification included in the third master is the created category, the input amount Create a third journal for simulating system linkage that includes a receipt journal with a description and a revenue accounting journal with the entered amount Further comprising a translation producing means, and characterized.

  The journal creation apparatus according to the present invention is characterized in that the certain property is a property owned by a special purpose company.

  The journal creation method according to the present invention is a journal creation method for creating a journal for a certain property, which is executed by an information processing apparatus including a control unit and a storage unit, and the storage unit includes a first master, The second master and the third master are stored, and all of these masters include property identification information, management item identification information, and item attribute classification, and the item attribute classification is a classification or creation for creating a revenue accounting journal. The inputted property identification information and management item identification information executed by the control unit coincide with the property identification information and management item identification information included in the first master, and the first If the item attribute category included in the master is the category that is not created, the first journal that creates the first journal for accounting system linkage that includes the receipt journal that describes the entered amount is entered. The subject attribute classification included in the second master, the creation step, and the input property identification information and management item identification information coincide with the property identification information and management item identification information included in the second master. Is a category that is not created, a second journal creation step for creating a second journal entry for simulating system including a receipt journal that describes the input amount, and the input property identification information and management item identification When the information matches the property identification information and the management item identification information included in the third master, and the subject attribute classification included in the third master is the category to be created, the input amount is Create a third journal entry for linkage with the simulation system that includes the listed receipt journal and the revenue accounting journal that describes the entered amount. Include a third journal creation step, and characterized.

  The journal creation program according to the present invention is a journal creation program for creating a journal for a certain property to be executed by an information processing apparatus including a control unit and a storage unit, and the storage unit includes a first master , The second master, and the third master are stored, and all of these masters include property identification information, management item identification information, and item attribute classification, and the item attribute classification is an index for generating an income accounting journal or The property identification information and the management item identification information that are input to be executed by the control unit coincide with the property identification information and the management item identification information included in the first master. If the item attribute category included in the first master is a category that is not created, for the accounting system linkage that includes the payment journal that describes the entered amount A first journal creation step for creating one journal, and the input property identification information and management item identification information match the property identification information and management item identification information included in the second master, and the second When the subject attribute classification included in the master is the classification not created, a second journal creation step for creating a second journal for simulating system linkage including a payment journal in which the input amount is described, and the input The property identification information and the management item identification information coincide with the property identification information and the management item identification information included in the third master, and the subject attribute classification included in the third master is the category created. A simulation system including a receipt journal in which the input amount is described and a revenue accounting journal in which the input amount is described. Include a third journal creation step of creating a third journal cooperation, and characterized.

  According to the present invention, the first journal for accounting system cooperation, the second journal for simulation system cooperation, and the third journal for simulation system cooperation can be created at the same time.

FIG. 1 is a block diagram illustrating an example of a configuration of a journal creation apparatus. FIG. 2 is a diagram illustrating an example of each master. FIG. 3 is a diagram illustrating an example of each master and each data related to creation of a journal for accounting system cooperation. FIG. 4 is a diagram illustrating an example of creation of a first journal entry for accounting system cooperation relating to an SPC property. FIG. 5 is a diagram illustrating an example of creation of a first journal entry for accounting system cooperation relating to a company-owned property. FIG. 6 is a diagram illustrating an example of creating a first journal entry for accounting system cooperation related to an SPC property. FIG. 7 is a diagram illustrating an example of creation of a first journal entry for accounting system cooperation relating to a company-owned property. FIG. 8 is a diagram illustrating an example of a list of created first journal entries for cooperation with the accounting system. FIG. 9 is a diagram illustrating an example of each master and each data related to the creation of a journal for cooperation with a simulation system. FIG. 10 is a diagram illustrating an example of creating a second journal entry for linking a simulation system related to an SPC property. FIG. 11 is a diagram illustrating an example of creating a second journal entry for simulating a system related to a company-owned property. FIG. 12 is a diagram illustrating an example of creating a second journal entry for linking a simulation system related to an SPC property. FIG. 13 is a diagram illustrating an example of creating a second journal entry for simulating a system related to a company-owned property. FIG. 14 is a diagram illustrating an example of creating a third journal entry for linking a simulation system related to an SPC property. FIG. 15 is a diagram illustrating an example of creating a third journal entry for cooperation with a simulation system related to a company-owned property. FIG. 16 is a diagram illustrating an example of creating a third journal entry for linking a simulation system related to an SPC property. FIG. 17 is a diagram illustrating an example of creation of a third journal entry for cooperation with a simulation system related to a company-owned property. FIG. 18 is a diagram illustrating an example of a list of created second journals for linking a simulation system and third journals for linking a simulation system. FIG. 19 is a diagram illustrating an example of the created total balance trial calculation table.

