JP7426460B2 - Journal data creation device, journal data creation method, and journal data creation program - Google Patents

Description

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

Patent Document 1 discloses a real estate lease management method and a real estate lease management system that enable a person to become a real estate owner who can secure stable income with relatively inexpensive funds (see paragraph 0007 of Patent Document 1). Additionally, Patent Document 1 discloses that when real estate is jointly owned, both rental income and real income and expenses are divided proportionately based on the number of co-owners (see paragraph 0136 of Patent Document 1). ).

Japanese Patent Application Publication No. 2007-58550

In this way, when managing a property that is jointly owned by a plurality of owners, there is usually an ownership ratio for each of the plurality of owners. Therefore, when creating journal data based on the amount related to the property, it is necessary to create journal data that includes the prorated amount of the amount divided according to the ownership ratio and account items corresponding to each of the multiple owners. However, it has traditionally been difficult to automatically create such journal entry data.

Specifically, if the ownership ratio for a certain property is ``20% for the company, 30% for other owner A, and 50% for other owner B,'' then the ownership of the property is ``20% for the company, 30% for other owner A, and 50% for other owner B.'' If the rent of 100,000 yen is apportioned according to the ownership ratio, the apportioned amount will be 100,000 yen x 20% = 20,000 yen for the company, 100,000 yen x 30% = 30 for other owner A, 000 yen, and for other owner B, the amount is 100,000 yen x 50% = 50,000 yen. When creating journal data using the apportioned amount, the 20,000 yen for the company will be recorded as income under the account item "advance payment," while the 30,000 yen for the other owner will be recorded as income. Regarding yen and 50,000 yen, it can be said that the amount was temporarily deposited by the company in order to be remitted to the other owner, so for example, it is necessary to create journal data that records the deposit as an account item "deposit". Become. However, it has conventionally been difficult to automatically create the journal entry data.

The present invention has been made in view of the above-mentioned problems, and creates journal data that includes a prorated amount according to the ownership ratio of multiple owners of a certain property and account items corresponding to each of the multiple owners. The purpose of the present invention is to provide a journal data creation device, a journal data creation method, and a journal data creation program.

In order to solve the above-mentioned problems and achieve the purpose, a journal data creation device according to the present invention is a journal data creation device comprising a control section and a storage section, and the storage section stores a plurality of information about properties. The ownership ratio of each owner and the account item corresponding to each of the plurality of owners in journal data based on the amount related to the property are stored in a linked manner, and the control unit is configured to store the amount of money in the journal entry data based on the amount of money related to the property. an apportionment execution means for calculating an apportioned amount for each of the plurality of owners by apportioning the amount in accordance with the ownership ratio of each; and an account item corresponding to the apportioned amount for each of the plurality of owners and each of the plurality of owners. and journal data creation means for creating journal data including.

Further, the journal data creation device according to the present invention is characterized in that the amount is rent or security deposit for the property.

Further, the journal data creation method according to the present invention is a journal data creation method executed by an information processing device including a control unit and a storage unit, wherein the storage unit includes a plurality of ownership ratios of each of a plurality of owners of a property. and account items corresponding to each of the plurality of owners in journal data based on the amount related to the property, and the control unit executes the calculation of the amount of money for each of the plurality of owners. an apportioning execution step of calculating an apportioned amount for each of the plurality of owners by apportioning the amount according to the ownership ratio; and an account item corresponding to the apportioned amount for each of the plurality of owners and each of the plurality of owners. A journal data creation step of creating journal data including the above.

Further, the journal data creation program according to the present invention is a journal data creation program to be executed by an information processing device including a control unit and a storage unit, and the storage unit includes information on the ownership of each of a plurality of owners of a property. The account items corresponding to each of the plurality of owners in journal data based on the ratio and the amount related to the property are stored in a linked manner, and the amount is linked to the plurality of owners in order to be executed by the control unit. an apportionment execution step of calculating an apportioned amount for each of the plurality of owners by apportioning the amount according to their respective ownership ratios; and an account item corresponding to the apportioned amount for each of the plurality of owners and each of the plurality of owners. and a journal data creation step of creating journal data including.

According to the present invention, it is possible to create journal data including a prorated amount according to the ownership ratio of a plurality of owners of a certain property and account items corresponding to each of the plurality of owners.

FIG. 1 is a block diagram showing an example of the configuration of a journal data creation device. FIG. 2 is a diagram illustrating an example of specific contents of billing detail data, ownership ratio master, and remittance data. FIG. 3 is a diagram showing an example of specific contents of billing detail data, equity ratio master, and equity calculation work. FIG. 4 is a diagram showing an example of a screen for registering information in the management item master when the management item is "rent." FIG. 5 is a diagram illustrating an example of specific contents in the billing detail data, equity apportionment data, and payment reconciliation data, as well as specific contents in the management item master when the management item is "rent." FIG. 6 is a diagram illustrating an example of journal data created based on rents deposited from tenants. FIG. 7 is a diagram showing an example of a screen for registering information in the management item master when the management item is "security deposit." FIG. 8 is a diagram illustrating an example of specific contents in the billing detail data, equity apportionment data, and payment reconciliation data, as well as specific contents in the management item master when the management item is "security deposit." FIG. 9 is a diagram showing an example of journal data created based on security deposits deposited from tenants.

