JP2024023847A - Credit-debit allocation department specification device, credit-debit allocation department specification method, and credit-debit allocation department specification program - Google Patents

Abstract

To provide a credit-debit allocation department specification device, a credit-debit allocation department specification method, and a credit-debit allocation department specification program capable of easily and accurately specifying the allocated department in cancellation of credit or cancellation of payment even in a case when the receiving of money or the payment of the debit is carried out in a department which is different from the department where the credit or the debt is allocated.SOLUTION: (1) A slip number associated to the same billing destination in a credit table is acquired from a recovery scheduled table in credit erasure for a debit and an allocation department associated with the acquired slip number is acquired from a debt allotment table, (2) a slip number associated to the same payment destination in the payment table is acquired from the payment schedule table when paying debt, and furthermore, the allocation department associated with the acquired slip number is acquired from the debt allotment table.SELECTED DRAWING: Figure 1

Description

The present invention relates to a credit/payable accounting department identification device, a credit/payable accounting department identification method, and a credit/payable accounting department identification program.

Patent Document 1 discloses a new management accounting system and a new management accounting implementation method that can accurately grasp the profit and loss situation of each business division in a company (see paragraph 0011 of Patent Document 1).

JP2006-107227A

As described in Patent Document 1, from the viewpoint of business analysis, it is important to accurately understand the profit and loss of each business division. For this reason, for example, a department (e.g., sales department) that is different from the department (e.g., sales department) that recorded the receivables (e.g., accounts receivable) or debts (e.g., accounts payable) is responsible for crediting or paying the receivables. In such cases, it is necessary to specify the department in which the funds were recorded when reconciling the receipt or payment.

However, in the past, a method of manually specifying the accounting department was used, which caused a problem of lack of efficiency and immediacy. There is also a method of determining the allocation standard in advance and automatically allocating it to each department, but the allocation standard is based on the sales ratio of each business department, etc., as described in paragraph 0014 of Patent Document 1 above. Because it is only a guideline determined based on the allocation standards, there are often errors between the amount recorded by each department calculated using the allocation standard and the amount actually recorded by each department, resulting in a lack of accuracy. There was a problem. These problems were particularly noticeable in companies with many departments.

The present invention has been made in view of the above-mentioned problems, and even if the credit or payment for the debt is made in a department different from the department that recorded the claim or debt, the payment can be canceled or The purpose of the present invention is to provide a receivable/payable accounting department identification device, a receivable/payable accounting department identification method, and a receivable/payable accounting department identification program that can easily and accurately identify the accounted department when clearing payments. shall be.

In order to solve the above-mentioned problems and achieve the purpose, a receivables/payables accounting department identifying device according to the present invention is provided with a control section, wherein the control section is configured to detect whether receivables are The debt accounting system includes at least one of a debt accounting department identification means for identifying a debt accounting department that is a department in which a debt has been recorded and a debt accounting department identification means for identifying a debt accounting department that is a division in which a debt has been recorded. The department specifying means selects a receivables accounting table and a collection schedule table that are generated when the receivable is recorded in the receivables accounting department, and a payment table that is generated when the receivable is deposited to a department different from the receivables accounting department. With reference to this, at the time of crediting the receivable, the billing party identification data is determined from the collection schedule table including billing party identification data for identifying the billing party of the receivable and debt identification data for identifying the debt. obtains receivables identification data that is linked to the same billing party identification data in the payment table containing data, and further includes receivables accounting department identification data for identifying the receivables identification data and the receivables accounting department. Obtaining from the receivables accounting table, receivables accounting department identification data that is linked to the acquired receivables identification data, and the debts accounting department identifying means is configured to acquire the receivables accounting department identification data that is linked to the acquired receivables identification data, and the debts accounting department specifying means collects the receivables accounting table and payment information generated at the time of recording the debt in the receivables accounting department. With reference to a schedule table and a payment table generated when paying the debt made in a department different from the debt accounting department, when paying the debt, the payment destination identification data for identifying the payee of the debt and the Obtaining debt identification data linked to the same payee identification data in the payment table including the payee identification data from the payment schedule table including debt identification data for identifying debts, and further, Obtaining debt accounting department identification data linked to the acquired debt identification data from the debt accounting table including the debt identification data and debt accounting department identification data for identifying the debt accounting department. do.