  DESCRIPTION OF EMBODIMENTS Embodiments of a journal creation apparatus, a journal creation method, and a journal creation program according to the present invention will be described below in detail with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
In the property management industry, the real estate management industry, etc., when managing SPC properties (property owned by SPC companies) in addition to managing their own properties, the income and expenses generated in SPC properties will be used as journal entries for settlement. There is a requirement not to include.

  Here, since the journal entry is determined for each management item, only a journal entry that records rent income can be created from the management item “rent”. For this reason, in order to satisfy the above requirements, it is necessary to create two types of subjects, such as rent items for own properties and rent items for SPC properties, and the amount of masters that must be managed There has been a problem of enlargement.

  Therefore, in the present embodiment, a function of switching journals generated from one type of management item according to the type of property is realized. Specifically, as shown in FIG. 2, when the item attribute classification in the management item master 106a is set to “1 (sales / purchase)”, both the receipt journal and the income recording journal are created, and each property management item When the item attribute classification in the account item master 106b is set to “2 (deposit / advance)”, a payment journal is created, but no income recording journal is created (no journal).

  In addition, to create accounting books with different standards of closing journals (journals that are printed in the accounting book as the company itself excluding SPC transactions, etc.) and spot conversion journals (journals that include SPC transactions, etc.) Two accounting systems, accounting system for closing journals and accounting system for spot conversion journals, are required. Whenever the management cost for maintenance / maintenance of master is increased or the journal entry standards to be inquired are switched, another accounting system is used. The poor functionality, such as having to re-enter, has been a problem in the past.

  Therefore, in the present embodiment, two types of journal entries for simulation (financial journal and spot conversion journal) are linked, and the balance sheet (BS: Balance Sheet), income statement (PL: Profit and Loss Statement), total It was possible to output a balance balance calculation table. In the present invention, it is possible to set a “slip category” and divide the extraction for each category. By using this function, it is possible to output BS and PL for both settlement journals and spot conversion journals in the same system. Hereinafter, a specific configuration and operation will be described.

[2. Constitution]
The configuration of the journal creation apparatus 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram illustrating an example of the configuration of the journal creation apparatus 100.

  The journal creation apparatus 100 is a commercially available desktop personal computer. The journal creation apparatus 100 is not limited to a stationary information processing apparatus such as a desktop personal computer, but is a portable type such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer. An information processing apparatus may be used.

  As shown in FIG. 1, the journal creation apparatus 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 journal creation device 100 is connected to be communicable via an arbitrary communication path.

  The communication interface unit 104 communicatively 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). Note that data stored in the storage unit 106 to be described later may be stored in the server 200.

  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 a monitor 114 as a display unit, and the input device 112 may be described as a keyboard 112 or a mouse 112.

