JP7235539B2 - Revenue recording journal entry device, revenue recording journal entry method, and revenue recording journal entry program - Google Patents

Description

The present invention relates to a revenue recording journalizing device, a revenue recording journalizing method, and a revenue recording journalizing program.

Patent Literature 1 discloses a configuration for generating journal data in accordance with sales input from a user, that is, based on collection criteria when installment purchase is specified.

JP 2014-74985 A

However, in the invention described in Patent Document 1, there is a problem that it is not possible to automatically record unrealized profits on the scheduled repayment date of installment sales based on the arrival of the collection deadline.

The present invention has been made in view of the above-mentioned problems, and has built a mechanism that causes journal entry at the timing when the scheduled collection date arrives instead of the sales standard and the collection standard, and automatic journal entry based on the collection deadline arrival standard. It is an object of the present invention to provide a revenue recording and journalizing device, a revenue recording and journalizing method, and a revenue recording and journalizing program capable of realizing generation.

In order to solve the above-described problems and achieve the object, a revenue recording and journalizing device according to the present invention is a revenue recording and journalizing device comprising a storage unit and a control unit, wherein the storage unit stores credits for installment payment a repayment schedule storage means for storing repayment schedule data set by linking each scheduled repayment date of each repayment date and the expected amount of profit on the repayment date, wherein the control unit stores, when the repayment date arrives, the journal entry creating means for creating revenue recording journal entry data based on the scheduled repayment data.

Further, in the revenue recording and journalizing apparatus according to the present invention, when the end of the term arrives, the control unit includes the scheduled revenue amount on the scheduled repayment date of the next term as the deferred revenue amount based on the scheduled repayment data. and a term-end recorded revenue creating means for creating recorded revenue data, wherein the journal creation means creates the revenue recording journal data based on the term-end recorded revenue data when the scheduled repayment date arrives. Characterized by

Further, in the revenue recording journalizing device according to the present invention, the scheduled repayment data further includes a revenue recognition standard, and the journal creation means has the revenue recognition standard as a collection due date standard, and When the scheduled repayment date arrives, the revenue recording journal data is created based on the repayment scheduled data.

Further, in the revenue recording journal entry apparatus according to the present invention, the revenue recording journal entry data is characterized in that the debit account item is deferred revenue and the credit account item is sales.

Further, in the revenue recording and journalizing device according to the present invention, the estimated revenue amount is the amount of commission appropriated to the scheduled repayment amount on the scheduled repayment date.

Further, in the revenue recording 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, a revenue recording journalizing method according to the present invention is a revenue recording journalizing method to be executed by a revenue recording journalizing device having a storage unit and a control unit, wherein the storage unit stores each repayment of an installment payment receivable. a repayment schedule storage means for storing repayment schedule data set in association with a scheduled repayment date and a scheduled revenue amount on the repayment scheduled date; and a journal creation step of creating revenue recording journal data based on the scheduled data.

Further, a revenue recording journal entry program according to the present invention is a revenue recording journal entry program to be executed by a revenue accounting journal entry device comprising a storage unit and a control unit, wherein the storage unit stores each repayment of an installment payment a repayment schedule storage means for storing repayment schedule data set by associating a scheduled repayment date with a scheduled repayment amount on the repayment scheduled date, wherein when the repayment scheduled date arrives, the repayment schedule data is stored in the control unit; A journal creation step for creating revenue recording journal data is executed based on.

ADVANTAGE OF THE INVENTION According to this invention, it is effective in the ability to respond|correspond to profit recording of the collection deadline arrival standard. Moreover, according to the present invention, all revenue recognition standards in installment sales can be handled by master setting, so there is an effect that it is possible to respond to customers who adopt any revenue recognition standards. Moreover, according to the present invention, there is an effect that it is possible to apply different revenue recognition standards for each product.

FIG. 1 is a block diagram showing an example of the configuration of a revenue recording and journalizing apparatus according to this embodiment. FIG. 2 is a flow chart showing an example of the processing of the earnings journalizing device in this embodiment. FIG. 3 is a flow chart showing an example of revenue recording journal 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.

Unlike ordinary sales, installment sales involve the risk of long-term installment payments, so special considerations such as allowance for bad debts are required. Therefore, conventionally, in order to recognize revenue more carefully, it has been accepted to record revenue not only on the sales basis but also on the collection deadline basis or the collection basis.

However, in the past, journal data was created based on log data, so it was only possible to record sales at the timing when profits were actually generated after collection. Accounting could only be done by posting revenue on a standard basis.

Therefore, in this embodiment, by fixing the expected profit for the next term in the closing process at the end of the term and making a journal entry at the timing when the scheduled collection date arrives, the unrealized profit is automatically journalized based on the arrival of the collection deadline. is generated in

[2. composition]
An example of the configuration of the revenue recording and journalizing apparatus 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 a revenue recording and journalizing device 100 according to this embodiment.

