JP2019160144A - Classification data preparation device, method for creating classification data, and classification data creation program - Google Patents

Abstract

To provide a classification data preparation device, a method for creating classification data, and a classification data creation program which can create classification data including the amount divided in proportion to the rate of ownership among owners for a property and the respective items of an account for the owners.SOLUTION: In the embodiment, (1) the proportionally divided amounts for owners are calculated by dividing the rent kept for a tenant which is moving in a property in proportion to the ownership rate among owners, and (2) classification data is created including the proportionally divided amounts for the owners and the items of an account for the owners.SELECTED DRAWING: Figure 6

Description

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

  Patent Document 1 discloses a real estate lease management method and a real estate lease management system that can become a real estate owner who can secure a stable income with relatively inexpensive funds (see paragraph 0007 of Patent Document 1). Further, Patent Document 1 discloses that when the real estate is shared, the rent income and the real balance are all divided by the number of sharers (see paragraph 0136 of Patent Document 1). ).

JP 2007-58550 A

  As described above, in the case of managing properties related to the sharing of a plurality of owners, there are often cases in which the respective ownership ratios of the plurality of owners exist. For this reason, when creating journal data based on the amount related to the property, it is necessary to use journal data including an apportioned amount obtained by apportioning the amount according to the ownership ratio and account items corresponding to the plurality of owners. However, it has been difficult in the past to automatically create the journal data.

  Specifically, when the ownership ratio of a certain property is “20% for the company, 30% for the other owner A, 50% for the other owner B”, the deposit was made by the tenant occupying the certain property. If the rent of 100,000 yen is apportioned according to the ownership ratio, the apportionment amount will be 100,000 yen x 20% = 20,000 yen for the company and 100,000 yen x 30% = 30, for the other owner A. For 000 yen and other owner B, 100,000 yen x 50% = 50,000 yen. Then, when creating journal data using the apportioned amount, for example, about 20,000 yen for its own company, income is recorded as the account item “advance receipt”, while 30,000 for the other owner. Yen and 50,000 yen can be said to be the amounts temporarily deposited by the company for remittance to the other owners. For example, the journal data recorded as the account item “deposit” is created. Become. However, it has been difficult in the past to automatically create the journal data.

  The present invention has been made in view of the above problems, and creates journal data including a prorated amount according to the ownership ratio of a plurality of owners for a property and account items corresponding to each of the plurality of owners. An object of the present invention is to provide a journal data creation device, journal data creation method, and journal data creation program.

  In order to solve the above-described problems and achieve the object, a journal data creation device according to the present invention is a journal data creation device including a control unit and a storage unit, and the storage unit includes a plurality of items about a property. Account items corresponding to each of the plurality of owners in the journal data based on the ownership ratio of each owner and the amount related to the property are stored in association with each other, and the control unit stores the amount of the plurality of owners. Apportionment execution means for calculating apportioned amounts for each of the plurality of owners by apportioning according to the respective ownership ratios, and apportionment items corresponding to the apportioned amounts for each of the plurality of owners and the plurality of owners, respectively. And journal data creating means for creating journal data including:

  The journal data creating apparatus according to the present invention is characterized in that the amount is a rent or a security deposit of the property.

  The journal data creation method according to the present invention is a journal data creation method executed by an information processing apparatus including a control unit and a storage unit, and the storage unit has a respective ownership ratio of a plurality of owners for the property. And account items corresponding to each of the plurality of owners in the journal data based on the amount related to the property are stored in association with each other, and the control unit executes the amount of money for each of the plurality of owners. The apportionment execution step of calculating the apportionment amount for each of the plurality of owners by apportioning according to the ownership ratio, the apportionment amount for each of the plurality of owners, and the account items corresponding to each of the plurality of owners. Including a journal data creation step for creating journal data including the journal data.

  The journal data creation program according to the present invention is a journal data creation program for causing an information processing apparatus including a control unit and a storage unit to execute the journal data creation program, and each of the ownerships of a plurality of owners of the property is stored in the storage unit. Account items corresponding to each of the plurality of owners in the journal data based on the ratio and the amount related to the property are stored in association with each other, and the amount to be executed by the control unit is stored in the plurality of owners. An apportionment execution step for calculating an apportioned amount for each of the plurality of owners by apportioning according to the respective ownership ratios, and an apportionment item corresponding to each of the apportioned amount and each of the plurality of owners. And a journal data creation step for creating journal data including To.