  The storage unit 106 stores various databases, tables, files, and the like. 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 storage unit 106 includes a management item master 106a, a property item-specific account item master 106b (hereinafter simply referred to as “account item master 106b”) as a first master, billing data 106c, receipt data 106d, Account item by property management item as the second master_Key accounting_Financial journal master 106e (hereinafter simply referred to as “Financial journal master 106e”) and Account item by property management item as the third master_Core accounting_Spot journal A master 106f (hereinafter simply referred to as “actual journal master 106f”) and a slip classification master 106g are provided. Among these, items other than the account item master 106 b, the settlement journal master 106 e, and the actual journal master 106 f are optional components and may or may not be included in the storage unit 106. Hereinafter, the contents included in each data and each master will be described with reference to FIGS.

  Here, the journal creation device 100 according to the present embodiment creates a journal for a certain property, and the certain property is, for example, a self-owned property (Otemachi Building in the figure) of a certain company, or preferably, The property (in the figure, Kyobashi Building (SPC)) owned by the company's special purpose company or both may be used. In the following, both cases, that is, a case where a certain company creates a journal for the Otemachi Building and a journal for the Kyobashi Building (SPC) will be described. Moreover, since the journal creation apparatus 100 according to the present embodiment creates three journals of the first journal to the third journal, the following journals are created.

  In other words, the journals created are: (1) the first journal entry for linkage with the accounting system, including the deposit journal and the revenue accounting journal for the Otemachi Building, and the deposit journal for the Kyobashi Building; and (2) the deposit journal for the Otemachi Building and Second journal entry for linkage with simulation system including receipt journal and receipt journal for Kyobashi Building, (3) Simulation system linkage including receipt and receipt journal for Otemachi Building, and receipt and receipt journal for Kyobashi Building Three journals for the third journal. The accounting system linkage journal is an official journal that is linked to the accounting system in the company by the certain company. On the other hand, the journal entry for cooperation with the simulation system is a journal entry that the certain company cooperates with a simulation accounting system for the purpose of in-house simulation.

  In the following description, the notation in parentheses after each item is a specific example of each item. For example, when it is described as property identification information (Otemachi Building), it means that Otemachi Building is a specific example of property identification information.

  The management item master 106a is information necessary for creating a journal for the Otemachi building. As shown in FIG. 3 and FIG. 9, the management item master 106a includes a management item (office rent), a subject attribute classification (1 sales / income), a sales item (rental income), an unaccounted item (accounts receivable), an advance receipt. Includes items such as subjects (advance payments) and deposit subjects.

  The account item master 106b, the settlement journal master 106e, and the actual journal master 106f are information necessary for creating journals related to the Kyobashi building. All of these masters include property identification information (Kyobashi Building (SPC)), management item identification information (office rent), and subject attribute classification, as shown in FIGS. The subject attribute category is a category for creating or not creating a revenue accounting journal. In the case of the category to be created, an income recording journal is created in addition to the deposit journal, and in the case of the category not to be created, only the deposit journal is created. In addition, as shown in FIGS. 3 and 9, all of these masters are also effective dates, sales items (rental revenue), unaccounted items (accounts receivable), advance receipts (advance receipts), deposit items (provisional receipts) ) Etc. may be included.

  The billing data 106c and the deposit data 106d are information input in advance by an operator or the like, and are information necessary for creating a journal. As shown in FIG. 3 and FIG. 9, the billing data 106c and the deposit data 106d include the input property identification information (property name), the input management item identification information (management item), and the input amount (respectively billed). Amount and deposit amount). The billed amount is an amount corresponding to the office rent, that is, an amount billed to the other party that rents the building as rental. The deposit amount is an amount corresponding to the office rent, that is, the amount deposited from the other party that rents the building for rent. As shown in FIGS. 3 and 9, the billing data 106c and the deposit data 106d may further include items such as a recording date and a deposit date, respectively.

  The slip classification master 106g includes items such as a reference classification and a slip classification as shown in FIG. If the journal to be created is a deposit journal for the second journal for simulating system shown in the journal (1) and (2) in FIG. 18, the slip classification 13 is assigned, and the journal (3) and FIG. In the case of the revenue recording journal of the second journal for simulating system shown in (4), the slip classification 12 is assigned. On the other hand, in the case of the journal entry (5) and the third journal entry for cooperation with the simulation system shown in (6) in FIG. 18, the slip classification 33 is assigned, and the journals (7) and (8) in FIG. The slip classification 32 is assigned in the case of the revenue recording journal of the third journal for the simulation system shown. By selecting the slip classification, the operator can output a desired journal entry for simulation system as BS, PL, or the like.