Further, in the method for specifying a department for recording receivables and debts according to the present invention, the method for specifying a department for recording receivables and debts is executed by an information processing device including a control unit, and the method is executed by the control unit in an arbitrary order. The method includes at least one of a receivables accounting department identification step for identifying a receivables accounting department that is a department in which a receivable is recorded and a debts accounting department identification step for identifying a debts accounting department that is a department in which a debt is recorded; The receivables accounting department identification step includes a receivables accounting table and a collection schedule table that are generated when the receivable is recorded in the receivables accounting department, and a deposit that is generated when the receivable is deposited to a department different from the receivables accounting department. With reference to the table, when applying the payment for the receivable, the receivable is selected from the collection schedule table that includes billing party identification data for identifying the billing party of the receivable and receivable identification data for identifying the receivable. Obtain claim identification data that is linked to the same billing party identification data in the billing table including party identification data; from the receivables accounting table including the receivables accounting department identification data that is linked to the acquired receivables identification data; and payment destination identification data for identifying the payee of the debt at the time of payment of the debt by referring to the payment schedule table and the payment table generated when the payment for the debt was made in a department different from the debt accounting department. and debt identification data for identifying the debt, obtaining debt identification data that is linked to the same payee identification data in the payment table including the payee identification data, Further, acquiring debt accounting department identification data linked to the acquired debt identification data from the debt accounting table including the debt identification data and debt accounting department identification data for identifying the debt accounting department. Features.

Further, in the receivables/payables accounting department identification program according to the present invention, the receivables/payables accounting department identification program is to be executed by an information processing device including a control unit, and the program is to be executed in an arbitrary order by the control unit. includes at least one of a receivables accounting department identification step for identifying the receivables accounting department in which the receivables are recorded and a debts accounting department identification step for identifying the debts accounting department in which the debts are recorded. , the receivables accounting department identification step includes a receivables accounting table and a collection schedule table that are generated when the receivables are recorded in the receivables accounting department, and a receivables accounting table and a collection schedule table that are generated at the time of depositing the receivables to a department different from the receivables accounting department. from the collection schedule table that includes billing party identification data for identifying the billing party of the debt and debt identification data for identifying the debt when applying the payment for the debt; Receivables identification data that is linked to the same billing party identification data in the billing table including the billing party identification data, and a debt accounting department identification for identifying the debt accounting department from the billing identification data. receivables accounting department identification data that is linked to the acquired receivables identification data from the receivables accounting table including data; A payment destination for identifying the payee of the debt at the time of payment for the debt by referring to an accounting table, a payment schedule table, and a payment table generated at the time of payment of the debt made in a department different from the debt accounting department. Obtain debt identification data that is linked to the same payee identification data in the payment table that includes the payee identification data from the payment schedule table that includes identification data and debt identification data for identifying the debt. Further, acquiring debt accounting department identification data linked to the acquired debt identification data from the debt accounting table including the debt identification data and debt accounting department identification data for identifying the debt accounting department. , is characterized by.

According to the present invention, even if a deposit for the receivable or a payment for the debt is made in a department different from the department in which the receivable or debt was recorded, the department in which the receivable or debt was recorded is This has the effect that it is possible to easily and accurately specify the

FIG. 1 is a block diagram showing an example of the configuration of a credit/payable accounting department identification device. FIG. 2 is a diagram illustrating an example of a series of journal entries created when recording debts in the related art. FIG. 3 is a diagram showing an example of a series of journal entries created when recording debts in the related art. FIG. 4 is a diagram illustrating an example of an overview of the deposit reconciliation process according to the present embodiment. FIG. 5 is a diagram illustrating an example of an overview of payment processing according to the present embodiment. FIG. 6 is a diagram illustrating an example of a journal entry, a debt accounting table, and a collection schedule table created at the time of debt accounting in this embodiment. FIG. 7 is a diagram showing an example of a journal and a deposit table created at the time of deposit in this embodiment. FIG. 8 is a diagram illustrating an example of a journal entry, a deposit reconciliation breakdown table, a collection schedule table, and a receivables accounting table, which are created when a deposit is reconciled, in this embodiment. FIG. 9 is a diagram illustrating an example of a journal entry, a debt accounting table, and a payment schedule table created at the time of debt recording in this embodiment. FIG. 10 is a diagram showing an example of a journal entry, a payment table, a payment schedule table, and a debt accounting table created at the time of payment in this embodiment.

DESCRIPTION OF THE PREFERRED EMBODIMENTS Embodiments of a credit/payable accounting department identification device, a credit/payable accounting department identification method, and a credit/payable accounting department identification program according to the present invention will be described below in detail with reference to the drawings. Note that the present invention is not limited to this embodiment. The specific configuration and operation will be described below.

[1. composition]
An example of the configuration of the credit/payable accounting department identification device 100 according to this embodiment will be described with reference to FIG. 1. FIG. 1 is a block diagram showing an example of the configuration of the receivables/payables accounting department identification device 100. As shown in FIG.