  According to the present invention, journal data including an apportionment amount according to the ownership ratio of a plurality of owners for a certain property and account items corresponding to each of the plurality of owners can be created.

FIG. 1 is a block diagram illustrating an example of a configuration of a journal data creation apparatus. FIG. 2 is a diagram showing an example of specific contents in the billing details data, the ownership ratio master, and the remittance data. FIG. 3 is a diagram showing an example of specific contents in the billing details data, the ownership ratio master, and the ownership calculation work. FIG. 4 is a diagram illustrating an example of a screen for registering information in the management item master when the management item is “rent”. FIG. 5 is a diagram illustrating an example of specific contents in the billing details data, equity apportionment data, and payment application data, and specific contents in the management item master when the management item is “rent”. FIG. 6 is a diagram illustrating an example of journal data created based on rent deposited from a tenant. FIG. 7 is a diagram illustrating an example of a screen for registering information in the management item master when the management item is “deposit”. FIG. 8 is a diagram illustrating an example of specific contents in the billing details data, equity apportionment data, and deposit application data, and specific contents in the management item master when the management item is “deposit”. FIG. 9 is a diagram illustrating an example of journal data created based on a deposit deposited from a tenant.

  Hereinafter, embodiments of a journal data creation device, a journal data creation method, and a journal data creation program will be described in detail with reference to the drawings. In addition, this invention is not limited by this embodiment. Hereinafter, a specific configuration and operation will be described.

[1. Constitution]
An example of the configuration of the journal data 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 data creation apparatus 100. Hereinafter, a specific configuration and operation will be described.

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

  The journal data 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 data creation apparatus 100 is connected to be communicable via an arbitrary communication path.

  The communication interface unit 104 communicatively connects the journal data 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 data 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 such as various masters described later may be stored in the server 200, for example.

  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, and the input device 112 may be described as the keyboard 112 or the 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, for example, billing details data 106a, ownership ratio master 106b, equity calculation work 106c, equity apportionment data 106d, remittance data 106e, receipt application data 106f, management item master 106g, journal entries, and the like. Data 106h.

  The billing details data 106a is data for managing a billing amount for a tenant occupying a property, for example. As shown in FIGS. 2 and 3, the billing details data 106a is, for example, billing details identification data (billing payment SEQ) for identifying billing details, billing destination identification data (customer) for identifying billing , Property identification data to identify properties (property), amount type identification data (control items) to identify the type of amount related to property, ownership ratio code, start month, end month of the month, and property Including the amount (amount), etc., as shown in FIG. 5 and FIG. The amount related to the property is, for example, a rent or a security deposit of the property. The meaning of the ownership ratio code, the start month of the relevant month, and the end month of the relevant month will be described in the explanation part of the apportionment execution unit 102a below.

  The ownership ratio master 106b is, for example, a master for managing the ownership ratio of each of a plurality of owners for the property. As shown in FIG. 2, for example, the ownership ratio master 106b includes the property identification data (property), the ownership ratio code, the revision date, owner identification data for identifying the plurality of owners (component suppliers), property Including the ownership ratio (ratio) of each of the plurality of owners and the rounding processing division. The meaning of the ownership ratio code, the date of revision, and the rounding process classification will be described in the explanation section of the apportionment execution unit 102a below. Note that owner A and owner B shown in FIG. 2 are owners other than their own (other owners).

  The equity calculation work 106c is data for managing, for example, an apportioned amount that is a result of apportioning an amount related to the property according to the ownership ratio. As shown in FIG. 3, the equity calculation work 106 c includes, for example, the billing specification identification data (billing payment SEQ), the billing destination identification data (customer), the corresponding month, the equity ratio (ratio), and the fraction processing classification. And an apportioned amount that is a result of apportioning the amount related to the property according to the ownership ratio. The meaning of the relevant month and the fraction processing classification and the method of calculating the apportioned amount will be described in the explanation part of the apportioning execution unit 102a below.

