JP7153512B2 - ACCOUNTING PROCESSING DEVICE, ACCOUNTING PROCESSING METHOD, AND ACCOUNTING PROCESSING PROGRAM - Google Patents

Description

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

For example, a member store of an esthetic company may use a guarantor company to collect receivables against customers. In this case, the guarantee company often asks a collection agent company (for example, a credit company) to act as a collection agent. As a system for collecting receivables, for example, Patent Document 1 is known. The system disclosed in Patent Document 1 is a bill collection agency system in which a procedure device is used for an accounting agency device to perform accounting processing for business operators involved in the collection of various charges. Account transfer, in which the business operator transfers the payment from the payer's account to the proxy's account, and cash payment, in which the payment is made in cash from the payer to the proxy at a specified window Delegating means to be selected and set; Receiving means to set commissions and billing amounts for each collection based on this proxy information and to issue procedure information required for account transfer or cash payment; Web site means for inquiring report information from the procedure device to the accounting agency device.

JP 2005-316918 A

However, in the past, the guarantee company was only able to ascertain the payment amount (unpaid amount) for each member store at the time of settlement closing.

SUMMARY OF THE INVENTION The present invention has been made in view of the above. The purpose is to provide a program.

In order to solve the above-described problems and achieve the object, the present invention provides an accounting processing apparatus, which includes a control unit and a storage unit, and relates to the business of a guarantee company that entrusts a collection agency to collect claims on behalf of a collection agency. The storage unit contains a first master in which transaction classifications and journal patterns including debit and credit items are associated and registered, member stores, transaction classifications, debit and/or credit items, and item details. a second master registered in association with auxiliary information; A journal pattern is obtained from the first master by using the classification as a key, and auxiliary information is obtained from the second master by using the affiliated store of the transaction data, the transaction classification, and the item of the obtained journal pattern as a key. and a journal creation means for creating a journal of the transaction data using the acquired journal pattern and auxiliary information.

Also, according to a preferred aspect of the present invention, the transaction category may include withdrawal or payment, and the auxiliary information may include member store identification information.

Further, in order to solve the above-described problems and achieve the object, the present invention provides an accounting processing method executed by an information processing apparatus having a control unit and a storage unit, wherein the storage unit stores a transaction classification , and journal patterns including debit and credit items, registered in association with the first master registered in association with member stores, transaction categories, debit and/or credit items, and auxiliary information that is details of the items. a second master, a transaction data input step of inputting transaction data including a transaction classification, a member store, and a transaction amount, executed by the control unit; and a transaction classification of the transaction data as a key. , acquires a journal pattern from the first master, and acquires and acquires auxiliary information from the second master using the merchant, transaction category, and item of the acquired journal pattern of the transaction data as keys; and a journal creation step of creating a journal of the transaction data using the journal pattern and the auxiliary information.

Further, in order to solve the above-described problems and achieve the object, the present invention provides an accounting processing program to be executed by an information processing apparatus having a control unit and a storage unit, wherein the storage unit contains at least , a first master registered in association with journal patterns including transaction categories and debit and credit items; a first master registered in association with transaction categories and journal patterns including debit and credit items; stores, transaction categories, debit and/or credit items, and a second master in which auxiliary information that is details of the items is associated and registered, and the control unit controls transaction categories, member stores, transactions a transaction data input step of inputting transaction data including an amount; obtaining a journal pattern from the first master using the transaction classification of the transaction data as a key; a journal entry creation step of acquiring auxiliary information from the second master using the item of the journal entry pattern obtained as a key, and creating a journal entry for the transaction data using the acquired journal entry pattern and auxiliary information; It is characterized by being an accounting processing program for

Advantageous Effects of Invention According to the present invention, it is possible for a guarantor company to quickly grasp the payment amount for each member store in the claim collection service.

FIG. 1 is a diagram for explaining an example of a conventional settlement (payment) flow and accounting (journal data) processing image. FIG. 2 is a diagram for explaining an example of a flow of settlement (payment) and an image of accounting (journal data) processing according to the present embodiment. FIG. 3 is a block diagram showing an example of the configuration of the accounting processing device according to this embodiment. FIG. 4 is a diagram showing a configuration example (correlation image) of transaction data, journal pattern master, item master, auxiliary master, member store auxiliary code conversion master, and member store master. FIG. 5 is a diagram showing sample data. FIG. 6 is a diagram showing sample data.

