JP7068940B2 - Journal creation device, journal creation method and journal creation program - Google Patents

Description

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

In Patent Document 1, the inventory evaluation unit price for inventory evaluation is calculated from the value of the "purchase unit price" of one or a plurality of records of the purchase management data 167 acquired in step S2003 (step S2004). ), And the method of valuing the inventory valuation unit price is arbitrary, and it is disclosed that it is evaluated by a known method such as the total average method and the standard cost method (see paragraph 0111 of Patent Document 1). ..

Japanese Unexamined Patent Publication No. 2008-293187

In this way, in the field of calculating inventory valuation unit price, when inventory valuation fluctuates due to fluctuations in purchase price, the work of calculating the amount of inventory valuation and creating journals has been performed manually in the past. There was room for improvement in terms of operational efficiency.

The present invention has been made in view of the above problems, and an object of the present invention is to provide a journal creation device, a journal creation method, and a journal creation program that can automatically calculate monetary amounts and create journals related to inventory revaluation.

In order to solve the above-mentioned problems and achieve the object, the journal creation device according to the present invention is a journal creation device including a control unit, and the control unit stores information on the actual inventory of goods on a monthly basis. The information about the beginning inventory of the product, the number of inventory at the beginning of the product, and the purchase record of the product stored in the first information is stored in the second information stored monthly. A unit price calculation means for calculating the inventory valuation unit price based on the annual total average of the current month of the product based on each purchase amount from the beginning of the product to the current month and each purchase quantity from the beginning of the product to the current month, and the above. Processing to calculate the acceptance difference based on the inventory valuation unit price calculated by the unit price calculation means, the number of purchases of the product in the current month and the purchase amount of the product in the second information, and the unit price. Processing to calculate the valuation difference based on the inventory valuation unit price calculated by the calculation means, the inventory valuation unit price based on the annual total average of the product in the previous month stored in the first information, and the number of stocks of the product in the previous month. , A process of creating a journal for revaluation for the purchase amount of the current month based on the receipt difference amount calculated by the difference calculation means, and a valuation difference amount calculated by the difference calculation means. Based on the above, it is characterized by providing a process of creating a journal for revaluation with respect to the inventory amount of the previous month, and a journal creating means for executing the revaluation in any order.

Further, in the journal creation device according to the present invention, the difference calculation means is further stored in the third information in which the inventory evaluation unit price calculated by the unit price calculation means and the information regarding the sales record of the product are stored. The valuation difference is calculated based on the number of sales of the product in the current month and the cost of sales amount of the product in the current month, and the journal creation means further calculates the valuation difference based on the third information by the difference calculation means. It is characterized by creating a revaluation journal for the cost of sales amount for the current month based on.

Further, the journal creation method according to the present invention is a journal creation method executed by an information processing apparatus provided with a control unit, and information regarding a product inventory record executed by the control unit is stored monthly. Information on the beginning inventory of the product, the number of stocks at the beginning of the product, and the purchase record of the product stored in the first information is stored in the second information stored by month. A unit price calculation step for calculating the inventory valuation unit price based on the annual total average of the current month of the product based on each purchase amount from the beginning of the period to the current month and each number of purchases from the beginning of the current month to the current month, and the unit price calculation. The process of calculating the acceptance difference based on the inventory valuation unit price calculated in the step, the number of purchases of the product in the current month stored in the second information, and the purchase amount of the product in the current month, and the unit price calculation step. The process of calculating the valuation difference based on the inventory valuation unit price calculated in the above, the inventory valuation unit price based on the annual total average of the product in the previous month stored in the first information, and the number of stocks of the product in the previous month. Based on the difference calculation step executed in any order, the process of creating a revaluation journal for the purchase amount of the current month based on the received difference calculated in the difference calculation step, and the valuation difference calculated in the difference calculation step. It is characterized by including a process of creating a revaluation journal for the inventory of the previous month and a journal creation step of executing in any order.

