JP7449882B2 - Journal creation device, journal creation method, and journal creation program - Google Patents

Description

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

According to IFRS (International Financial Reporting Standards) No. 16, if you have concluded a land and building rental contract (hereinafter referred to as a "rental contract"), you will not only record the monthly rent as an expense, but also It is necessary to treat the contract as a lease asset and record it on the balance sheet.

Patent Document 1 describes a journal entry that allows for proper settlement of accounts that reflects the actual financial situation without deferring profits or losses or retransferring the consideration for products or services that are continuously provided over multiple months. It describes how this can be done.

Japanese Patent Application Publication No. 2011-159260

However, in the past, it has not been possible to automatically create journal entries to treat rental contracts as lease assets and record them as assets.

The present invention has been made in view of the above, and provides a journal creation device, a journal creation method, and a journal creation program that can automatically create a journal that treats a rental contract as a lease asset and records it as an asset. With the goal.

In order to solve the above-mentioned problems and achieve the purpose, a journal creation device according to the present invention is a journal creation device including a control unit, and is configured to write a contract master that includes rental contract identification information for identifying a real estate rental contract. The control unit sets predetermined rental contract identification information, acquires the predetermined rental contract identification information from the contract master, and stores the rental contract identified by the predetermined rental contract identification information as a lease asset. lease asset data creation means for creating lease asset data regarding the amount necessary for recording as a lease asset; A journal data creation means for creating journal data regarding journal entries.

Further, the journal entry creation method according to the present invention is a journal entry creation method executed by an information processing device including a control unit, wherein the information processing device generates a contract master including rental contract identification information for identifying a real estate rental contract. and is executed by the control unit, sets predetermined rental contract identification information, obtains the predetermined rental contract identification information from the contract master, and executes the rental contract identified by the predetermined rental contract identification information. a lease asset data creation step of creating lease asset data regarding the amount necessary to record the contract as a lease asset; and based on the lease asset data, a rental contract identified by the predetermined rental contract identification information is treated as a lease asset. The method is characterized by including a journal data creation step of creating journal data regarding journal entries for accounting.

Further, the journal entry creation program according to the present invention is a journal entry creation program to be executed by an information processing device including a control unit, and the information processing device is configured to execute a journal entry creation program that includes rental contract identification information for identifying a real estate rental contract. is able to access the master, sets predetermined rental contract identification information for the control unit to execute, acquires the predetermined rental contract identification information from the contract master, and identifies the contract with the predetermined rental contract identification information. a lease asset data creation step of creating lease asset data regarding the amount necessary to record the rental contract as a lease asset; and based on the lease asset data, lease the rental contract identified by the predetermined rental contract identification information. The method is characterized by including a journal data creation step of creating journal data regarding journal entries to be recorded as assets.

According to the present invention, it is possible to automatically create a journal entry that treats a rental contract as a lease asset and records it as an asset.

FIG. 1 is a block diagram showing an example of the configuration of the journal creation device 100. FIG. 2 is a diagram showing an example of the contract master 106a. FIG. 3 is a diagram showing an example of the lease asset data table 106b. FIG. 4 is a diagram illustrating an example of a flowchart regarding processing executed by the journal creation device 100. FIG. 5 is a diagram showing an example of the contract master 106a and the lease asset data table 106b. FIG. 6 is a diagram showing an example of the contract master 106a and the lease asset data table 106b. FIG. 7 is a diagram illustrating an example of a journal created as a result of processing executed by the journal creation device 100.

DESCRIPTION OF EMBODIMENTS Below, embodiments of a journal creation device, a journal creation method, and a journal creation program according to the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. composition]
Here, an example of the configuration of the journal creation device 100 according to the present embodiment will be described with reference to FIG. 1 and the like. FIG. 1 is a block diagram showing an example of the configuration of the journal creation device 100.

The journal creation device 100 is constructed based on a commercially available desktop personal computer. Note that the journal creation device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable type computer such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer. It may also be an information processing device.

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

The communication interface unit 104 communicably connects the journal 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 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 the data stored in the storage unit 106 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, a contract master 106a, a lease asset data table 106b, a journal data table 106c, and a rental contract data table 106d.

FIG. 2 is a diagram showing an example of the contract master 106a. The contract master 106a identifies rental contract identification information (for example, contract number, etc.) that identifies the rental contract, the rent to be paid under the rental contract, and whether the rental contract is a regular rental contract or a fixed-term rental contract. Contract type identification information (for example, A: ordinary rental contract, B: fixed-term rental contract, etc., indicated by letters), contract start time (for example, indicated by year, month, and day), and contract end time (for example, year, month, day, etc.) (indicated by month, day, etc.).