The credit/payable accounting department identification device 100 is a commercially available desktop personal computer. Note that the receivables/payables accounting department identification device 100 is not limited to stationary information processing devices such as desktop personal computers, but also commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. It may also be a portable information processing device such as.

The credit/debt accounting department identification device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each unit included in the credit/debt accounting department identifying device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the receivables/debts accounting department identification device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the receivables/payables accounting department specifying device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data such as various masters, which will be described later, may be stored in the server 200, for example.

An input device 112 and an output device 114 are connected to the input/output interface unit 108 . As the output device 114, 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 cooperates with the mouse to realize a pointing device function can be used. Note that in the following description, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used.

The storage unit 106 includes, for example, a debt accounting table 106a, a debt accounting table 106b, a collection schedule table 106c, a payment schedule table 106d, a deposit table 106e, a payment table 106f, and a deposit reconciliation table 106g. We are prepared.

The receivables accounting table 106a is data for managing receivables information that is generated when receivables are recorded in a receivables accounting department, which is a department in which receivables (for example, accounts receivable) are recorded. As shown in FIGS. 6 and 8, the receivables accounting table 106a includes, for example, receivables identification data (slip number) for identifying the receivables, and receivables accounting department identification data (accounting) for identifying the receivables accounting department. department), billing party identification data (billing party) for identifying the billing party of the debt, the amount of the debt, and the like.

The debt accounting table 106b is data for managing debt information that is generated when debts are recorded in a debt accounting department where debts (for example, accounts payable) are recorded. As shown in FIGS. 9 and 10, the debt accounting table 106b includes, for example, debt identification data (slip number) for identifying the debt, and debt accounting department identification data (slip number) for identifying the debt accounting department. (department), payee identification data (payee) for identifying the payee of the debt, the amount of the debt, etc.

The collection schedule table 106c is data for managing collection schedule information that is generated when the debt is recorded in the debt accounting department. As shown in FIGS. 6 and 8, the collection schedule table 106c includes, for example, the billing party identification data (billing party), the scheduled collection amount as the debt, the debt identification data (slip number), and the collection data. Includes the applied amount, which is the amount of the scheduled amount that has been applied by deposit, and so on.

The payment schedule table 106d is data for managing payment schedule information that is generated when the debt is recorded in the debt accounting department. As shown in FIGS. 9 and 10, the payment schedule table 106d includes, for example, the payee identification data (payee), the scheduled payment amount as the debt, the debt identification data (slip number), and the payment Includes the applied amount, which is the amount of the scheduled amount that has been applied through payment, and so on.

The deposit table 106e is data for managing deposit information that is generated when depositing the receivables to a department different from the receivables accounting department. As shown in FIG. 7, the deposit table 106e includes, for example, the billing party identification data (billing party), the deposited amount (transfer deposit), the counterparty account, and the department identification data for the different department where the deposit was made. (department), etc.

The payment table 106f is data for managing payment information that is generated when the debt is paid in a department different from the debt accounting department. As shown in FIG. 10, the payment table 106f includes, for example, the payee identification data (payee), the payment amount (transfer payment), the counterpart account, and the department identification data ( department), etc.

The deposit reconciliation breakdown table 106g is data for managing the breakdown information of deposit reconciliation. As shown in FIG. 8, the deposit reconciliation table 106g includes, for example, the debt identification data (slip number), the amount, the amount to be reconciled, and the like.

The control unit 102 is a CPU or the like that centrally controls the credit/debt accounting department identification device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute.

