JP2019212093A - Journal entry preparation apparatus, journal entry preparation method and journal entry preparation program - Google Patents

Abstract

To provide a journal entry preparation apparatus, a journal entry preparation method and a journal entry preparation program, by which journal entries including depreciation property tax can be prepared for each of plural tenants who resides in the same building and also on a monthly basis.SOLUTION: The present embodiment includes: (1) dividing, in a building management table including a building identification data and depreciation property tax for the building, the depreciation property tax by the number of months in a monthly period master including the months, and preparing journal entry preparation source data including the depreciation property tax on the monthly basis; (2) acquiring, from a distribution rate management master including the building identification data and a distribution rate for each of plural tenants who reside in the same building, the distribution rate associated with one that is the same as the building identification data in a building management table; (3) apportioning the depreciation property tax on the monthly basis in the journal entry preparation source data according to the acquired distribution rate and calculating the depreciation property tax for each of the tenants and on the monthly basis; and (4) preparing journal entries including the calculated depreciation property tax for each of the tenants and on the monthly basis.SELECTED DRAWING: Figure 3

Description

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

  In Patent Document 1, the property-specific accounting accounting system is used and managed by the owner. Taxes and expenses required for final tax returns such as deposits and withdrawals, liquidation and building property tax, depreciation expenses, etc. associated with real estate operations And providing data for presentation and recording on a monthly and yearly basis (see paragraph 0039 of Patent Document 1).

JP 2005-122524 A

  Thus, when it is desired to manage taxes by tenant (by property) and by month, there have been the following problems.

  In other words, companies with many rental properties have a large amount of depreciable asset tax on fixed assets with respect to the total cost, and are required to record accurate depreciable asset tax by tenant (by property) and by month. However, the system for automatically recording the journal has not been systematized in the past, and it has been a challenge to improve the work load and ensure the accuracy of depreciable asset tax recording.

  The present invention has been made in view of the above-mentioned problems, and is a journal creation device, a journal creation method, and a journal that can create a journal including a depreciable asset tax for each tenant and each month that occupies the same building. The purpose is to provide a creation program.

  In order to solve the above-described problems and achieve the object, the journal creation device according to the present invention includes a control unit and a storage unit, and when a plurality of tenants move in the same building, A journal creation device for creating a journal including another depreciable asset tax, wherein the storage unit includes a building management table including building identification data for identifying the building and the depreciable asset tax for the building; A monthly master including the monthly, and an allocation rate set according to building identification data and a predetermined element for the tenant, and used for calculating the depreciable asset tax by tenant and by month And the control unit divides the depreciable asset tax in the building management table by the number of months in the month master. The original data creation means for creating the journal creation source data including the depreciable asset tax for each month, and the allocation rate associated with the same as the building identification data in the building management table from the allocation rate management master By acquiring the depreciable asset tax for each month in the journal creation source data according to the allocation rate acquired by the acquisition unit, A calculating unit that calculates a depreciable asset tax; and a journal creating unit that generates a journal including the depreciable asset tax for each tenant and for each month calculated by the calculating unit.

  Moreover, the journal creation apparatus according to the present invention is characterized in that the predetermined element is an exclusive area or rent for each tenant in the building.

  Moreover, the journal creation apparatus according to the present invention further comprises a PL creation means for creating a profit statement including the depreciable asset tax for each tenant and each month calculated by the calculation means by the control unit, It is characterized by.

  The journal creation method according to the present invention is executed by an information processing apparatus including a control unit and a storage unit. When a plurality of tenants resides in the same building, the depreciable asset tax for each tenant and each month A journal creation method for creating a journal including the building management table including the building identification data for identifying the building and the depreciable asset tax for the building, and the month Allocation rate including monthly master, building identification data, and allocation rate set according to predetermined elements for tenant, which are used for calculation of depreciable asset tax by tenant and by month A management master, and the depreciable asset tax in the building management table, which is executed by the control unit, is divided by the number of months in the month master, An original data creation step of creating journal creation source data including the depreciable asset tax for each degree, and an allocation rate associated with the same building identification data in the building management table from the allocation rate management master The acquisition step to acquire and the depreciable asset tax by month in the journal creation source data are apportioned according to the allocation rate acquired in the acquisition step, whereby the tenant and month by month A calculating step for calculating a depreciable asset tax; and a journal creating step for generating a journal including the depreciable asset tax for each tenant and for each month calculated in the calculating step.