Below, embodiments of a journal data creation device, a journal data creation method, and a journal data creation program will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment. The specific configuration and operation will be described below.

[1. composition]
An example of the configuration of the journal data creation device 100 according to this embodiment will be described with reference to FIG. 1. FIG. 1 is a block diagram showing an example of the configuration of the journal data creation device 100. The specific configuration and operation will be described below.

Journal data creation device 100 is a commercially available desktop personal computer. Note that the journal data creation device 100 is not limited to stationary information processing devices such as desktop personal computers, but also mobile devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. It may be a type information processing device.

The journal data creation 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 journal data creation device 100 is communicably connected via an arbitrary communication path.

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

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

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

The storage unit 106 stores, for example, billing detail data 106a, equity ratio master 106b, equity calculation work 106c, equity apportionment data 106d, remittance data 106e, payment reconciliation data 106f, management item master 106g, and journal entries. data 106h.

The billing details data 106a is, for example, data for managing billing amounts for tenants who move into the property. As shown in FIGS. 2 and 3, the billing detail data 106a includes, for example, billing detail identification data (billing payment SEQ) for identifying billing details, and billing party identification data (business partner) for identifying a billing party. , property identification data (property) to identify the property, amount type identification data (management item) to identify the type of amount related to the property, ownership ratio code, starting month of the applicable month, ending month of the applicable month, and related to the property. It includes the amount (amount), etc., and further includes the recording date (accounting date) of the amount, as shown in FIGS. 5 and 8. The amount related to the property is, for example, the rent or security deposit for the property. The meanings of the ownership ratio code, the start month of the applicable month, and the end month of the applicable month will be explained in the explanation section of the apportionment execution unit 102a below.

The ownership ratio master 106b is, for example, a master for managing the ownership ratios of each of a plurality of owners of a property. As shown in FIG. 2, the ownership ratio master 106b includes, for example, the property identification data (property), the ownership ratio code, the revision date, the owner identification data (constituent business partners) for identifying the plurality of owners, and the property. It includes the ownership ratio (percentage) of each of the plurality of owners and rounding classification, etc. The meanings of the ownership ratio code, the revision date, and the fraction processing category will be explained in the explanation of the apportionment execution unit 102a below. Note that owner A and owner B shown in FIG. 2 are owners other than the company (other owners).

The equity calculation work 106c is, for example, data for managing the apportioned amount that is the result of apportioning the amount related to the property according to the equity ratio. As shown in FIG. 3, the equity calculation work 106c includes, for example, the billing detail identification data (billing payment SEQ), the billing party identification data (business partner), the applicable month, the equity ratio (percentage), and the rounding classification. and the apportioned amount, etc., which is the result of apportioning the amount related to the property according to the ownership ratio. The meanings of the applicable month and the fraction processing category and how to calculate the apportioned amount will be explained in the explanation section of the apportionment execution unit 102a below.

The equity apportionment data 106d is, for example, extracted part of the information included in the equity calculation work 106c. As shown in FIGS. 5 and 8, the equity apportionment data 106d includes, for example, the billing details identification data (billing payment SEQ), the billing party identification data (business partner), the apportioned amount (amount), and the like.

The remittance data 106e is, for example, data for managing the remittance amount to be remitted to the other owner out of the amount related to the property kept by the company. As shown in FIG. 2, the remittance data 106e includes, for example, the billing party identification data (business partner), the amount type identification data (management item), the remittance amount (amount) to be remitted to the other owner, and the like.

The deposit reconciliation data 106f is, for example, data for managing the deposit amount from the tenant. As shown in FIGS. 5 and 8, the payment reconciliation data 106f includes, for example, payment details identification data (deposit NO) for identifying the payment details, the billing detail identification data (billing payment SEQ), and the deposit amount. It includes the application date (application date) and the application amount (application amount) for the deposited amount.

The management item master 106g is, for example, a master for managing account items corresponding to each of the plurality of owners in journal data based on the amount related to the property. As shown in FIGS. 5 and 8, the management item master 106g includes, for example, the amount type identification data (management items), account items corresponding to each of the plurality of owners, and items that are classifications indicating attributes of the account items. Including attribute classification, etc.