Further, the journal creation program according to the present invention is a journal creation program for being executed by an information processing apparatus provided with a control unit, and information on a product inventory record for being executed by the control unit is stored monthly. The information about the beginning inventory of the product, the number of inventory at the beginning of the product, and the purchase record of the product stored in the first information is stored in the second information stored monthly. Based on the purchase price from the beginning of the product to the current month and the number of purchases from the beginning of the product to the current month, the unit price calculation step for calculating the inventory valuation unit price based on the annual total average of the product for the current month, and the above The process of calculating the acceptance difference based on the inventory valuation unit price calculated in the unit price calculation step, the number of purchases of the product in the current month and the purchase amount of the product in the current month stored in the second information, and the unit price. Processing to calculate the valuation difference based on the inventory valuation unit price calculated in the calculation step, the inventory valuation unit price based on the annual total average of the product in the previous month stored in the first information, and the number of stocks in the previous month of the product. , The process of creating a journal for revaluation for the purchase amount of the current month based on the receipt difference amount calculated in the difference calculation step, and the evaluation difference amount calculated in the difference calculation step. Based on, it is characterized by including a process of creating a revaluation journal for the inventory of the previous month and a journal creation step of executing in any order.

According to the present invention, there is an effect that the amount calculation and the journal entry related to the inventory valuation change can be automatically performed.

FIG. 1 is a block diagram showing an example of the configuration of a journal entry creation device. FIG. 2 is a diagram showing an example of inventory valuation unit price calculation and creation journal entry in October. FIG. 3 is a diagram showing an example of inventory valuation unit price calculation and creation journal entry in November. FIG. 4 is a diagram showing an example of inventory valuation unit price calculation and creation journal entry in December. FIG. 5 is a diagram showing an example of monthly inventory data, monthly purchase record data, purchase slip detail data, and sales slip detail data. FIG. 6 is a diagram showing an example of daily purchase journals based on purchase amount and daily cost of sales journals based on standard cost. FIG. 7 is a diagram showing an example of an image of creating a monthly journal for revaluation with respect to the purchase amount of the current month. FIG. 8 is a diagram showing an example of an image of creating a monthly journal for revaluation with respect to the cost of sales amount of the current month. FIG. 9 is a diagram showing an example of an image of creating a monthly journal for revaluation with respect to the inventory amount of the previous month.

Hereinafter, the journal creation device, the journal creation method, and the embodiment of the journal creation program will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Constitution]
An example of the configuration of the journal entry device 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 creation device 100.

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

The journal entry device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the journal entry device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the journal creation device 100 to the network 300 so as to be communicable via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the journal creation device 100 and the server 200 so as to be communicable with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like. The data of various masters and the like described later may be stored in the server 200, for example.

An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a home television). In addition to the keyboard, mouse, and microphone, the input device 112 can use a monitor that realizes a pointing device function in cooperation with the mouse. In the following, 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.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving an instruction to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. 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.

For example, the storage unit 106 includes monthly inventory data 106a as the first information, monthly purchase record data 106b as the second information, purchase slip detail data 106c, and sales slip detail data 106d as the third information. , Is equipped.

In the monthly inventory data 106a, information regarding the inventory record of the product is stored for each month. Specifically, as shown in FIG. 5, the monthly inventory data 106a stores the fiscal year and month, the inventory quantity of the product, the inventory evaluation unit price of the product, the inventory amount of the product, and the like by month. In this specification and this drawing, inventory valuation is synonymous with inventory valuation unit price.

The monthly purchase record data 106b stores information on the purchase record of the product by month. Specifically, as shown in FIG. 5, the monthly purchase record data 106b stores, for example, the fiscal year and month, the supplier, the number of purchases of the product, the purchase amount of the product, and the like by month. ing.

In the purchase slip detail data 106c, information regarding the purchase record of the product is stored for each purchase slip. Specifically, as shown in FIG. 5, the purchase slip detail data 106c includes the purchase recording date, the supplier, the number of purchases of the product, the purchase unit price of the product, and the purchase of the product. The amount of money etc. is stored for each purchase slip.

In the sales slip detail data 106d, information regarding the sales record of the product is stored for each sales slip. Specifically, as shown in FIG. 5, the sales slip detail data 106d includes the sales recording date, the customer, the number of sales of the product, the sales unit price of the product, the sales amount of the product, and the cost of sales of the product. The unit price and the cost of sales amount of the product are stored for each sales slip.