BEST MODE FOR CARRYING OUT THE INVENTION An embodiment of an accounting processing device, an accounting processing method, and an accounting processing program according to the present invention will be described below in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
For example, member stores of esthetic companies sometimes use guarantee companies to collect claims against customers. The guarantee company often asks a collection agent company (for example, a credit company) to act as a collection agent. In the past, the guarantee company was only able to know the payment amount (unpaid amount) for each member store at the time of settlement closing. In addition, due to the accounting management of aggregated payment amounts, it is difficult to check the payment amount for each member store. In addition, the subledger, which is the source of payment, shows the payment amount for each member store, but since it is the total information for accounting purposes, it takes time to collate discrepancies.

Therefore, in the present embodiment, the unpaid amount for each member store can be grasped at an early stage when the collection result is known without waiting for the payment to the member store in the collection service of the guaranteed credit. In addition, in the present embodiment, when paying to a member store, it is made possible to smoothly check with the subsidiary ledger.

FIG. 1 is a diagram for explaining an example of a conventional settlement (payment) flow and accounting (journal data) processing image. In the following explanation, the notation of "yen" is omitted and all units are assumed to be 1,000 yen.

(1) The guarantor company requests the receiving agent company to act as a receiving agent for each member store. A bank account transfer (27th day of every month) is made from the customer to the receiving agency. The collection agent company notifies the guarantee company of the account transfer from the customer. In this case, the journal entries at the guarantee company are, as shown in (A), accounts receivable: 100/deposits at member stores: 100. With this journal entry, it is not possible to grasp the unpaid amount of each member store.

(2) Transfer of payment from the collection agent company to the guarantee company (on the 15th of the following month). The journal entry in this case is ordinary deposit: 100/accrued income: 100, as shown in (B).

(3) Payment is made from the guarantee company to each member store (at the end of the next month). In this case, the subsidiary ledger is, for example, for member store company A: payment: 58, guarantee fee: 3, for member store company B: payment: 18, guarantee fee: 2, for member store company C: payment: 18. Guarantee fee: 1. The journal entries in this case are as shown in (C): Deposit at member store: 94/Ordinary deposit: 94, Deposit at member store: 6/Guarantee fee received: 6. The journal entry is totaled information, but since the guarantee fee rate differs for each member store, it is difficult to know whether the accounting figures are correct.

FIG. 2 is a diagram for explaining an example of a flow of settlement (payment) and an image of accounting (journal data) processing according to the present embodiment.

(1) The guarantor company requests the receiving agent company to act as a receiving agent for each member store. A bank account transfer (27th day of every month) is made from the customer to the receiving agency. The collection agent company notifies the guarantee company of the account transfer from the customer. In order to know the unpaid amount for each member store, for example, as shown in (A), the guarantor company has accounts receivable: 61 / member store deposit A company: 61, unreceivable: 20 / member store deposit B Company: 20, Accounts Receivable: 19/Affiliated Store Deposit Company C: 19. As a result, the unpaid amount can be grasped at an early stage.

(2) Transfer of payment from the collection agent company to the guarantee company (on the 15th of the following month). The journal entry in this case is ordinary deposit: 100/accrued income: 100, as shown in (B).

(3) Payment is made from the guarantee company to each member store (at the end of the next month). In this case, the subsidiary ledger is, for example, for member store company A: payment: 58, guarantee fee: 3, for member store company B: payment: 18, guarantee fee: 2, for member store company C: payment: 18. Guarantee fee: 1. As shown in (C), the journal entry in this case is as follows: Member store deposit company A: 58/ordinary deposit: 58, member store deposit company A: 3/guarantee fee received: 3, and member store deposit company B : 18/ordinary deposit: 18, member store deposit company B: 2/guarantee fee received: 2 and member store deposit company C: 18/ordinary deposit: 18, member store deposit company C/guarantee fee received: 1 and In this embodiment, since the unpaid amount can be grasped in advance, the payment amount and the unpaid amount can be collated in terms of accounting. It should be noted that the present embodiment is applicable not only to esthetic companies but also to various industries.

[2. Constitution]
The configuration of accounting processing apparatus 100 according to the present embodiment will be described with reference to FIG. FIG. 3 is a block diagram showing an example of the configuration of the accounting processing device 100 according to this embodiment. The accounting processing apparatus 100 according to the present embodiment can be suitably used, for example, in a business in which a guarantee company that guarantees the claims of a member store such as an esthetic company asks a collection agent to collect the guaranteed claims. can.

