JP2020086709A - Journalizing creation device, journalizing creation method and journalizing creation program - Google Patents

Abstract

To provide a journalizing creation device, a journalizing creation method and a journalizing creation program capable of performing journalizing creation by automatically acquiring a credit account title corresponding to each business even in the case that a company or the like manages a plurality of businesses.SOLUTION: In this embodiment, (1) A credit account title associated with a designated claimed item is acquired from a claimed item master including claimed items and credit account titles of an advance claim division "claim", (2) a debit account title associated with a designated work form is acquired from a work form master including a plurality of combinations of debit account titles about a work form and the claim advance division "claim", and (3) a journalization including the acquired debit account title and the acquired credit account title is created.SELECTED DRAWING: Figure 8

Description

The present invention relates to a journal creating apparatus, a journal creating method, and a journal creating program.

Patent Document 1 discloses that resource information is stored in association with each of a plurality of services (see paragraph 0027 of Patent Document 1).

JP, 2016-189145, A

Thus, in the field of managing a plurality of services (businesses), there have been the following problems conventionally.

In the case of a company that operates multiple businesses, credit account items are often managed separately for each business. For example, suppose that a business provided by a certain company is a transportation business, a warehousing business, and an incidental business, and that the certain company dispatches staff to a business partner. In this case, in the past, when creating a journal entry, an operator in the company who is familiar with both business (business) and accounting, the staffing agency corresponds to the incidental business, and therefore the credit account corresponding to the incidental business. I had to enter a subject.

However, in such a conventional method, it is difficult for an operator who does not have them to create a journal because it relies heavily on the operator's accounting literacy and business knowledge. However, there is a problem that it takes a lot of time and labor to judge and enter the credit account items corresponding to the incidental business each time.

The present invention has been made in view of the above problems, and even when a company or the like operates a plurality of businesses, journal entries can be created by automatically acquiring the credit account items corresponding to each business. An object of the present invention is to provide a journal creation apparatus, a journal creation method, and a journal creation program that can be used.

In order to solve the above-mentioned problems and to achieve the object, a journal creating apparatus according to the present invention is a journal creating apparatus including a control unit and a storage unit, and the storage unit is a business to provide to a business partner. There is a claim content identification for identifying the one that charges the business partner for the business or the cost that occurs when the business is provided and the payment of the cost is billed to the business partner. Claim-type claim content identification data that is data and is used when claiming remuneration for the business as a claim to the business partner, and a credit account item that is set to credit the journal for the business or the cost , A business content including a plurality of combinations of a billing content master that includes, a business content identification data that represents the content of a business, and a debit account item that is set in the debit of the journal and that is related to the claim A master is stored, and the control unit is specified by the credit content acquisition unit for acquiring a credit account item associated with the specified bill content identification data from the bill content master, and by the business content master. Journal entry for creating the journal including the debit acquisition means for acquiring the debit account item associated with the business content identification data, the debit account item acquired by the debit acquisition device, and the credit account item acquired by the credit acquisition device And creating means.

Further, in the journal entry creating apparatus according to the present invention, when the claim content master recovers the cost incurred when the business is provided, which is the claim content identification data, the claim content master charges the customer for the replacement. In this case, the debit type debit type identification data and the credit account item, wherein the business content master is the business content identification data and the debit account item and is related to the advance debit. It is characterized by including a plurality of combinations of account items.

Further, the journal entry creating apparatus according to the present invention is one in which the bill content master receives the remuneration for the business from the business partner prior to the provision of the business, which is the bill content identification data. A combination of unscheduled debit account items in which the business content master includes the business content identification data and the debit account item, which includes the billing content identification data and the credit account item. Is included.

Further, in the journal entry creating apparatus according to the present invention, the business content master has, as the information associated with the same business content identification data, the debt type debit account item, the advancement type debit account item, and the advance debit account. Including a subject, the debit acquisition means determines whether the specified billing content identification data corresponds to the bond type billing content identification data or the unsolicited billing content identification data, and determines that the debit type billing identification data does not correspond. , If the acquisition-type debit account is acquired and it is determined that the payment is applicable, it is determined whether the payment date from the supplier exists and the payment date is younger than the accounting date of the journal. However, when it is determined that the above conditions are met, the unearned debit account item is acquired, and when it is determined that the conditions are not met, the debt type debit account item is acquired.

