JP7198126B2 - Accrued revenue journal entry device, accrued revenue journal entry method, and accrued revenue journal entry program - Google Patents

Description

The present invention relates to an uncollected revenue journalizing device, an uncollected revenue journalizing method, and an uncollected revenue journalizing program.

Patent Literature 1 discloses a configuration for executing a cancellation journal entry that reverses the balance or a retransfer journal entry that reverses the balance by changing the account item for created journal data.

JP-A-2004-133756

However, in the invention described in Patent Literature 1, there is a problem that, after recording accrued income at the end of the term, it is not possible to automatically reverse journal entries at the beginning of the next term.

The present invention has been made in view of the above-mentioned problems. By automatically generating a journal entry that is reversed at the beginning of the next period after recording accrued income on money loan receivables at the end of the period, the workload and risks are reduced. To provide an uncollected revenue journalizing device, an uncollected revenue journalizing method, and an uncollected revenue journalizing program capable of measuring

In order to solve the above-described problems and achieve the object, an uncollected revenue journalizing device according to the present invention is an uncollected revenue journalizing device comprising a storage unit and a control unit, wherein the storage unit stores an interest rate of money loan receivables and a repayment schedule storage means for storing repayment schedule data set in association with the principal balance, and when the end of the term arrives, the control unit stores accrued income of the money loan claim based on the repayment schedule data an unearned income journal creation means for creating unearned income journal data based on the end-of-term earnings data; and reversing journal creation means for creating reverse journal data for the accrued earnings journal data.

Further, in the uncollected income journalizing apparatus according to the present invention, when the end of the term is reached, the term-end recorded income preparation means reverse journalizes the amount of uncollected income of the money loan claim and the uncollected income based on the scheduled repayment data. and the journal reversal creating means further includes the journal reversal identifier included in the year-end earnings data as a reversal journal entry. When it indicates that it is subject, the journal reversal target identifier is updated so as to indicate that it is not subject to journal reversal.

Further, in the uncollected revenue journalizing device according to the present invention, the uncollected revenue journal data has the debit account item as uncollected revenue and the credit account item as sales, and the reverse journal data has the debit account item as sales. and the credit account item is accrued income.

Further, in the unearned income journalizing device according to the present invention, the amount of unearned income is obtained by multiplying the amount of interest on the next scheduled repayment date by the number of days from the start date of interest calculation to the end of the current term as a dividend, and the interest calculation period It is characterized by being the accrued interest amount which is the quotient when is the divisor.

Further, in the accrued revenue journalizing device according to the present invention, when the interest rate is an annual rate, the interest amount is calculated by multiplying the annual rate by the principal balance as the dividend and the annual number of periods as the divisor is a quotient of

Further, in the uncollected income journalizing device according to the present invention, the end of the term is a weekend, the end of the month, the end of the month, the end of the quarter, the end of the half term, the end of the year, or the end of the year.

Further, an uncollected revenue journalizing method according to the present invention is an uncollected revenue journalizing method to be executed by an uncollected revenue journalizing device having a storage unit and a control unit, wherein the storage unit stores the interest rate and principal amount of money loan receivables. repayment schedule storage means for storing repayment schedule data set in association with the balance, and executed by the control unit, when the end of the term arrives, based on the repayment schedule data, the uncollected income amount of the money loan claim an unearned revenue journal creating step of creating unearned revenue journal entry data based on the end-earned revenue data; , and a reversal journal creation step of creating reversal journal data for the accrued revenue journal data.

Further, an uncollected income journalizing program according to the present invention is an uncollected income journalizing program to be executed by an uncollected income journalizing apparatus having a storage unit and a control unit, wherein the storage unit stores the interest rate and the principal amount of money loan receivables. repayment schedule storage means for storing repayment schedule data set in association with the balance, wherein the control unit includes the uncollected income amount of the money loan claim based on the repayment schedule data when the end of the term comes. a period-end recorded income creating step of creating period-end recorded income data; an accrued income journal creation step of creating accrued income journal data based on the period-end recorded income data; and a reversal journal creation step of creating reversal journal data for accrued income journal data.

According to the present invention, there is an effect that the work load and risk can be reduced by automating retransfer journal entry. In addition, according to the present invention, it is possible to automatically record the journal entry to be reversed at the beginning of the next term, which has conventionally been done manually, after the uncollected income is recorded at the end of the term.

FIG. 1 is a block diagram showing an example of the configuration of an uncollected income journalizing device according to this embodiment. FIG. 2 is a flow chart showing an example of processing of the accrued income journalizing device in this embodiment. FIG. 3 is a flowchart showing an example of uncollected income journalizing processing in this embodiment.