FIG. 3 is a diagram showing an example of the lease asset data table 106b. The lease asset data table 106b corresponds to the lease asset data of the present invention. The lease asset data table 106b is a data table regarding the amount required to record a rental contract as a lease asset, and the reference period (for example, indicated by year, month, day, etc.) at which the rental contract is recorded as a lease asset. , the accounting year, the accounting quarter, the beginning balance, the ending balance, the rent paid for the current period, the cumulative amount of rent paid, the balance of lease obligations, the balance of lease at the end of the current period, depreciation, Includes accumulated depreciation and amortization. For example, the lease asset data table 106b includes company identification information (for example, company code, etc.), property identification information for the property subject to the rental contract (for example, property code, etc.), rental contract identification information (for example, contract number, etc.), accounting year, accounting period, etc. It may also include quarterly, current asset value, and accumulated depreciation.

The journal data table 106c (not shown) corresponds to the journal data of the present invention. Journal data table 106c is a data table related to journal entries for recording rental contracts as lease assets, and is created based on lease asset data table 106b.

The rental contract data table 106d (not shown) includes company identification information, property identification information, lessee identification information (for example, lessee code), contract type identification information, rental contract identification information, and contract history identification information (for example, contract history number, etc.).

Returning to FIG. 1, the control unit 102 is a CPU or the like that centrally controls the journal 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 and conceptually, the control unit 102 includes a lease asset data creation unit 102a that corresponds to the lease asset data creation unit of the present invention, a journal data creation unit 102b that corresponds to the journal data creation unit of the present invention, and the like.

The lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates a lease asset data table 106b. The lease asset data creation unit 102a may create the lease asset data table 106b based on the contract master 106a and the rental contract data table 106d, for example.

The journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b.

A specific example of the processing executed by each processing unit constituting the control unit 102 will be described in detail below.

[2. Specific example of processing]
Here, a specific example of the process executed by the journal creation device 100 will be described with reference to FIG. 4 and the like. FIG. 4 is a diagram illustrating an example of a flowchart regarding processing executed by the journal creation device 100. In addition, in this explanation, we will explain in detail in [2-1] how to create a journal entry to record a fixed-term lease contract as a lease asset, and then create a journal entry to record a fixed-term lease contract as a lease asset. The case will be explained in detail in [2-2].

[2-1. When creating journal entries to record ordinary rental contracts as lease assets (a) to (d)]
Here, specific examples of processing executed by the journal entry creation device 100 in each of four cases (a) to (d) for creating a journal entry for recording an ordinary lease contract as a lease asset will be described. Note that this description assumes that the contract master 106a1 shown in FIG. 5 is stored in the storage unit 106 in advance. FIG. 5 is a diagram showing an example of the contract master 106a and the lease asset data table 106b.

[Creation of lease asset data and journal data in case (a)]
First, case (a) will be explained. In case (a), a regular lease contract identified by the contract number "100001-00" that started in August 2017 is recorded with a lease period of 13 years. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100001-00" has been input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100001-00" is set, the contract number "100001-00" is acquired from the contract master 106a1, and the lease asset data table 106b1 is created. Here, among the numbers in each item of the lease asset data table 106b1, the numbers in the items other than the "lease obligation balance" item and the "current period end lease balance replacement" item are input by the operator, and the "lease obligation balance" is input by the operator. It is assumed that the numbers in the item ``Replacement of Lease Remaining at the End of Current Period'' are calculated by the lease asset data creation unit 102a as follows based on the numbers in other items input by the operator. Note that the method for creating this lease asset data table 106b is the same in cases (b) to (d) described later. In addition, in the case of a regular lease contract, in this explanation, the lease period is recorded as 13 years, so 90,000 yen per month x 12 months x 13 years = 14,040,000 yen is recognized as the balance at the end of the term.
・Balance of lease obligations = Balance at the beginning of the period - Rent paid for the current period ・Remaining lease balance at the end of the period = Balance at the end of the period ・Accumulated depreciation = Depreciation expenses ・The balance at the end of the period increased by 13 years at the time of contract revision.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, based on the lease asset data table 106b1, a journal data table 106c1 (not shown) corresponding to the journal shown in association with the symbol "(a)" in FIG. 7 is created. FIG. 7 is a diagram illustrating an example of a journal created as a result of processing executed by the journal creation device 100. Furthermore, since it was acquired in the current period and will be recorded as an asset for the first time at the end of March, no journal entry will be made for depreciation.