The control unit 102 is a CPU or the like that collectively controls the journal creation device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run.

The control unit 102 functionally conceptually, for example, (1) the inventory amount at the beginning of the product and the inventory at the beginning of the product stored in the first information in which the information regarding the inventory record of the product is stored monthly. Information on the number and purchase record of the product is stored by month. Each purchase amount from the beginning of the product to the current month and each purchase quantity from the beginning of the product to the current month are stored in the second information. Based on the unit price calculation unit 102a as a unit price calculation means for calculating the inventory valuation unit price based on the annual total average of the product for the current month, (2) the inventory valuation unit price calculated by the unit price calculation means, and the second information. The process of calculating the acceptance difference based on the number of stored purchases of the product in the current month and the purchase amount of the product in the current month, and the inventory valuation unit price calculated by the unit price calculation means and the first information are stored. The difference calculation unit as a difference calculation means that calculates the valuation difference based on the inventory valuation unit price based on the annual total average of the product in the previous month and the number of stocks in the previous month of the product. Based on 102b and (3) the acceptance difference calculated by the difference calculation means, the process of creating a revaluation journal for the purchase amount of the current month, and the evaluation difference calculated by the difference calculation means of the previous month. It is provided with a process of creating a journal for revaluation with respect to the inventory amount, and a journal creation unit 102c as a journal creation means for executing the journals in an arbitrary order.

The unit price calculation unit 102a stores the inventory amount at the beginning of the product, the inventory quantity at the beginning of the product, and the monthly purchase record data 106b stored in the monthly inventory data 106a from the beginning of the product to the current month. Based on each purchase amount and the number of purchases of the product from the beginning of the month to the current month, the inventory valuation unit price based on the annual total average of the product for the current month is calculated.

More specifically, the unit price calculation unit 102a states, "(Inventory amount at the beginning of the product stored in the monthly inventory data 106a + the monthly purchase record data 106b from the beginning of the product to the current month. Each purchase amount) ÷ (the number of stocks at the beginning of the product stored in the monthly inventory data 106a + the number of purchases of the product stored in the monthly purchase record data 106b from the beginning of the month to the current month) ”. The inventory valuation unit price may be calculated based on the expressed formula 1. In addition, if the calculation formula 1 is expressed more concisely,
(Inventory at the beginning of the period + Cumulative purchase amount for the current period) / (Inventory at the beginning of the period + Cumulative purchase amount for the current period) ・ ・ ・ Calculation formula 1
Will be.

The difference calculation unit 102b receives the inventory based on the inventory valuation unit price calculated by the unit price calculation unit 102a, the number of purchases of the product in the current month and the purchase amount of the product in the monthly purchase record data 106b. Based on the process of calculating the difference, the inventory valuation unit price calculated by the unit price calculation unit 102a, the inventory valuation unit price based on the annual total average of the previous month of the product stored in the monthly inventory data 106a, and the inventory quantity of the product in the previous month. Then, the process of calculating the valuation difference and the process of calculating the valuation difference are executed in any order.

More specifically, regarding the former processing, the difference calculation unit 102b is described as "(Inventory evaluation unit price calculated by the unit price calculation unit 102a-Purchase amount for the current month / Purchase record for each month stored in the monthly purchase record data 106b." The acceptance is based on the formula 2 expressed by "the number of purchases of the product in the current month stored in the data 106b) x the number of purchases of the product in the monthly purchase record data 106b in the current month". The difference may be calculated. To express the calculation formula 2 more concisely, as shown in the image diagram in FIG. 7,
(Inventory evaluation unit price at the end of the month-Purchase unit price for the current month) x Number of purchases for the current month ... Calculation formula 2
Will be.