  The control unit 102 is a CPU that controls the journal creation apparatus 100 in an integrated manner. 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 control unit 102 is functionally conceptual (1) the input property identification information and management item identification information match the property identification information and management item identification information included in the first master, and the first If the subject attribute category included in the master is a category that is not created, create the first journal entry as the first journal creation means to create the first journal entry for accounting system linkage that includes the receipt journal that describes the entered amount And (2) the inputted property identification information and management item identification information coincide with the property identification information and management item identification information included in the second master, and are included in the second master. If the subject attribute category is a category that is not created, the second journal creator creating the second journal for simulating system including the receipt journal that describes the input amount And (3) the inputted property identification information and management item identification information coincide with the property identification information and management item identification information included in the third master, and When the subject attribute classification included in the three masters is the classification to be created, the simulation system cooperation third including the receipt journal in which the input amount is described and the revenue accounting journal in which the input amount is described And a third journal creation unit 102c as third journal creation means for creating a journal. The details of the processing executed by each unit are described in [3. Specific Example of Processing] will be described.

[3. Specific example of processing]
Hereinafter, specific examples of the processing according to the present embodiment will be described with reference to FIGS. 4 to 8 and FIGS. In addition, as described above, in this embodiment, since the three journals of the first journal for accounting system cooperation, the second journal for simulation system cooperation, and the third journal for simulation system cooperation are created in this embodiment, The items will be described in this order.

[3-1. Creation of first journal entry for accounting system linkage]
First, the creation of the first journal for accounting system cooperation will be described in detail with reference to journals (1) to (4) in FIGS.

Journal of (1): Deposit Journal of Kyobashi Building (SPC) As shown in FIG. 4, the first journal creation unit 102a receives the entered property identification information and management item identification information (Kyobashi Building (SPC in the deposit data 106d). ) And office rent) match the property identification information and management item identification information (Kyobashi Building (SPC) and office rent in the account master 106b) included in the account master 106b, and the account master 106b. If the item attribute category included in the item is a category that is not created (2 deposit / advancement), a deposit journal that describes the input amount (64,800 yen in the deposit data 106d) is created.

  Specifically, as shown in FIG. 4, when the item attribute category in the account item master 106b is the category not created (2 deposit / advancement), a deposit journal is generated at the deposit date, and the contents of the journal As shown in (1) of FIG. 8, the item of CASH (input amount of 64,800 yen) is entered in the debit and the item of deposit item (provisional deposit 64,800 yen) is entered in the credit. A journal entry is created.

(3) Journal (not created): Kyobashi Building (SPC) revenue recording journal The first journal creation unit 102a, as shown in FIG. ], As described in the journal (1), if it is the same and the category is not created (2 deposit / replacement), the revenue accounting journal is not created.

  Specifically, as shown in FIG. 6, when the item attribute category in the account item master 106b is the category not created (2 deposit / advancement), the deposit item is recorded as of the payment date. As a result, no journal entry for income is recorded at the date of recording.

Journal of (2): Deposit journal of Otemachi Building The first journal creation unit 102a selects this item [3-1. In the journal creation of (1), the management item identification information (the item of office rent of Otemachi Building in the deposit data 106d) is not matched and as shown in FIG. If the property item identification information included in the management item master 106a (the item of office rent in the management item master 106a) matches, the input amount (54,000 yen in the payment data 106d) is entered. Journal entries may be created.