An embodiment of the present invention will be described in detail based on the drawings. In addition, this invention is not limited by this embodiment.

[1. overview]
First, the outline of the present invention will be explained.

In the money lending business, if the period from lending to collection has partially elapsed, the elapsed amount should be recorded as uncollected revenue, and it is necessary to make a reverse journal entry (re-transfer journal entry) at the beginning of the next period. Therefore, in the past, it was not possible to automatically reverse journal entries for accrued revenues at the end of the previous term at the beginning of the term, and the reverse journal entries were manually performed.

Therefore, in this embodiment, after automatically calculating the uncollected income at the end of the term in the closing process of the term-end and automatically performing the journal entry for recording uncollected income, the reversal journal entry of the uncollected income at the end of the previous term is automatically performed at the beginning of the next term. making it possible to implement.

[2. composition]
An example of the configuration of the uncollected revenue journalizing device 100 according to this embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of an uncollected earnings journalizing device 100 in this embodiment.

As shown in FIG. 1, accrued revenue journalizing device 100 is a commercially available desktop personal computer. Note that the accrued revenue journalizing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but can be a mobile device such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, or a tablet personal computer. type information processing device.

The uncollected revenue journalizing 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 uncollected revenue journalizing device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the uncollected earnings journalizing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the uncollected income journalizing device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

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 includes a repayment schedule file 106a and a journal file 106b.

The repayment schedule file 106a stores repayment schedule data of money loan claims. Here, the repayment schedule file 106a may store repayment schedule data in which the interest rate of the money loan claim and the principal balance (the balance before repayment and/or the balance after repayment) are set in association with each other. Also, the interest rate may be an annual rate or the like. The scheduled repayment data includes a bond identifier such as a bond key, number of repayments, scheduled repayment date, interest calculation start date, interest calculation end date, scheduled repayment amount on the scheduled repayment date, principal appropriation amount for the scheduled repayment amount, and/or Alternatively, the amount of interest on the scheduled repayment amount may be included.

The journal file 106b stores journal data. Here, the journal file 106b may store accrued earnings journal data and/or reverse journal data (retransfer journal data) for the accrued earnings journal data. Here, in the uncollected income journal entry data, the debit account item may be uncollected income. In the uncollected income journal data, the debit account item may be uncollected income and the credit account item may be sales. In addition, the journal reversal data may be credited with accrued revenue. In addition, the journal reversal data may have sales as the debit account item and accrued revenue as the credit account item. Journal data may also include posting dates, account data, debit amounts, and/or credit amounts, and the like. Further, the journal file 106b may store period-end recorded earnings data including uncollected earnings of money lending claims. Here, the period-end recorded revenue data includes a journal reversal target identifier (for example, journal reversal flag, etc.) indicating whether or not the accrued revenue is subject to journal reversal, a receivables identifier, and/or recording date, etc. good too.

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 touch panel), 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 or the printer 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 .

The control unit 102 is a CPU or the like that controls the uncollected income journalizing device 100 in an integrated manner. The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 is functionally and conceptually provided with a year-end revenue preparation unit 102a and a journal entry preparation unit 102b.

The period-end recorded profit preparation unit 102a prepares period-end recorded profit data. Here, when the end of the term arrives, the term-end recorded profit preparation unit 102a may prepare the term-end recorded profit data including the amount of uncollected profit of the money lending claim based on the scheduled repayment data. In addition, when the end of the term arrives, the period-end recorded revenue creation unit 102a generates an uncollected revenue amount of the money lending claim and a reversal target identifier indicating whether or not the uncollected revenue is subject to reversal based on the scheduled repayment data. You may create period-end recorded earnings data that includes In addition, the amount of accrued income is the amount of accrued interest, which is the quotient of the dividend obtained by multiplying the amount of interest on the next scheduled repayment date by the number of days from the first day of interest calculation to the end of the current period, and the interest calculation period as the divisor. may be Further, when the interest rate is an annual rate, the interest amount may be the quotient of the dividend obtained by multiplying the annual rate by the principal balance and the number of periods in a year as the divisor. Also, the term end may be a weekend, the end of the month, the end of the month, the end of the quarter, the end of the half term, the end of the year, or the end of the year. Further, the term-end recorded profit preparation unit 102a may store the term-end recorded profit data in the journal file 106b.

