JP2020052796A - Accounting data management device, accounting data management method, and accounting data management program - Google Patents

Abstract

To provide an accounting data management device, an accounting data management method, and an accounting data management program that can appropriately manage accounting data on payment of a debt of a substituted company by an agency company.SOLUTION: An accounting data management device 100 manages accounting data on payment of a debt of a substituted company by an agency company. A control unit 102 collects accounts receivable of the agency company, which is on the debt payment of the substituted company, acquires a total amount of loans from the substituted company of the agency company as a deposit balance, creates, according to difference between the total amount of accounts receivable acquired and the balance of deposits received, accounting data on offsetting accounts receivable and loans as accounting data of the substituted company.SELECTED DRAWING: Figure 1

Description

  The present invention relates to an accounting data management device, an accounting data management method, and an accounting data management program.

  In Patent Document 1, a plurality of deposit / withdrawal transaction statement data having a plurality of items indicating transaction details of deposit / withdrawal are acquired from firm banking of a value-added communication network managed by a financial institution, and accounting journalizing is performed using the data. (Paragraph [0014]).

JP-A-2003-044644

  Here, the technology described in Patent Literature 1 is based on the premise that the financial item matches a matching pattern prepared in advance, that is, the payment and the withdrawal match between the agent and the agent. (See paragraphs [0014] and [0025]), if there is a loan between the agent and the delegate, the total amount of payment cannot be equal to the total amount of withdrawal .

  Therefore, even when there is a loan between the agency company and the agency company, it is required to appropriately manage accounting data relating to payment by the agency company for the debt of the agency company. More specifically, it is required that the agency company can appropriately offset the loans from the agency company. If such an offset can be realized, it is expected that both the agency company and the agency company will be able to carry out accurate accounting.

  The present invention has been made in view of the above-described problems, and is directed to an accounting data management device, an accounting data management method, and an accounting method capable of appropriately managing accounting data relating to payment of a debt of an agency company by an agency company. The purpose is to provide a data management program.

  In order to solve the above-described problems and achieve the object, an accounting data management device according to the present invention includes an accounting device having a control unit for managing accounting data related to payment by a proxy company for a debt of a delegated company. The data management device, wherein the control unit is a receivables totaling unit that totals receivables of the agency company pertaining to payment of debts of the agency company, and a loan from the agency company of the agency company. Means for acquiring the total amount of the accounts as a deposit balance, the total amount of accounts receivable obtained by the account receivable totaling means, and the balance of the deposits acquired by the account balance acquisition means. It is characterized by comprising accounting data creation means for creating accounting data relating to the offset between the receivable and the loan as accounting data of the agency company.

  Further, in the accounting data management device according to the present invention, the accounts receivable totalizing means performs the totalization based on firm banking data relating to the agency company paying the debt of the agency company.

  Further, in the accounting data management device according to the present invention, the deposit balance acquiring means may acquire the deposit balance based on deposit journal data relating to a journal entry of a loan from the agent company of the agency company. It is characterized by.

  Further, the accounting data management device according to the present invention is characterized in that the accounting data creating means creates, as the accounting data, agency company journal data relating to journals to be recorded in the agency company.

  Further, the accounting data management device according to the present invention is characterized in that the accounting data creating means creates, as the accounting data, journal data for the agent company to be included in the agent company.

  Further, in the accounting data management device according to the present invention, the accounting data creating means creates, as the accounting data, agency company journal data relating to journals to be recorded in the agency, and the agency company journal data. And a subject setting master for converting a subject name used for journal entry, wherein the agent-submitted journal data for journals to be included in the agency company is created.

  Further, the accounting data management device according to the present invention is characterized in that the agent company is a subsidiary or an affiliated company of the agent company.

  Further, the accounting data management method according to the present invention is an accounting data management method for managing accounting data relating to payment by an agent for a debt of an agent company, which is executed in an information processing apparatus having a control unit. The receivables summarizing step of summing up the accounts receivable of the agency relating to the agency payment of the debt of the agency, executed by the controller, and the total amount of the debts of the agency from the agency. A deposit balance obtaining step of obtaining a deposit balance as a deposit balance, a total amount of receivables obtained in the receivables totaling step, and a difference between the deposit balance obtained in the deposit balance obtaining step. And a step of creating accounting data relating to the offset between the receivable and the loan.