  The journal creation program according to the present invention is a depreciable asset for each tenant and for each month when a plurality of tenants move in the same building to be executed by an information processing apparatus including a control unit and a storage unit. A journal creation program for creating a journal including tax, wherein the storage unit includes a building management table including building identification data for identifying the building and the depreciable asset tax for the building, and the monthly level. A monthly master including the allocation, and a building identification data and an allocation rate set according to a predetermined factor for the tenant, which is used for calculating the depreciable asset tax for each tenant and each monthly The rate management master is stored, and the depreciable asset tax in the building management table for causing the control unit to execute is stored in the monthly master in the monthly master. The original data creation step for creating the journal creation source data including the depreciable asset tax for each month, and the same as the building identification data in the building management table from the allocation rate management master The acquisition step of acquiring the allocation rate to be linked, and the depreciable asset tax for each month in the journal creation source data is apportioned according to the allocation rate acquired in the acquisition step, thereby And calculating the depreciable asset tax for each month, and creating a journal that includes the depreciable asset tax for each tenant and for each month calculated in the calculation step. Features.

  According to the present invention, it is possible to create a journal including a depreciable asset tax for each of a plurality of tenants and for each month in the same building.

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 a conventional method for creating a journal including a depreciable asset tax (tax and tax) by month. FIG. 3 is a diagram showing an example of how to create a journal including depreciable asset tax (tax and public dues) by tenant and by month in this embodiment. FIG. 4 is a diagram illustrating an example of a depreciable asset tax statement creation screen. FIG. 5 is a diagram illustrating an example of a monthly result data creation screen. FIG. 6 is a diagram illustrating an example of a profit and loss statement including depreciable asset tax (tax and public dues) by tenant and by month.

  Hereinafter, embodiments of a journal creation device, a journal creation method, and a journal creation program will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
Companies that have many rental properties in the construction industry, etc., have a large amount of depreciable asset tax on fixed assets with respect to the total cost, and it is required to record accurate depreciable asset tax by tenant (by property) and by month. However, the system for automatically accounting the journal has not been systematized.

  Specifically, in the past, as shown in Figure 2, the depreciable asset tax amount is registered in the fixed asset system, and as a “tax and tax” item in financial accounting, a journal that apportions the expenses by month is recorded manually. Was. However, the work load of accounting and journal entry is high, and the accuracy of depreciable asset tax for each tenant (by property) in terms of management accounting has not been guaranteed.

  Therefore, in the present embodiment, for depreciable asset tax, for example, it is possible to automatically record the journals that are apportioned on a monthly basis based on the data registered in the fixed asset system for the expense accounting journal as a tax and public dues. . Specifically, based on the depreciable asset tax amount registered in the fixed asset system, it is possible to create original data for creating tax and tax expense journals that are divided by tenant (by property) and by month. I did it.

  In the present embodiment, for example, by performing batch processing for creating journals on a monthly basis, it is possible to automatically create tax / publication journals every month.

  Thus, in this embodiment, there is an effect that it is possible to increase the accuracy and speed of the determination of expansion and withdrawal of rental properties by accurately grasping the amount of taxes and public bills by the property-specific revenue in management accounting. . Hereinafter, a specific configuration and operation will be described.

[2. Constitution]
An example of 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.

  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 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 a fixed asset registration table 106a as a building management table, a monthly period master 106b as a monthly master, an allocation rate management master 106c, and journal creation source data 106d.