Functionally and conceptually, the control unit 102 includes, for example, (1) a receivables accounting table and a collection schedule table generated when the receivables are recorded in the receivables accounting department; Referring to a payment table generated when depositing money on a receivable, the system includes billing destination identification data for identifying the billing party for the receivable and receivable identification data for identifying the receivable when applying the payment for the receivable. From the collection schedule table, obtain debt identification data that is linked to the same billing party identification data in the payment table that includes the billing party identification data, and further identify the debt accounting department from the billing identification data. (2) a receivables accounting department identifying unit 102a as a receivables accounting department specifying means for acquiring receivables accounting department identification data linked to the acquired receivables identification data from the receivables accounting table including receivables accounting department identification data for ) If the amount entered in the deposit table reaches the scheduled collection amount in the collection schedule table that is linked to the same debt identification data obtained by the debt accounting department identification means, A deposit reconciliation execution unit 102b as a deposit reconciliation execution unit that executes reconciliation of the scheduled collection amount; A payment reconciliation journal creation unit 102c serves as a payment reconciliation journal creation unit that creates a journal entry that includes the receivables accounting department identification data acquired by the debt accounting department identification means and the scheduled collection amount that has been reconciled by the payment reconciliation execution means. and (4) with reference to a debt accounting table and a payment schedule table that were generated when the debt was recorded in the debt accounting department, as well as a payment table that was generated when the payment for the debt was made in a department different from the debt recording department. , when paying the debt, the payment including the payee identification data is selected from the payment schedule table including payee identification data for identifying the payee of the debt and debt identification data for identifying the debt. Obtain debt identification data that is linked to the same payee identification data in the table, and further from the debt accounting table that includes the debt identification data and debt accounting department identification data for identifying the debt accounting department. , (5) a debt accounting department specifying unit 102d as a debt accounting department specifying means that acquires debt accounting department identification data linked to the acquired debt identification data; and (5) the payment amount in the payment table is determined by the debt accounting department. If the scheduled payment amount in the payment schedule table associated with the same debt identification data acquired by the specific means has been reached, the payment reconciliation execution means executes the reconciliation of the scheduled payment amount as the debt. and (6) a journal entry including the department identification data and the payment amount for the different department that made the payment, and the debt accounting department identification data acquired by the debt accounting department identification means and the payment. The payment journal creation unit 102f is provided as a payment journal creation unit that creates a journal entry including the scheduled payment amount that has been cleared by the redemption execution unit.

The receivables accounting department specifying unit 102a includes a receivables accounting table 106a and a collection schedule table 106c that are generated when the receivables are recorded in the receivables accounting department, as well as information regarding the receivables made to a department different from the receivables accounting department. Referring to the deposit table 106e generated at the time of deposit, when applying the deposit to the receivable, the receivable is determined from the collection schedule table 106c including the billing party identification data (billing party) and the debt identification data (slip number). Obtain the debt identification data (slip number) that is linked to the same billing party identification data (billing party) in the payment table 106e that includes the billing party identification data (billing party), and further obtain the debt identification data (slip number). ) and the receivables accounting department identification data (accounting department), the receivables accounting department identification data (accounting department) that is linked to the acquired receivables identification data (slip number) is acquired.

The payment reconciliation execution unit 102b calculates the collection schedule in the collection schedule table 106c in which the entered amount (transfer payment) in the payment table 106e is linked to the debt identification data (slip number) acquired by the debt accounting department identification unit 102a. If the amount has been reached, the scheduled collection amount as the receivable is cleared.

The payment reconciliation journal creation unit 102c generates a journal including the department identification data (department) and the entered amount (transfer deposit) for the different departments in which the deposit was made, and the receivables accounting department acquired by the receivables accounting department identification unit 102a. A journal entry is created that includes the identification data (accounting department) and the scheduled collection amount that has been cleared by the payment reconciliation execution unit 102b.

The debt accounting department identification unit 102d stores a debt accounting table 106b and a payment schedule table 106d that are generated when the debt is recorded in the debt accounting department, and a payment that is generated when the debt is paid in a department different from the debt accounting department. With reference to the table 106f, when paying the debt, the payee identification data (payee) is selected from the payment schedule table 106d including the payee identification data (payee) and the debt identification data (slip number). Obtain debt identification data (slip number) that is linked to the same payee identification data (payee) in the payment table 106f that includes the payment table 106f, and further acquire the debt identification data (slip number) and the debt accounting department identification data ( The debt accounting department identification data (accounting department) that is linked to the acquired debt identification data (slip number) is acquired from the debt accounting table 106b including the debt accounting department (accounting department).

The payment reconciliation execution unit 102e selects a link in the payment schedule table 106d in which the payment amount (transfer payment) in the payment table 106f is linked to the same debt identification data (slip number) acquired by the debt accounting department identification unit 102d. If the scheduled payment amount has been reached, the scheduled payment amount is cleared as the debt.

The payment journal creation unit 102f creates a journal including the department identification data (department) and the payment amount (transfer payment) for the different departments that made the payment, and the debt accounting department identification data (obtained by the debt accounting department identification unit 102d). (accounting department) and the scheduled payment amount that has been cleared by the payment reconciliation execution unit 102e.

[2. Conventional processing]
In this item, a specific example of conventional journal creation will be explained using FIGS. 2 and 3.

FIG. 2 is a diagram illustrating an example of a series of journal entries created when recording debts in the related art. In the example in Figure 2, sales department A records a receivable (accounts receivable) of 100 yen, sales department B records a receivable (accounts receivable) of 200 yen, and then a deposit of 250 yen is made to the finance department. In this case, journal entries are created at the time of recording receivables, receiving funds, applying funds, and transferring cash and deposits. The journal entry at the time of payment reconciliation in Figure 2 is a journal entry that includes provisional figures calculated based on predetermined allocation standards, so the actual figures (= 100 yen of accounts receivable in sales department A and 100 yen in accounts receivable in sales department B) There is an error between the amounts (accounts receivable: 200 yen) and the tentative figures (=accounts receivable of 100 yen at sales department A and 150 yen of accounts receivable at sales department B). Therefore, it becomes necessary to create a corrected journal entry on the accounting system.