  Specifically, as shown in FIG. 5, when the item attribute category in the management item master 106a is the category to be created (1 sales / purchase), income is recorded as of the date of occurrence. Then, the non-accrual course or the pre-paid course is the counter account of CASH. Specifically, when the recording date in the billing data 106c is earlier than the payment date in the deposit data 106d, a deposit journal is created in which the item of CASH is described in the debit and the item of the unaccounted item is described in the credit. On the other hand, when the recording date (2017/01/20) in the billing data 106c is the same as or later than the deposit date (2016/12/31) in the deposit data 106d as shown in FIG. As for the item of the input amount of 54,000 yen, the item of the advance subject (advance receipt 54,000 yen) is described in the credit, and a deposit journal as shown in (2) of FIG. 8 is created.

Journal of (4): Otemachi Building Revenue Recording Journal The first journal creation unit 102a selects this item [3-1. ] In the journal creation of (1), and the input management item identification information (the item of office rent of Otemachi Building in the billing data 106c) as shown in FIG. In the case where the property item identification information included in the management item master 106a (the item of office rent in the management item master 106a) is matched, the input amount (54,000 yen in the billing data 106c) is entered. A journal entry may be created.

  Specifically, as shown in FIG. 7, if the subject attribute category in the management item master 106a is the category to be created (1 sales / purchase), the revenue is recorded as of the date of occurrence, so the revenue is recorded. In the journal, the unaccounted item or the pre-received item is the counter account of the sales item. Specifically, when the recording date in the billing data 106c is earlier than the payment date in the deposit data 106d, an income recording journal is created in which the item of the unaccrued item is described in the debit and the item of the sales item is described in the credit. . On the other hand, when the recording date (2017/01/20) in the billing data 106c is the same as or later than the deposit date (2016/12/31) in the deposit data 106d as shown in FIG. The item of the subject (advance receipt 54,000 yen), the item of the sales item (input amount 54,000 yen) is written in the credit, and the income accounting journal as shown in (4) of FIG. 8 is created. In addition, 54,000 yen in the credit of the journal of (4) of FIG.

  As described above, the first journal creation unit 102a includes the journal of (1): the Kyobashi Building (SPC) deposit journal, and (3): the accounting system linkage that does not include the Kyobashi Building (SPC) revenue recording journal. One journal can be created. Further, the first journal creation unit 102a includes, as the journals included in the first journal for accounting system cooperation, the journal of (2): deposit journal of Otemachi Building and the journal of (4): revenue recording journal of Otemachi Building. May be created. FIG. 8 shows the first journal entry for accounting system cooperation comprising the created journal entries (1), (2) and (4).

[3-2. Creation of second journal for linking simulation system]
Next, creation of the second journal for simulation system cooperation will be described in detail with reference to journals (1) to (4) in FIGS.

Journal of (1): Deposit Journal of Kyobashi Building (SPC) As shown in FIG. 10, the second journal creation unit 102b, except for referring to the settlement journal master 106e instead of the account master 106b, 1. In the same manner as the journal entry (1) of], a deposit journal that describes the input amount (64,800 yen in the deposit data 106d) is created. The contents of the created deposit journal are described in [3-1. The description is omitted because it is the same as the journal (1) in FIG. 18, but the details are as shown in the journal (1) in FIG. When the deposit journal is created, the slip classification becomes “13: settlement journal_payment”.

Journal entry (3) (not created): Kyobashi Building (SPC) revenue accounting journal The second journal creation section 102b refers to the settlement journal master 106e instead of the account master 106b as shown in FIG. [3-1. ] In the same way as (3) of], the income accounting journal is not created.

Journal of (2): Deposit journal of Otemachi Building As shown in FIG. 11, the second journal creation unit 102b refers to the above [3-1. Except that the management item master 106a is referred to instead of the account master 106b. ] In the same way as the journal of (2), a deposit journal describing the input amount (54,000 yen in the deposit data 106d) may be created. The contents of the created deposit journal are described in [3-1. The description is omitted because it is the same as the journal (2) in FIG. 18, but the details are as shown in journal (2) in FIG. When the deposit journal is created, the slip classification becomes “13: settlement journal_payment”.