  Further, an accounting data management program according to the present invention is an accounting data management program executed by an information processing apparatus having a control unit, for managing accounting data relating to a payment agency of a debt of an agency company by an agency company. The receivables totaling step of totaling the receivables of the agency company relating to the agency payment of the debt of the agency company for execution in the control unit; and A deposit balance obtaining step for obtaining the total amount as a deposit balance; a total amount of receivables obtained in the receivables totaling step; As accounting data of the company, an accounting data creating step of creating accounting data relating to the offset between the receivable and the loan. And it features.

  ADVANTAGE OF THE INVENTION According to this invention, there exists an effect that the accounting data regarding the payment by the agency of the debt of the agency can be managed appropriately.

FIG. 1 is a block diagram illustrating an example of a configuration of an accounting data management system including an accounting data management device according to an embodiment of the present invention. FIG. 2 is a flowchart showing a processing procedure of an accounting data management method executed by the accounting data management device 100 in the accounting data management system 1000 of FIG. FIG. 3 is a diagram showing a configuration of a specific example of the accounting data management system 1000 shown in FIG. FIG. 4 is a diagram schematically illustrating an example of accounting data related to the journal A created by the information processing device installed in the agency company illustrated in FIG. FIG. 5 is a diagram schematically illustrating an example of the accounting data related to the journal B created by the information processing device installed in the agency company illustrated in FIG. FIG. 6 is a diagram schematically illustrating an example of accounting data related to journal C created by the information processing device installed in the agency company illustrated in FIG. FIG. 7 is a diagram schematically illustrating an example of the accounting data related to the journal D created by the information processing device installed in the agency company illustrated in FIG. FIG. 8 is a diagram illustrating an example of FB data from the agent company (company A). FIG. 9 is a diagram illustrating an example of FB data from the agent company (company B). FIG. 10 is a diagram illustrating an example of the FB data for the agency company. FIG. 11 is a diagram showing an example of FB data obtained by combining the FB data shown in FIGS. 8, 9 and 10. FIG. 12 is a diagram schematically illustrating an example of term-end deposit balance data referred to in step S210 of FIG. FIG. 13 is a diagram schematically illustrating an example of the deposit journal data referred to in step S210 of FIG. FIG. 14 is a diagram illustrating a case where a record in which a subject is set as a receivable is added to the deposit journal data illustrated in FIG. 13. FIG. 15 is a diagram schematically illustrating a configuration example of the subject setting master referred to in step S210 of FIG.

  An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited by the present embodiment.

[1. Constitution]
An example of the configuration of an accounting data management system including the accounting data management device according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram illustrating an example of a configuration of an accounting data management system including an accounting data management device according to an embodiment of the present invention.

  The accounting data management system 1000 illustrated in FIG. 1 includes an accounting data management device 100 as an information processing device, a server 200, and a network 300 that communicably connects the accounting data management device 100 and the server 200.

  The accounting data management device 100 is an information processing device for managing accounting data relating to payment by the agent on behalf of the agency of the agent, and is composed of, for example, a commercially available desktop personal computer. The accounting data management apparatus 100 is installed in a department (eg, an accounting department or an accounting department) that manages payment in a business, such as a management department of an agency company. In addition, the accounting data management apparatus 100 is not limited to a stationary information processing apparatus such as a desktop personal computer, but may be a portable personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like. It may be a type information processing device. Further, a plurality of accounting data management apparatuses 100 may be installed in the accounting data management system 1000. By synchronizing the plurality of accounting data management apparatuses 100, one accounting data management apparatus 100 can be used. It may function and may allow access from the agent company. Instead of being installed in the management department, the accounting data management device 100 may be installed in the general affairs department, the tax department, or the contact department with the agency company.

  The accounting data management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the transaction data management apparatus 100 is communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicably connects the transaction data management 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 another device via a communication line. Here, the network 300 has a function of connecting the accounting data management apparatus 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Therefore, the communication interface unit 104 can receive, via the network 300 or via the network 300 and the server 200, input information and the like from an information processing device managed by another department or an agency company. It is configured to be able to output predetermined information to a predetermined information processing device.