[Creation of lease asset data and journal data in case (b)]
Next, case (b) will be explained. In case (b), a regular lease contract identified by the contract number "100001-00" whose monthly rent was revised from 90,000 yen to 100,000 yen from September 2017 is recorded with a lease period of 13 years. be. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100001-00" has been input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100001-00" is set, the contract number "100001-00" is acquired from the contract master 106a1, and the lease asset data table 106b2 is created. In this explanation, after the mid-term revision, 100,000 yen per month x 12 months x 13 years = 15.6 million yen will be recognized as the end-of-term balance.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, based on the lease asset data table 106b2, a journal data table 106c2 (not shown) corresponding to each journal shown in association with the symbol "(b)" in FIG. 7 is created.

[Creation of lease asset data and journal data in case (c)]
Next, case (c) will be explained. Case (c) is a case where a regular lease contract identified by contract number "100001-00" registered in fiscal year 2017 and canceled in August 2018 is recorded with a lease period of 13 years. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100001-00" has been input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100001-00" is set, the contract number "100001-00" is acquired from the contract master 106a1, and the lease asset data table 106b3 is created. Since the cancellation has already been registered, the balance at the end of the term will be calculated based on the number of months remaining. Also, the balance at the end of the year of cancellation is assumed to be 0.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, based on the lease asset data table 106b3, a journal data table 106c3 (not shown) corresponding to each journal shown in association with the symbol "(c)" in FIG. 7 is created.

[Creation of lease asset data and journal data in case (d)]
Next, case (d) will be explained. In case (d), a regular lease contract identified by contract number "100001-00" registered in fiscal year 2018 and canceled in August 2018 is recorded with a lease period of 13 years. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100001-00" has been input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100001-00" is set, the contract number "100001-00" is acquired from the contract master 106a1, and the lease asset data table 106b4 is created.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, a journal data table 106c4 (not shown) corresponding to each journal shown in association with the reference numeral "(d)" in FIG. 7 is created based on the lease asset data table 106b4.

In the case of regular lease contracts, the contract is normally renewed automatically, so the assets for 13 years will be recorded again in the next fiscal year.

[2-2. When creating journal entries to record a fixed-term rental contract as a lease asset (e) to (h)]
Here, specific examples of processing executed by the journal entry creation device 100 in each of four cases (e) to (h) for creating a journal entry for recording a fixed-term rental contract as a lease asset will be described. Note that this description assumes that the contract master 106a2 shown in FIG. 6 is stored in the storage unit 106 in advance. FIG. 6 is a diagram showing an example of the contract master 106a and the lease asset data table 106b.

[Creation of lease asset data and journal data in case (e)]
First, case (e) will be explained. Case (e) is a case where a fixed-term lease contract identified by contract number "100002-00" that started in August 2017 is recorded with a lease period of 13 years. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100002-00" is input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100002-00" is set, the contract number "100002-00" is acquired from the contract master 106a2, and the lease asset data table 106b5 is created. Here, among the numbers in each item of the lease asset data table 106b5, the numbers in the items other than the "lease obligation balance" item, the "current period end lease balance replacement" item, and the "accumulated depreciation amount" item are The numbers entered by the operator in the ``Lease Obligation Balance'' item, ``Current Period End Lease Balance Replacement'' item, and ``Accumulated Depreciation'' item are based on the numbers for other items entered by the operator. , the lease asset data creation unit 102a calculates as follows. Note that the method for creating this lease asset data table 106b is the same in cases (f) to (h) described later. In the case of fixed-term rental contracts, the fixed-term rental period is recorded as the lease period. In this explanation, since the fixed loan period is recorded as 13 years, 90,000 yen per month x 12 months x 13 years = 14,040,000 yen is recognized as the balance at the end of the term.
・Balance of lease obligations = Balance at the beginning of the period - Accumulated amount of rent paid ・Remaining lease balance at the end of the current period = Balance at the end of the period - Balance at the beginning of the period ・Accumulated depreciation is calculated by accumulating depreciation expenses from the past.
・The balance at the end of the period increases by the remaining period at the time of contract revision.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, based on the lease asset data table 106b5, a journal data table 106c5 (not shown) corresponding to each journal shown in association with the symbol "(e)" in FIG. 7 is created. In the case of fixed-term lease contracts, depreciation journal entries are generated at the same time as assets are recorded at the end of the period.

[Creation of lease asset data and journal data in case (f)]
Next, case (f) will be explained. In case (f), a fixed-term lease contract identified by the contract number "100002-00" whose monthly rent was revised from 90,000 yen to 100,000 yen from September 2017, with a lease period of 13 years is recorded. be. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100002-00" is input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100002-00" is set, the contract number "100002-00" is acquired from the contract master 106a2, and the lease asset data table 106b6 is created.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, a journal data table 106c6 (not shown) corresponding to the journal entry shown in association with the symbol "(f)" in FIG. 7 is created based on the lease asset data table 106b6.