FIG. 3 is a diagram showing an example of a series of journal entries created when recording debts in the related art. In the example in Figure 3, sales department A records a debt (accounts payable) of 150 yen, sales department B records a debt (accounts payable) of 200 yen, and then the finance department makes a payment of 350 yen. In this case, journal entries are created at the time of recording and payment of debts.

[3. Processing overview]
In this section, an overview of the processing according to this embodiment will be explained using FIGS. 4 and 5. In this embodiment, when a deposit reconciliation process or a payment process is performed, the accounting source department is acquired, the generated cash account is transferred to each generating department, and the cash transferred to each generating department is transferred. We have created a mechanism to apply the funds using deposits.

FIG. 4 is a diagram illustrating an example of an overview of the deposit reconciliation process according to the present embodiment. As shown in (1) of FIG. 4, the generated slip is specified when performing the payment reconciliation process. Further, as shown in (2) of FIG. 4, a deposit is made in the accounted department. Then, as shown in (3) of FIG. 4, the temporary receipt is transferred to the cash account.

FIG. 5 is a diagram illustrating an example of an overview of payment processing according to the present embodiment. As shown in (1) of FIG. 5, the generated slip is specified when processing the payment. Further, as shown in (2) of FIG. 5, a payment journal is created in the department where the payment was made. Then, as shown in (3) of FIG. 5, the CASH is transferred to the cash account.

[4. Specific example of processing]
In this section, specific examples of processing according to this embodiment will be explained using FIGS. 6 to 10. A specific example of a case where a receivable is recorded and the payment is cleared later is explained in [4-1] below, and a specific example of a case where a debt is recorded and the payment is cleared later is explained in [4-1] below. 4-2].

[4-1. Payment reconciliation process]
(1) Accounting for receivables First, assume that sales department A has recorded a claim (accounts receivable) of 100 yen to billing party X, and sales department B has recorded a claim (accounts receivable) of 200 yen to billing party X. In this case, as shown in FIG. 6, a journal entry at the time of debt accounting, a debt accounting table 106a, and a collection schedule table 106c are generated.

(2) Deposit Next, assume that billing party X makes a deposit of 300 yen to the finance department. In this case, as shown in FIG. 7, a journal entry at the time of deposit and a deposit table 106e are generated.

(3) Payment reconciliation Finally, payment reconciliation processing is executed as follows.

(3-1) Receivables Accounting Department Identification Process From the collection schedule table 106c in FIG. 8, the receivables accounting department identification unit 102a selects S001 and S002 is obtained, and further, from the receivables accounting table 106a in FIG. 8, "Sales Department A" is obtained as the accounting department linked to the obtained slip number S001, and "Sales Department A" is obtained as the accounting department linked to the obtained slip number S002. Obtain “Sales Department B”.

(3-2) Deposit reconciliation execution processing The deposit reconciliation execution unit 102b also executes deposit reconciliation processing. The deposit amount in the deposit table 106e of FIG. 7 is 300 yen. On the other hand, the scheduled collection amount in the collection schedule table 106c in FIG. 8, which is linked to the slip number S001 acquired by the receivables accounting department identification unit 102a, is 100 yen, which is equal to the slip number S002 acquired by the receivables accounting department identification unit 102a. The scheduled collection amount in the linked collection schedule table 106c of FIG. 8 is 200 yen. In this case, since the deposited amount of 300 yen has reached the sum of the scheduled collection amount of 300 yen, the deposited payment execution unit 102b executes the application of the scheduled collection amount of 100 yen and 200 yen. As a result, as shown in the collection schedule table 106c in FIG. 8, the applied amount of slip number S001 is updated from 0 yen to 100 yen, and the applied amount of slip number S002 is updated from 0 yen to 200 yen. Updated.