A journal creation method according to the present invention is a journal creation method executed by an information processing device including a control unit and a storage unit, wherein the storage unit is a business provided to a business partner and Claim content identification data for identifying what charges a remuneration to the business partner or a cost incurred when providing the business and which charges the payment of the cost to the business partner. Claim details including claim type identification data for claiming remuneration for the business as a claim to the business partner and a credit account item set to credit the journal for the business or the cost Stores a master and business content identification data that represents the content of the business, and a business content master that includes a plurality of debit-type debit account items that are set for debiting the journal and are related to the receivables. And a credit acquisition step for acquiring credit account items associated with the specified billing content identification data from the billing content master, which is executed by the control unit, and the business content designated from the business content master A debit acquisition step of acquiring a debit account item associated with identification data, a journal entry creating step of creating the journal including the debit account item acquired in the debit acquisition step and the credit account item acquired in the credit acquisition step And are included.

Further, the journal creating program according to the present invention is a journal creating program to be executed by an information processing apparatus including a control unit and a storage unit, and the storage unit is a business to be provided to a supplier and Claim content identification data for identifying a person who charges a fee to the supplier or a fee that is incurred when providing the business, and a fee that is paid to the supplier. A claim including claim type claim content identification data, which is used when claiming a remuneration for the business as a claim to the business partner, and a credit account item set to credit the journal for the business or the cost A content master and a business content master that includes a plurality of combinations of business content identification data that represents the content of the business and debit account items that are set in the debit of the journal entry and that are related to the claim. A credit acquisition step for acquiring a credit account item that is stored and is to be executed by the control unit, from the bill content master and associated with the designated bill content identification data, and is designated from the business content master. A debit acquisition step for acquiring a debit account item associated with the business content identification data, a journal entry for creating the journal including the debit account item acquired in the debit acquisition step and the credit account item acquired in the credit acquisition step And a creating step.

Advantageous Effects of Invention According to the present invention, even when a company or the like operates a plurality of businesses, it is possible to create a journal by automatically obtaining a credit account item corresponding to each business.

FIG. 1 is a block diagram showing an example of the configuration of a journalizing apparatus. FIG. 2 is a diagram showing an example of a billing item master. FIG. 3 is a diagram showing an example of the work form master. FIG. 4 is a diagram showing an example of credit account items that are input and acquired for billing items in the case of creating a journal entry of pattern 1 (only claims). FIG. 5 is a diagram showing an example of inputting an accounting date and the like in the case of creating a journal entry of pattern 1 (only claims). FIG. 6 is a diagram showing an example of debit account items that are input and acquired in a work form in the case of creating a journal entry of pattern 1 (only claims). FIG. 7 is a diagram showing an example of billing data created in the case of creating journals for pattern 1 (only bonds). FIG. 8 is a diagram showing an example of journals created in the case of journal creation for pattern 1 (only claims). FIG. 9 is a diagram showing an example of credit account items that are input and acquired for billing items in the case of creating a journal entry of pattern 2 (with advance payment). FIG. 10 is a diagram showing an example of inputting the accounting date and the like in the case of creating a journal of pattern 2 (with advance payment). FIG. 11 is a diagram showing an example of a debit account item that is input and acquired as a work form in the case of creating a journal of pattern 2 (with advance payment). FIG. 12 is a diagram showing an example of billing data created in the case of creating a journal of pattern 2 (with advance payment). FIG. 13 is a diagram showing an example of journals created in the case of journal creation of pattern 2 (with advance payment). FIG. 14 is a diagram showing an example of credit account items that are input and acquired as billing items in the case of creating a journal entry of pattern 3 (with advance receipt). FIG. 15 is a diagram showing an example of inputting the accounting date and the like in the case of creating a journal of pattern 3 (with advance receipt). FIG. 16 is a diagram showing an example of debit account items that are input and acquired in the work form in the case of creating a journal entry of pattern 3 (with advance receipt). FIG. 17 is a diagram showing an example of billing data created in the case of creating journals for Pattern 3 (with advance receipt). FIG. 18 is a diagram showing an example of journals created in the case of journal creation of pattern 3 (with advance receipt). FIG. 19 is a diagram showing an example of a flowchart of a process of acquiring a debit account item from the work form master.