More specifically, regarding the latter processing, the difference calculation unit 102b is described as "(Inventory evaluation unit price calculated by the unit price calculation unit 102a-Inventory evaluation based on the annual total average of the product stored in the monthly inventory data 106a." The evaluation difference may be calculated based on the formula 3 represented by "unit price) x number of stocks of the product in the previous month stored in the monthly inventory data 106a". To express the calculation formula 3 more concisely, as shown in the image diagram in FIG. 9,
(Inventory evaluation unit price at the end of the month-Inventory evaluation unit price in the previous month) x Inventory quantity in the previous month ... Calculation formula 3
Will be.

The difference calculation unit 102b is further based on the inventory evaluation unit price calculated by the unit price calculation unit 102a, the number of sales of the product in the current month stored in the sales slip detail data 106d, and the cost of sales amount of the product in the current month. , The valuation difference may be calculated.

More specifically, the difference calculation unit 102b sets "(Inventory evaluation unit price calculated by the unit price calculation unit 102a-Sales slip detail data 106d to the cost of sales amount / sales slip detail data 106d for the current month of the product. Even if the valuation difference is calculated based on the formula 4 expressed by "the number of stored sales of the product in the current month) x the number of sales of the product stored in the sales slip detail data 106d in the current month". good. If the calculation formula 4 is expressed more concisely, as shown in the image diagram in FIG. 8,
(Inventory evaluation unit price at the end of the month-Cost of sales unit price at the current month) x Number of sales at the current month ... Calculation formula 4
Will be.

The journal entry unit 102c creates a journal for revaluation for the purchase amount of the current month based on the receipt difference amount calculated by the difference calculation unit 102b, and the journal entry unit 102c is based on the evaluation difference amount calculated by the difference calculation unit 102b. The process of creating journals for revaluation for inventory is executed in any order.

The journal entry unit 102c may create a revaluation journal for the cost of sales amount for the current month based on the valuation difference calculated by the difference calculation unit 102b based on the sales slip detail data 106d.

[2. Specific example of processing]
Hereinafter, specific examples of the processing according to the present embodiment will be described. In this item, the journal for revaluation when a company with a September settlement (that is, the beginning of the term is October 1st and the end of the term is September 30th of the following year) purchases products from October to December 2018, respectively. A specific example of the creation of is described. As a precondition, the contents of the monthly inventory data 106a are as shown by being surrounded by a thick frame X in FIG. 5, and the contents of the monthly purchase record data 106b, the purchase slip detail data 106c, and the sales slip detail data 106d. Is as shown in FIG. In addition, it is assumed that the inventory valuation unit price in September is calculated in advance as 100.

[Journals created in October 2-1.218]
First, the journal entry created in October 2018 will be described with reference to FIG.

(1) Calculation of unit price First, the unit price calculation unit 102a calculates the inventory valuation unit price based on the annual total average of the products in October according to the above formula 1 (inventory amount as of October 1, 1,000 + beginning of period). The purchase amount from October to October 1,200) ÷ (stock quantity as of October 1 + purchase quantity from the beginning of the period to October 10) = 110.

(2) Calculation of difference amount Next, the difference calculation unit 102b calculates the acceptance difference amount of the purchase amount of the product in October according to the above formula 2 (inventory evaluation unit price in October 110-purchase unit price in October). 120) × The number of purchases in October is calculated as 10 = -100.

On the other hand, the difference calculation unit 102b calculates the valuation difference of the inventory of the product in September according to the above formula 3 (inventory valuation unit price in October 110-inventory valuation unit price in September 100) × inventory in September. Calculate the number 10 = 100.

(3) Creation of journals Then, as shown in * 1 of FIG. 2, the journal entry creation unit 102c has an evaluation difference set for the debit item, and the debit amount is the acceptance calculated by the difference calculation unit 102b. A difference of 100 is set, a product is set in the creditor item, and an amount of 100 set in the debit amount is set in the credit amount. Revaluation for the purchase amount in October. Create a journal entry for.

On the other hand, in the journal creation unit 102c, as shown in * 2 of FIG. 2, the product is set in the debit item, and the valuation difference 100 calculated by the difference calculation unit 102b is set in the debit amount. Create a journal for revaluation for September inventory, where the credit item has a valuation difference and the credit amount has the amount 100 set for the debit amount.