(3-3) Receipt reconciliation journal creation process Then, the receipt reconciliation journal creation unit 102c creates a journal including the department “Finance Department” where the deposit was made and the deposit amount “300 yen”, specifically, as shown in FIG. Create the journal entry ``Finance Department Provisional Receipt/Finance Department Internal Cash and Deposit 300'' as shown in the figure below. In addition, the payment reconciliation journal creation unit 102c creates a journal that includes the accounting department “sales department A” acquired by the receivables accounting department identification unit 102a and the scheduled collection amount “100 yen” that was reconciled by the payment reconciliation execution unit 102b. Specifically, the journal entry "Sales Department A Internal Cash and Deposit/Sales Department A Accounts Receivable 100" shown in FIG. 8 is created. Similarly, the payment reconciliation journal creation unit 102c includes the accounting department “Sales Department B” acquired by the receivables accounting department identification unit 102a and the scheduled collection amount “200 yen” that was reconciled by the payment reconciliation execution unit 102b. A journal entry, specifically, a journal entry of "Sales Department B Internal Cash and Deposit/Sales Department B Accounts Receivable 200" shown in FIG. 8 is created.

As described above in this item [4-1], according to the receivable/payable accounting department identification device 100 according to the present embodiment, for example, from the collection schedule table 106c that has been cleared, the slip number of the recording source It is possible to identify the accounting department and understand the accounting department.

[4-2. Payment clearing process]
(1) Accounting for debts First, assume that sales department A has recorded a debt (accounts payable) of 150 yen to payee X, and sales department B has recorded a debt (accounts payable) of 200 yen to payee X. In this case, as shown in FIG. 9, a journal entry at the time of debt recording, a debt recording table 106b, and a payment schedule table 106d are generated.

(2) Payment Next, assume that the finance department makes a payment of 350 yen to payee X. In this case, a payment table 106f is generated as shown in FIG. 10.

(3) Payment clearing Finally, payment clearing processing is executed as follows.

(3-1) Debt Accounting Department Identification Process From the payment schedule table 106d in FIG. 10, the debt accounting department identification unit 102d selects K001 and K002 is obtained, and further, from the debt accounting table 106b in FIG. 10, "Sales Department A" is obtained as the accounting department linked to the obtained slip number K001, and "Sales Department A" is obtained as the accounting department linked to the obtained slip number K002. Obtain “Sales Department B”.

(3-2) Payment clearing execution process The payment clearing execution unit 102e also executes payment clearing processing. The payment amount in the payment table 106f of FIG. 10 is 350 yen. On the other hand, the scheduled payment amount in the payment schedule table 106d in FIG. 10, which is linked to the slip number K001 obtained by the debt accounting department specifying unit 102d, is 150 yen, which is equal to the slip number K002 obtained by the debt accounting department specifying unit 102d. The scheduled payment amount in the associated payment schedule table 106d in FIG. 10 is 200 yen. In this case, since the payment amount of 350 yen has reached the sum of the scheduled payment amount of 350 yen, the payment reconciliation execution unit 102e executes the reconciliation of the scheduled payment amount of 150 yen and 200 yen. As a result, as shown in the payment schedule table 106d in FIG. 10, the applied amount of slip number K001 is updated from 0 yen to 150 yen, and the applied amount of slip number K002 is updated from 0 yen to 200 yen. Updated.

(3-3) Payment journal creation process The payment journal creation unit 102f creates a journal entry that includes the department that made the payment, “Finance Department,” and the payment amount, “350 yen,” specifically, the “Finance Department” shown in FIG. Create a journal entry titled ``Internal Cash/Deposit/Finance Department CASH 350''. The payment journal creation unit 102f also creates a journal entry that includes the accounting department “sales department A” acquired by the debt accounting department identification unit 102d and the scheduled payment amount “150 yen” that was cleared by the payment reconciliation execution unit 102e. Specifically, create the journal entry ``Sales Department A Accounts Payable/Sales Department A Internal Cash and Deposit 150'' as shown in Figure 10. Similarly, the payment journal creation unit 102f creates a journal that includes the accounting department “Sales Department B” acquired by the debt accounting department identification unit 102d and the scheduled payment amount “200 yen” that was cleared by the payment reconciliation execution unit 102e. Specifically, the journal entry ``Sales Department B Accounts Payable/Sales Department B Internal Cash and Deposit 250'' shown in Figure 10 is created.

As described above in this item [4-2], according to the receivables/payables accounting department identification device 100 according to the present embodiment, for example, from the payment schedule table 106d that has been cleared, the slip number of the recording source is It is possible to identify the accounting department and understand the accounting department.

[5. Summary of this embodiment]
As explained above, according to the receivable/payable accounting department identification device 100 according to this embodiment, the In this way, even if the credit for the receivable or the payment for the debt is made in a department different from the department in which the receivable or debt was recorded, the department in which the receivable or debt was recorded can be easily and easily transferred to the department in which the receivable or debt was recorded. can be accurately identified.

Further, according to the receivables/debts accounting department identification device 100 according to the present embodiment, as explained in (3-2) of [4-1] and (3-2) of [4-2], the receivables Alternatively, the debt can also be cleared automatically.