Embodiments of a journal creating apparatus, a journal creating method, and a journal creating program will be described in detail below with reference to the drawings. The present invention is not limited to this embodiment.

[1. Overview]
When a company operates multiple businesses, it is often the case that the credit account items are managed separately for each service/service. In particular, in the logistics industry, in order to manage credits by business, it is general to manage credit items separately for each service unit. In this case, in the past, an operator who was familiar with both business and financial accounting had to enter a credit item based on the business at the timing of registering information on services and services. Here, for example, in logistics business, credit management is properly performed for each different service/service such as transportation business and warehouse business, and strict management is performed in order to visualize management without depending on the accounting literacy and business knowledge of the operator. It was required to understand the credit management for each business.

Therefore, in the present embodiment, for example, in the physical distribution industry in which it is difficult to manage credits by business due to different bills for the same customer, it is possible to manage credits by business. Specifically, in the present embodiment, for example, the following two are possible.

First, for example, in order to grasp the balance of payment for different services/services for the same business partner, it is possible to manage credit account accounts separately. In other words, it has become possible for companies with multiple businesses to record a claim depending on the type of work. For example, if the credit item is registered in advance, it is possible to automatically grasp the breakdown of the bond within the business based on the transaction data such as the work form “general logistics (transportation business+warehouse business)” and the billing item “land transportation”.

Secondly, for example, we automated the operation to determine which loan item should be used for the services and services provided in financial accounting. In other words, even operators who do not understand accounting can now manage business-specific loans. For example, if the work form “general logistics (transportation business+warehouse business)” and the invoice item “land transportation” are registered in the master in advance, referring to the master, the land transportation sales and warehouse costs in the land transportation/warehouse business Can be grasped as. The specific configuration and operation will be described below.

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

The journal entry creating apparatus 100 is a commercially available desktop personal computer. Note that the journal creating 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 Assistants), smartphone, tablet personal computer. It may be an information processing device.

The journal entry creating apparatus 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input/output interface unit 108. The respective units included in the journal creating apparatus 100 are communicably connected via an arbitrary communication path.

The communication interface unit 104 communicatively connects the journal creating apparatus 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 journalizing apparatus 100 and the server 200 to each other 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 below 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-use television), a speaker, or a printer can be used. As the input device 112, a keyboard, a mouse, a microphone, and a monitor that realizes a pointing device function in cooperation with the mouse can be used. In the following, 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 instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory)/ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used.

The storage unit 106 includes, for example, a billing item master 106a as a billing content master, a work form master 106b as a business content master, and billing data 106c.

As shown in FIG. 2, the billing item master 106a is, for example, a business to be provided to a business partner, which charges a fee for the business to the business partner, or a cost incurred when the business is provided. Billing content identification data (billing item CD and billing item name) for identifying what bills the customer for the payment of the cost, and a credit account set to credit the journal for the business or the cost. It includes an item (account item), a category representing the nature of the billing content identification data (billing advancement category), and the like. The billing content identification data includes, for example, the following three types.

First, the claim type claim content identification data that is the claim content identification data when claiming the remuneration for the business as a claim from the business partner. In the example of FIG. 2, “billing item CD: 4100, billing item name: transportation fee” and “billing item CD: 4600, billing item name: dispatch fee” correspond to the claim type billing content identification data. Further, as shown in FIG. 2, the claim advance classification corresponding to the claim type claim content identification data is “claim”.

Next, it is replacement type billing content identification data which is the billing content identification data in the case of billing the customer for the corresponding portion when the cost incurred in providing the business is replaced. In the example of FIG. 2, “billing item CD: 4200, billing item name: high-speed fare” and “billing item CD: 4500, billing item name: water and utilities” correspond to the replacement billing content identification data. Further, as shown in FIG. 2, the bill advance classification corresponding to the advance bill content identification data is “advance”.