  The equity apportionment data 106d is, for example, a part of information included in the equity calculation work 106c. As shown in FIGS. 5 and 8, the equity apportionment data 106d includes, for example, the billing specification identification data (billing payment SEQ), the billing destination identification data (customer), the apportioned amount (amount), and the like.

  The remittance data 106e is data for managing, for example, the remittance amount to be remittance to the other owner among the amounts related to the property deposited by the company. As shown in FIG. 2, the remittance data 106d includes, for example, the billing destination identification data (customer), the amount type identification data (management item), and the remittance amount (amount) to be remittance to the other owner.

  The deposit application data 106f is data for managing the deposit amount from the tenant, for example. As shown in FIGS. 5 and 8, the receipt application data 106f includes, for example, receipt details identification data (receipt NO) for identifying receipt details, the bill details identification data (billing payment SEQ), It includes an application date (application date) and an application amount (application amount) for the payment amount.

  The management item master 106g is a master for managing, for example, account items corresponding to the plurality of owners in the journal data based on the amount related to the property. As shown in FIG. 5 and FIG. 8, the management item master 106g is, for example, an item that indicates the amount type identification data (management item), an account item corresponding to each of the plurality of owners, and an attribute of the account item. Includes attribute classification.

  As the account items, for example, “rental income” that is a sales account item, “preceding item” that is an advance account item, “accrual account” that is an account account receivable, and “deposit” that is a deposit account item, and “Deposit” is raised. Of these four account items, the sales account item, the unaccounted account item, and the unaccounted account item are account items related to sales and purchases, and therefore belong to the item attribute classification “1: Sales / Purchase”. On the other hand, since the deposit account item is an account item related to deposit and advance, it belongs to the item attribute classification “2: deposit / advance”.

  The relationship between the plurality of owners and the account item will be described using a specific example. In the management item master 106c of FIG. 5, “rent income” as a sales account item and “advance receipt” as an advance account item are account items corresponding to the company. “Deposits”, which is a min.), Is an account item corresponding to other owner A and other owner B. In addition, in the management item master 106c of FIG. 8, the deposit account item “deposit” and the advance account item “advance receipt” are account items corresponding to the company, and the deposit account item ( “Deposit” for other owners is an account item corresponding to other owner A and other owner B.

  Considering the relationship between the plurality of owners and the account items shown in the management item master 106g in FIG. 5 and the relationship between the plurality of owners and the ownership ratio shown in the ownership ratio master 106b in FIG. Is managed by linking the sales account item “rent income”, the advance account item “advance receipt”, and the ownership ratio “20%”. For other owner A, the deposit account item “deposit” and the ownership ratio “30%” is linked and managed, and for other owner B, the deposit account item “deposit” and the equity ratio “50%” are linked and managed. In other words, the storage unit 106 stores the ownership ratio of each of the plurality of owners for the property and the account items corresponding to the plurality of owners in the journal data based on the amount related to the property. Will be.

  The journal data 106h is, for example, journal data created based on the amount related to the property. As shown in FIG. 2, the journal data 106h includes, for example, an amount related to the property (CASH 100,000), the owner identification data (owner A and owner B), and the apportioned amount for each of the plurality of owners (for the owner A). Apportioned amount 30,000, apportioned amount 50,000 for owner B and apportioned amount 20,000 for own company, and account corresponding to each of the above-mentioned owners (account “deposit” for owner A, account “account for owner B” Money ”and the company ’s account“ advance payment ”).

  The control unit 102 is a CPU or the like that comprehensively controls the journal data creation apparatus 100. 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. Execute.

  The control unit 102 is functionally conceptually, for example, (1) as an apportionment execution unit that calculates an apportionment amount for each of the plurality of owners by apportioning the amount according to the ownership ratio of each of the plurality of owners. An apportionment execution unit 102a, and (2) a journal data creation unit 102b as journal data creation means for creating journal data including the apportionment amount for each of the plurality of owners and the account items corresponding to the plurality of owners. And.

  The apportioning execution unit 102a calculates the apportioning amount for each of the plurality of owners by apportioning the amount relating to the property according to the ownership ratio of each of the plurality of owners.

  Specifically, how the apportionment execution unit 102a calculates the apportioned amount in the equity calculation work 106c shown in FIG. 3 when the specific contents in the billing details data 106a and the ownership ratio master 106b are as shown in FIG. Explain what to do.