  The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program (including a program of the present invention) for performing various processes by giving 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. Further, in the storage unit 106, various data used to execute the program of the present invention are stored in a writable / readable manner.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a home television), a speaker or 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 a mouse can be used.

  The control unit 102 is a CPU or the like that controls the accounting data management device 100 in an integrated manner. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various types of information processing based on the stored programs. Execute.

  Further, the configurations of the storage unit 106 and the control unit 102 will be described in detail with reference to FIG.

  As shown in FIG. 1, the storage unit 106 includes an FB data storage area 106a, a deposit journal data storage area 106b, an accounting data storage area 106c, and an item setting master 106d. Further, the storage unit 106 may include other masters and data storage areas.

  The FB data storage area 106a, the deposit journal data storage area 106b, and the accounting data storage area 106c are areas for storing FB data, deposit journal data, and accounting data, respectively. Is held so that it can be output. The FB data, deposit journal data, and accounting data will be described later. The subject setting master 106d is a master for converting subject names used for journal entry. In the present embodiment, at least information necessary for creating agency company journal entry data is registered.

  The control unit 102 includes a plurality of modules as shown in FIG. In the example shown in FIG. 1, the control unit 102 includes a receivables totaling unit 102a, a deposit balance obtaining unit 102b, and an accounting data creating unit 102c.

  The accounts receivable totaling unit 102a is a module that functions as accounts receivable totaling means for totalizing the accounts receivable of the agency company relating to the payment of the debt of the agency company. The deposit balance obtaining unit 102b is a module that functions as a deposit balance obtaining unit that obtains, as a deposit balance, the total amount of loans from the agent company of the agent company. The accounting data creation unit 102c is a module that functions as accounting data creation means for creating accounting data. The function of each unit includes a function for realizing the processing content described later.

[2. processing]
Next, an accounting data management method executed in the accounting data management system 1000 shown in FIG. 1 will be illustratively described.

  FIG. 2 is a flowchart showing a processing procedure of an accounting data management method executed by the accounting data management device 100 in the accounting data management system 1000 of FIG. The processing shown in FIG. 2 is, in general, in managing accounting data relating to payment (payment agency) of the agency company's debt by the agency company (debt (account receivable) paid on behalf of the agency company, It is possible to create accounting data (specifically, journal data for the agency company and journal data for the agency company) that offset the loan (deposit) from the agency company of the agency company. Most of the processing is executed by the control unit 102 of the transaction data management apparatus 100, but a part of the processing may be executed by another information processing apparatus.

  Prior to the description of FIG. 2, the outline of the accounting data management method will be described with reference to FIGS.

  FIG. 3 is a diagram showing a configuration of a specific example of the accounting data management system 1000 shown in FIG.

  In the specific example of the accounting data management system shown in FIG. 3, a first information processing apparatus installed in an agency company (for example, a parent company of Holdings) and two companies (“Company A” and “Company B” according to the notation in FIG. 3) ) May be connected to each other, and information processing devices installed in the agent company (for example, a subsidiary or affiliated company of the agent company) are connected to each other, and are used to store the farm banking data (hereinafter also referred to as “FB data”) It is configured to be able to transmit and receive. Further, the agency company is provided with a second information processing device for making a payment using FB data and a third information processing device corresponding to the accounting data management device 100. The third information processing device corresponding to the accounting data management device 100 can receive the FB data of which payment has been completed from the second information processing device for making a payment using the FB data. It is possible to create accounting data for at least the agent company out of the account (that is, the company) and the agent company. In preparing the accounting data for the transferred company, the borrowed balance is referred to as shown in FIG.

  4 to 7 are diagrams schematically illustrating an example of the accounting data created by the information processing device installed in the agency company illustrated in FIG.

  Specifically, FIG. 4 is an example of journal data corresponding to journal A shown in FIG. This journal A is a journal when a payment using FB data is made by the second information processing device, and as shown in FIG. 4, both the payment for the company and the payment for the agency company. Including information.

  FIG. 5 is an example of journal data corresponding to journal B shown in FIG. This journal B shows the contents to be recorded for the agency company in relation to the agency company. As shown in FIG. 5, the journal B relates to the agency payment and the offset of the deposit from the agency company. Contains information.