Finally, it is pre-acceptance type billing content identification data that is the billing content identification data when the reward for the business is received in advance from the business partner before the business is provided. In the example of FIG. 2, "billing item CD: 4300, billing item name: warehouse storage fee" and "billing item CD: 4400, billing item name: warehouse cargo handling fee" correspond to the front-end-type billing content identification data. .. Further, as shown in FIG. 2, the bill advance classification corresponding to the advance receipt type bill content identification data is “billing”.

Here, for example, in the logistics industry, a plurality of bills (billing of land transportation sales as a charge for carrying a package, billing of warehouse sales as a storage fee for a warehouse, etc.) may be issued for one work form (business). Since it may occur, the billing item master 106a sets an account item by a billing item which is an actual work unit. By doing so, the preparation of the master can be minimized even when the same work is performed on different suppliers.

As shown in FIG. 3, the work form master 106b includes, for example, business content identification data (work form CD and work form name) representing the contents of a business, a debit account item (account item) set for the debit of the journal, and Includes multiple combinations of credit items corresponding to the debit account item. Briefly, the work form master 106b is a master that manages at least two work forms (=a plurality of businesses).

The debit account item is a debt type debit account item which is the debit account item relating to the claim, a debit type debit account item which is the debit account item relating to the advancement, and a debit account which is the debit account item relating to the advance payment. There are three types of debit accounts. The account item in the line shown in (A) in FIG. 3 is the debt type debit account item, the account item in the line shown in (B) in FIG. 3 is the advance type debit account item, and (C) in FIG. The account item in the line indicated by is the above-mentioned debit account item.

Here, FIG. 3 shows the work form master 106b including all of the three types of debit account items, but the work form master 106b may include at least the credit type debit account items. The work form master 106b in the case where only the credit type debit account items are included as the debit account items is as follows, for example.

Work form CD Work form name Receivables account account 2000 Transportation business operating receivables account Operating receivables (automobile)
2200 Warehouse business Trade receivables account Operating receivables (warehouse)
2400 Incidental business Trade receivables account Operating accounts receivable (incidental)

As described above, the work mode master 106b manages the credit type debit account items for a plurality of (two or more) businesses, so that the operator does not have to have knowledge of both business and financial accounting. If you specify the transportation business as the work mode, you can automatically acquire the “operating receivable (automobile)” and create journals. If you specify the warehouse business as the work mode, you can automatically acquire the “operating receivable (warehouse)” and journal. You can create it, and if you specify an incidental business as a work form, you can automatically acquire "accounts receivable (incidental)" and create journals.

Thus, in the work form master 106b, for example, the following settings can be made.
-Accounts can be set in units of trade receivables/advancement/unearned income/unearned expense in a work form (≈business) that the user wants to manage balance.
-When it is desired to manage the two businesses, the transportation business and the warehouse business, as one business, the two businesses can be managed as one work form.
・It is possible to have multiple credit subjects.
-If there is a debt that cannot be generated in business, it is possible to set the account item as blank.
-Accounts can be set for work styles.
-For one work form, account items can be set for "trade receivables/advancement/advanced receipts/advanced expense account items" which are the management units of receivables.

As shown in FIG. 7, the billing data 106c is, for example, a slip NO, a line number in the same slip NO, an accounting date of the journal, the business content identification data (work form CD), and the billing content. It includes identification data (billing item CD), the amount billed to the customer, and the like.

The control unit 102 is a CPU or the like that controls the journal creating apparatus 100 as a whole. 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 required data, and performs various information processing based on these stored programs. Run.

Conceptually, the control unit 102 has, for example, (1) a credit acquisition unit 102a as a credit acquisition unit that acquires a credit account item associated with the specified bill content identification data from the bill content master, and (2) ) A debit acquisition unit 102b as a debit acquisition means for acquiring a debit account item associated with the specified business content identification data from the business content master, and (3) the debit account item and the debit account item acquired by the debit acquisition means. A journal entry creating unit 102c as a journal entry creating section that creates the journal including the credit account item acquired by the credit acquisition section.

The credit acquisition unit 102a acquires the credit account item associated with the specified invoice item from the invoice item master 106a including the invoice item and the credit account item.

The debit acquisition unit 102b acquires a debit account item associated with the specified work form from the work form master 106b including a plurality of combinations of work forms and debit account items.