  First, the apportionment of the amount of 100,000 yen included in the billing details of “billing payment SEQ: 111” in the billing details data 106a of FIG. 3 will be described. The apportionment execution unit 102a obtains an ownership ratio (ratio) associated with the same ownership ratio code “01” included in the billing details of “billing payment SEQ: 111” in FIG. 3 from the ownership ratio master 106b in FIG. To do. Referring to the ownership ratio master 106b in FIG. 3, the ownership ratio linked to the ownership ratio code “01” is the ownership ratio of the revision date “1900/01/01” (owner A is 30%, owner B is 50%, own company Is 20%) and the ownership ratio of the revised date "May 01, 2017" (owner A is 40%, own company is 60%). Here, since the corresponding month start month and end month end month in the billing statement of “billing payment SEQ: 111” in FIG. 3 are both “2017/04”, the amount of 100,000 yen included in the billing statement is In the case of apportionment, the shareholding ratio (owner A is 30%, owner B is 50%, and the company is 20%) on the revision date “1900/01/01” is used. . That is, as shown in the record (1) of the equity calculation work 106c in FIG. 3, the apportioning execution unit 102a sets the apportioning amount for the owner A to 100,000 yen × ownership ratio 30% = 30,000 yen. As shown in the record (2) of the equity calculation work 106c in FIG. 3, the apportioned amount for owner B is calculated as 100,000 yen × owner B's ownership ratio 50% = 50,000 yen, As shown in the record (3) of the equity calculation work 106c in FIG. 3, the apportioned amount for the company is calculated as 100,000 yen × owner's equity ratio 20% = 20,000 yen.

  Next, an apportionment of the amount of 100,000 yen included in the billing details of “billing payment SEQ: 112” in the billing details data 106a of FIG. 3 will be described. By the same method as described in the previous paragraph, the apportionment execution unit 102a obtains the ownership ratio (owner A is 30%, owner B is 50%) from the ownership master 106b in FIG. , Own 20%) and the ownership ratio (owner A 40%, own 60%) of the revised date "May 01, 2017". Here, since the corresponding month start month and end month end month in the billing statement of “billing payment SEQ: 112” in FIG. 3 are both “2017/05”, the amount of 100,000 yen included in the billing statement is At the time of apportionment, the shareholding ratio (owner A is 40%, own company is 60%) of the revised date “May 01, 2017” will be used. That is, as shown in the record (4) of the equity calculation work 106c in FIG. 3, the apportionment execution unit 102a sets the apportionment amount for owner A to 100,000 yen × ownership ratio 40% of owner A = 40,000 yen. As shown in the record (5) of the equity calculation work 106c in FIG. 3, the apportioned amount for the company is calculated as 100,000 yen × owner's equity ratio 60% = 60,000 yen.

  Finally, the apportionment of the amount of 900,000 yen included in the billing details of “billing payment SEQ: 113” in the billing details data 106a of FIG. 3 will be described. By the same method as described in the previous paragraph, the apportionment execution unit 102a obtains the ownership ratio (owner A is 30%, owner B is 50%) from the ownership master 106b in FIG. And 20% by the company) and the ownership ratio (owner A is 40%, the company is 60%) on the revised date "May 01, 2017". Here, in the billing details of “billing payment SEQ: 113” in FIG. 3, the start month of the corresponding month is “2017/04” and the end month of the corresponding month is “2017/06”. Will use the ownership ratio (30% for owner A, 50% for owner B and 20% for our company) on the revised date “1900/01/01”, while “2017/05” and “2017 / For “06”, the shareholding ratio (owner A is 40%, own 60%) of the revised date “May 01, 2017” will be used. That is, the apportionment execution unit 102a first divides 900,000 yen by the number of corresponding months (that is, March from “2017/04” to “2017/06”) to obtain 900,000 yen ÷ 3. = 300,000 yen. Then, as shown in the record (6) of the equity calculation work 106c in FIG. 3, the apportionment execution unit 102a sets the apportioned amount of “2017/04” for owner A to 300,000 yen × the ownership ratio of owner A 30 % = 90,000 yen, and as shown in the record (7) of the equity calculation work 106c in FIG. 3, the apportioned amount of “2017/04” for owner B is 300,000 yen × owner B's equity The ratio is calculated as 50% = 150,000 yen, and as shown in the record (8) of the equity calculation work 106c in FIG. 3, the prorated amount of “2017/04” for the company is 300,000 yen × owner's equity The ratio is calculated as 20% = 60,000 yen, and as shown in the record (9) of the equity calculation work 106c in FIG. 3, the prorated amount of “2017/05” for owner A is 300,000 yen × owner A Equity ratio Calculate as 40% = 120,000 yen, and as shown in the record (10) of the equity calculation work 106c in Fig. 3, the apportioned amount of "2017/05" for your company is 300,000 yen x your company's ownership ratio 60% = 180,000 yen, and as shown in the (11) record of the equity calculation work 106c in FIG. 3, the prorated amount of “2017/06” for owner A is 300,000 yen × owner A ’s The shareholding ratio is calculated as 40% = 120,000 yen, and as shown in the record (12) of the equity calculation work 106c in FIG. 3, the prorated amount of “2017/06” for the company is 300,000 yen x the company's own The equity ratio is calculated as 60% = 180,000 yen.