Accounting processing device 100 is a commercially available desktop personal computer. Note that the accounting processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable type such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smart phone, or tablet personal computer. It may be an information processing device.

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

The communication interface unit 104 communicably connects the accounting processing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 enables mutual communication between the accounting processing device 100, the server 200, the terminal device 400 of the receiving agency, the terminal device 500 of the affiliated store (for example, the affiliated store of beauty treatment salon), and the bank web system 600. It has a function of connecting to, for example, the Internet or a LAN (Local Area Network). Note that data stored in the storage unit 106, which will be described later, may be stored in a server.

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 . Also, a user's display on the screen of the output device (monitor) 114 and operation with the input device 112 may be described as "user operation via UI".

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

The storage unit 106 stores a journal pattern master 106a, an item master 106b, an auxiliary master 106c, a member store auxiliary code conversion master 106d, a member store master 106e, and a data file 106f. FIG. 4 is a diagram showing a configuration example (correlation image) of the transaction data, the journalizing pattern master 106a, the item master 106b, the auxiliary master 106c, the member store auxiliary code conversion master 106d, and the member store master 106e. The journal pattern master 106a and the item master 106b are called "first master", and the member store auxiliary code conversion master 106d, auxiliary master 106c and member store master 106e are called "second master". The "first master" and "second master" are not limited to the configuration shown in FIG. 4, and may be divided or integrated.

The journal pattern master 106a is a master for setting a journal pattern for each transaction category. The journal pattern master 106a, as shown in FIG. 4, has a transaction classification indicating the type of transaction (transfer money, withdrawal, payment, etc.), a debit account code for identifying a debit account, and a debit account code for identifying a credit account. It can be composed of a table or the like in which the data of the credit item code are registered in association with each other.

The subject master 106b is a master for setting types of subjects. As shown in FIG. 4, the subject master 106b can be composed of a table or the like in which subject code and subject name data are associated and registered.

The auxiliary master 106c is a master for setting auxiliary information (details of subjects). As shown in FIG. 4, the auxiliary master 106c can be composed of a table or the like that associates and registers auxiliary codes, details of subjects, and auxiliary information indicating additional information associated with subjects.

The member store auxiliary code conversion master 106d is a master for setting an auxiliary code for distinguishing (identifying) member stores. The member store auxiliary code conversion master 106d, as shown in FIG. 4, can be composed of a table or the like in which data such as member store codes, transaction categories, item codes, and auxiliary codes are associated and registered.

The member store master 106e is a master for setting member store information. The member store master 106e, as shown in FIG. 4, can be composed of a table or the like in which data such as member store codes, member store names, credit amounts, and guarantee rates are associated and registered.

The data file 106f is a file for storing transaction data and journalizing data (at the time of customer's account transfer, at the time of transfer of receipt agent, at the time of payment at member store) for managing the transaction amount for each transaction. The transaction data, as shown in FIG. 4, may include transaction SEQ indicating the serial number of the transaction, transaction classification, member store code, and transaction amount data.

The control unit 102 is a CPU or the like that controls the accounting processing apparatus 100 in an integrated manner. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally and conceptually includes a transaction data input unit 102a, a journal creation unit 102b, and a master maintenance unit 102c.

The transaction data input unit 102a, for example, inputs transaction data including transaction SEQ, transaction category, member store, and transaction amount data in accordance with an operator's operation on an input screen (not shown) displayed on the monitor 114. and store it in the data file 106f.

The journal creation unit 102b creates a first master and a second 2 is referenced to create journal data and store it in the data file 106f. More specifically, with the transaction classification of the transaction data as a key, the journal pattern is acquired from the first master, and with the merchant, transaction classification, and the acquired journal pattern item of the transaction data as the key, the second Auxiliary information is acquired from the master, and the acquired journalizing patterns and auxiliary information are used to create journalizing data for the transaction data. The transaction category may include debit or payment, and the auxiliary information may include merchant identification information.

For example, the master maintenance unit 102e converts the journal pattern master 106a, the item master 106b, the auxiliary master 106c, and the member store auxiliary code conversion master 106d according to the operator's operation on a master maintenance screen (not shown) displayed on the monitor 114. , and editing such as input, change, addition, etc. of the data of the member store master 106e.