Here, the work form master 106b may include the debt type debit account item, the advance type debit account item, and the advance debit account item as information associated with the same business content identification data (work form). Good. Specifically, in the work form master 106b shown in FIG. 3, as a debit account item associated with the work form "transportation business", "operating receivable (automobile)", "recovery receivable", "operating receivable" And “Unearned Revenue” exists. In this case, the debit account item cannot be uniquely specified only by linking with the work form “transportation business”. Therefore, in this case, the debit acquisition unit 102b specifies and acquires one debit account item from the work form master 106b as described below according to the flowchart of FIG.

First, the debit acquisition unit 102b determines whether the billing classification of the designated billing item corresponds to billing (step S1 in FIG. 19). If it is determined that the above does not apply (step S1: No in FIG. 19), the debit acquisition unit 102b acquires the debit account item “advanced receivable” corresponding to the advanced receivable account item. On the other hand, when it is determined that the above is applicable (step S1: Yes in FIG. 19), the debit acquisition unit 102b determines whether there is a payment date and the payment date <accounting date is met (FIG. 19 step S2).

When it is determined that the above conditions are met (step S2 in FIG. 19: Yes), the debit acquisition unit 102b corresponds to the debit account item “operating accounts receivable” and the unearned revenue account item corresponding to the unearned revenue credit account item. Get the debit account "Unearned Revenue". On the other hand, when it is determined that the above conditions are not satisfied (step S2 in FIG. 19: No), the debit acquisition unit 102b acquires the debit account item “operating accounts receivable (automobile)” corresponding to the trade receivable account item. To do.

The journal entry creation unit 102c creates the journal entry including the debit account item acquired by the debit acquisition unit 102b and the credit account item acquired by the credit acquisition unit 102a.

[3. Specific example of processing]
In this item, a specific example of the process according to the present embodiment (the flow from order management input to journal cooperation to the financial accounting system) will be described. In this item, the preparation of journal entries for each of pattern 1 (only claims), pattern 2 (with advance payment), and pattern 3 (with advance payment) will be described item by item.

In addition, this item [3. [Specific Example of Process]], the description will proceed on the assumption that the contents of the billing item master 106a are as shown in FIG. 2 and the contents of the work form master 106b are as shown in FIG.

[3-1. Create journal entry for pattern 1 (credit only)
In this item, the journal creation when the “dispatch fee” is the content of the bill to the business partner will be described in detail.

(1) Acquisition of credit account item First, the credit acquisition unit 102a, as shown in FIG. 4, information associated with the claim item CD: 4600 and the claim item name: dispatch fee entered by the operator from the claim item master 106a. As a result, the credit account item “incidental sales” and the invoice advance classification “invoice” are acquired.

(2) Input of accounting date Next, as shown in FIG. 5, the operator inputs the invoice item CD: 4600, the accounting date: 2018/7/20 and the invoice amount: 1000.

(3) Acquisition of Debit Account Item Next, as shown in FIG. 6, the debit acquisition unit 102b acquires the debit account item associated with the work form CD: 2400 and the work form name: incidental business input by the operator. .. Here, referring to the flowchart of FIG. 19, the billing advance classification “billing” acquired in (1) is “Yes” to “billing advance classification=billing?” in step S1, and therefore the process proceeds to step S2. Then, in step S2, “payment date=present AND payment date<accounting date”, since the payment date has not been entered, the result is No, and “trade receivable account item is output”. As described above, returning to FIG. 6, the debit acquisition unit 102b sets the debit account item “operating accounts receivable (incidental)” associated with the operation form CD: 2400 and the operation form name: incidental business and corresponding to the trade receivable account item. get.

In this way, the debit account item acquired from the work form master 106b is determined by the information input in (1) and (2). In this example, since the bill advance classification: billing acquired in (1) and the payment is not made in advance, the debit account item acquired from the work form master 106b is “business unpaid” corresponding to the trade receivable account item. Money (incidental)".

(4) Creation of billing data Next, the billing item CD: 4600 entered in (1) and the billing item CD: 4600 entered in (2), accounting date: 2018/7/20 and billing amount: 1000 And the work form CD: 2400 input in (3), the billing data 106c shown in FIG. 7 is created.