  Although not applicable in the above example described with reference to FIG. 3, the apportionment execution unit 102a can also perform apportionment calculation as follows. That is, in the example of FIG. 3, the case of the revision at the beginning of the month (when the revision date is one day) has been described, but in the case of the revision within the month (when the revision date is not one day), apportionment is prorated. The execution unit 102a can perform daily calculation. In the example of FIG. 3, the apportioning amount is an integer. However, when the apportioning amount is a decimal, the apportioning execution unit 102a sets the interest ratio for which the rounding classification is set to “rounded off”. The apportioned amount calculated using the fractional value rounded off, and the apportioned amount calculated using the equity ratio for which the rounding classification is set to “adjustment” is calculated from the amount subject to apportionment. A value obtained by subtracting the rounded value can be used.

  The journal data creation unit 102b creates journal data 106h including a prorated amount for each of a plurality of owners and an account item corresponding to each of the plurality of owners. Details of the process executed by the journal data creation unit 102b are described in [2. Specific Example of Processing] will be described.

[2. Specific example of processing]
Hereinafter, specific examples of processing according to the present embodiment will be described in detail with reference to FIGS.

[2-1. Journal based on rent 100,000 yen]
In this item, the rent 100,000 yen that the company owns from a tenant occupying a certain property is accounted for the other owners, and the journal data that records the income for the company is created as shown in Figs. This will be described in detail.

  As preconditions, the specific contents in the billing details data 106a, the payment application data 106f and the management item master 106g are as shown in FIG. 5, and the ownership ratio in the ownership ratio master 106b is “owner A is 30%, owner The following explanation will be made assuming that B is 50% and the company is 20%.

  The specific contents in the management item master 106g can be set through the screen shown in FIG. Conventionally, there is only one type of journal that can be generated in one management item (for example, rent). Therefore, management items are registered separately for the company's own revenue recording journal and the other owner's deposit accounting journal. There was a need. On the other hand, in this embodiment, in addition to the journal setting tab for the company's own revenue recording journal (the “accounting linkage” tab in the upper screen of FIG. 4), the journal setting for deposit accounting journals for other owners is provided. By using the tab (“Accounting linkage (other owners) tab” in the lower screen of FIG. 4), in one management item (for example, rent), the company's own revenue accounting journal and the other owner's deposit accounting journal Both journals can be generated.

(1) Apportionment processing The apportionment execution unit 102a apportions the owner A by apportioning the 100,000 rent included in the billing details data 106a of FIG. 5 according to the ownership ratio set in the ownership ratio master 106b. The amount is 100,000 yen x 30% = 30,000 yen, the apportioned amount for owner B is 100,000 yen x 50% = 50,000 yen, and the apportioned amount for the company is 100,000 yen x 20% = 20 Calculated as 1,000 yen. A summary of these apportioned amounts is shown as equity apportionment data 106d in FIG.

(2) Journal data creation process In this item (2), journals created at the time of payment application (application date “2017/07/20” included in the payment application data 106f in FIG. 5) and income recording The description will be divided into the journal created at the time (accounting date “2017/08/31” included in the billing details data 106a in FIG. 5).