  According to the journal creation apparatus 100 according to the present embodiment, when a plurality of tenants occupy the same building, it is possible to create a journal including the depreciable asset tax for each tenant and for each month. In addition, in this specification and this drawing, a tenant and a property are synonymous.

  As shown in FIG. 3, the fixed asset registration table 106a identifies, for example, building identification data (asset NO and asset name) for identifying the building, acquisition price of the building, useful life of the building, and department Department identification data (department CD), tenant identification data (analysis CD1) for identifying the tenant, depreciable asset tax (current tax amount) for the building, and the like.

  As shown in FIG. 3, the monthly period master 106 b includes, for example, the above-mentioned monthly degrees (each monthly period from January to December).

  As shown in FIG. 3, the allocation rate management master 106c includes, for example, the building identification data (asset NO and asset name), the tenant identification data (property CD), the allocation coefficient, and predetermined elements for the tenant. The allocation rate set according to the tenant and used for calculation of the depreciable asset tax for each tenant and each month (allocation rate) is included. The predetermined element is, for example, an exclusive area or rent for each tenant in the building.

  The allocation rate is input from an allocation rate input screen (not shown). Specifically, when an allocation coefficient for each property (for each tenant) is input to the allocation rate input screen according to the tenant-occupied area or rent in the building, the input is performed. The allocation rate is automatically calculated according to the ratio of allocation factors.

  As shown in FIG. 3, the journal creation source data 106d includes, for example, the month (year), the department identification data (department CD), the tenant identification data (property), and the depreciable asset tax (amount) for each month. ) Etc.

  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. Execute.

  For example, (1) the control unit 102 divides the depreciable asset tax in the building management table by the number of months in the month master to obtain the depreciable asset tax by month. An original data creation unit 102a as a source data creation means for creating journal creation source data including, and (2) an allocation associated with the same as the building identification data in the building management table from the allocation rate management master And (3) by apportioning the depreciable asset tax by month in the journal creation source data according to the allocation rate acquired by the acquisition unit. A calculation unit 102c as calculation means for calculating the depreciable asset tax for each tenant and for each month; and (4) the depreciable asset tax for each tenant and for each month calculated by the calculation means. A journal creation unit 102d as a journal creation unit for creating a journal, and (5) a PL creation unit for creating a profit statement including the depreciable asset tax for each tenant and each month calculated by the calculation unit And a PL creation unit 102e. Details of processing executed by each unit are described in [3. Specific Example of Processing] will be described.

[3. Specific example of processing]
A specific example of processing according to the present embodiment will be described. In this item, we will explain the case of creating a journal that includes depreciable asset tax (tax and public dues) for April 2017 for property X, property Y and property Z that are tenants occupying the building. To do. As a precondition, the contents in the fixed asset registration table 106a, the monthly period master 106b, and the allocation rate management master 106c are as shown in FIG.

[3-1. Original data creation process]
The original data creation unit 102a creates journal creation source data 106d including the depreciable asset tax for each month by dividing the depreciable asset tax in the fixed asset registration table 106a by the number of months in the monthly period master 106b. To do.

  Specifically, when “2017” is input as the year on the depreciable asset tax statement creation screen of FIG. 4, the original data creation unit 102a stores the journal creation source data 106d including the depreciable asset tax for each month in 2017. Create as follows. That is, in the fixed asset registration table 106a of FIG. 3, the depreciable asset tax in FY2017 is the current tax amount of 1200 thousand yen. On the other hand, the monthly period master 106b in FIG. 3 includes twelve monthly degrees from 2017/4 to 2018/3. Therefore, the depreciable asset tax by month is 1200 thousand yen / 12 = 100 thousand yen. From the above, as shown in FIG. 3, the original data creation unit 102a creates journal creation source data 106d including 100 thousand yen as depreciable asset tax for each month in FY2017.

[3-2. Acquisition process]
The acquisition unit 102b acquires an allocation rate associated with the same building identification data (asset name) in the fixed asset registration table 106a from the allocation rate management master 106c.