(5) Creation of Journal Finally, as shown in FIG. 8, the journal creating unit 102c displays the debit account item “operating accounts receivable (incidental)” acquired by the debit acquisition unit 102b in (3) A journal including the credit account item “incidental sales” acquired by the credit acquisition unit 102a is created.

[3-2. Create journal for pattern 2 (with advance payment)]
In this item, examples of creating journals when "transportation fee" and "high-speed fare" are billed contents to the business partner are shown in FIGS. 9 to 13, but the journal entry for "transportation fee" is [3- Since it can be created by a method similar to the method described in 1], the description thereof is omitted, and in this item, only the journal creation for the "high speed fee" will be described in detail.

(1) Acquisition of Credit Account Item First, as shown in FIG. 9, the credit acquisition unit 102a associates the charge item master 106a with the charge item CD: 4200 and the charge item name: the high-speed charge associated with the operator. As a result, the credit account item “advance payment” and the billing advance classification “advance” are acquired.

(2) Input of accounting date etc. Next, as shown in FIG. 10, the operator inputs the invoice item CD: 4200, accounting date: 2018/7/20 and invoice amount: 500.

(3) Acquisition of debit account item Next, as shown in FIG. 11, the debit acquisition unit 102b acquires a debit account item associated with the work form CD: 2000 and work form name: transportation business input by the operator. .. Here, referring to the flowchart of FIG. 19, the billing advance classification “advancement” acquired in (1) is “No” to “billing advancement classification=billing?” in step S1. Output”. As described above, returning to FIG. 11, the debit acquisition unit 102b acquires the debit account item “advance receivable” associated with the work form CD: 2000 and the work form name: transportation business and corresponding to the advance receivable account item.

In this way, the debit account item acquired from the work form master 106b is determined by the information input in (1) and (2). In this example, the invoice advance classification acquired in (1): advance, and since there is no payment in advance, the debit account item acquired from the work form master 106b corresponds to the advance receivable account item. It becomes money.

(4) Creation of billing data Next, the billing item CD: 4200 entered in (1) and the billing item CD: 4200 entered in (2), accounting date: 2018/7/20 and billing amount: 500 And the work form CD: 2000 input in (3), the billing data 106c shown by the line number 2 in FIG. 12 is created.

(5) Journal Entry Creation Finally, the journal entry creation unit 102c, as shown in FIG. 13, the debit account item “advance receivable” acquired by the debit acquisition unit 102b in (3) and the credit acquisition unit in (1). A journal including the credit account item “advance money” acquired in 102a is created.

[3-3. Journal entry for Pattern 3 (with advance receipt)]
In this item, the journal creation in the case where the "warehouse storage fee" is the content of the bill to the business partner will be described in detail.

(1) Registration of Deposit Information First, as shown below, the deposit information is registered by the operator.
Supplier name: ○○ Inflow amount: 800,000 yen Deposit date: 2018/5/20

(2) Acquisition of credit account item Next, as shown in FIG. 14, the credit acquisition unit 102a uses the charge item master 106a to input the charge item CD: 4300 and the charge item name: warehouse storage charge and string. As the attached information, the credit account item “warehouse sales” and the bill advance classification “billing” are acquired.

(3) Input of accounting date Next, as shown in FIG. 15, the operator inputs the invoice item CD: 4300, the accounting date: 2018/7/20 and the invoice amount: 2000.

(4) Acquisition of Debit Account Item Next, as shown in FIG. 16, the debit acquisition unit 102b acquires the work form CD: 2200 and the work form name input by the operator: the debit account item associated with the warehouse business. .. Here, referring to the flowchart of FIG. 19, since the billing advance classification “billing” acquired in (2) is “Yes” to “billing advance classification=billing?” in step S1, the process proceeds to step S2. Then, regarding “payment date=yes AND payment date<accounting date” in step S2, since the payment date 2018/5/20<accounting date 2018/7/20 is satisfied, the result is Yes, and “unearned income credit account item and Output the unearned revenue account". From the above, returning to FIG. 16, the debit acquisition unit 102b associates the work form CD: 2200 and the work form name: warehouse business with the debit account item “operating receivable” corresponding to the unearned income credit account item, The work form CD: 2200 and the work form name: the debit account item “Unearned revenue” that is associated with the warehouse business and corresponds to the unearned revenue account item are acquired.

