JP7461905B2 - Journal entry creation device, journal entry creation method, and journal entry creation program - Google Patents

Description

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

With conventional technology, in order to achieve departmental management of bills, it was necessary to separately record the bills by department even for bills with the same face value.

Patent Document 1 describes an electronically recorded claims acceptance device that supports the process of clearing claims and payables related to electronically recorded claims in an accounting system.

Japanese Patent No. 4550156

However, there was an issue where registration and bill management tasks became more complicated in proportion to the number of departments generating bills.

The present invention has been made in consideration of the above-mentioned circumstances, and aims to provide a journal entry creation device, a journal entry creation method, and a journal entry creation program that enable department management (departmental division of bills) in accounting based on bill information generated at the time of deposit and bill information generated at the time of payment.

In order to solve the above-mentioned problems and achieve the object, the journal entry creation device of the present invention is a journal entry creation device equipped with a control unit, and is capable of accessing a scheduled collection data table that manages the scheduled collection number, business establishment, department, and scheduled collection amount, a deposit data table that manages the deposit number, business establishment, department, denomination, and deposit amount, a deposit reconciliation data table that manages the deposit reconciliation number, deposit number, business establishment, department, scheduled collection number, and deposit reconciliation amount, a payment scheduled data table that manages the payment scheduled number, business establishment, department, and scheduled payment amount, a payment data table that manages the payment number, business establishment, department, denomination, and payment amount, and a payment reconciliation data table that manages the payment reconciliation number, payment number, business establishment, department, scheduled payment number, and payment reconciliation amount, and the control unit 1) derives the business establishment and department related to the occurrence of the receivable, and the deposit and deposit reconciliation related to the occurrence of the receivable, based on a deposit record in which a bill is set as the denomination, a deposit reconciliation record linked to the deposit record, and a scheduled collection record linked to the deposit reconciliation record. The system is characterized by having a creation means for executing the following process: 1) a process for recognizing the business establishment and department involved in the occurrence of a debt, the business establishment and department involved in the occurrence of a payment and the occurrence of a payment settlement, and the fact that each amount in each record is for a bill payable that the department has received, and creating two journal entry data related to the department transfer of a bill payable, in which the debit and credit are reversed, and in which one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date, based on a payment record in which a bill is set as the denomination, a payment settlement record linked to the payment record, and a payment schedule record linked to the payment settlement record, respectively, and creating two journal entry data related to the department transfer of a bill payable, in which the debit and credit are reversed, and in which one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date.

In addition, the journal entry creation method of the present invention is a method for creating journal entries in which a control unit of an information processing device having a control unit that can access a collection schedule data table that manages collection schedule numbers, business establishments, departments, and collection schedule amounts, a deposit data table that manages deposit numbers, business establishments, departments, denominations, and deposit amounts, a deposit reconciliation data table that manages deposit reconciliation numbers, deposit numbers, business establishments, departments, collection schedule numbers, and deposit reconciliation amounts, a payment schedule data table that manages payment schedule numbers, business establishments, departments, and payment schedule amounts, a payment data table that manages payment numbers, business establishments, departments, denominations, and payment amounts, and a payment reconciliation data table that manages payment reconciliation numbers, payment numbers, business establishments, departments, payment schedule numbers, and payment reconciliation amounts, the control unit of the information processing device having a control unit that can access a collection schedule data table that manages ... The method is characterized by executing a creation step that includes: 1) a process of creating two journal entry data related to the department transfer of bills receivable, in which the debit and credit are reversed and one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date, and 2) a process of creating two journal entry data related to the department transfer of bills payable, in which the debit and credit are reversed and one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date, based on a payment record in which a bill is set as the denomination, a payment reconciliation record linked to the payment record, and a payment schedule record linked to the payment reconciliation record, in which the business establishment and department related to the occurrence of the debt, the business establishment and department related to the occurrence of the payment and payment reconciliation, and each amount in each record is related to bills payable issued by a department, and creating two journal entry data related to the department transfer of bills payable, in which the debit and credit are reversed and one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date.