(4) Summary As explained above, it is possible to create a revaluation journal for the purchase amount in October, which is the current month, and a revaluation journal for the inventory amount in September, which is the previous month. The income statement (B / S) for October is as shown on the right side of FIG.

[2-2.Journals created in November 2018]
Next, the journal entry created in November 2018 will be described with reference to FIG.

(1) Calculation of unit price First, the unit price calculation unit 102a calculates the inventory valuation unit price based on the annual total average of the product in November according to the above formula 1 (inventory amount as of October 1, 1,000 + beginning of period). Purchase amount from to November 2,700) ÷ (Inventory quantity as of October 1 + Purchase quantity 20 from the beginning of the period to November) ≒ 123. The purchase amount of 2,700 from the beginning of the period to November is a numerical value calculated from the purchase amount of 1,200 + January of October and the purchase amount of 1,500 in January, and the number of purchases from the beginning of the period to November is 20. Is a numerical value calculated from the number of purchases in October 10 + the number of purchases in January 10.

(2) Calculation of difference amount Next, the difference calculation unit 102b calculates the acceptance difference amount of the purchase amount of the product in November according to the above formula 2 (inventory evaluation unit price in November 123-1 purchase unit price in November). 150) × Number of purchases in November is calculated as 10 = -270.

On the other hand, the difference calculation unit 102b calculates the valuation difference of the October inventory of the product according to the above formula 3 (November inventory valuation unit price 123-October inventory valuation unit price 110) × October inventory. The number 20 = 260 is calculated.

(3) Creation of journals Then, as shown in * 1 of FIG. 3, the journal entry creation unit 102c has an evaluation difference set for the debit item, and the debit amount is the acceptance calculated by the difference calculation unit 102b. A difference of 270 is set, a product is set in the creditor's subject, and an amount of 270 set in the debit's amount is set in the credit's amount. Create a journal entry for.

On the other hand, in the journal creation unit 102c, as shown in * 2 of FIG. 3, the product is set in the debit item, and the valuation difference 260 calculated by the difference calculation unit 102b is set in the debit amount. A valuation difference is set for the creditor item, and the amount 260 set for the debit amount is set for the credit amount. Create a journal for revaluation for the inventory amount in October.

(4) Summary As explained above, it is possible to create a revaluation journal for the purchase amount in November, which is the current month, and a revaluation journal for the inventory amount in October, which is the previous month. The income statement (B / S) for November is as shown on the right side of FIG.

[2-3.Journals created in December 2018]
Finally, the journal entry created in December 2018 will be described with reference to FIG.

(1) Calculation of unit price First, the unit price calculation unit 102a calculates the inventory valuation unit price based on the annual total average of the product in December according to the above formula 1 (inventory amount as of October 1, 1,000 + beginning of period). Purchase amount from to December 4,200) ÷ (stock quantity as of October 1 + purchase quantity 30 from the beginning of the period to December) = 130. The purchase amount of 4,200 from the beginning of the period to December is a value calculated from the purchase amount of October 1,200 + the purchase amount of January 1,500 + the purchase amount of December 1,500, and is a numerical value calculated from the beginning of the period. The number of purchases up to December 30 is a numerical value calculated by the number of purchases in October 10 + the number of purchases in January 10 + the number of purchases in December 10.

(2) Calculation of difference amount Next, the difference calculation unit 102b determines the received difference amount of the purchase amount of the product in December according to the above formula 2 (inventory evaluation unit price in December 130-purchase unit price in December). 150) × The number of purchases in December is calculated as 10 = -200.

On the other hand, the difference calculation unit 102b calculates the valuation difference of the November inventory of the product according to the above formula 3 (December inventory valuation unit price 130-November inventory valuation unit price 123) × November inventory. Calculate the number 30 = 210.

Further, since sales are generated in December as shown in the sales slip detail data 106d of FIG. 5, the difference calculation unit 102b uses the calculation formula to calculate the evaluation difference of the cost of sales amount in December of the product. According to 4, (December inventory valuation unit price 130-December sales cost unit price 123) x December sales number 10 = 70 is calculated.