Journal of (4): Revenue accounting journal of Otemachi Building As shown in FIG. 13, the second journal creation unit 102 b is the above described [3-1 except that it refers to the management item master 106 a instead of the account master 106 b. . ] In the same manner as the journal of (4), an income accounting journal describing the input amount (54,000 yen in the billing data 106c) may be created. The details of the revenue accounting journal are as described in [3-1. The description is omitted because it is the same as that in (4), but the details are as shown in journal (4) in FIG. When the revenue recording journal is created, the slip classification becomes “12: settlement journal_revenue”.

  As described above, the second journal creation unit 102b includes (1) journal entry: Kyobashi Building (SPC) receipt journal entry, and (3): Kyobashi Building (SPC) revenue account journal entry. Two journals can be created. Further, the second journal creation unit 102b includes, as the journals included in the second journal for cooperation with the simulation system, the journal of (2): deposit journal of Otemachi Building and the journal of (4): revenue recording journal of Otemachi Building. May be created. FIG. 18 shows a second journal for simulating system comprising the created journals (1), (2) and (4).

[3-3. Creation of third journal for linking simulation system]
Finally, creation of the third journal entry for cooperation with the simulation system will be described in detail with reference to journal entries (5) to (8) in FIGS.

Journal of (5): Deposit Journal of Kyobashi Building (SPC) As shown in FIG. 14, the third journal creation unit 102c receives the entered property identification information and management item identification information (Kyobashi Building (SPC in the deposit data 106d). ) And office rent) match the property identification information and management item identification information (Kyobashi Building (SPC) and office rent in the actual journal master 106f) included in the actual journal master 106f, and the actual journal master 106f. If the item attribute category included in the category is the category to be created (1 sales / income), a deposit journal is created in which the input amount (64,800 yen in the deposit data 106d) is described.

  Specifically, as shown in FIG. 14, when the item attribute category in the actual journal master 106f is the category to be created (1 sales / purchase), income is recorded as of the date of occurrence, so that the deposit journal Then, the non-accrual course or the pre-paid course is the counter account of CASH. Specifically, when the recording date in the billing data 106c is earlier than the payment date in the deposit data 106d, a deposit journal is created in which the item of CASH is described in the debit and the item of the unaccounted item is described in the credit. On the other hand, as shown in FIG. 14, when the recording date (2017/01/20) in the billing data 106c is the same as or later than the deposit date (2016/12/31) in the deposit data 106d, As for the item of the input amount 64,800 yen, the item of the advance subject (advance receipt 64,800 yen) is described in the credit, and a deposit journal as shown in (5) of FIG. 18 is created. When the deposit journal is created, the slip classification is “33: physical conversion journal_payment”.

Journal of (7): Revenue accounting journal of Kyobashi Building (SPC) As shown in FIG. ], As described in the journal of (5), if it is the same and the category to be created (1 sales / purchase), the input amount (64,800 yen in the billing data 106c) is Create the listed revenue postings.

  Specifically, as shown in FIG. 16, if the item attribute category in the actual journal master 106f is the category to be created (1 sales / purchase), the revenue is recorded as of the date of occurrence. In the journal, the unaccounted item or the pre-received item is the counter account of the sales item. Specifically, when the recording date in the billing data 106c is earlier than the payment date in the deposit data 106d, an income recording journal is created in which the item of the unaccrued item is described in the debit and the item of the sales item is described in the credit. . On the other hand, when the recording date (2017/01/20) in the billing data 106c is the same as or later than the deposit date (2016/12/31) in the deposit data 106d as shown in FIG. The item of the subject (advance receipt 64,800 yen), the item of the sales item (input amount 64,800 yen) is written in the credit, and the income accounting journal as shown in (7) of FIG. 18 is created. In addition, 64,800 yen in the credit of the journal of (7) in FIG. 18 is calculated by the calculation of the amount of 60,000 yen excluding tax + 4,800 yen of consumption tax. When the revenue recording journal is created, the slip classification becomes “32: physical conversion journal_revenue”.