Examples of the above-mentioned account items include "Rent Income" which is a sales account item, "Advanced Accounts" which is an unearned account item, "Accounts Receivable" which is an accrued account item, and "Deposits" which is a deposit account item. A security deposit, etc. will be raised. Of these four accounts, sales accounts, unearned accounts, and receivables accounts are related to sales and purchases, so they belong to the item attribute category "1: Sales/Purchases". On the other hand, the deposit account item is an account item related to deposits and advances, and therefore belongs to the item attribute category "2: Deposit/advance."

The relationship between the plurality of owners and the account items will be explained using a specific example. In the management item master 106g in FIG. "Deposit" is an account item corresponding to other owner A and other owner B. In addition, in the management item master 106g in FIG. "Deposit" which is the other owner's portion) is an account item corresponding to other owner A and other owner B.

Considering the relationship between the plurality of owners and the account items shown in the management item master 106g in FIG. 5, and the relationship between the plurality of owners and the ownership ratio shown in the ownership ratio master 106b in FIG. is managed by linking the sales account item ``Rent income'', the advance account item ``Advance received'', and the equity ratio ``20%'', and for other owner A, the deposit account item ``Deposits'' and the ownership ratio are managed. "30%" is linked and managed, and for other owner B, the deposit account item "Deposit" and the ownership ratio "50%" are linked and managed. In other words, the storage unit 106 stores the ownership ratio of each of the plurality of owners of the property and the account items corresponding to each of the plurality of owners in journal data based on the amount related to the property, in association with each other. There will be.

The journal data 106h is, for example, journal data created based on the amount related to the property. As shown in FIG. 2, the journal data 106h includes, for example, the amount related to the property (CASH 100,000), the owner identification data (owner A and owner B), and the prorated amount for each of the plurality of owners (owner A's amount). apportioned amount 30,000, owner B's apportioned amount 50,000, and own company's apportioned amount 20,000), and the account items corresponding to each of the multiple owners (account item ``Deposit'' for owner A, account item ``Deposit'' for owner B). This includes the company's account item ``Advances received''), etc.

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

Functionally, the control unit 102 functions conceptually as, for example, (1) an apportioning unit that calculates the apportioned amount for each of the plurality of owners by apportioning the amount according to the ownership ratio of each of the plurality of owners; (2) a journal data creation unit 102b as a journal data creation means that creates journal data including the apportioned amount for each of the plurality of owners and account items corresponding to each of the plurality of owners; It is equipped with.

The apportionment execution unit 102a calculates the apportioned amount for each of the plurality of owners by apportioning the amount related to the property according to the ownership ratio of each of the plurality of owners.

Specifically, when the specific contents in the billing detail data 106a and the equity ratio master 106b are as shown in FIG. I will explain what to do.

First, a description will be given of the proportional division of the amount of 100,000 yen included in the billing statement of "Billing Payment SEQ: 111" in the billing statement data 106a of FIG. 3. The apportionment execution unit 102a acquires the equity ratio (ratio) associated with the same equity ratio code "01" included in the billing details of "Billing Payment SEQ: 111" in FIG. 3 from the equity ratio master 106b in FIG. do. Referring to the ownership ratio master 106b in FIG. (20%) and the ownership ratio as of the revised date "2017/05/01" (40% for Owner A and 60% for the company). Here, the start month and end month of the applicable month in the billing statement of "Billing Payment SEQ: 111" in Figure 3 are both "2017/04", so the amount of 100,000 yen included in the billing statement is When apportioning, the ownership ratio as of the revised date "1900/01/01" (30% for owner A, 50% for owner B, 20% for the company) will be used, and the apportionment will be as follows. . That is, as shown in record (1) of the equity calculation work 106c in FIG. 3, the apportionment execution unit 102a calculates the apportioned amount for owner A as 100,000 yen x owner A's equity ratio 30% = 30,000 yen. As shown in the record (2) of the equity calculation work 106c in FIG. As shown in record (3) of the equity calculation work 106c in FIG. 3, the apportioned amount for the company is calculated as 100,000 yen x 20% of the company's ownership ratio = 20,000 yen.

Next, a description will be given of the proportional division of the amount of 100,000 yen included in the billing statement of "Billing Payment SEQ: 112" in the billing statement data 106a of FIG. 3. Using the same method as explained in the previous paragraph, the apportionment execution unit 102a calculates the ownership ratio (owner A is 30%, owner B is 50%) on the revision date "1900/01/01" from the ownership ratio master 106b in FIG. , the company owns 20%) and the ownership ratio as of the revised date "2017/05/01" (Owner A has 40% and the company owns 60%). Here, the start month and end month of the applicable month in the billing statement of "Bill Payment SEQ: 112" in Figure 3 are both "2017/05", so the amount of 100,000 yen included in the billing statement is When apportioning, the ownership ratio (40% for Owner A, 60% for the company) as of the revised date ``2017/05/01'' will be used, and the apportionment calculation will be as follows. That is, as shown in record (4) of the equity calculation work 106c in FIG. 3, the apportionment execution unit 102a calculates the apportioned amount for owner A as 100,000 yen x Owner A's equity ratio 40% = 40,000 yen. As shown in the record (5) of the equity calculation work 106c in FIG. 3, the apportioned amount for the company is calculated as 100,000 yen x 60% of the company's ownership ratio = 60,000 yen.