The journal entry creation program of the present invention further comprises a control unit of an information processing device that has a control unit that can access a collection schedule data table that manages collection schedule numbers, business establishments, departments, and collection schedule amounts, a deposit data table that manages deposit numbers, business establishments, departments, denominations, and deposit amounts, a deposit reconciliation data table that manages deposit reconciliation numbers, deposit numbers, business establishments, departments, collection schedule numbers, and deposit reconciliation amounts, a payment schedule data table that manages payment schedule numbers, business establishments, departments, and payment schedule amounts, a payment data table that manages payment numbers, business establishments, departments, denominations, and payment amounts, and a payment reconciliation data table that manages payment reconciliation numbers, payment numbers, business establishments, departments, payment schedule numbers, and payment reconciliation amounts, and the control unit of the information processing device that has a control unit that can access a collection schedule data table that manages collection schedule numbers, business establishments, departments, and payment schedule amounts, a payment data table that manages payment numbers, business establishments, departments, denominations, and payment amounts, and the journal entry creation program of the present invention further comprises a control unit that can access a collection schedule data table that manages collection schedule numbers, business establishments, departments, and collection schedule amounts, and a A journal entry creation program that functions as a creation means for executing the following: 1) A process that recognizes that each amount in a record is for a bill receivable received by a department, and creates two journal entry data related to the department transfer of a bill receivable, where the debit and credit are reversed, and one journal entry data has the issue date stored as the occurrence date and the other journal entry data has the due date stored as the occurrence date; and 2) A process that recognizes that each amount in a record is for a bill receivable issued by a department, and creates two journal entry data related to the department transfer of a bill payable, where the debit and credit are reversed, and one journal entry data has the issue date stored as the occurrence date and the other journal entry data has the due date stored as the occurrence date, based on a payment record in which a bill is set as the denomination, a payment reconciliation record linked to the payment record, and a payment schedule record linked to the payment reconciliation record, and creates two journal entry data related to the department transfer of a bill payable, where the debit and credit are reversed, and one journal entry data has the issue date stored as the occurrence date and the other journal entry data has the due date stored as the occurrence date.

The present invention has the effect of enabling departmental management (division of bills into departments) in accounting based on bill information generated at the time of deposit and bill information generated at the time of payment.

FIG. 1 is a block diagram showing an example of the configuration of a journal entry creating device 100. As shown in FIG. FIG. 2 is a diagram showing an example of the collection schedule data 106a. FIG. 3 is a diagram showing an example of the deposit header data 106b. FIG. 4 is a diagram showing an example of the deposit details data 106c. FIG. 5 is a diagram showing an example of the deposit reconciliation header data 106d. FIG. 6 is a diagram showing an example of the payment reconciliation detail data 106e. FIG. 7 is a diagram showing an example of the payment schedule data 106f. FIG. 8 is a diagram showing an example of the payment header data 106g. FIG. 9 is a diagram showing an example of the payment details data 106h. FIG. 10 is a diagram showing an example of the payment reconciliation header data 106i. FIG. 11 is a diagram showing an example of the payment settlement detail data 106j. FIG. 12 is a flowchart showing an example of a journal entry creation process. FIG. 13 is a diagram showing an example of journal entries etc. prepared for a bill receivable in this embodiment. FIG. 14 is a diagram showing an example of journal entries etc. prepared in this embodiment for a bill payable.

Below, an embodiment of a journal entry creation device, a journal entry creation method, and a journal entry creation program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the present embodiment.

1. Specific examples of configuration and processing
Here, an example of the configuration of the journal entry creating device 100 according to the present embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the journal entry creating device 100.

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

The journal entry creation device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit included in the journal entry creation device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the journal entry 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 entry 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). The data stored in the memory 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. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, 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, or the like.

The memory unit 106 stores, for example, collection schedule data 106a (table), deposit header data 106b (table), deposit detail data 106c (table), deposit reconciliation header data 106d (table), deposit reconciliation detail data 106e (table), payment schedule data 106f (table), payment header data 106g (table), payment detail data 106h (table), payment reconciliation header data 106i (table), payment reconciliation detail data 106j (table), and journal data 106k (table).