Journal of (6): Deposit journal of Otemachi Building The third journal creation unit 102c selects [3-3. ] In the journal entry creation of (5), as shown in FIG. 15, the input management item identification information (the item of office rent of Otemachi Building in the deposit data 106d) is If the property item identification information included in the management item master 106a (the item of office rent in the management item master 106a) matches, the input amount (54,000 yen in the payment data 106d) is entered. Journal entries may be created. The specific method for creating a deposit journal is described in [3-3. ], The description is omitted. The created deposit journal is shown in (6) of FIG. When the deposit journal is created, the slip classification is “33: physical conversion journal_payment”.

Journal of (8): Revenue accounting journal of Otemachi Building The third journal creation unit 102c selects [3-3. ] In the journal entry creation of (5), and as shown in FIG. 17, the input management item identification information (item called office rent of Otemachi Building in the billing data 106c) is In the case where the property item identification information included in the management item master 106a (the item of office rent in the management item master 106a) is matched, the input amount (54,000 yen in the billing data 106c) is entered. A journal entry may be created. The specific method for posting revenue is described in [3-3. ], Which is the same as the journal entry creation in (7). The generated revenue accounting journal is shown in (8) of FIG. Note that 54,000 yen in the journal credit of (8) in FIG. 18 is calculated by the calculation of the amount of 50,000 yen excluding tax + 4,000 yen of consumption tax. When the revenue recording journal is created, the slip classification becomes “32: physical conversion journal_revenue”.

  In this way, the third journal creation unit 102c generates the third journal for simulating the system including the journal of (5): deposit journal of Kyobashi Building (SPC) and (7): the journal of revenue recording of Kyobashi Building (SPC). Can be created. Further, the third journal creation unit 102c includes, as journals included in the third journal for cooperation with the simulation system, a journal of (6): a deposit journal of Otemachi Building and a journal of (8): an income recording journal of Otemachi Building. May be created. FIG. 18 shows a third journal entry for cooperation with the simulation system including the created journal entries (5) to (8).

  As described above, [3-1. ] To [3-3. ] May be output as BS, PL, etc., or may be output as a total balance trial calculation table as shown in the print example of FIG.

  Thus, according to the journal creation apparatus 100 according to the present embodiment, the first journal for accounting system cooperation, the second journal for simulation system cooperation, and the third journal for simulation system cooperation can be created at the same time. This eliminates the need for the operator to re-enter another system each time when inquiring about these journals as in the prior art. Therefore, the present invention is very excellent in terms of operability and the like. It can be said that there is.

  Further, according to the journal creation apparatus 100 according to the present embodiment, when the category that does not create the revenue accounting journal is selected as the item attribute category in the master, only the receipt journal is generated and the category for generating the revenue accounting journal is set. When selected, it is possible to switch the journal to be generated, such as generating a revenue accounting journal in addition to the deposit journal. For this reason, if the subject attribute classification in the master is selected according to the type of property (own property or SPC property), the journal to be generated can be switched according to the type of property.

[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.

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

  For example, the processing functions provided in the journal creation device 100, particularly the processing functions performed by the control unit 102, are realized entirely or arbitrarily 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 a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment. 100 mechanically read. 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.

  The computer program may be stored in an application program server connected to the journal creation apparatus 100 via an arbitrary network, and may be downloaded in whole or in part as necessary. is there.

  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, etc.), DVD (Digital Digital, Trademark) Any “portable physical media It is intended to include. Therefore, a recording medium storing a program for executing the processing or processing method described in this specification also constitutes the present invention.

  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 106 are storage devices 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. Programs, tables, databases, web page files, and the like.

  The journal creation 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 connected to an arbitrary peripheral device. Further, the journal creation device 100 may be realized by installing software (including a program or data) that realizes the processing described in the present embodiment in the device.