(2-1) Journal created at the time of payment application As shown in the journal data of (at the time of payment application) in FIG. 6, the journal data creation unit 102b makes the apportioned amount (apportioned amount 30,000 for owner A). Yen, apportioning amount 50,000 yen for owner B and apportioning amount 20,000 yen for own company) and account data 106h for application for payment application including the account items corresponding to each of the plurality of owners are created. Acquisition of account items corresponding to each of the plurality of owners will be described below.

  Account items corresponding to other owners will be described. Referring to the management item master 106g in FIG. 5, “deposit” is set as a deposit account item (for other owner) that is an account item for another owner. For this reason, the journal data creation unit 102b acquires “deposit” as the account item for the other owner A and the other owner B as shown in the journal data (at the time of deposit application) in FIG.

  More specifically, the journal data creation unit 102b generates journal data 106h according to the item attribute classification and account item setting of “accounting cooperation_owner” in the management item master 106g. If the subject attribute classification (for other owners) = "2: Deposit / Replacement", journal entries will occur as of the application date (2017/07/20). Since the journal pattern adopted at this time is “CASH / deposit account item”, the journal data 106h is generated using the “deposit account item (for other owners)” set in the management item master 106g. To do. In the case of an account item managed by a business partner, the business partner of the owner is linked.

  Explain the accounts corresponding to your company. Referring to the management item master 106g in FIG. 5, “rent income” is set as the sales account item that is the account for the company, and “advance payment” is set as the advance account item that is the account for the company. . Of these two account items, the sales account item is an account item used in a journal created when income is recorded. For this reason, as shown in the journal data of (at the time of deposit application) in FIG. 6, the journal data creation unit 102b acquires “advance receipt” which is the advance account item as the account item for the company.

  More specifically, the journal data creation unit 102b generates journal data 106h according to the item attribute classification and account item setting of “accounting cooperation” in the management item master 106g. If the item attribute classification = “1: Sales / Purchase”, income is recorded at the recording date “2017/08/31” included in the billing statement data 106a. Accounts receivable or unaccounted for accounts are CASH counterpart accounts. Whether the journal data creation unit 102b acquires an accrued account item or an advance account item is determined based on a recording date included in the billing details data 106a and a payment date (application date) included in the payment application data 106f. By comparison, it is determined as follows. That is, when the recording date included in the billing specification data 106a is earlier than the application date included in the payment application data 106f (the recording date included in the billing specification data 106a <the application date included in the payment application data 106f ), The journal data creation unit 102b obtains an accrued account item and adopts a journal pattern of “CASH / accrual account item”. On the other hand, when the accrual date included in the billing specification data 106a is after the application date included in the payment application data 106f (accounting date included in the billing specification data 106a ≧ application date included in the payment application data 106f ), The journal data creation unit 102b acquires the advance account item and adopts the journal pattern “CASH / previous account item”. In this example, since the recording date “2017/08/31” included in the billing statement data 106a is after the application date “2017/07/20” included in the payment application data 106f, the journal data creation unit 102 b creates a journal entry using the advance account item “advance receipt”.

(2-2) Journals Created at Income Recording Journal data creation unit 102b may create journal data 106h for revenue recording as shown in the journal data of (at the time of revenue recording) in FIG.

  Referring to the management item master 106g in FIG. 5, “rent income” is set as the sales account item that is the account for the company, and “advance payment” is set as the advance account item that is the account for the company. . Of these two account items, the sales account item is an account item used in a journal created when income is recorded. For this reason, as shown in the journal data in FIG. 6 (at the time of revenue recording), the journal data creation unit 102b acquires “rent income”, which is a sales account item, as the account item. Then, as a counterpart account item of “rent income” which is a sales account item, “advance receipt” which is an advance account item is acquired as follows.