  FIG. 6 is an example of journal data corresponding to journal C shown in FIG. The journal C indicates the contents to be recorded by the company B out of the two agent companies in relation to the agent company, and is processed by the information processing device installed in the agent company shown in FIG. The processing result can be received by the agent company as journal data as shown in FIG. FIG. 7 is an example of journal data corresponding to the journal D shown in FIG. The journal D indicates the contents to be recorded by the company A out of the two agent companies in relation to the agent company. The third information processing device installed in the agent company shown in FIG. The processing result can be received by the agent company as journal data as shown in FIG. As described above, since the third information processing device installed in the agency company can create accounting data for the agency company, as shown in FIG. If the relationship between the agency company and the agent company is, for example, a consolidated settlement of accounts, the possibility that accounting errors will occur in the agent company and reduce the accounting data Can be managed.

  In the example shown in FIG. 3, the accounting data for the agency company (that is, for the company) can be created in the information processing device for making payment using the FB data. The information processing device corresponding to the management device 100 may be able to create accounting data for the company.

  Returning to FIG. 2, the accounting data management method of the present invention, including the process of creating accounting data for the agency company, will be described in detail.

  In FIG. 2, first, in step S201, the accounting data management apparatus 100 accepts creation of a master.

  The master created in step S201 includes at least a subject setting master shown in FIG. 15 described later. The subject setting master is a master for converting subject names used for journalizing, and details will be described later. Further, it is preferable that a master to be referred to for creating the FB data and a master for specifying the agency company be prepared. If a master has already been created, maintenance (editing) of the master may be accepted in step S201 or at an arbitrary timing.

  Next, in steps S202 to S205, payment processing by the agency company is performed.

  First, in step S202, FB data from each agent company is aggregated. Specifically, among the FB data received from each agency company, FB data for a specific period is aggregated. The specific period is a period to be subjected to accounting processing, and a quarter (3 months) may be set as the specific period, or one year may be set as the specific period. An example of FB data from each agent company is shown in FIGS. The FB data is data in a format established by the Japan Bankers Association (JBA), which specifies the account number of the agency company and its destination bank, and also specifies the payee bank (destination bank) and its account. Information, etc. The FB data can be created by general-purpose software. Note that the FB data may be FB data prepared by the agent company in response to a request from the agent company. Further, instead of the FB data, data relating to an arbitrary payment agency request may be used. Use of FB data is preferable because processing can be performed in a uniform format. Further, it is preferable that the FB data from each agency company is stored in a secure folder of the agency company, thereby reducing the risk of falsification.

  In step S203, the FB data for the agency company is consolidated. Specifically, the FB data for the agency company in the same specific period as in step S202 is aggregated. An example of the FB data for the agency company is shown in FIG. Note that the processing of step S202 and the processing of step S203 may be performed in reverse order, or may be performed in parallel.

  Subsequently, in step S204, FB data obtained by combining the FB data aggregated in steps S202 and S203 into a series of FB data is created, and this FB data is converted into FB data for the agency company. Specifically, the information that specifies the account number of the destination bank included in the FB data from the agency company is converted into information that specifies the account number of the destination bank of the agency company. This conversion can be performed by changing the header information included in the FB data. If the destination bank is the same, the conversion need not be performed. In this way, FB data is prepared which allows the agency company to pay for the agency company. An example of the FB data prepared in this way is shown in FIG. By preparing the FB data compiled by the agency company, it is possible to eliminate the trouble of the agency company to prepare the FB data converted into the agency company name. It is possible to prevent the FB data in the format from being transmitted to the agency.

  Next, payment is made using the FB data prepared in step S204 (step S205). This payment is made, for example, on the last day of the specific period. Thereby, the payment for the company and the payment for the agent company (payment agency) are executed simultaneously.

  Thereafter, in steps S206 to S210, a journal processing including a proxy journal is performed.