[Creation of lease asset data and journal data in case (g)]
Next, case (g) will be explained. In case (g), a fixed-term lease contract identified by contract number "100002-00" to be canceled mid-term in August 2018 is recorded with a lease period of 13 years. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100002-00" is input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100002-00" is set, the contract number "100002-00" is acquired from the contract master 106a2, and the lease asset data table 106b7 is created.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, based on the lease asset data table 106b7, a journal data table 106c7 (not shown) corresponding to each journal shown in association with the symbol "(g)" in FIG. 7 is created.

[Creation of lease asset data and journal data in case (h)]
Next, case (h) will be explained. In case (h), a fixed-term lease contract identified by the contract number "100002-00" that will be canceled upon completion of the term in August 2018 is recorded with a lease term of 13 years. The operator inputs, via the input device 112, a predetermined contract number that identifies the rental contract to be recorded as a lease asset into a predetermined screen displayed on the monitor 114 in advance. In this explanation, it is assumed that "100002-00" is input as the predetermined contract number.

Next, the lease asset data creation unit 102a sets a predetermined contract number, acquires the predetermined contract number from the contract master 106a, and creates the lease asset data table 106b (step S1). In this explanation, the contract number "100002-00" is set, the contract number "100002-00" is acquired from the contract master 106a2, and the lease asset data table 106b8 is created.

Next, the journal data creation unit 102b creates a journal data table 106c based on the lease asset data table 106b (step S2). In this description, a journal data table 106c8 (not shown) corresponding to each journal shown in association with the reference numeral "(h)" in FIG. 7 is created based on the lease asset data table 106b8.

In the case of a fixed-term rental contract, journal entries are recorded as the lease is completed during the fixed-term rental period.

As a result of the above processing, a journal entry for recording the rental contract as a lease asset is automatically created based on the data for managing the rental contract.In other words, a journal entry is automatically created for recording the rental contract as a lease asset. be able to.

According to IFRS No. 16, rental contracts must be recorded as assets on the balance sheet as lease contracts. Specifically, according to IFRS 16, when a rental contract is concluded, it is necessary not only to record the monthly rent as an expense, but also to record the contract as a lease asset and bring it on balance. Here, in order to treat a rental contract as a lease asset, it is necessary to record the lease asset amount based on various conditions such as the contract period, monthly rent, whether it is a fixed-term lease, non-cancellable period, etc. It is considered desirable to generate journal entries for recording assets from the system (application software) that manages them.

According to this embodiment, for example, it is possible to register a rental contract and smoothly record it as a lease asset in a journal entry. Specifically, according to this embodiment, settings such as "account item at the time of asset recording" and "lease period in the case of a regular lease contract" are obtained from various masters, lease asset data is created, and journal data is It is possible to create. Furthermore, according to the present embodiment, it is possible to set a flag in the rental contract information to indicate whether or not it is a leased asset, and automatically record journal entries related to the leased asset from the rental contract information (asset recording, asset retirement, etc.). depreciation, etc.). Note that in this embodiment, assuming that the lease asset amount is recalculated every quarter and journal entries are generated, the data structure of the lease asset data is recalculated and retained in units of quarters. Furthermore, in this embodiment, when registering a contract, it is possible to register information such as the contract period, monthly rent, and whether or not it is a fixed-term lease, and in addition, to set a flag indicating whether or not it is a leased asset. There is.

Further, according to the present embodiment, the lease period can be freely set by the user without being restricted by the contract period, and the lease period can be recorded as an asset for accounting purposes. Further, according to the present embodiment, depreciation costs can also be determined by regarding the same amount as the monthly rent payment as depreciation costs. Further, in a rental contract, since the lease period is virtually not determined due to the automatic extension of the contract, according to this embodiment, it is possible to automatically create journal entries for asset reversal and asset re-accounting every period.

[3. Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate business decisions of companies, and thus can contribute to Goals 8 and 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goals 12, 13, and 15 of the SDGs.

Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[4. 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 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 of the journal 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 implemented 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 the program is recorded on a non-temporary computer-readable recording medium that causes the information processing device to execute the processing described in this embodiment. Machine read to 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 creation device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. be.

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 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 processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the journal creation device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the journal creation device 100 may be implemented by installing software (including programs, data, etc.) that allows the device to implement 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 particularly useful in the real estate industry where land and buildings are leased and the retail industry where there are multiple store rental contracts.