  Specifically, in the fixed asset registration table 106a of FIG. 3, the asset name is ●● building. On the other hand, referring to the allocation rate management master 106c in FIG. 3, the allocation rate of each property for the building is 20% for the property X, 30% for the property Y, and 50% for the property Z. Therefore, the acquisition unit 102b acquires these allocation rates.

[3-3. Calculation process]
The calculation unit 102c distributes the depreciable asset tax by month in the journal entry source data 106d according to the allocation rate acquired by the acquisition unit 102b, thereby depreciating by tenant (by property) and by month. Calculate property tax.

  Specifically, when “2017/04 to 2017/04” is input as the monthly on the monthly result data creation screen in FIG. 5, the calculation unit 102c displays the information for each tenant and for each month in April 2017. Depreciable asset tax is calculated as follows. That is, the depreciable asset tax in April 2017 is 100 thousand yen as described in [3-1]. On the other hand, as described in [3-2], the allocation rate acquired by the acquisition unit 102b is 20% for the property X, 30% for the property Y, and 50% for the property Z. Therefore, the calculation unit 102c calculates the depreciable asset tax for the property X in April 2017 as 100 thousand yen × 20% = 20,000 yen, and calculates the depreciable asset tax for the property Y in April 2017. Calculated as 100 thousand yen x 30% = 30 thousand yen, and the depreciable asset tax for Property Z in April 2017 is calculated as 100 thousand yen x 50% = 50000 yen.

[3-4. Journal creation process]
The journal creation unit 102d creates a journal including the depreciable asset tax by tenant (by property) and by month calculated by the calculation unit 102c.

  Specifically, the journal creation unit 102d creates a journal in which the depreciable asset tax calculated by the calculation unit 102c is recorded as a tax public charge as follows. That is, as shown in the financial accounting journal of FIG. 3, the journal creation unit 102d has a credit account with a debit account item “tax and tax (A department) (X-property X)” and a debit amount “20,000 yen” for the property X. Account “payment in progress” and credit amount “20 thousand yen”, and for property Y, debit account item “tax and tax (A department) (Y-property Y)” and debit amount “30 thousand yen” and credit Account “payment in progress” and credit amount “30 thousand yen”, for property Z, debit account item “tax and tax (A department) (Z-property Z)” and debit amount “50000 yen” and credit A journal entry for April 2017 is created that includes the account item “payment in progress” and the credit amount “50 thousand yen”.

  As described above in [3-1] to [3-4], according to the journal creation apparatus 100 according to the present embodiment, the depreciable asset tax for each of a plurality of tenants and for each month in the same building. You can create journals that contain As a result, for example, companies that have many rental properties that have a large amount of depreciable asset tax on fixed assets with respect to the total cost, and it is important to grasp accurate depreciable asset tax by tenant (by property) and by month Can meet your needs.

[3-5. PL creation process]
The PL creation unit 102e creates a profit and loss statement (PL) including a depreciable asset tax for each tenant (by property) and for each month calculated by the calculation unit 102c.

  Specifically, the PL creation unit 102e creates a profit and loss statement in which the depreciable asset tax calculated by the calculation unit 102c is recorded as a tax duty as follows. That is, as shown in FIG. 6, the PL creation unit 102e includes tax and public dues of ¥ 20,000 for property X, tax and tax of ¥ 30,000 for property Y, and tax and tax of ¥ 50,000 for property Z. Create a profit and loss statement. As described above, if the journal creation device 100 according to the present embodiment includes the PL creation unit 102d, a highly accurate income statement that accurately reflects the taxes and public charges of each tenant occupying the same building. Can be created.

  This item [3. In the specific example of the processing, the case where the tax for which the journal is created is a depreciable asset tax, but the tax for which the journal is created may be, for example, a fixed asset tax.