As shown in FIG. 1, revenue journalizing device 100 is a commercially available desktop personal computer. Note that the revenue recording and journalizing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but can also be a portable personal computer 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 revenue recording and 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 revenue recording and journalizing device 100 is communicably connected via any communication path.

The communication interface unit 104 communicably connects the revenue accounting and 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 revenue accounting and journalizing apparatus 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 for installment payments. Here, the scheduled repayment file 106a may store scheduled repayment data in which each scheduled repayment date of a claim for installment payment is associated with the expected amount of earnings on that scheduled repayment date. Further, revenue recognition criteria may be set for the scheduled repayment data. Also, the scheduled profit amount may be the amount of commission appropriated to the scheduled repayment amount on the scheduled repayment date. In addition, the scheduled repayment data includes a bond identifier such as a bond key, revenue recognition criteria data, scheduled repayment date, scheduled repayment amount on the scheduled repayment date (total repayment amount), principal appropriation amount for the scheduled repayment amount, balance before repayment, and / Alternatively, the balance after repayment, etc. may be included.

The journal file 106b stores journal data. Here, the journal file 106b may store revenue recording journal data. Here, in the income recording journal data, the debit account item may be deferred income. Further, the revenue recording journal data may have deferred revenue as the debit account item and sales 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 profit data including the expected profit amount on the scheduled repayment date of the next term as the deferred profit amount. Here, the term-end recorded profit data may include a claim identifier and/or a recording date.

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 comprehensively controls the revenue recording and journalizing device 100 . 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. Execute. 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 has arrived, the period-end recorded profit creation unit 102a may create period-end recorded profit data that includes the expected amount of profit on the scheduled repayment date of the next term as the deferred amount of profit based on the scheduled repayment data. . 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, when the scheduled repayment date arrives, the journal creation unit 102b may create revenue recording journal data based on the scheduled repayment data. Further, when the scheduled repayment date arrives, the journal creation unit 102b may create revenue recording journal data based on the term-end revenue recording data. Further, when the revenue recognition criterion is the collection due date criterion and the scheduled repayment date has arrived, the journal creation unit 102b may create revenue recording journal data based on the scheduled repayment data. 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.

[Journal processing for revenue recognition]
Here, with reference to FIGS. 2 and 3, an example of revenue recording journal processing in this embodiment will be described. FIG. 2 is a flow chart showing an example of processing of the revenue recording and journalizing apparatus 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 profit preparation unit 102a shifts the process to step SA-2.

Based on the scheduled repayment data of the receivables for installment payment stored in the scheduled repayment file 106a, the period-end recorded income preparation unit 102a includes the receivable identifier and the repayment date, and defers the expected amount of income for the scheduled repayment date of the next term. Profit data recorded at the end of the period to be included as the amount of profit is created and stored in the journal file 106b (step SA-2).

Then, the journalizing section 102b determines whether or not the payment schedule data stored in the payment schedule file 106a has a collection due date criterion set as a revenue recognition criterion (step SA-3).

Then, when the journal creation unit 102b determines that the collection due date criterion is not set as the revenue recognition criterion in the scheduled repayment data (the collection criterion is set) (step SA-3: No), the process proceeds to step Transfer to SA-4.

Then, the journal creation unit 102b determines whether or not the scheduled repayment amount including the principal appropriation amount and the commission appropriation amount on the scheduled repayment date has been deposited by the user and the scheduled repayment amount has been collected (Step SA-4 ).

Then, when the journal creation unit 102b determines that the scheduled repayment amount on the scheduled repayment date has not been collected (step SA-4: No), it waits for a predetermined time (for example, one day), and repeats the process step Transfer to SA-4.

On the other hand, when the journal creation unit 102b determines that the scheduled repayment amount on the scheduled repayment date has been collected (step SA-4: Yes), the process proceeds to step SA-5.

Then, the journal creation unit 102b creates revenue recording journal data with commission as the debit account and sales as the credit account, and stores the revenue recording journal data in the journal file 106b (Step SA-5 ), and the process proceeds to step SA-8.

On the other hand, when the journal creation unit 102b determines that the collection due date criterion is set as the revenue recognition criterion in the scheduled repayment data (step SA-3: Yes), the process proceeds to step SA-6.

Then, the journal creation unit 102b determines whether or not the scheduled repayment date has arrived (step SA-6).

Then, when the journal creation unit 102b determines that the scheduled repayment date has not arrived (step SA-6: No), it waits for a predetermined time (for example, one day), and returns to step SA-6. migrate.

On the other hand, when the journal creation unit 102b determines that the scheduled repayment date has arrived (step SA-6: Yes), the process proceeds to step SA-7.

Then, the journal creation unit 102b creates revenue recording journal data in which the debit account item is deferred revenue and the credit account item is sales, based on the income data recorded at the end of the previous term stored in the journal file 106b. , the revenue recording journal entry data is stored in the journal entry file 106b (step SA-7).