Here, the collection schedule data 106a corresponds to the collection schedule data table of the present invention. Each record stored in the collection schedule data 106a corresponds to the collection schedule record of the present invention. For a specific example of the collection schedule data 106a, please refer to FIG. 2. The collection schedule data 106a may be created and managed in association with sales data by, for example, a sales accounting processing function possessed by a sales management system (application software).

The deposit header data 106b and the deposit detail data 106c are conceptually included in the deposit data table of the present invention. Each record stored in the deposit header data 106b and the deposit detail data 106c are conceptually included in the deposit record of the present invention. Please refer to Figures 3 and 4 for specific examples of the deposit header data 106b and the deposit detail data 106c. The deposit header data 106b and the deposit detail data 106c may be created and managed by, for example, a deposit input function of a sales management system (application software). The denominations managed in the deposit detail data 106c include, for example, bills, cash, checks, and transfers.

The deposit reconciliation header data 106d and the deposit reconciliation detail data 106e are conceptually included in the deposit reconciliation data table of the present invention. Each record stored in the deposit reconciliation header data 106d and the deposit reconciliation detail data 106e are conceptually included in the deposit reconciliation record of the present invention. Please refer to Figures 5 and 6 for specific examples of the deposit reconciliation header data 106d and the deposit reconciliation detail data 106e. The deposit reconciliation header data 106d and the deposit reconciliation detail data 106e may be created and managed by, for example, a deposit input function of a sales management system (application software).

The payment schedule data 106f corresponds to the payment schedule data table of the present invention. Each record stored in the payment schedule data 106f corresponds to a payment schedule record of the present invention. For a specific example of the payment schedule data 106f, see FIG. 7. The payment schedule data 106f may be created and managed in association with purchase data, for example, by a purchase accounting processing function possessed by a sales management system (application software).

The payment header data 106g and the payment detail data 106h are conceptually included in the payment data table of the present invention. Each record stored in the payment header data 106g and the payment detail data 106h are conceptually included in the payment record of the present invention. Please refer to Figures 8 and 9 for specific examples of the payment header data 106g and the payment detail data 106h. The payment header data 106g and the payment detail data 106h may be created and managed by, for example, a payment input function of a sales management system (application software). The denominations managed in the payment detail data 106h include, for example, bills, cash, checks, and transfers.

The payment reconciliation header data 106i and the payment reconciliation detail data 106j are conceptually included in the payment reconciliation data table of the present invention. Each record stored in the payment reconciliation header data 106i and the payment reconciliation detail data 106j are conceptually included in the payment reconciliation record of the present invention. For specific examples of the payment reconciliation header data 106i and the payment reconciliation detail data 106j, please refer to Figures 10 and 11. The payment reconciliation header data 106i and the payment reconciliation detail data 106j may be created and managed by, for example, a payment input function of a sales management system (application software).

Each record stored in the journal data 106k corresponds to the journal data of the present invention. For information regarding the journal entries managed by each record stored in the journal data 106k, please refer to each journal entry written at the bottom of each of Figures 13 and 14 (each journal entry written in association with the title "This embodiment").

Returning to FIG. 1, the control unit 102 is a CPU or the like that controls the journal entry creation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. In terms of function and concept, the control unit 102 includes a creation unit 102a, etc. The creation unit 102a corresponds to the creation means of the present invention. Please refer to FIG. 12 for a flowchart showing an example of the journal entry creation process performed by the creation unit 102a.

Based on "a deposit detail record in which a bill is set as the denomination and a deposit header record linked to that record," "a deposit reconciliation header record linked to the deposit slip No. in that deposit detail record or the deposit header record and a deposit reconciliation detail record linked to that record," and "a collection schedule record linked to the collection schedule Guid in that deposit reconciliation detail record," the creation unit 102a recognizes "the business establishment and department related to the occurrence of the receivable," "the business establishment and department related to the occurrence of the deposit and deposit reconciliation," and "that each amount in each record is for a bill receivable received by a department," and creates at least two journal entry data related to the department transfer of a bill receivable, in which the debit and credit are reversed and one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date (corresponding to the issue journal entry (2) and due date journal entry (3) shown in the lower part of Figure 13), and executes a process of storing the created journal entry data in journal entry data 106k. The preparation unit 102a may further prepare reconciliation journal entry data (corresponding to reconciliation journal entry (1) shown in the lower part of FIG. 13) related to the reconciliation of accounts receivable and store it in the journal entry data 106k. The preparation unit 102a may further prepare due journal entry data (corresponding to due journal entry (4) shown in the lower part of FIG. 13) and store it in the journal entry data 106k, or may cooperate with a bill system (application software) to import due journal entry data (corresponding to due journal entry (4) shown in the lower part of FIG. 13) created by the bill system and store it in the journal entry data 106k.