100 Journal creation device 102 Control unit
102a Lease asset data creation department
102b Journal data creation section 104 Communication interface section 106 Storage section
106a Contract master
106b Lease asset data table
106c Journal data table
106d Rental contract data table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (3)

A journal creation device comprising a control unit,
A contract master including rental contract identification information for identifying a real estate rental contract and a lease target pattern linked to the rental contract identification information is accessible;
The control unit includes:
Lease asset data regarding the amount necessary to acquire a lease target pattern linked to predetermined rental contract identification information from the contract master and record the rental contract identified by the predetermined rental contract identification information as a lease asset. a lease asset data creation means for creating lease asset data;
Journal data creation means for acquiring the values of the items of the lease asset data necessary for recording the rental contract identified by the predetermined rental contract identification information as a lease asset and creating journal data related to journal entries;
Equipped with
The contract master has a regular rental contract and a fixed-term rental contract as the lease target patterns,
The lease asset data creation means includes:
If the acquired lease target pattern is a regular lease contract, the value calculated by subtracting the specified current period paid fee from the specified beginning balance is the lease obligation balance, and the value of the specified period ending balance is the current period end lease balance replacement. , store the lease asset data in the lease asset data to create lease asset data;
If the acquired lease target pattern is a fixed-term rental contract, the value calculated by subtracting the specified cumulative amount of paid rent from the specified opening balance is the lease obligation balance, and the specified opening balance is subtracted from the specified period-end balance. The calculated value is used as the lease balance at the end of the current term, and the depreciation expenses stored in the lease asset data are accumulated, and the calculated value is stored as the accumulated depreciation amount in the lease asset data to create lease asset data. to do,
A journal creation device featuring: A journal creation method executed by an information processing device including a control unit, the method comprising:
The information processing device includes:
A contract master including rental contract identification information for identifying a real estate rental contract and a lease target pattern linked to the rental contract identification information is accessible;
executed by the control unit,
Lease asset data regarding the amount necessary to acquire a lease target pattern linked to predetermined rental contract identification information from the contract master and record the rental contract identified by the predetermined rental contract identification information as a lease asset. a lease asset data creation step for creating
a journal data creation step of acquiring the values of the items of the lease asset data necessary for recording the rental contract identified by the predetermined rental contract identification information as a lease asset and creating journal data related to journal entries;
including;
The contract master has a regular rental contract and a fixed-term rental contract as the lease target patterns,
The lease asset data creation step includes:
If the acquired lease target pattern is a regular lease contract, the value calculated by subtracting the specified current period paid fee from the specified beginning balance is the lease obligation balance, and the value of the specified period ending balance is the current period end lease balance replacement. , store the lease asset data in the lease asset data to create lease asset data;
If the acquired lease target pattern is a fixed-term rental contract, the value calculated by subtracting the specified cumulative amount of paid rent from the specified opening balance is the lease obligation balance, and the specified opening balance is subtracted from the specified period-end balance. The calculated value is used as the lease balance at the end of the current term, and the depreciation expenses stored in the lease asset data are accumulated, and the calculated value is stored as the accumulated depreciation amount in the lease asset data to create lease asset data. to do,
A journal entry creation method featuring: A journal creation program to be executed by an information processing device including a control unit,
The information processing device includes:
A contract master including rental contract identification information for identifying a real estate rental contract and a lease target pattern linked to the rental contract identification information is accessible;
for the control unit to execute,
Lease asset data regarding the amount necessary to acquire a lease target pattern linked to predetermined rental contract identification information from the contract master and record the rental contract identified by the predetermined rental contract identification information as a lease asset. a lease asset data creation step for creating
a journal data creation step of acquiring the values of the items of the lease asset data necessary for recording the rental contract identified by the predetermined rental contract identification information as a lease asset and creating journal data related to journal entries;
including;
The contract master has a regular rental contract and a fixed-term rental contract as the lease target patterns,
The lease asset data creation step includes:
If the acquired lease target pattern is a regular lease contract, the value calculated by subtracting the specified current period paid fee from the specified beginning balance is the lease obligation balance, and the value of the specified period ending balance is the current period end lease balance replacement. , store the lease asset data in the lease asset data to create lease asset data;
If the acquired lease target pattern is a fixed-term rental contract, the value calculated by subtracting the specified cumulative amount of paid rent from the specified opening balance is the lease obligation balance, and the specified opening balance is subtracted from the specified period-end balance. The calculated value is used as the lease balance at the end of the current term, and the depreciation expenses stored in the lease asset data are accumulated, and the calculated value is stored as the accumulated depreciation amount in the lease asset data to create lease asset data. to do,
A journal creation program featuring:

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