  First, in step S206, FB data (FB data as shown in FIG. 11) relating to the payment in step S205 is read, and journal data for payment using the FB data is created. As a result, the journal data as shown in FIG. 4 is created, and as a result, the agency payment corresponding to the FB data for each agency company or the total amount as a total result is recorded as accounts receivable. Note that, as shown in FIG. 11, the FB data relating to the payment in step S205 includes information that can identify the subsidized company, so that the accounts receivable can be totaled for each subcontracted company.

  Next, in steps S207 to S209, the receivables (proxy payment) recorded in step S206 are accounted for by the company, and journal data for the company is created.

  Specifically, for accounting processing of the company, first, in step S207, the total amount of receivables recorded in step S206 is acquired, and further, in step S208, the balance of deposits from each agent company is calculated. In step S209, journal data for the company is created based on the total amount of receivables acquired in step S207 and the balance of deposits from each agent company acquired in step S208.

  In step S209, if the total amount of the receivables can be entirely offset by the balance of the deposit (that is, if the balance of the deposit is equal to or greater than the total amount of the receivables), the journal data relating to the offset is created. You. On the other hand, if any part cannot be offset (that is, if the balance of the deposit is less than the total amount of receivables), first, the receivables are offset by deposits as much as possible, and the remainder (ie, receivables and deposits) The balance difference) is recorded as a loan to the agent company (for example, a short-term loan). Thereby, the journal data as shown in FIG. 5 is created. As a result, for example, as shown in FIG. 5, the amount of 2,000 yen recorded as receivable to Company B in FIG. 4 is, as shown in FIG. Calculated as If the balance of deposits is zero or negative (that is, the agency company lends excessively to the agency company), the balance on the agency payment Incoming payments are controlled to be recorded as loans to the agent.

  Here, the deposit balance will be described. The deposit balance referred to here is the balance of deposits for the current term, and is the total amount of loans and debts generated between the agency company and the agency company. The deposit balance can be obtained, for example, by the following method.

  First, the deposit balance at the end of the previous term of the current term is confirmed by referring to the term-end deposit balance data as shown in FIG. 12, and then, the loan from the agency company of the agency company as shown in FIG. With reference to the deposit journal data relating to the journal of (deposit), deposit journal data for the current term (that is, after the beginning of the term) is acquired. Note that the examples shown in FIGS. 12 and 13 show an example in which the above-described specific period is set to three months. Then, the acquired journal data is aggregated for each agency company, and the total balance of loans from the agency company of the agency company is acquired as the balance of deposits by adding the balance of deposits at the end of the previous period as necessary. Can be. For this purpose, it is preferable to record term-end deposit balance data (FIG. 12) and deposit journal data (FIG. 13), whereby frequent mutual lending occurs between the agency company and the agency company. Even in this case, it can be easily referred to. Note that, at the end of the term of the deposit journal data, the journal data for the proxy payment (account receivable) of the payment in the step S205 may be added, thereby omitting the loan generated with the agent company. Can be recorded without. However, the journal data for the proxy payment added at the end of the term is not referred to when the total amount of the deposit balance is acquired in the case of performing the accounting process in step S207. Subjects are set. In addition, the method of acquiring the deposit balance is not limited to the above-described method.For example, when mutual lending is not performed frequently, the deposit balance for the current period is updated each time a loan is generated, The deposit balance may be acquired at the end of the current term.

  Further, in step S210, accounting processing for the agent company is performed, and journal data for the agent company is created (agent journal).

  Specifically, in step S210, journal data for the agency company is created using the journal data for the company created in step S209. For this purpose, first, the credit and debit items of the journal data for the company created in step S209 are switched, and then the replaced items are referred to the subject setting master shown in FIG. Replace with the subject set for each agency company. Thus, for example, the receivable for the agency company is recorded as a repayment to the agency company in the agency company, and the loan for the agency company is recorded as a loan to the agency company in the agency company. Thereby, the journal data for the agency company as shown in FIGS. 6 and 7 is created. In this way, the agency company creates journal data as accounting data for the agency company, so that there is no discrepancy in the amounts to be accounted for, accounting can be performed appropriately, and It is possible to save the trouble of creating accounting data.

  The journal data for the agency company created as described above may be transmitted to the corresponding agency company, or may be stored in the journal data storage area of a storage device accessible by each agency company. Good. Then, the processing shown in FIG. 2 is completed.