(3) Creation of journals Then, as shown in * 1 of FIG. 4, the journal entry creation unit 102c has an evaluation difference set for the debit item, and the debit amount is the acceptance calculated by the difference calculation unit 102b. A difference of 200 is set, a product is set in the creditor's subject, and an amount of 200 set in the debit's amount is set in the credit's amount. Create a journal entry for.

On the other hand, in the journal creation unit 102c, as shown in * 2 of FIG. 4, the product is set in the debit item, and the evaluation difference 210 calculated by the difference calculation unit 102b is set in the debit amount. Create a revaluation journal for the November inventory, where the creditor item has a valuation difference and the creditor amount has the debit amount 210.

Furthermore, in December, sales were generated as shown in the sales slip detail data 106d in FIG. 5, so that the journal entry creation unit 102c added the cost of sales to the debit item as shown in * 3 in FIG. Is set, the valuation difference 70 calculated by the difference calculation unit 102b is set for the debit amount, the product is set for the credit item, and the debit amount is set for the credit amount. Create a revaluation journal for the December cost of goods sold amount, which is set to the amount 70.

As normal journals (date and time journals), daily purchase journals based on the purchase amount shown in the upper part of FIG. 6 and daily cost of sales journals based on the standard cost shown in the lower part of FIG. 6 can be created.

(4) Summary As explained above, for the revaluation journal for the purchase amount in December of the current month, the revaluation journal for the inventory amount in November of the previous month, and the cost of sales amount in December of the current month. You can create journals for revaluation. The income statement (B / S) for December is as shown on the right in FIG.

[2-4. summary]
As described above, according to the journal entry device 100 according to the present embodiment, it is possible to automatically calculate the amount of money and create the journal entry related to inventory valuation change. As a result, for example, when the inventory valuation fluctuates due to the fluctuation of the purchase price, it is possible to improve the efficiency of the work of calculating the amount of money and creating the journal related to the inventory revaluation.

Further, according to the journal entry device 100 according to the present embodiment, for example, in a construction material wholesale business, a chemical wholesale business, a wholesale business involving imports, etc., when the inventory valuation fluctuates depending on the time due to the purchase price fluctuation, Since inventory valuation can be performed for the full year and reflected in costs and assets, it is possible to record costs and profits that match the actual situation.

Then, according to the journal entry device 100 according to the present embodiment, for example, as shown in the journals of * 1 to * 3 of FIGS. 2 to 4, the journals are created by the cost conflict method on a daily basis. It is possible to aggregate and understand sales, cost of sales and gross profit.

Further, according to the journal entry device 100 according to the present embodiment, for example, as shown in the journals of * 1 to * 3 of FIGS. 2 to 4, inventory valuation fluctuations on the annual total average are reflected in the cost conflict method. As an effect, for example, the cost at the standard cost can be grasped daily by the accounting side, and the actual cost at the monthly can be confirmed by the accounting side.

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

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

In addition, processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each processing, screen examples, and database configurations shown in this specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the journal creation device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the journal creation device 100, particularly each processing function performed by the control unit, even if all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. Well, it may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the process described in the present embodiment, and the journal entry creation apparatus is required. Read mechanically 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 RAM, and cooperates with the CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the journal creation device 100 via an arbitrary network, and all or part of the computer program may be downloaded as needed. be.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary 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 (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disc), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for specific configurations and reading procedures for reading the recording medium in each apparatus shown in the embodiment, installation procedures after reading, and the like.

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, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

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

Furthermore, the specific form of distribution / integration of the device is not limited to that shown in the figure, and all or part of the device may be functionally or physically in any unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is useful in, for example, a construction material wholesale business, a chemical wholesale business, an import wholesale business, and the like.