In this way, the debit account item acquired from the work form master 106b is determined by the information input in (2) and (3). In this example, the bill advance classification acquired in (2): billing, and payment is made in advance, and the payment date 2018/5/20 <accounting date 2018/7/20 holds, so from the work form master 106b The acquired account items are “operating accounts receivable” corresponding to the unearned revenue credit account item and “unearned revenue” corresponding to the unearned revenue account item.

(5) Creation of billing data Next, the billing item CD: 4300 entered in (2) and the billing item CD: 4300 entered in (3), accounting date: 2018/7/20 and billing amount: 2000 And the work form CD: 2200 input in (4), the billing data 106c shown in FIG. 17 is created.

(6) Creation of journal entry Finally, the journal entry creating unit 102c, as shown in the journal entry (journal date 7/20) shown in the lower part of FIG. 18, acquires the debit account item “previously” in the debit acquisition unit 102b in (4). A journal entry including "revenue received" and the credit account item "warehouse sales" acquired by the credit acquisition unit 102a in (2) is created.

Note that the journal entry creation unit 102c may create the deposit journal (the journal entry on the payment date 5/20) in the upper part of FIG. 18 corresponding to the entry journal in the lower portion of FIG. 18 (the journal entry on the accounting date 7/20). As shown in the upper part of FIG. 18, the deposit journal includes “CASH” as a debit account item, and as a credit account item, the account item “Unearned income” set in the debit of the accounting journal at the lower part of FIG. 18. including.

[4. Summary of this embodiment]
As described above, according to the journal creating apparatus 100 according to the present embodiment, even when a company or the like operates a plurality of businesses, it is possible to create a journal by automatically acquiring the credit account items corresponding to each business. As a result, for example, it becomes possible to strictly understand the credit management for each business without depending on the accounting literacy and business knowledge of the operator in the company, and as a result, the management can be visualized.

[5. Other Embodiments]
The present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims other than the above-described embodiments.

For example, of the processes described in the embodiment, all or part of the processes described as being automatically performed may be manually performed, or all of the processes described as manually performed. Alternatively, a part thereof can be automatically performed by a known method.

Unless otherwise specified, 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 this specification and the drawings are excluded. Can be changed arbitrarily.

Further, with respect to the journal entry creating apparatus 100, the constituent elements shown in the drawings are functionally conceptual, and do not necessarily have to be physically configured as illustrated.

For example, all or any part of the processing functions provided in the journal creating apparatus 100, particularly each processing function performed by the control unit, may be realized by a CPU and a program interpreted and executed by the CPU. Alternatively, the hardware may be realized by wired logic. The program is recorded in a non-transitory computer-readable recording medium that includes programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment, and the journal creation apparatus as necessary. Mechanically read to 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or an HDD (Hard Disk Drive). This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the journal creating apparatus 100 via an arbitrary network, and it is possible to download all or a part of it as necessary. is there.

Further, the 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" includes 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). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), etc. It shall include any "portable physical medium".

The "program" is a data processing method described in any 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 it achieves its function in cooperation with a plurality of modules or libraries that are distributed and configured, or with a separate program represented by an OS. Including things. Note that known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, and the installation procedure after reading.

Various databases and the like stored in the storage unit are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, which are used for various processes and website provision. It stores programs, tables, databases, files for web pages, etc.

Further, the journal creating apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus to which any peripheral device is connected. Further, the journal creation apparatus 100 may be realized by mounting software (including a program, data, etc.) for realizing the processing described in the present embodiment in the apparatus.

Further, the specific form of the dispersion/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 arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be implemented in any combination, or the embodiments may be selectively implemented.

INDUSTRIAL APPLICABILITY The present invention is useful in all types of industries and industries, but is useful, for example, in companies that perform businesses that span multiple industries and industries, and is extremely useful particularly in the logistics industry.