Finally, the apportionment of the amount of 900,000 yen included in the billing details of "Billing Payment SEQ: 113" in the billing details data 106a of FIG. 3 will be explained. Using the same method as explained in the previous two paragraphs, the apportionment execution unit 102a calculates the ownership ratio (owner A is 30%, owner B is 50%) on the revision date "1900/01/01" from the ownership ratio master 106b in FIG. %, 20% owned by the company) and the ownership ratio (40% owned by Owner A, 60% owned by the company) as of the revised date ``2017/05/01''. Here, in the billing details of "Billing Payment SEQ: 113" in Figure 3, the start month of the corresponding month is "2017/04" and the end month of the corresponding month is "2017/06", so "2017/04" The ownership ratio of the revised date "1900/01/01" (30% for owner A, 50% for owner B, 20% for the company) will be used for "2017/05" and "2017/ For "06", the ownership ratio as of the revised date "2017/05/01" (40% for owner A, 60% for the company) will be used, and the proportional division will be calculated as follows. That is, the apportionment execution unit 102a first divides 900,000 yen by the corresponding number of months (that is, March months from "2017/04" to "2017/06") to obtain 900,000 yen/3. = 300,000 yen. Then, as shown in the record (6) of the equity calculation work 106c in FIG. % = 90,000 yen, and as shown in record (7) of equity calculation work 106c in Figure 3, the prorated amount for "2017/04" for owner B is 300,000 yen x owner B's equity. Calculate the ratio 50% = 150,000 yen, and as shown in record (8) of equity calculation work 106c in Figure 3, the prorated amount for "2017/04" for your company is 300,000 yen x your company's equity. The ratio is calculated as 20% = 60,000 yen, and as shown in the record (9) of equity calculation work 106c in Figure 3, the pro-rata amount for "2017/05" for owner A is 300,000 yen x owner A. As shown in record (10) of equity calculation work 106c in Figure 3, the pro-rata amount for "2017/05" for the company is calculated as 40% = 120,000 yen. As shown in record (11) of equity calculation work 106c in Figure 3, the pro-rata amount for "2017/06" for owner A is calculated as 60% = 180,000 yen. Owner A's equity ratio is calculated as 40% = 120,000 yen, and as shown in record (12) of equity calculation work 106c in Figure 3, the prorated amount for "2017/06" for the company is 300,000 yen. ×Company's ownership ratio of 60% = 180,000 yen.

Note that, although this does not apply to the above example explained using FIG. 3, the apportionment execution unit 102a can also perform the following apportionment calculation. In other words, in the example in Figure 3, we explained the case of revision at the beginning of the month (when the revision date is the 1st), but in the case of revision during the month (when the revision date is not the 1st), the proportionate distribution is The execution unit 102a can perform daily calculation. Furthermore, in the example of FIG. 3, a case has been described in which the prorated amount is an integer, but if the prorated amount is a decimal, the apportioning execution unit 102a calculates the ownership ratio for which the fraction processing classification is set to "rounding". The apportioned amount to be calculated using this method will be rounded to the first decimal place, and the apportioned amount calculated using the ownership ratio whose rounding category is set to "adjustment" will be calculated from the amount to be apportioned. The value may be obtained by subtracting the rounded value.

The journal data creation unit 102b creates journal data 106h including the prorated amount for each of the plurality of owners and the account items corresponding to each of the plurality of owners. For details of the processing executed by the journal data creation unit 102b, see [2. Specific example of processing].

[2. Specific example of processing]
Hereinafter, specific examples of the processing according to this embodiment will be described in detail using FIGS. 4 to 9.

[2-1. Journal entry based on rent of 100,000 yen]
In this section, we will introduce Figures 4 to 6 for an example of creating journal entry data in which 100,000 yen of rent received by a tenant from a tenant in a property is recorded as a deposit for other owners and as income for the company itself. This will be explained in detail using

As a prerequisite, the specific contents in the billing detail data 106a, payment reconciliation data 106f, and management item master 106g are as shown in FIG. We will proceed with the explanation below assuming that "B is 50% and our company is 20%."

The specific contents of the management item master 106g can be set through the screen shown in FIG. In the past, only one type of journal entry could be generated for one management item (for example, rent), so management items were registered separately for the income recording journal for the company and the deposit recording journal for other owners. There was a need. On the other hand, in this embodiment, in addition to the journal setting tab for the own company's revenue recording journal (the "accounting linkage" tab on the upper screen of Figure 4), the journal setting for the other owner's deposit recording journal is provided. By using the tab ("Accounting linkage (other owners) tab" on the bottom screen of Figure 4), you can record journal entries for revenue recording for your company and journal entries for deposit recording for other owners in one management item (for example, rent). It becomes possible to generate journal entries for both.