The journal creation unit 102b creates journal data. Here, the journal creation unit 102b may create uncollected revenue journal data and/or reverse journal data (retransfer journal data) for the uncollected revenue journal data. Also, the journal creation unit 102b may create uncollected earnings journal data based on the earnings data recorded at the end of the term. Further, when the beginning of the term (of the next term) arrives, the journal creation unit 102b may create reverse journal data for the accrued income journal data. Further, if the journal reversal target identifier included in the period-end recorded earnings data indicates that the journal is to be reversed, the journal creation unit 102b updates the journal reversal target identifier to indicate that the journal is not to be reversed. You may Further, the journalizing section 102b may store the journalizing data in the journalizing file 106b.

[3. Concrete example]
A specific example of this embodiment will be described with reference to FIGS. 2 and 3. FIG.

[Accrued income journal processing]
Here, an example of uncollected income journalizing processing in this embodiment will be described with reference to FIGS. 2 and 3. FIG. FIG. 2 is a flow chart showing an example of processing of the uncollected earnings journalizing device 100 in this embodiment.

As shown in FIG. 2, the end-of-term revenue preparation unit 102a determines whether or not the end of the term has arrived (step SA-1).

Then, when the term-end recorded earnings creation unit 102a determines that the term-end has not arrived (step SA-1: No), it waits for a predetermined time (for example, one day), and returns to step SA-1. migrate.

On the other hand, when determining that the end of the term has arrived (step SA-1: Yes), the term-end recorded earnings preparation unit 102a shifts the process to step SA-2.

Based on the repayment schedule data of the money loan receivable stored in the repayment schedule file 106a, the period-end recorded income preparation unit 102a determines whether the receivable identifier, the amount of uncollected income of the repayment receivable, the recording date, and the uncollected income are reversed. Period-end recorded profit data including a reverse journal object identifier indicating that it is an object is created, and the end-of-term recorded profit data is stored in the journal file 106b (step SA-2).

Then, the journal creation unit 102b creates journal data of uncollected revenue based on the revenue data recorded at the end of the period, with uncollected revenue as the debit account item and sales as the credit account item, and stores the uncollected revenue journal data as the journal file. 106b (step SA-3).

Then, the journalizing unit 102b determines whether or not the beginning of the next term has arrived (step SA-4).

Then, when the journal creation unit 102b determines that the beginning of the next term has not arrived (step SA-4: No), it waits for a predetermined time (for example, 6 hours) and repeats the process at step SA-4 move to

On the other hand, when the journal creation unit 102b determines that the beginning of the next term has arrived (step SA-4: Yes), the process proceeds to step SA-5.

Then, the journal creation unit 102b creates retransfer journal data for the accrued revenue journal data, with the debit account item being sales and the credit account item being accrued revenue, and the retransfer journal data to the journal file 106b. Store, and update the reversal target identifier contained in the revenue data recorded at the end of the previous term to indicate that it is not subject to reversal (step SA-5), and terminate the process.

Here, with reference to FIG. 3, a specific example of uncollected income journalizing processing in this embodiment will be described. FIG. 3 is a flowchart showing an example of uncollected income journalizing processing in this embodiment.

As shown in FIG. 3, in the present embodiment, when the end of March 2018 arrives, as the end-of-month closing process, based on the scheduled repayment data of the money loan claims stored in the scheduled repayment file 106a, The accrued interest amount (1,854 yen) is calculated, and it is determined whether or not it is subject to reversal journal entry. March 31) and the reversal flag is set to "0: Target" is created (step SB-1).

Then, as shown in FIG. 3, in this embodiment, on March 31, 2018, based on the earnings data recorded at the end of the term, debit account items are created as journal entries for accrued interest in monthly accounting data creation. Uncollected income journal entry data is automatically created, with uncollected income and credit account items as sales (step SB-2).

Then, as shown in FIG. 3, in this embodiment, on April 1, 2018, the uncollected income journal data for March is subject to reversal, so the debit account item is sales and the credit Retransfer journal data for accrued income journal data whose account is accrued income is automatically created, and the journal reversal flag included in the income data recorded at the end of March is updated to "1: Reversed" ( Step SB-3).

As described above, in the present embodiment, the uncollected income at the end of the month is calculated in the month-end closing process, and the uncollected income recording journal is automatically created in the monthly accounting data creation. In addition, conventionally, the reversal of the uncollected revenue at the end of the previous month was manually generated at the beginning of the next month, but in this embodiment, the reversal of the uncollected revenue at the end of the previous month should be generated at the beginning of the next month. A function has been implemented that distinguishes whether it is detailed or not and automatically accounts for it.