[3. Specific example of processing]
A specific example of the processing of the control unit 102 of the accounting processing device 100 according to the present embodiment will be described with reference to FIGS. 2 to 6. FIG. 5 and 6 are diagrams showing sample data. FIG. 5 shows sample data of journal pattern master 106a, item master 106b, auxiliary master 106c, member store auxiliary code conversion master 106d, and member store master 106e, and FIG. 6 shows sample data of transaction data and journal data. . 5 and 6, the case of creating the journal of FIG. 2(A) will be described.

In the example of the journal pattern master 106a shown in FIG. 5A, the transaction category is "65: Withdrawal", the debit item code is "K1", and the credit item code is "K2".

In the example of the subject master 106b shown in FIG. 5B, the first line is subject code "K1" and subject name is "accrued income", and the second line is subject code "K2" and subject name is "deposit at member store". ”.

In the example of the auxiliary master 106c shown in FIG. 5C, the first line contains the auxiliary code "H01" and the auxiliary information "A company identification", and the second line contains the auxiliary code "H02" and the auxiliary information "B company identification". , the third line has the auxiliary code "H03" and the auxiliary information "identification of company C".

In the example of the member store supplementary code conversion master 106d shown in FIG. The second line is the merchant code "T02", the transaction classification "65: Withdrawal", the item code "K2", the auxiliary code "H02", and the third line is the merchant code "T03", the transaction classification "65: Withdrawal". ”, subject code “K2”, and auxiliary code “H03”.

In the example of the member store master 106e shown in FIG. 5(E), the first line is the member store code "T01" and the member store name "A company", and the second line is the member store code "T02" and the member store name "B". company”, and the third line has the member store code “T03” and the member store name “C company”.

Next, referring to FIG. 6, the case where the journal data of FIG. 2(A) is created based on the transaction data using the master of FIG. 5 will be described. In the example of the transaction data shown in FIG. 6(A), the first line is the transaction SEQ "SE1", the transaction classification "65: Withdrawal", the merchant code "T01", the transaction amount "61", and the second line is Transaction SEQ "SE2", Transaction Category "65: Withdrawal", Merchant Code "T02", Transaction Amount "20". T03", and the transaction amount is "19".

Journal data as shown in FIG. 6(B) is created based on the transaction data shown in FIG. 6(A). As for the transaction SEQ "SE1" in the first row of the transaction data, the transaction classification "65: Withdrawal" is used. Acquire the item code "K2" (journal pattern). Using the acquired debit item code "K1" and credit item code "K2" as keys, the item names "accrued income" and "merchant store deposit" are acquired from the item master 106b. Also, using the transaction classification "65: Withdrawal" of the transaction data, the member store code "T01", and the acquired credit item code "K2" as keys, acquire the auxiliary code "H01" from the member store auxiliary code conversion master 106d. . Since the auxiliary code corresponding to the debit item code "K1" is not registered, it is not hit. Using the auxiliary code "H01" as a key, the auxiliary information "A company identification" is acquired from the auxiliary master 106c.

As a result, as shown in FIG. 7(B), the first row contains the credit item "Accounts Receivable", the credit item "Merchant Deposit", and the credit auxiliary information "Company A Identification" linked to the "Merchant Deposit". ” and the amount “61” are created. The second and third lines can also be created in a similar manner.

When creating journal data as shown in FIG. 2(C), for example, the journal pattern master 106a stores the transaction classification "70: payment", the debit item code "K2: deposit at the member store", the credit Register the account code "K3: Ordinary deposit", the debit account code "K2: Deposits at member store", and the credit account code "K4: Guarantee fee received". It can be created by registering "T01: Company A", transaction classification "70: Payment", item code "K2: Deposit at member store", auxiliary code "H01: Company A identification", and so on.

As described above, according to the present embodiment, the first master in which transaction classifications and journal patterns including debit and credit items are associated and registered, member stores, transaction classifications, debits and/or credits A second master registered in association with items and auxiliary information that is details of the items, a transaction data input unit 102a for inputting transaction data including transaction classification, member store, transaction amount, and transaction classification of transaction data A journal entry pattern is obtained from the first master as a key, and supplementary information is obtained from the second master using transaction data merchants, transaction classifications, and items of the obtained journal entry pattern as keys, and the obtained journal entry and a journal creation unit 102b that creates a journal of transaction data using patterns and auxiliary information, so that the guarantee company can quickly grasp the payment amount for each member store in the claim collection agency business. is possible.