(1) Apportionment processing The apportionment execution unit 102a apportions the rent of 100,000 yen included in the billing details data 106a in FIG. The amount is 100,000 yen x 30% = 30,000 yen, the prorated amount for owner B is 100,000 yen x 50% = 50,000 yen, the prorated amount for your company is 100,000 yen x 20% = 20 ,000 yen. A summary of these apportioned amounts is shown as equity apportionment data 106d in FIG.

(2) Journal data creation process In this item (2), the journal entry created at the time of payment reconciliation (the application date “2017/07/20” included in the payment reconciliation data 106f in Figure 5) and the income recording The journal entry created at the time (accounting date "2017/08/31" included in the billing details data 106a in FIG. 5) will be explained separately.

(2-1) Journal entry created when applying for payment The journal data creation unit 102b generates the apportioned amount (proportional amount for owner A of 30,000 Journal data 106h for payment reconciliation is created, which includes a pro-rata amount of 50,000 yen for owner B and a pro-rata amount of 20,000 yen for the company) and account items corresponding to each of the plurality of owners. The acquisition of account items corresponding to each of the plurality of owners will be described below.

Explain the account items corresponding to other owners. Referring to the management item master 106g in FIG. 5, "Deposit" is set as a deposit account item (for other owners), which is an account item for other owners. Therefore, the journal data creation unit 102b obtains "deposit" as an account item for other owners A and B, as shown in the journal data in FIG. 6 (at the time of payment reconciliation).

More specifically, the journal data creation unit 102b generates the journal data 106h according to the item attribute classification and account item setting of "accounting cooperation_owner" in the management item master 106g. If the item attribute classification (for other owners) = "2: Custody/Advance", journal entry will be generated as of the closing date (2017/07/20). The journal entry pattern adopted at that time is "CASH/deposit account item", so journal data 106h is generated using "deposit account item (other owners)" set in the management item master 106g. do. For accounts managed by business partners, link the owner's business partners.

Explain the account items that correspond to your company. Referring to the management item master 106g in Figure 5, "Rent Income" is set as a sales account that is an account for the company, and "Advances received" is set as an advance payment account that is an account for the company. . Of these two account items, the sales account item is an account item used in journal entries created at the time of recording revenue. For this reason, the journal data creation unit 102b obtains the advance payment account item "advance payment" as the account item for the company, as shown in the journal data in FIG. 6 (at the time of payment reconciliation).

More specifically, the journal data creation unit 102b generates the journal data 106h according to the item attribute classification of "accounting cooperation" and the account item settings in the management item master 106g. If the item attribute classification = "1: Sales/Purchase", the income will be recorded as of the recording date "2017/08/31" included in the billing details data 106a, so in the payment reconciliation journal, The receivable account or the unearned account is the counter-account for CASH. The journal data creation unit 102b determines whether to acquire an accrued account item or an unpaid account item based on the accounting date included in the bill detail data 106a and the payment date (application date) included in the payment application data 106f. By comparing, it is determined as follows. In other words, if the accounting date included in the billing detail data 106a is earlier than the reconciliation date included in the payment reconciliation data 106f (accounting date included in the billing detail data 106a<the reconciliation date included in the payment reconciliation data 106f). case), the journal data creation unit 102b acquires the unaccounted account item and adopts the journal pattern "CASH/accountable account item". On the other hand, if the accounting date included in the billing details data 106a is after the erasing date included in the payment reconciliation data 106f (accounting date included in the billing details data 106a ≧ the reconciliation date included in the payment reconciliation data 106f) ), the journal data creation unit 102b acquires the deferred payment account item and adopts the journal pattern "CASH/deferred payment account item". In this example, the accounting date "2017/08/31" included in the billing detail data 106a is after the reconciliation date "2017/07/20" included in the payment reconciliation data 106f, so the journal data creation unit 102b creates a journal entry using the advance payment account item "advance payment".

(2-2) Journal Entries Created at the Time of Revenue Recording The journal data creation unit 102b may create journal data 106h for revenue recording, as shown in the journal data (at the time of revenue recording) in FIG.

Referring to the management item master 106g in Figure 5, "Rent Income" is set as a sales account that is an account for the company, and "Advances received" is set as an advance payment account that is an account for the company. . Of these two account items, the sales account item is an account item used in journal entries created when revenue is recorded. For this reason, the journal data creation unit 102b obtains "rent income" which is a sales account item as an account item, as shown in the journal data (at the time of income recording) in FIG. Then, as a counterpart account to the sales account ``rent income,'' the ``advance received'' account is obtained as follows.