[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 all of the processes described as being manually performed Alternatively, some can 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 uncollected income journalizing device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, all or any part of the processing functions provided by the uncollected income journalizing device 100, especially each processing function performed by the control unit 102, is realized by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. 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, It is read mechanically by the device 100 . 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 accrued revenue journalizing device 100 via any network, and it is possible to download all or part of it as necessary. is.

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 present embodiment, 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 uncollected revenue journalizing 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 any peripheral device is connected. Further, the uncollected revenue journalizing device 100 may be realized by installing software (including programs, data, etc.) for realizing the processing described in this 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.

INDUSTRIAL APPLICABILITY The present invention is useful in the money lending industry such as financial institutions or non-banks.

100 uncollected revenue journalizing device 102 control unit 102a term-end recorded income preparation unit 102b journal preparation unit 104 communication interface unit 106 storage unit 106a repayment schedule file 106b journal file 108 input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (7)

An accrued income journalizing device comprising a storage unit and a control unit,
The storage unit
repayment schedule storage means for storing repayment schedule data set by linking the interest rate and principal balance of the money loan receivable;
with
The control unit
When the end of the term arrives, based on the scheduled repayment data, create period-end recorded revenue data including the uncollected revenue amount of the money loan claim and a reversal target identifier indicating whether or not the uncollected revenue is subject to reversal. a year-end revenue generating means to
accrued income journal creation means for creating accrued income journal data based on the income data recorded at the end of the term;
When the beginning of the term next to the end of the term arrives, reverse journal data for the accrued revenue journal data is created , and the journal reversal target identifier included in the term-end recorded revenue data indicates that the journal is to be reversed. In this case, journal reversal creation means for updating the journal reversal target identifier to indicate that it is not subject to journal reversal;
An accrued earnings journalizing device, characterized by comprising: The accrued revenue journal entry data is
The debit account is Accrued Revenue and the credit account is Sales,
The journal reversal data is
2. The uncollected revenue journalizing apparatus according to claim 1, wherein the debit account item is sales and the credit account item is uncollected revenue. The amount of accrued revenue is
The amount of accrued interest is the quotient of the product of the interest amount on the next scheduled repayment date and the number of days from the start date of interest calculation for the current period to the end of the period until the end of the term as the dividend and the interest calculation period as the divisor. The accrued revenue journalizing device according to claim 1 or 2 . The interest amount is
4. Unearned revenue according to claim 3 , characterized in that, when the interest rate is an annual rate, it is a quotient obtained by multiplying the annual rate by the principal balance as a dividend and the number of periods in a year as a divisor. Journal device. at the end of the aforesaid period,
5. The uncollected income journalizing device according to claim 1 , characterized in that it is a weekend, the end of the month, the end of the month, the end of the quarter, the end of the half year, the end of the year, or the end of the year. An uncollected revenue journalizing method to be executed by an uncollected revenue journalizing device having a storage unit and a control unit,
The storage unit
repayment schedule storage means for storing repayment schedule data set by linking the interest rate and principal balance of the money loan receivable;
with
to be executed by the control unit;
When the end of the term arrives, based on the scheduled repayment data, create period-end recorded revenue data including the uncollected revenue amount of the money loan claim and a reversal target identifier indicating whether or not the uncollected revenue is subject to reversal. a period-end revenue creation step for
an accrued income journal creating step of creating accrued income journal data based on the income data recorded at the end of the period;
When the beginning of the term next to the end of the term arrives, reverse journal data for the accrued revenue journal data is created , and the journal reversal target identifier included in the term-end recorded revenue data indicates that the journal is to be reversed. If so, a journal reversal creation step of updating the journal reversal target identifier to indicate that it is not a journal reversal target ;
Accrued revenue journal entry method, characterized by comprising An accrued earnings journalizing program to be executed by an accrued earnings journalizing device comprising a storage unit and a control unit,
The storage unit
repayment schedule storage means for storing repayment schedule data set by linking the interest rate and principal balance of the money loan receivable;
with
In the control unit,
When the end of the term arrives, based on the scheduled repayment data, create period-end recorded revenue data including the uncollected revenue amount of the money loan claim and a reversal target identifier indicating whether or not the uncollected revenue is subject to reversal. a period-end revenue creation step for
an accrued income journal creating step of creating accrued income journal data based on the income data recorded at the end of the period;
When the beginning of the term next to the end of the term arrives, reverse journal data for the accrued revenue journal data is created , and the journal reversal target identifier included in the term-end recorded revenue data indicates that the journal is to be reversed. If so, a journal reversal creation step of updating the journal reversal target identifier to indicate that it is not a journal reversal target ;
accrued revenue journal program to run

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