In addition, since the transaction category includes withdrawal or payment, and the auxiliary information includes member store identification information, it is possible to grasp the payment amount for each member store at the time of withdrawal or payment.

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

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or the processes described as being performed manually can be performed manually. All or part of this can also be done automatically by known methods.

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

Also, with respect to the accounting processing device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the accounting processing apparatus 100, particularly the processing functions performed by the control unit 102, are implemented in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. In addition, the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in this embodiment, and if necessary, the accounting processing apparatus 100 mechanically read. That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM and constitutes a control section in cooperation with the CPU.

In addition, this computer program may be stored in an application program server connected to the accounting processing apparatus 100 via any network, and it is possible to download all or part of it as necessary. be.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered (trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Disc (registered trademark) such as Blu- shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single configuration, 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 the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means 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 processes and website provision. programs, tables, databases, and files for web pages.

The transaction processing apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus to which any peripheral device is connected. Also, the accounting processing device 100 may be implemented by installing software (including programs, data, etc.) that enables the device to implement the processing described in the present embodiment.

Furthermore, the specific forms of distribution and integration of devices are not limited to those shown in the figures, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

100 Accounting device 102 Control unit 102a Transaction data input unit 102b Journal creation unit 102c Master maintenance unit 104 Communication interface unit 106 Storage unit 106a Journal pattern master 106b Item master 106c Auxiliary master 106d Merchant auxiliary code conversion master 106e Merchant master 106f Data File 108 Input/Output Interface Unit 112 Input Device 114 Output Device 200 Server 300 Network 400 Terminal Device 500 of Receiving Agency Terminal Device 600 of Merchant Bank Web System

Claims (4)

An accounting processing device, comprising a control unit and a storage unit, relating to the business of a guarantee company that entrusts a collection agency with a collection agency for receivables,
The storage unit contains
a first master registered in association with a transaction classification and a journal entry pattern including debit and credit items;
a second master in which affiliated stores, transaction categories, debit and/or credit items, and supplementary information that is details of the items are associated and registered;
is stored and
The control unit
transaction data input means for inputting transaction data including transaction classification, member store, and transaction amount;
A journal pattern is obtained from the first master using the transaction classification of the transaction data as a key, and the second master is obtained using the merchant, the transaction classification of the transaction data, and the item of the obtained journal pattern as the key. Journal creation means for acquiring auxiliary information from and using the acquired journal pattern and auxiliary information to create a journal of the transaction data;
An accounting processing device comprising: 2. The accounting processing device according to claim 1, wherein the transaction category includes withdrawal or payment, and the auxiliary information includes member store identification information. An accounting processing method executed by an information processing device having a control unit and a storage unit,
The storage unit contains
a first master registered in association with a transaction classification and a journal entry pattern including debit and credit items;
a second master in which affiliated stores, transaction categories, debit and/or credit items, and supplementary information that is details of the items are associated and registered;
is stored and
executed by the control unit;
transaction data input means for inputting transaction data including transaction classification, member store, and transaction amount;
A journal pattern is obtained from the first master using the transaction classification of the transaction data as a key, and the second master is obtained using the merchant, the transaction classification of the transaction data, and the item of the obtained journal pattern as the key. a journal creation step of acquiring auxiliary information from and using the acquired journal pattern and auxiliary information to create a journal of the transaction data;
An accounting method characterized by comprising An accounting processing program to be executed by an information processing device having a control unit and a storage unit,
The storage unit contains
a first master registered in association with transaction classifications and journal patterns including debit and credit items;
a second master in which affiliated stores, transaction categories, debit and/or credit items, and supplementary information that is details of the items are associated and registered;
is stored and
In the control unit,
a transaction data input step of inputting transaction data including transaction classification, merchant, and transaction amount;
A journal pattern is obtained from the first master using the transaction classification of the transaction data as a key, and the second master is obtained using the merchant, the transaction classification of the transaction data, and the item of the obtained journal pattern as the key. a journal creation step of acquiring auxiliary information from and using the acquired journal pattern and auxiliary information to create a journal of the transaction data;
Accounting program for executing

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