When the item attribute classification = "1: Sales/Purchase", a journal entry for recording revenue is generated as of the recording date "2017/08/31" included in the billing details data 106a. The journal data creation unit 102b determines whether to acquire an accrued account item or an unpaid account item based on the accounting date included in the bill detail data 106a and the payment date (application date) included in the payment application data 106f. By comparing, it is determined as follows. In other words, if the accounting date included in the billing detail data 106a is earlier than the reconciliation date included in the payment reconciliation data 106f (accounting date included in the billing detail data 106a<the reconciliation date included in the payment reconciliation data 106f). case), the journal data creation unit 102b acquires the receivable account item and adopts the journal pattern of "account receivable account item/sales account item". On the other hand, if the accounting date included in the billing details data 106a is after the erasing date included in the payment reconciliation data 106f (accounting date included in the billing details data 106a ≧ the reconciliation date included in the payment reconciliation data 106f) ), the journal data creation unit 102b acquires the unpaid account item and adopts the journal pattern of "unpaid account item/sales account item". In this example, the accounting date "2017/08/31" included in the billing detail data 106a is after the reconciliation date "2017/07/20" included in the payment reconciliation data 106f, so the journal data creation unit 102b creates a journal entry using the advance payment account item "advance payment".

[2-2. Journal entry based on deposit 100,000 yen]
In this article, we will discuss an example of creating journal entry data in which a deposit (security deposit) of 100,000 yen deposited by your company from a tenant moving into a property is recorded as a deposit for other owners and as income for your company. This will be explained in detail using FIG.

As a prerequisite, the specific contents in the billing details data 106a, payment reconciliation data 106f, and management item master 106g are as shown in FIG. We will proceed with the explanation below assuming that "B is 50% and our company is 20%." Note that the specific contents of the management item master 106g can be set through the screen shown in FIG.

(1) Apportionment processing The apportionment execution unit 102a apportions the 100,000 yen security deposit included in the billing details data 106a in FIG. 8 in accordance with the ownership ratio set in the ownership ratio master 106b. The amount is 100,000 yen x 30% = 30,000 yen, the prorated amount for owner B is 100,000 yen x 50% = 50,000 yen, the prorated amount for your company is 100,000 yen x 20% = 20 ,000 yen. A summary of these apportioned amounts is shown as equity apportionment data 106d in FIG.

(2) Journal data creation process The journal data creation unit 102b generates the apportioned amount (proportional amount 30,000 yen for owner A, Journal data 106h for payment reconciliation is created, including the apportioned amount of 50,000 yen and the apportioned amount of 20,000 yen for the company, and account items corresponding to each of the plurality of owners. The acquisition of account items corresponding to each of the plurality of owners will be described below.

Explain the account items corresponding to other owners. Referring to the management item master 106g in FIG. 8, "Deposit" is set as a deposit account item (for other owners), which is an account item for other owners. Therefore, the journal data creation unit 102b obtains "deposit" as an account item for other owners A and B, as shown in the journal data in FIG. 9 (at the time of payment reconciliation).

More specifically, the journal data creation unit 102b generates the journal data 106h according to the item attribute classification and account item setting of "accounting cooperation_owner" in the management item master 106g. If the item attribute classification (for other owners) = "2: Custody/Advance", journal entry will be generated as of the closing date (2017/07/20). The journal entry pattern adopted at that time is "CASH/deposit account item", so journal data 106h is generated using "deposit account item (other owners)" set in the management item master 106g. do. For accounts managed by business partners, link the owner's business partners.

Explain the account items that correspond to your company. Referring to the management item master 106g in FIG. 8, "Deposit" is set as a deposit account item that is an account item for the company, and "Advance money" is set as an advance payment account item that is an account item for the company. Here, referring to the management item master 106g in FIG. 8, "2: Deposit/Advance" is set in the subject attribute classification for the company. [1. As explained in the section explaining the account items in [Configuration], the account item belonging to the item attribute category "2: Deposit/Advance" is the deposit account item "Shikikin". Therefore, the journal data creation unit 102b obtains the deposit account item "security deposit" as the account item for the company, as shown in the journal data in FIG. 9 (at the time of payment reconciliation).

More specifically, the journal data creation unit 102b generates the journal data 106h according to the item attribute classification of "accounting cooperation" and the account item settings in the management item master 106g. If the account attribute classification = "2: Deposit/Advance", a journal entry will be generated as of the closing date (2017/07/20). Since the journal entry pattern adopted at this time is "CASH/deposit account item," journal data 106h is generated using the "deposit account item" set in the management item master 106g.

[2-3. summary]
As described above, according to the journal data creation device 100 according to the present embodiment, journal data (for example, Journal data at the time of payment reconciliation shown in FIG. 6 and journal data shown in FIG. 9 can be created. As a result, for example, the labor and cost of having a person in charge calculate the apportioned amount by apportioning the rent, etc. according to each owner's ownership ratio, and then creating journal entries based on the calculated apportioned amount, can be reduced. can be reduced.