  As described above in detail, according to the series of processes of the accounting data management method shown in FIG. 2, in the accounting data management device 100, when managing the accounting data related to the payment of the debt of the agency company by the agency company, The receivables of the agency company relating to the payment of the debt of the agency company are totaled (step S207; accounts receivable totaling means), and the total loan amount of the agency company from the agency company is acquired as a deposit balance. (Step S208; deposit balance acquisition means), and according to the difference between the obtained total amount of receivables and the acquired deposit balance, offsetting the receivables and the loan as accounting data of the agent company. Is created (step S210; accounting data creation means). As a result, the accounting data for the agency company is created on the agency company side, and the accounting data relating to the payment of the debt of the agency company by the agency company can be appropriately managed. In addition, the agent company only needs to import the accounting data created by the agent company into the accounting system or manually input the same contents, so that the processing load can be reduced. Further, it is also possible to prevent a contact omission of payment on behalf of the agent company and an omission of accounting at the agent company.

  In addition, according to the processing of FIG. 2, the aggregation is performed based on firm banking data (FB data) relating to the agency company's payment of the debt of the agency company (steps S202 and S207). As a result, totalization can be performed in a state where the format is adjusted. Also, the agent company only needs to send the FB data to the agent company.

  Further, according to the process of FIG. 2, the deposit balance is acquired based on the deposit journal data relating to the journal of the loan from the agency company of the agency company (step S208). As a result, it is possible to easily obtain the deposit balance in a predetermined period set in advance.

  In addition, according to the process of FIG. 2, agency journal data relating to journals to be included in the agency is created as the accounting data (step S209). As a result, it is possible to appropriately manage the accounting process for the company.

  In addition, according to the process of FIG. 2, as the accounting data, the agent-subscribed journal data for journals to be recorded in the agent company is created (step S210). As a result, it is possible to appropriately manage the accounting process for the agent company. In addition, the burden on the agent company for performing accounting can be reduced.

  Further, according to the processing of FIG. 2, as the accounting data, agency company journal data relating to journals to be recorded in the agency company is created, and the agency company journal data and the subject names used for journals are converted. Based on the subject setting master to perform the transfer, the agent-created journal data for the agent to be included in the agent is created (steps S209 and S210). This makes it possible to appropriately manage the accounting process for the company and the accounting process for the agency company. In addition, since the accounting for the agent company is performed based on the accounting for the company, inconsistencies can be avoided.

  Further, in the description of the processing in FIG. 2, the agent company is a subsidiary or an affiliated company of the agent company. For this reason, it is possible to eliminate inconsistency in the accounting process in the group company.

[3. Other Embodiments]
The present invention may be embodied in various different embodiments within the scope of the technical idea described in the claims, in addition to the above-described embodiments.

  For example, among the processes described in the embodiment, all or some of the processes described as being performed automatically can be manually performed, or all of the processes described as being performed manually can be performed. Alternatively, a part thereof 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 of each processing, screen examples, and database configurations shown in the present specification and drawings are not described unless otherwise specified. Can be changed arbitrarily.

  Also, regarding the accounting data management apparatus 100 and the accounting data management system 1000, the illustrated components are functionally conceptual and do not necessarily need to be physically configured as illustrated.

  For example, all or any part of the processing functions provided in the accounting data management apparatus 100, in particular, each processing function performed by the control unit, are 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 containing programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment. It is read mechanically by the device 100. That is, in a storage unit such as a ROM or a hard disk drive (HDD), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. The computer program is executed by being loaded into the RAM, and forms a control unit in cooperation with the CPU.

  The computer program may be stored in an application program server connected to the accounting data management apparatus 100 via an arbitrary network (for example, the network 300). It is also possible to download.

  Further, a program for executing the processing described in the present embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the “recording medium” refers to a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registered). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical and Digital, Digital, Digital and Digital), DVDs (Digital and Digital Digital, Digital and Digital) Any "portable physical media It is intended to include. Therefore, a recording medium storing a program for executing the processing 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 a source code or a binary code. The "program" is not necessarily limited to a single program, but may be distributed as a plurality of modules or libraries, or may achieve its function in cooperation with a separate program represented by an OS. Including things. It should be noted that a known configuration and procedure can be used for a specific configuration and reading procedure for reading a recording medium in each apparatus described in the embodiment, an installation procedure after reading, and the like.