According to the credit/payable accounting department identification device 100 according to the present embodiment, as explained in (3-3) of [4-1] and (3-3) of [4-2], Including journal entries and payment journal entries can also be created automatically.

For example, in a business company with multiple departments, by creating a balance sheet (B/S) for each department, it is possible to understand the debt ratio and cash/deposit turnover rate for each department, and utilize this information in business strategy. Often required in terms of business strategy.

For this reason, in the past, in order to understand the B/S of each department, it was necessary to create journal entries for interdepartmental transfers of cash and deposit accounts, or to perform allocation processing on a management accounting system. The company adopted a method of creating a departmental B/S.

However, in the case of the former method, when creating journal entries, it is complicated and requires a considerable amount of time to check the accrual, application, and remaining amount for each account/department from the subsidiary ledger and prepare data for transfer journal entries. There was a problem that it was time consuming. In addition, in the case of the latter method, it is necessary to determine the allocation standard in order to perform the allocation process, but since the amount calculated using the allocation standard is only a provisional amount, the actual amount (In other words, if a simple method of allocating cash and deposits based on a specific standard is used, an error will occur between the actual amount and the actual amount.)

Therefore, in this embodiment, for example, when a deposit reconciliation process or a payment process is performed, the counterpart department can be automatically identified, so that the cash and deposit accounts generated in the management department can be separated by department. We have built a mechanism to process transfers. In other words, it is now possible to automatically create journal entries for transfers to internal cash and deposit accounts based on accounting data generated in the subsidiary ledger. To put it more simply, in this embodiment, when the department where the deposit/payment occurs and the department where the payment is made are different, transfers can be made between the departments.

This makes it possible, for example, to instantly create a departmental B/S, and to check the debt ratio, cash and deposit turnover rate, etc., which are useful for management decisions. In addition, for example, since it is possible to reflect on the B/S each time an occurrence occurs, accurate figures can be immediately utilized in management strategies.

[6. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the receivables/payables accounting department specifying device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the receivables/payables accounting department identifying device 100, especially each processing function performed by the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment. It is mechanically read by the accounting department identifying device 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. 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 receivables/payables accounting department identification device 100 via an arbitrary network, and all or part of it may be downloaded as necessary. It is also possible.

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "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 EEPR. OM (registration) Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVDs (Digital Versatile Discs), Blu-ray (registered trademark) Discs, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-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.

The various databases stored in the storage unit are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the receivables/payables accounting department identification device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device connected to any peripheral device. good. Further, the receivables/payables accounting department identification device 100 may be realized by installing software (including programs, data, etc.) that causes the device to implement the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is useful in all industries and industries, but is particularly useful in companies with a large number of departments.

100 Receivables/debts recording department identification device 102 Control unit
102a Receivables Accounting Department Specific Department
102b Deposit reconciliation execution unit
102c Payment reconciliation journal preparation department
102d Debt Accounting Department Specific Department
102e Payment clearing execution unit
102f Payment journal creation section 104 Communication interface section 106 Storage section
106a Receivables accounting table
106b Debt accounting table
106c Collection schedule table
106d Payment schedule table
106e Deposit table
106f Payment table
106g Deposit reconciliation breakdown table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

In order to solve the above-mentioned problems and achieve the purpose, a receivables/payables accounting department identifying device according to the present invention is provided with a control section, wherein the control section is configured to detect whether receivables are The debt accounting system includes at least one of a debt accounting department identification means for identifying a debt accounting department that is a department in which a debt has been recorded and a debt accounting department identification means for identifying a debt accounting department that is a division in which a debt has been recorded. The department specifying means selects a receivables accounting table and a collection schedule table that are generated when the receivable is recorded in the receivables accounting department, and a payment table that is generated when the receivable is deposited to a department different from the receivables accounting department. With reference to this, at the time of crediting the receivable, the receivable identification data of the same billing destination as the receivable stored in the payment table is obtained from the collection schedule table, and further, the receivable identification data and the receivable identification data are obtained from the collection schedule table. Obtaining receivables accounting department identification data linked to the acquired receivables identification data from the receivables accounting table including receivables accounting department identification data for identifying receivables accounting departments, and the debts accounting department identifying means At the time of payment for the debt, with reference to the debt accounting table and payment schedule table that were generated when the debt was recorded in the accounting department, and the payment table that was generated when the payment for the debt was made in a department different from the debt accounting department, Obtaining debt identification data of the same payee as the payee of the debt stored in the payment table from the payment schedule table, and further obtaining debt accounting department identification for identifying the debt identification data and the debt accounting department. The present invention is characterized in that debt accounting department identification data linked to the acquired debt identification data is acquired from the debt accounting table including data.