In addition, in the past, for example, when creating journal entries, it was not possible to create two types of journal entries (one for one's own company and one for other owners) from one management item; It was necessary to manually calculate the amount and the prorated amount according to the ownership ratio of other owners. Furthermore, in the past, for example, management items for managing the information necessary to create a journal entry for recording income for the company and information necessary for creating a journal entry for recording deposits for other owners. This was different from the management items.

On the other hand, according to the journal data creation device 100 according to the present embodiment, for example, when creating a journal, the apportioned amount according to the ownership ratio of the company and the apportioned amount according to the ownership ratio of other owners are automatically calculated. can do. Further, according to the journal data creation device 100 according to the present embodiment, for example, when creating a journal for one's own company, the journal setting for one's own company in a certain management item is referred to, and when creating a journal for another owner, the same can be used. By referring to the journal settings for other owners in a certain management item, it is possible to create two types of journal entries (one for your own company and one for other owners) from one transaction (one management item). It became.

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

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

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

Further, regarding the journal data creation device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the journal data creation device 100, especially each processing function performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is used to create journal data as necessary. Mechanically read by device 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the journal data creation device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. It is.

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

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, and the installation procedure after reading.

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

Further, the journal data creation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the journal data creation device 100 may be realized by installing software (including programs, data, etc.) that makes the device realize the processing described in this embodiment.

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

The present invention is useful, for example, in the real estate industry, and is particularly useful in industries where buildings are managed in a manner where the building is owned in equity with other owners (real estate rental industry, property management industry, etc.).

100 Journal data creation device 102 Control unit
102a Apportionment execution part
102b Journal data creation section 104 Communication interface section 106 Storage section
106a Billing details data
106b Equity ratio master
106c Equity calculation work
106d Equity apportionment data
106e Remittance data
106f Deposit reconciliation data
106g Management item master
106h Journal data 108 Input/output interface section 112 Input device 114 Output device 200 Server 300 Network

Claims (7)