  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.

  Further, the accounting data management apparatus 100 may be configured as an information processing apparatus such as a known personal computer or a workstation, or may be configured as an information processing apparatus to which an arbitrary peripheral device is connected. Further, the accounting data management apparatus 100 may be realized by installing software (including a program or data) for realizing the processing described in the present specification in the apparatus.

  Further, the specific form of the distribution / integration of the apparatus is not limited to the illustrated one, and all or a part of the apparatus may be functionally or physically separated in arbitrary units according to various additions or the like or according to the functional load. Can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

  The present invention is particularly useful in managing accounting data relating to payment of a debt of a delegated company by a proxy company.

REFERENCE SIGNS LIST 100 accounting data management device 102 control unit 102 a accounts receivable totaling unit 102 b deposit balance acquisition unit 102 c accounting data creation unit 104 communication interface unit 106 storage unit 106 a FB data storage area 106 b deposit journal data storage area 106 c accounting data storage area 106 d Setting master 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network 1000 Accounting data management system

Claims (9)

An accounting data management device having a control unit for managing accounting data related to payment by the agency on behalf of the debt of the agency company,
The control unit includes:
Accounts receivable totalizing means for totalizing the accounts receivable of the agency company pertaining to payment of the debt of the agent company,
Deposit balance acquisition means for acquiring the total amount of debt from the agent company of the agency company as a deposit balance,
According to the difference between the total amount of receivables obtained by the receivables totaling means and the balance of deposits obtained by the deposit balance obtaining means, as accounting data of the agent company, the accounts receivable and the loan An accounting data management device comprising: accounting data creation means for creating accounting data related to offsetting. 2. The accounting data management device according to claim 1, wherein the accounts receivable totalizing unit performs the totalization based on firm banking data related to the agency company's payment of debts of the agent company. 3. The said deposit balance acquisition means acquires the said deposit balance based on the deposit journal data regarding the journal of the loan from the said agency company of the said agency company, The said deposit balance of Claim 1 or 2 characterized by the above-mentioned. Accounting data management device. 4. The accounting data management according to claim 1, wherein the accounting data creating unit creates, as the accounting data, agency company-specific journal data relating to journals to be recorded in the agency company. 5. apparatus. 5. The accounting method according to claim 1, wherein the accounting data creating unit creates, as the accounting data, journal data for a delegated company relating to a journal to be recorded in the delegated company. 6. Data management device. The accounting data creation means,
As the accounting data, create agency company journal data for journals to be recorded in the agency company, and,
Claims: The invention is characterized in that based on the agency company journal data and a subject setting master for converting subject names used for journal entry, agency company journal data relating to journals to be recorded in the agency company is created. Item 6. The accounting data management device according to any one of Items 1 to 5. The accounting data management device according to claim 1, wherein the agent company is a subsidiary or an affiliated company of the agent company. An accounting data management method for managing accounting data related to a payment agency by a proxy company for a debt of a delegated company, which is executed in an information processing device having a control unit,
Executed in the control unit,
Accounts receivable totalizing step of totaling accounts receivable of the agency related to payment of the debt of the agent company,
A deposit balance obtaining step of obtaining, as a deposit balance, the total amount of debt from the agency company of the agency company;
According to the difference between the total amount of receivables obtained in the receivables totaling step and the balance of deposits obtained in the deposit balance obtaining step, the account receivable and the loan as accounting data of the agent company. An accounting data creating step of creating accounting data relating to offsetting. An accounting data management program executed in an information processing apparatus having a control unit, for managing accounting data related to payment agency by a proxy company for a debt of a delegated company,
For executing in the control unit,
Accounts receivable totalizing step of totaling accounts receivable of the agency related to payment of the debt of the agent company,
A deposit balance obtaining step of obtaining, as a deposit balance, the total amount of debt from the agency company of the agency company;
According to the difference between the total amount of receivables obtained in the receivables totaling step and the balance of deposits obtained in the deposit balance obtaining step, the account receivable and the loan as accounting data of the agent company. An accounting data creating step of creating accounting data relating to offsetting.

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