[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, all or some of the processing functions provided in the journal creation apparatus 100, particularly the processing functions performed by the control unit, may be realized by a CPU and a program interpreted and executed by the CPU. Alternatively, it may 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), 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 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 useful, for example, in an industry that has many rental properties.

100 journal creation device 102 control unit
102a Original data creation unit
102b Acquisition unit
102c calculation unit
102d Journal creation department
102e PL creation unit 104 Communication interface unit 106 Storage unit
106a Fixed asset registration table
106b Monthly period master
106c Allocation rate management master
106d Journal creation source data 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

A journal creation device that includes a control unit and a storage unit, and creates a journal including a depreciable asset tax for each tenant and for each month when a plurality of tenants move in the same building,
In the storage unit,
A building management table including building identification data for identifying the building and the depreciable asset tax for the building;
A monthly master including the monthly,
An allocation rate management master including building identification data and an allocation rate set according to a predetermined factor for the tenant, which is used for calculating the depreciable asset tax for each tenant and for each month;
Is stored,
The controller is
Original data creation means for creating journal creation source data including the depreciable asset tax by month by dividing the depreciable asset tax in the building management table by the number of months in the month master;
An acquisition means for acquiring an allocation rate associated with the same building identification data in the building management table from the allocation rate management master;
The depreciable asset tax for each tenant and for each month is calculated by apportioning the depreciable asset tax for each month in the journal creation source data according to the allocation rate acquired by the acquisition means. A calculation means;
A journal creation means for creating a journal including the depreciable asset tax by tenant and by month calculated by the calculation means;
Providing
Journal creation device characterized by The predetermined element is an exclusive area or rent for each tenant in the building,
The journal creation apparatus according to claim 1. The controller is
PL preparation means for creating a profit statement including the depreciable asset tax by tenant and by month calculated by the calculation means,
The journal creation apparatus according to claim 1 or 2, wherein A journal creation method for creating a journal including a depreciable asset tax for each tenant and for each month when a plurality of tenants move in the same building, which is executed by an information processing apparatus including a control unit and a storage unit. And
In the storage unit,
A building management table including building identification data for identifying the building and the depreciable asset tax for the building;
A monthly master including the monthly,
An allocation rate management master including building identification data and an allocation rate set according to a predetermined factor for the tenant, which is used for calculating the depreciable asset tax for each tenant and for each month;
Is stored,
Executed by the control unit,
An original data creation step of creating journal creation source data including the depreciable asset tax by month by dividing the depreciable asset tax in the building management table by the number of months in the month master;
From the allocation rate management master, an acquisition step of acquiring an allocation rate associated with the same building identification data in the building management table;
The depreciable asset tax for each tenant and for each month is calculated by apportioning the depreciable asset tax for each month in the journal creation source data according to the allocation rate acquired in the acquisition step. A calculation step;
A journal creation step for creating a journal including the depreciable asset tax by tenant and by month calculated in the calculation step;
Including,
A journal creation method characterized by A journal creation program for creating a journal including a depreciable asset tax for each tenant and for each month when a plurality of tenants move in the same building to be executed by an information processing apparatus including a control unit and a storage unit There,
In the storage unit,
A building management table including building identification data for identifying the building and the depreciable asset tax for the building;
A monthly master including the monthly,
An allocation rate management master including building identification data and an allocation rate set according to a predetermined factor for the tenant, which is used for calculating the depreciable asset tax for each tenant and for each month;
Is stored,
For causing the control unit to execute,
An original data creation step of creating journal creation source data including the depreciable asset tax by month by dividing the depreciable asset tax in the building management table by the number of months in the month master;
From the allocation rate management master, an acquisition step of acquiring an allocation rate associated with the same building identification data in the building management table;
The depreciable asset tax for each tenant and for each month is calculated by apportioning the depreciable asset tax for each month in the journal creation source data according to the allocation rate acquired in the acquisition step. A calculation step;
A journal creation step for creating a journal including the depreciable asset tax by tenant and by month calculated in the calculation step;
Including,
A journal creation program characterized by