A journal data creation device comprising a control unit and a storage unit,
In the storage unit,
An ownership ratio master that includes the ownership ratios of each of multiple owners of the property for each application period, which is the period in which the ownership ratio is applied;
Items for identifying the type of amount related to the property: item attribute classification corresponding to own owner, account item corresponding to own owner, item attribute classification corresponding to other owner, account item corresponding to other owner A management item master included for each management item,
is stored,
The item attribute classification is a sales/purchasing classification, which means that the account is an account related to sales or purchases, or the account is an account related to deposits or advances. This is the deposit/advance classification, which means that
The account items corresponding to the company owner are a sales account, an unearned account, an accrued account, and a deposit account,
The account item corresponding to the other owner is a deposit account item,
The control unit includes:
The amount to be apportioned in the billing details data including the amount to be apportioned and the period to be apportioned is calculated by each of the plurality of owners in the ownership ratio master corresponding to the application period to which the period to be apportioned in the billing details data belongs. an apportionment execution means that calculates an apportioned amount for each of the plurality of owners by apportioning the amount according to the ownership ratio;
(1) If the item attribute classification corresponding to the company owner in the management item master is the sales/purchase classification, and the journal entry is created at the time of payment reconciliation, the item corresponding to the company owner from the management item master is If the unearned account item or the receivable account item is obtained, and (2) the item attribute classification corresponding to the company owner in the management item master is the sales/purchase classification, and the journal entry is created at the time of revenue recording, Obtain the sales account item corresponding to the company owner from the management item master, and (3) if the item attribute classification corresponding to the company owner in the management item master is the deposit/advance classification, obtain the sales account item from the management item master. (4) If the account attribute classification corresponding to the other owner in the management item master is the deposit/advance classification, from the management item master, obtain the deposit account item corresponding to the owner of the company. an account acquisition means for acquiring a deposit account corresponding to;
Journal data for the owner of the own company, including the apportioned amount calculated for the own owner by the apportionment execution means and the account item acquired for the owner of the own company by the account acquisition means, and the apportioned amount calculated for other owners by the apportionment execution means. Journal data creation means for creating journal data for other owners including the account titles acquired for the other owners by the account title acquisition means;
to have
A journal data creation device featuring: The management item indicates the rent or security deposit of the property;
The journal data creation device according to claim 1, characterized by: If the management item indicates the rent of the property,
The item attribute classification corresponding to the company owner is the sales/purchasing classification,
The subject attribute classification corresponding to the other owner is the deposit/advance classification;
The journal data creation device according to claim 2, characterized in that: If the management item indicates the security deposit for the property,
The subject attribute classification corresponding to the company owner is the deposit/advance classification,
The subject attribute classification corresponding to the other owner is the deposit/advance classification;
The journal data creation device according to claim 2, characterized in that: The control unit includes:
For one management item, it is possible to set the item attribute class corresponding to the company owner and the account item corresponding to the company owner in a certain tab on the screen, while on the other hand, in another tab on the same screen. The apparatus further comprises a setting screen display means for generating and displaying a screen for setting the management item master, which allows the user to set the item attribute classification corresponding to the other owner and the account item corresponding to the other owner. ,
The journal data creation device according to any one of claims 1 to 4, characterized by: A journal data creation method executed by an information processing device comprising a control unit and a storage unit, the method comprising:
In the storage unit,
An ownership ratio master that includes the ownership ratios of each of multiple owners of the property for each application period, which is the period in which the ownership ratio is applied;
Items for identifying the type of amount related to the property: item attribute classification corresponding to own owner, account item corresponding to own owner, item attribute classification corresponding to other owner, account item corresponding to other owner A management item master included for each management item,
is stored,
The item attribute classification is a sales/purchasing classification, which means that the account is an account related to sales or purchases, or the account is an account related to deposits or advances. This is the deposit/advance classification, which means that
The account items corresponding to the company owner are a sales account, an unearned account, an accrued account, and a deposit account,
The account item corresponding to the other owner is a deposit account item,
executed by the control unit,
The amount to be apportioned in the billing details data including the amount to be apportioned and the period to be apportioned is calculated by each of the plurality of owners in the ownership ratio master corresponding to the application period to which the period to be apportioned in the billing details data belongs. an apportionment execution step of calculating an apportioned amount for each of the plurality of owners by apportioning the amount according to the ownership ratio;
(1) If the item attribute classification corresponding to the company owner in the management item master is the sales/purchase classification, and the journal entry is created at the time of payment reconciliation, the item corresponding to the company owner from the management item master is If the unearned account item or the receivable account item is obtained, and (2) the item attribute classification corresponding to the company owner in the management item master is the sales/purchase classification, and the journal entry is created at the time of revenue recording, Obtain the sales account item corresponding to the company owner from the management item master, and (3) if the item attribute classification corresponding to the company owner in the management item master is the deposit/advance classification, obtain the sales account item from the management item master. (4) If the account attribute classification corresponding to the other owner in the management item master is the deposit/advance classification, from the management item master, obtain the deposit account item corresponding to the owner of the company. an account acquisition step of acquiring a deposit account corresponding to;
The apportioned amount calculated for the owner of the company in the apportionment execution step, the journal data for the owner of the company including the account items acquired for the owner of the company in the account acquisition step, and the apportioned amount calculated for other owners in the apportionment execution step. a journal data creation step of creating journal data for other owners including the account titles acquired for the other owners in the account title acquisition step;
including;
A journal data creation method characterized by: A journal data creation program to be executed by an information processing device including a control unit and a storage unit,
In the storage unit,
An ownership ratio master that includes the ownership ratios of each of multiple owners of the property for each application period, which is the period in which the ownership ratio is applied;
Items for identifying the type of amount related to the property: item attribute classification corresponding to own owner, account item corresponding to own owner, item attribute classification corresponding to other owner, account item corresponding to other owner A management item master included for each management item,
is stored,
The item attribute classification is a sales/purchasing classification, which means that the account is an account related to sales or purchases, or the account is an account related to deposits or advances. This is the deposit/advance classification, which means that
The account items corresponding to the company owner are a sales account, an unearned account, an accrued account, and a deposit account,
The account item corresponding to the other owner is a deposit account item,
for the control unit to execute,
The amount to be apportioned in the billing details data including the amount to be apportioned and the period to be apportioned is calculated by each of the plurality of owners in the ownership ratio master corresponding to the application period to which the period to be apportioned in the billing details data belongs. an apportionment execution step of calculating an apportioned amount for each of the plurality of owners by apportioning the amount according to the ownership ratio;
(1) If the item attribute classification corresponding to the company owner in the management item master is the sales/purchase classification, and the journal entry is created at the time of payment reconciliation, the item corresponding to the company owner from the management item master is If the unearned account item or the receivable account item is obtained, and (2) the item attribute classification corresponding to the company owner in the management item master is the sales/purchase classification, and the journal entry is created at the time of revenue recording, Obtain the sales account item corresponding to the company owner from the management item master, and (3) if the item attribute classification corresponding to the company owner in the management item master is the deposit/advance classification, obtain the sales account item from the management item master. (4) If the account attribute classification corresponding to the other owner in the management item master is the deposit/advance classification, from the management item master, obtain the deposit account item corresponding to the owner of the company. an account acquisition step of acquiring a deposit account corresponding to;
The apportioned amount calculated for the owner of the company in the apportionment execution step, the journal data for the owner of the company including the account items acquired for the owner of the company in the account acquisition step, and the apportioned amount calculated for other owners in the apportionment execution step. a journal data creation step of creating journal data for other owners including the account titles acquired for the other owners in the account title acquisition step;
including;
A journal data creation program featuring:

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