100 Journal creation device 102 Control unit
102a Unit price calculation unit
102b Difference calculation unit
102c Journal creation unit 104 Communication interface unit 106 Storage unit
106a Monthly inventory data
106b Monthly purchase record data
106c Purchase slip detail data
106d Sales slip detail data 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (4)

It is a journal creation device equipped with a control unit.
The control unit
Information on the inventory record of the product is stored monthly. Information on the inventory amount at the beginning of the product, the inventory quantity at the beginning of the product, and the purchase record of the product is stored on a monthly basis. Based on the purchase amount of the product from the beginning of the month to the current month and the number of purchases of the product from the beginning of the month to the current month, the inventory of the product based on the annual total average of the current month is stored in the second information. A unit price calculation method for calculating the evaluation unit price, and
The process of calculating the acceptance difference based on the inventory valuation unit price calculated by the unit price calculation means, the number of purchases of the product in the current month stored in the second information, and the purchase amount of the product in the current month, and the above. Processing to calculate the valuation difference based on the inventory valuation unit price calculated by the unit price calculation means, the inventory valuation unit price based on the annual total average of the product in the previous month stored in the first information, and the inventory quantity of the product in the previous month. And, the difference calculation means that executes in any order,
The process of creating a revaluation journal for the purchase amount of the current month based on the receipt difference amount calculated by the difference calculation means, and the revaluation of the inventory amount of the previous month based on the valuation difference amount calculated by the difference calculation means. The process of creating journals, the journal creation means of executing in any order, and
To prepare for
A journalizing device characterized by. The difference calculation means further
Based on the number of sales of the product in the current month and the cost of sales of the product in the current month stored in the third information that stores the inventory valuation unit price calculated by the unit price calculation means and the information on the sales performance of the product. , Calculate the valuation difference,
The journal entry means further
Creating a revaluation journal for the cost of sales amount for the current month based on the valuation difference calculated based on the third information by the difference calculation means.
The journal entry creating apparatus according to claim 1. It is a journal creation method executed by an information processing device equipped with a control unit.
Executed by the control unit,
Information on the inventory record of the product is stored monthly. Information on the inventory amount at the beginning of the product, the inventory quantity at the beginning of the product, and the purchase record of the product is stored on a monthly basis. Based on the purchase amount of the product from the beginning of the month to the current month and the number of purchases of the product from the beginning of the month to the current month, the inventory of the product based on the annual total average of the current month is stored in the second information. The unit price calculation step to calculate the evaluation unit price and
The process of calculating the acceptance difference based on the inventory valuation unit price calculated in the unit price calculation step, the number of purchases of the product in the current month stored in the second information, and the purchase amount of the product in the current month, and the above. Processing to calculate the valuation difference based on the inventory valuation unit price calculated in the unit price calculation step, the inventory valuation unit price based on the annual total average of the product in the previous month stored in the first information, and the inventory quantity of the product in the previous month. And, the difference calculation step to execute in any order,
The process of creating a revaluation journal for the purchase amount of the current month based on the received difference calculated in the difference calculation step, and the revaluation of the inventory amount of the previous month based on the valuation difference calculated in the difference calculation step. The process of creating journals, the journal creation step of executing in any order, and
To include,
A journal entry method characterized by. It is a journal creation program to be executed by an information processing device equipped with a control unit.
To make the control unit execute
Information on the inventory record of the product is stored monthly. Information on the inventory amount at the beginning of the product, the inventory quantity at the beginning of the product, and the purchase record of the product is stored on a monthly basis. Based on the purchase amount of the product from the beginning of the month to the current month and the number of purchases of the product from the beginning of the month to the current month, the inventory of the product based on the annual total average of the current month is stored in the second information. The unit price calculation step to calculate the evaluation unit price and
The process of calculating the acceptance difference based on the inventory valuation unit price calculated in the unit price calculation step, the number of purchases of the product in the current month stored in the second information, and the purchase amount of the product in the current month, and the above. Processing to calculate the valuation difference based on the inventory valuation unit price calculated in the unit price calculation step, the inventory valuation unit price based on the annual total average of the product in the previous month stored in the first information, and the inventory quantity of the product in the previous month. And, the difference calculation step to execute in any order,
The process of creating a revaluation journal for the purchase amount of the current month based on the received difference calculated in the difference calculation step, and the revaluation of the inventory amount of the previous month based on the valuation difference calculated in the difference calculation step. The process of creating journals, the journal creation step of executing in any order, and
To include,
A journal entry program featuring.

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