100 journal creation device 102 control unit
102a Credit acquisition unit
102b Debit acquisition unit
102c Journal creation section 104 Communication interface section 106 Storage section
106a Billing item master
106b Work mode master
106c Billing data 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (6)

A journal creation apparatus including a control unit and a storage unit,
In the storage unit,
Businesses to be provided to a business partner, in which a fee for the business is requested to the business partner, or costs incurred in providing the business, which are to be paid to the business partner. The claim content identification data for identifying the claim type claim content identification data, which is used when claiming the remuneration for the business as a claim to the business partner, and the credit of the journal for the business or the cost. Invoice content master including the credit account to be set,
A business content master that includes a plurality of combinations of business content identification data that represents the content of the business and a debit account item that is set in the debit of the journal entry and that is related to the receivable;
Is stored,
The control unit is
A credit acquisition means for acquiring a credit account item associated with the specified bill content identification data from the bill content master;
Debit acquisition means for acquiring a debit account item associated with the specified business content identification data, from the business content master,
Journal entry creating means for creating the journal including the debit account item obtained by the debit obtaining means and the credit account item obtained by the credit obtaining means;
Be equipped with,
A journal entry creating device. The billing content master data is the billing content identification data, which is the billing identification data for billing the business partner when the cost incurred in providing the service is billed to the business partner. And including the credit account,
The business content master includes a plurality of combinations of the business content identification data and the debit account items, which are related to the advancement, and debit account items;
The journal entry creating apparatus according to claim 1, wherein: The billing content master is the billing content identification data, which is the case where the remuneration for the business is received in advance from the business partner before the business is provided, and the credit account item And including,
The business content master includes a plurality of combinations of the business content identification data and the debit account items, which are related to the advance payment, and a down payment type debit account item.
The journal entry creating apparatus according to claim 1 or 2. The business content master includes, as information linked to the same business content identification data, the debt type debit account item, the advance type debit account item and the advance debit account item,
The debit acquisition means is
It is determined whether the specified billing content identification data corresponds to the bond type billing content identification data or the prepaid billing content identification data,
If it is determined that the above is not applicable, obtain the advance debit account item,
If it is determined to be applicable, it is determined whether or not there is a payment date from the supplier, and the payment date is less than the accounting date of the journal,
If it is determined that the above conditions are met, acquire the deferred debit account item,
If it is determined that the above conditions are not met, acquire the debt type debit account item,
The journal entry creating apparatus according to claim 3, wherein A journal creation method executed by an information processing device including a control unit and a storage unit,
In the storage unit,
Businesses to be provided to a business partner, in which a fee for the business is requested to the business partner, or costs incurred in providing the business, which are to be paid to the business partner. Claim content identification data for identification, which is for claiming a remuneration for the business as a claim to the business partner, and a claim type credit data for the business or the expense Invoice content master including the credit account to be set,
A business content master that includes a combination of business content identification data that represents the content of the business and a debit account item that is set in the debit of the journal entry and that is related to the claim,
Is stored,
Executed by the control unit,
A credit acquisition step for acquiring a credit account item associated with the specified bill content identification data from the bill content master;
From the business content master, a debit acquisition step of acquiring a debit account item associated with the specified business content identification data,
A journal entry creating step for creating the journal including the debit account item acquired in the debit acquisition step and the credit account item acquired in the credit acquisition step;
Including,
Journal creation method characterized by. A journal creation program to be executed by an information processing device including a control unit and a storage unit,
In the storage unit,
Businesses to be provided to a business partner, in which a fee for the business is charged to the business partner, or costs incurred in providing the business, which are billed to the business partner. Claim content identification data for identification, which is for claiming a remuneration for the business as a claim to the business partner, and a claim type credit data for the business or the expense Invoice content master including the credit account to be set,
A business content master that includes a combination of business content identification data that represents the content of the business and a debit account item that is set in the debit of the journal entry and that is related to the claim,
Is stored,
In order for the control unit to execute,
A credit acquisition step for acquiring a credit account item associated with the specified bill content identification data from the bill content master;
From the business content master, a debit acquisition step of acquiring a debit account item associated with the specified business content identification data,
A journal entry creating step for creating the journal including the debit account item acquired in the debit acquisition step and the credit account item acquired in the credit acquisition step;
Including,
A journal creation program characterized by.

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