Based on the "payment detail record in which the denomination is set as a bill and the payment header record linked to that record," "payment settlement header record linked to the payment slip No. in that payment detail record or the payment header record and the payment settlement detail record linked to that record," and "payment schedule record linked to the payment schedule Guid in that payment settlement detail record," the creation unit 102a recognizes the "business and department related to the occurrence of the debt," "business and department related to the occurrence of the payment and payment settlement," and "that each amount in each record is for a bill payable issued by a department," and creates at least two journal entry data related to the department transfer of a bill payable, in which the debit and credit are reversed and one journal entry data stores the issue date as the occurrence date and the other journal entry data stores the due date as the occurrence date (corresponding to the issuance journal entry (2) and due date journal entry (3) shown in the lower part of Figure 14), and executes a process of storing the created journal entry data in the journal entry data 106k. The preparation unit 102a may further prepare reconciliation journal entry data (corresponding to reconciliation journal entry (1) shown in the lower part of FIG. 14) related to the reconciliation of accounts payable and store it in the journal entry data 106k. The preparation unit 102a may further prepare due journal entry data (corresponding to due journal entry (4) shown in the lower part of FIG. 14) and store it in the journal entry data 106k, or may cooperate with a bill system (application software) to import due journal entry data (corresponding to due journal entry (4) shown in the lower part of FIG. 14) created by the bill system and store it in the journal entry data 106k.

[2. Summary of the present embodiment]
In order to properly grasp the profit and loss by division, some business practices have an "internal interest rate system." In particular, in industries where old business practices remain (such as the steel industry), where transactions are often made using bills, some business practices have an internal interest rate system according to the volume of bill transactions by division. Here, the internal interest rate is an interest rate that is applied artificially to reflect the amount of company capital used in the performance evaluation of a business division, etc. For example, even if there are two businesses that record exactly the same operating profits, if one of the businesses uses a large amount of capital for inventory, etc., it is considered that the business that does not use capital should be evaluated higher as a whole company, so the internal interest rate system is a mechanism for reflecting the amount of capital used in the performance evaluation as a number.

To accommodate this business operation, bills receivable and payable need to be stored as departmental items in the accounting system (application software) and amounts incurred need to be tracked by department, but this has typically been met by using a bill management system (application software) as an option for the accounting system.

However, there were two problems with this general system compatibility:
(1) Since the department information that can be assigned to bills on the sales management system (application software) is on a per-voucher basis, it is necessary to separate the bills by department. However, since the bills cannot be integrated when linking data from the sales management system to the bill management system, it is necessary to manage them individually in the bill management system.
(2) In the bill management system, the details are managed on a bill face-by-face basis, but only one department information can be stored for one bill face. Therefore, when generating journal entries for the bill details, only journal entries can be made using one department information. Therefore, it was necessary to make a separate transfer entry.

According to this embodiment, department management (department division of bills) is possible in accounting entries based on bill information generated at the time of deposit and bill information generated at the time of payment. This embodiment relates to a department division function for bill accounts to enable management of bills (including densai) by face and independent profit management of balance sheet accounts. Specifically, this is realized by the following two functions. The first is a function to automatically divide departments based on the departments where accounts receivable and accounts payable to be cleared are generated to be used for bill settlement. The second is a function to automatically generate transfer journal entries assuming the arrival of the bill due date in order to manage the bill's progress. The following effects are expected from this embodiment. Bill management is freed from multiple management by managing the progress by face. In financial accounting, independent profit management by department is possible by assigning departments to balance sheet accounts. Credit management can be performed by taking into account the outstanding bill amount by department.