Then, the period-end recorded profit generating unit 102a determines whether or not the balance after repayment included in the repayment schedule data stored in the repayment schedule file 106a is 0 yen (step SA-8).

Then, when the period-end recorded earnings generating unit 102a determines that the post-repayment balance included in the scheduled repayment data stored in the scheduled repayment file 106a is not 0 yen (step SA-8: No), the processing proceeds to step SA- 1.

On the other hand, when the period-end recorded income generating unit 102a determines that the post-repayment balance included in the repayment schedule data stored in the repayment schedule file 106a is 0 yen (Step SA-8: Yes), the process is terminated.

Here, with reference to FIG. 3, a specific example of revenue recording journal processing in this embodiment will be described. FIG. 3 is a flow chart showing an example of revenue recording journal processing in this embodiment.

As shown in FIG. 3, in this embodiment, when the end of the month of March 2018 arrives, as the end-of-month closing process, based on the scheduled repayment data of the receivables for installment payment stored in the scheduled repayment file 106a, Includes the amount of deferred revenue (¥1,000) that will be appropriated to fees on the scheduled repayment date (April 7, 2018), and includes the receivable key (101) and the recording date (April 7, 2018). Year-end accounting profit data is created (step SB-1).

Then, as shown in FIG. 3, in this embodiment, when the scheduled repayment date (April 7, 2018), which is the recording date, arrives, regardless of whether or not it is recorded, the previous term (March 2018) Based on the income data recorded at the end of the period, revenue recording journal data with deferred revenue as the debit account and sales as the credit account is automatically created, and the receivables are scheduled to be paid off on January 7, 2018. Journalization is automatically generated until the final scheduled repayment date (step SB-2).

[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 revenue recording and journalizing apparatus 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 revenue recording 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 the present 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 revenue accounting and journalizing apparatus 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.

Further, the revenue recording and 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 revenue recording and journalizing device 100 may be implemented by installing software (including programs, data, etc.) that implements 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 implemented selectively.

INDUSTRIAL APPLICABILITY The present invention is useful in industries that employ various accounting standards, since it enables all profit standards in installment sales to be handled by master settings.

100 revenue recording journal device 102 control unit 102a term-end recording revenue 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)

A revenue recording and 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 each scheduled repayment date of a receivable for installment payment with a scheduled revenue amount on the scheduled repayment date;
with
The control unit
when the end of the term arrives, based on the scheduled repayment data, period-end recorded revenue creating means for creating term-end recorded revenue data including the expected revenue amount on the scheduled repayment date of the next term as the deferred revenue amount;
journal creation means for creating revenue recording journal data based on the term-end revenue data when the scheduled repayment date arrives;
A revenue recording and journalizing device characterized by comprising: The repayment schedule data is
In addition, revenue recognition standards have been established,
The journal creation means is
2. The method according to claim 1 , wherein, when the revenue recognition standard is the collection deadline arrival standard and the scheduled repayment date has arrived, the revenue recording journal data is created based on the term-end recorded revenue data. revenue journal entry device. The revenue recognition journal entry data is
3. A revenue accounting and journalizing device according to claim 1 or 2 , wherein the debit account item is deferred revenue and the credit account item is sales. The expected earnings amount is
4. The revenue recording and journalizing device according to claim 1, wherein the fee is an amount appropriated to the scheduled repayment amount on the scheduled repayment date. at the end of the aforesaid period,
3. The revenue recording and 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. A revenue recording journalizing method to be executed by a revenue recording journalizing device having a storage unit and a control unit,
The storage unit
repayment schedule storage means for storing repayment schedule data set by associating each scheduled repayment date of a claim for installment payment with a scheduled revenue amount on that scheduled repayment date;
with
executed by the control unit;
a period-end recorded earnings creating step of creating, when the end of the term arrives, based on the scheduled repayment data, period-end posted earnings data including the expected amount of earnings on the scheduled repayment date of the next term as a deferred earnings amount;
a journal creation step of creating revenue recording journal data based on the term-end recording revenue data when the scheduled repayment date arrives;
A revenue recognition journal entry method comprising: A revenue recording journal entry program to be executed by a revenue recording journal entry device comprising a storage unit and a control unit,
The storage unit
repayment schedule storage means for storing repayment schedule data set by associating each scheduled repayment date of a claim for installment payment with a scheduled revenue amount on that scheduled repayment date;
with
In the control unit,
a period-end recorded earnings creating step of creating, when the end of the term arrives, based on the scheduled repayment data, period-end posted earnings data including the expected amount of earnings on the scheduled repayment date of the next term as a deferred earnings amount;
a journal creation step of creating revenue recording journal data based on the term-end revenue data when the scheduled repayment date arrives;
Earnings journal entry program to run.

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