  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 property management industry, the real estate management industry, and the like.

100 Journal creation device
102 Control unit
102a First journal creation section
102b Second journal creation part
102c Third journal creation section
104 Communication interface
106 Storage unit
106a Control Item Master
106b Account master
106c Billing data
106d Deposit data
106e Settlement journal entry master
106f Actual journal master
106g Document classification master
108 Input / output interface
112 Input device
114 Output device 200 Server 300 Network

Claims (4)

A journal creation device that includes a control unit and a storage unit, and creates a journal for a certain property,
In the storage unit,
The first master, second master, and third master are stored,
All of these masters include property identification information, management item identification information, and item attribute classification, and the item attribute classification is a classification for creating or not creating a revenue accounting journal,
The controller is
Classification in which the entered property identification information and management item identification information match the property identification information and management item identification information included in the first master, and the subject attribute classification included in the first master is not created The first journal creation means for creating a first journal for accounting system linkage including a receipt journal in which the entered amount is described;
The input property identification information and management item identification information match the property identification information and management item identification information included in the second master, and the subject attribute classification included in the second master is not created. If it is a category, second journal creation means for creating a second journal for simulation system cooperation including a receipt journal in which the input amount is described;
The inputted property identification information and management item identification information match the property identification information and management item identification information included in the third master, and the subject attribute classification included in the third master creates the item If it is a classification, a third journal creation means for creating a third journal for simulating the system including a receipt journal in which the input amount is described and a revenue accounting journal in which the input amount is described;
Providing
Journal creation device characterized by The property is owned by a special purpose company;
The journal creation apparatus according to claim 1. A journal creation method for creating a journal for a certain property executed by an information processing apparatus including a control unit and a storage unit,
In the storage unit,
The first master, second master, and third master are stored,
All of these masters include property identification information, management item identification information, and item attribute classification, and the item attribute classification is a classification for creating or not creating a revenue accounting journal,
Executed by the control unit,
Classification in which the entered property identification information and management item identification information match the property identification information and management item identification information included in the first master, and the subject attribute classification included in the first master is not created If so, a first journal creation step for creating a first journal for accounting system linkage including a receipt journal in which the entered amount is described,
The input property identification information and management item identification information match the property identification information and management item identification information included in the second master, and the subject attribute classification included in the second master is not created. If it is a classification, a second journal creation step for creating a second journal for simulating system including a receipt journal in which the input amount is described;
The inputted property identification information and management item identification information match the property identification information and management item identification information included in the third master, and the subject attribute classification included in the third master creates the item If it is a category, a third journal creation step for creating a third journal for cooperation with a simulation system including a receipt journal in which the input amount is described and a revenue accounting journal in which the input amount is described;
Including,
A journal creation method characterized by A journal creation program for creating a journal for a certain property to be executed by an information processing apparatus including a control unit and a storage unit,
In the storage unit,
The first master, second master, and third master are stored,
All of these masters include property identification information, management item identification information, and item attribute classification, and the item attribute classification is a classification for creating or not creating a revenue accounting journal,
For causing the control unit to execute,
Classification in which the entered property identification information and management item identification information match the property identification information and management item identification information included in the first master, and the subject attribute classification included in the first master is not created If so, a first journal creation step for creating a first journal for accounting system linkage including a receipt journal in which the entered amount is described,
The input property identification information and management item identification information match the property identification information and management item identification information included in the second master, and the subject attribute classification included in the second master is not created. If it is a classification, a second journal creation step for creating a second journal for simulating system including a receipt journal in which the input amount is described;
The inputted property identification information and management item identification information match the property identification information and management item identification information included in the third master, and the subject attribute classification included in the third master creates the item If it is a category, a third journal creation step for creating a third journal for cooperation with a simulation system including a receipt journal in which the input amount is described and a revenue accounting journal in which the input amount is described;
Including,
A journal creation program characterized by

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