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

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

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

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth 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 or part of the processes described as being performed manually can be performed automatically using a known method.

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

In addition, with regard to the journal entry creation device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the journal entry creation device 100, particularly the processing functions 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, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the journal entry creation device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit.

This computer program may also be stored in an application program server connected to the journal entry creation device 100 via any network, and it may be possible to download all or part of it as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

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

The journal entry 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. The journal entry creation device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

The present invention is particularly useful for companies such as trading companies and steel companies that handle bill processing and manage the profitability of each department independently.

100 Journal entry creation device 102 Control unit
102a Creation unit 104 Communication interface unit 106 Storage unit
106a Data to be collected
106b Deposit header data
106c Deposit details data
106d Payment reconciliation header data
106e Payment reconciliation details data
106f Payment schedule data
106g Payment header data
106h Payment details data
106i Payment reconciliation header data
106j Payment settlement detail data 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (5)

A journal entry creation device including a control unit,
A collection schedule data table for managing collection schedule numbers, business establishments, departments, and collection schedule amounts;
A deposit data table that manages the deposit number, business establishment, department, denomination, and deposit amount;
A payment reconciliation data table for managing payment reconciliation numbers, payment numbers, business establishments, departments, collection schedule numbers, and payment reconciliation amounts;
A payment schedule data table for managing payment schedule numbers, business establishments, departments, and payment schedule amounts;
A payment data table for managing payment numbers, business establishments, departments, denominations, and payment amounts;
A payment reconciliation data table for managing payment reconciliation numbers, payment numbers, business establishments, departments, payment schedule numbers, and payment reconciliation amounts;
is accessible to
The control unit is
1) A process of creating two journal entry data relating to department transfer of bills receivable, in which the debit and credit are reversed, and in which the issue date of the bill receivable is set as the date of occurrence in one journal entry data, the deposit reconciliation record of the deposit reconciliation data table linked to the deposit number included in the deposit record, and the collection schedule record of the collection schedule data table linked to the collection schedule number included in the deposit reconciliation record, recognizing the business establishment and department included in the collection schedule record related to the occurrence of receivable, the business establishment and department included in the deposit record and the deposit reconciliation record related to the occurrence of deposit and deposit reconciliation , and that each amount in each record is for bills receivable received by a department, and creating two journal entry data relating to department transfer of bills receivable, in which the debit and credit are reversed, and in which the issue date of the bill receivable is set as the date of occurrence in one journal entry data, and the due date of the bill receivable is set as the date of occurrence in the other journal entry data; 2) ) based on the payment record in the payment data table in which the payment number and the denomination are set as bills, the payment reconciliation record in the payment reconciliation data table linked to the payment number included in the payment record, and the payment schedule record in the payment schedule data table linked to the payment reconciliation number included in the payment reconciliation record, the business establishment and department included in the payment schedule record related to the occurrence of a debt, the business establishment and department included in the payment record and the payment reconciliation record related to the occurrence of a payment and a payment reconciliation , and the fact that each amount in each record is for a bill payable issued by a department, the system is provided with a creation means for executing a process of creating two journal entry data related to the department transfer of a bill payable, in which the debit and credit are reversed with respect to each other, and in which the issue date of a specified bill payable is stored as the occurrence date in one journal entry data and the payment due date of a specified bill payable is stored as the occurrence date in the other journal entry data;
A journal entry creation device comprising: In order to transfer to the department and business establishment recognized in the process of 1), the control unit
As a department transfer journal entry for the issuance of a bill receivable, the account item is "bill receivable" on the debit side, the business office and department of the collection schedule record related to the occurrence of the receivable, and the amount included in the collection schedule record corresponding to the business office and department of the collection schedule record are totaled for each business office and department and stored in the journal entry data, and the account item is "bill receivable" on the credit side, the business office and department included in the deposit record related to the occurrence of the deposit, and the amount included in the deposit record corresponding to the business office and department included in the deposit record are stored in the journal entry data,