Further, in the method for specifying a department for recording receivables and debts according to the present invention, the method for specifying a department for recording receivables and debts is executed by an information processing device including a control unit, and the method is executed by the control unit in an arbitrary order. The method includes at least one of a receivables accounting department identification step for identifying a receivables accounting department that is a department in which a receivable is recorded and a debts accounting department identification step for identifying a debts accounting department that is a department in which a debt is recorded; The receivables accounting department identification step includes a receivables accounting table and a collection schedule table that are generated when the receivable is recorded in the receivables accounting department, and a deposit that is generated when the receivable is deposited to a department different from the receivables accounting department. With reference to the table, when applying a credit to the receivable, the receivable identification data of the same billing destination as the receivable stored in the payment table is obtained from the collection schedule table, and further, the receivable identification data and receivables accounting department identification data for identifying the receivables accounting department, obtaining receivables accounting department identification data linked to the acquired receivables identification data, and the step of identifying the receivables accounting department, Payment for the debt is made with reference to a debt accounting table and a payment schedule table that are generated when the debt is recorded in the debt accounting department, as well as a payment table that is generated when the debt is paid in a department different from the debt accounting department. At times, debt identification data of the same payee as the payee of the debt stored in the payment table is obtained from the payment schedule table, and further debt recording is performed to identify the debt identification data and the debt accounting department. The present invention is characterized in that debt accounting department identification data linked to the acquired debt identification data is acquired from the debt accounting table including department identification data.

Further, in the receivables/payables accounting department identification program according to the present invention, the receivables/payables accounting department identification program is to be executed by an information processing device including a control unit, and the program is to be executed in an arbitrary order by the control unit. includes at least one of a receivables accounting department identification step for identifying the receivables accounting department in which the receivables are recorded and a debts accounting department identification step for identifying the debts accounting department in which the debts are recorded. , the receivables accounting department identification step includes a receivables accounting table and a collection schedule table that are generated when the receivables are recorded in the receivables accounting department, and a receivables accounting table and a collection schedule table that are generated at the time of depositing the receivables to a department different from the receivables accounting department. When applying the payment for the receivable, the receivable identification data of the same billing destination as the receivable stored in the receivables stored in the receivable is obtained from the collection schedule table, and further, the receivable is Obtaining receivables accounting department identification data linked to the acquired receivables identification data from the receivables accounting table including identification data and receivables accounting department identification data for identifying the receivables accounting department, and identifying the debts accounting department. refers to the debt accounting table and payment schedule table that were generated when the debt was recorded in the debt accounting department, as well as the payment table that was generated when the debt was paid in a department different from the debt recording department, and at the time of payment, acquiring debt identification data of the same payee as the payee of the debt stored in the payment table from the payment schedule table, and further identifying the debt identification data and the debt accounting department. The present invention is characterized in that debt accounting department identification data linked to the acquired debt identification data is acquired from the debt accounting table including debt accounting department identification data.

Claims (1)

A receivables/debts recording department identification device comprising a control unit,
The control unit includes:
comprising at least one of a receivables accounting department identification means for identifying a receivables accounting department that is a department in which a receivable is recorded and a debts accounting department identification means for identifying a debts accounting department that is a department in which a debt is recorded;
The means for specifying the receivables accounting department is:
With reference to the receivables accounting table and collection schedule table that were generated when the receivables were recorded in the receivables accounting department and the payment table that was generated when depositing the receivables to a department different from the receivables accounting department, When applying a payment to a receivable, the payment including the billing party identification data is selected from the collection schedule table including billing party identification data for identifying the billing party of the debt and debt identification data for identifying the debt. Receivables identification data that is linked to the same billing party identification data in the table is obtained, and further, from the receivables accounting table that includes the receivables identification data and receivables accounting department identification data for identifying the receivables accounting department. , acquire receivables accounting department identification data linked to the acquired receivables identification data,
The means for specifying the debt accounting department is:
Payment for the debt is made with reference to a debt accounting table and a payment schedule table that are generated when the debt is recorded in the debt accounting department, as well as a payment table that is generated when the debt is paid in a department different from the debt accounting department. At times, the payment in the payment table including the payee identification data is selected from the payment schedule table including payee identification data for identifying the payee of the debt and debt identification data for identifying the debt. Obtain debt identification data that is linked to the same thing as the previous identification data, and further obtain the acquired debt from the debt accounting table that includes the debt identification data and debt accounting department identification data for identifying the debt accounting department. Obtaining debt accounting department identification data linked to identification data;
Receivables/debts recording department identification device featuring:

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