  If the item attribute classification = “1: Sales / Purchase”, the journal entry for income generation occurs at the recording date “2017/08/31” included in the billing details data 106a. Whether the journal data creation unit 102b acquires an accrued account item or an advance account item is determined based on a recording date included in the billing details data 106a and a payment date (application date) included in the payment application data 106f. By comparison, it is determined as follows. That is, when the recording date included in the billing specification data 106a is earlier than the application date included in the payment application data 106f (the recording date included in the billing specification data 106a <the application date included in the payment application data 106f ), The journal data creation unit 102b acquires the unaccounted account item and adopts the journal pattern “accrued account item / sales account item”. On the other hand, when the accrual date included in the billing specification data 106a is after the application date included in the payment application data 106f (accounting date included in the billing specification data 106a ≧ application date included in the payment application data 106f In this case, the journal data creation unit 102b acquires the advance account item and adopts the journal pattern of “previous account item / sales account item”. In this example, since the recording date “2017/08/31” included in the billing statement data 106a is after the application date “2017/07/20” included in the payment application data 106f, the journal data creation unit 102 b creates a journal entry using the advance account item “advance receipt”.

[2-2. Journal entries based on a security deposit of 100,000 yen]
In this item, an example of creating journal data in which a deposit of 100,000 yen deposited by a company from a tenant occupying a certain property is recorded for other owners and income is recorded for the company is shown in FIG. This will be specifically described with reference to FIG.

  As a precondition, the specific contents in the billing details data 106a, the payment application data 106f and the management item master 106g are as shown in FIG. 8, and the ownership ratio in the ownership ratio master 106b is “owner A is 30%, owner The following explanation will be made assuming that B is 50% and the company is 20%. The specific contents in the management item master 106g can be set through the screen shown in FIG.

(1) Apportionment processing The apportioning execution unit 102a apportions the owner A by apportioning the 100,000 yen deposit included in the billing details data 106a of FIG. 8 according to the ownership ratio set in the ownership ratio master 106b. The amount is 100,000 yen x 30% = 30,000 yen, the apportioned amount for owner B is 100,000 yen x 50% = 50,000 yen, and the apportioned amount for the company is 100,000 yen x 20% = 20 Calculated as 1,000 yen. A summary of these apportioned amounts is shown as equity apportionment data 106d in FIG.

(2) Journal Data Creation Processing As shown in the journal data in FIG. 9 (at the time of payment application), the journal data creation unit 102b performs the apportioning amount (apportioning amount 30,000 yen for owner A, owner B Journal data 106h for payment application including the apportioned amount 50,000 yen and apportioned amount 20,000 yen for the company and account items corresponding to each of the plurality of owners is created. Acquisition of account items corresponding to each of the plurality of owners will be described below.

  Account items corresponding to other owners will be described. Referring to the management item master 106g in FIG. 8, “deposit” is set as a deposit account item (for other owner) that is an account item for another owner. For this reason, the journal data creation unit 102b acquires “deposit” as the account item for the other owner A and the other owner B as shown in the journal data (at the time of deposit application) in FIG.

  More specifically, the journal data creation unit 102b generates journal data 106h according to the item attribute classification and account item setting of “accounting cooperation_owner” in the management item master 106g. If the subject attribute classification (for other owners) = "2: Deposit / Replacement", journal entries will occur as of the application date (2017/07/20). Since the journal pattern adopted at this time is “CASH / deposit account item”, the journal data 106h is generated using the “deposit account item (for other owners)” set in the management item master 106g. To do. In the case of an account item managed by a business partner, the business partner of the owner is linked.

  Explain the accounts corresponding to your company. Referring to the management item master 106g in FIG. 8, “deposit” is set as a deposit account item that is an account item for the company, and “advance payment” is set as a preceding account item that is an account item for the company. Here, referring to the management item master 106g in FIG. 8, "2: deposit / replacement" is set in the subject attribute classification for the company. [1. As described in the explanation of the account item in “Structure], the account item belonging to the item attribute classification“ 2: Deposit / Replacement ”is“ Deposit ”which is a deposit account item. For this reason, the journal data creation unit 102b acquires “deposit”, which is a deposit account item, as the account item for the company, as shown in the journal data of (at the time of deposit application) in FIG.

  More specifically, the journal data creation unit 102b generates journal data 106h according to the item attribute classification and account item setting of “accounting cooperation” in the management item master 106g. If the subject attribute classification is “2: Deposit / Replacement”, journal entries will occur as of the application date (2017/07/20). Since the journal pattern adopted at this time is “CASH / deposit account item”, the journal data 106h is generated using the “deposit account item” set in the management item master 106g.

[2-3. Summary]
As described above, according to the journal data creating apparatus 100 according to the present embodiment, journal data including an apportionment amount corresponding to the ownership ratio of a plurality of owners for a certain property and account items corresponding to the plurality of owners (for example, Journal data at the time of payment application shown in FIG. 6 and journal data shown in FIG. 9) can be created. Thereby, for example, as in the past, the person in charge calculates the apportioned amount by apportioning the rent etc. by the ownership ratio of each owner, and the labor and cost of creating journals based on the calculated apportioned amount are reduced. Can be reduced.

  In the past, for example, when creating journals, it was not possible to create two types of journals (one for the company and one for the other owner) from one management item. It was necessary to manually calculate the amount and the apportioned amount according to the ownership ratio of the other owners. Furthermore, in the past, for example, to manage the management items for managing the information necessary to create the company's own revenue accounting journal and the information necessary to create the deposit accounting journal for other owners. It was different from the management item.

  On the other hand, according to the journal data creation apparatus 100 according to the present embodiment, for example, at the time of journal creation, an apportionment amount according to the company's own ownership ratio and an apportionment amount according to the ownership ratio of other owners are automatically calculated. can do. Furthermore, according to the journal data creation device 100 according to the present embodiment, for example, when creating a journal for the company, the journal settings for the company within a certain management item are referred to, and when creating a journal for another owner, for example. It is possible to create two types of journals (in-house journals and journals for other owners) from one transaction (one management item) by referring to the journal settings for other owners in the management item. It became.

[3. 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 data creating 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 journal data creation 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. 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 this embodiment, and journal data is created as necessary. 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.

  The computer program may be stored in an application program server connected to the journal data creation 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 RAM and ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Stores programs, tables, databases, web page files, etc.

  The journal data creation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the journal data creating apparatus 100 may be realized by installing software (including a program or data) that realizes the processing described in the present 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 useful, for example, in the real estate industry, and is particularly useful in an industry with a management form (such as the real estate rental industry or the property management industry) that owns its own building owned by other owners.

100 Journal Data Creation Device 102 Control Unit
102a Apportionment execution part
102b Journal data creation unit 104 Communication interface unit 106 Storage unit
106a Billing details data
106b Ownership ratio master
106c Equity calculation work
106d Equity apportionment data
106e Remittance data
106f Payment application data
106g Control Item Master
106h Journal data 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

A journal data creation device comprising a control unit and a storage unit,
In the storage unit,
Accounts corresponding to each of the plurality of owners in the journal data based on the ownership ratio of each of the plurality of owners for the property and the amount related to the property,
Are stored in association with each other,
The controller is
Apportionment execution means for calculating apportioned amount for each of the plurality of owners by apportioning the amount according to the ownership ratio of each of the plurality of owners;
Journal data creating means for creating journal data including the apportioned amount for each of the plurality of owners and an account item corresponding to each of the plurality of owners;
Providing
Journal data creation device characterized by The amount is the rent or security deposit of the property;
The journal data creating apparatus according to claim 1. A journal data creation method executed by an information processing apparatus including a control unit and a storage unit,
In the storage unit,
Accounts corresponding to each of the plurality of owners in the journal data based on the ownership ratio of each of the plurality of owners for the property and the amount related to the property,
Are stored in association with each other,
Executed by the control unit,
An apportionment execution step of calculating an apportionment amount for each of the plurality of owners by apportioning the amount according to the ownership ratio of each of the plurality of owners;
Journal data creation step for creating journal data including the apportioned amount for each of the plurality of owners and an account item corresponding to each of the plurality of owners;
Including,
Journal data creation method characterized by A journal data creation program for causing an information processing apparatus including a control unit and a storage unit to execute,
In the storage unit,
Accounts corresponding to each of the plurality of owners in the journal data based on the ownership ratio of each of the plurality of owners for the property and the amount related to the property,
Are stored in association with each other,
For causing the control unit to execute,
An apportionment execution step of calculating an apportionment amount for each of the plurality of owners by apportioning the amount according to the ownership ratio of each of the plurality of owners;
Journal data creation step for creating journal data including the apportioned amount for each of the plurality of owners and an account item corresponding to each of the plurality of owners;
Including,
Journal data creation program characterized by

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