A journal entry creation device as described in claim 1, in which, as a department transfer journal entry when a bill receivable becomes due, the account item is "bills receivable" on the debit side, and the business establishment and department included in the deposit receivable record related to the occurrence of the deposit receivable and the amount included in the deposit receivable record corresponding to the business establishment and department included in the deposit receivable record are stored in the journal entry data, and the account item is "bills receivable" on the credit side, and the business establishment and department in the collection schedule record related to the occurrence of a receivable and the amount included in the collection schedule record corresponding to the business establishment and department in the collection schedule record are totaled for each business establishment and department and stored in the journal entry data. In order to transfer the data to the department and business establishment recognized in the process of 2), the control unit
As a department transfer journal entry for the issuance of a bill payable, the account item is "bill payable" on the debit side, the business establishment and department included in the payment record related to the occurrence of the payment, and the amount included in the payment record corresponding to the business establishment and department included in the payment record are stored in the journal entry data, and the account item is "bill payable" on the credit side, the business establishment and department of the payment schedule record related to the occurrence of the debt, and the amount included in the payment schedule record corresponding to the business establishment and department of the payment schedule record are totaled for each business establishment and department and stored in the journal entry data,
A journal entry creation device as described in claim 1, in which, as a department transfer journal entry when a bill payable becomes due, the account item is "bill payable" on the debit side, the business establishment and department of the payment schedule record related to the occurrence of the debt, and the amount contained in the payment schedule record corresponding to the business establishment and department of the payment schedule record are totaled for each business establishment and department and stored in the journal entry data, and the account item is "bill payable" on the credit side, the business establishment and department included in the payment reconciliation record related to the occurrence of the payment reconciliation, and the amount included in the payment reconciliation record corresponding to the business establishment and department of the payment reconciliation record are totaled for each business establishment and department and stored in the journal entry data. a control unit of an information processing device having a control unit that can access a collection schedule data table that manages collection schedule numbers, business establishments, departments, and collection schedule amounts, a deposit data table that manages deposit numbers, business establishments, departments, denominations, and deposit amounts, a deposit reconciliation data table that manages deposit reconciliation numbers, deposit numbers, business establishments, departments, collection schedule numbers, and deposit reconciliation amounts, a payment schedule data table that manages payment schedule numbers, business establishments, departments, and payment schedule amounts, a payment data table that manages payment numbers, business establishments, departments, denominations, and payment amounts, and a payment reconciliation data table that manages payment reconciliation numbers, payment numbers, business establishments, departments, payment schedule numbers, and payment reconciliation amounts,
1) A process of recognizing, based on a deposit record in the deposit data table in which a deposit number and a bill are set as the denomination, a deposit reconciliation record in the deposit reconciliation data table linked to the deposit number included in the deposit record, and a collection schedule record in the collection schedule data table linked to the collection schedule number included in the deposit reconciliation record, the business establishment and department included in the collection schedule record related to the occurrence of a receivable, the business establishment and department included in the deposit record and the deposit reconciliation record related to the occurrence of a deposit and a deposit reconciliation, and that each amount in each record is for a bill receivable received by a department, and creating two journal entry data related to the department transfer of a bill receivable, in which the debit and credit are reversed, and one journal entry data stores the issue date of a specific bill receivable as the occurrence date, and the other journal entry data stores the due date of receipt of the specific bill receivable as the occurrence date; 2) A method for creating journal entries characterized by executing a creation step that includes a process of recognizing, based on a payment record in the payment data table in which a payment number and a bill are set as the denomination, a payment reconciliation record in the payment reconciliation data table linked to the payment number included in the payment record, and a payment schedule record in the payment schedule data table linked to the payment reconciliation number included in the payment reconciliation record , the business establishment and department included in the payment schedule record related to the occurrence of a debt, the business establishment and department included in the payment record and the payment reconciliation record related to the occurrence of a payment and payment reconciliation, and that each amount in each record is for a bill payable issued by a department, and creating two journal entry data related to the department transfer of a bill payable, where the debit and credit are reversed, and one journal entry data has the date of issue of a specified payer stored as the date of occurrence, and the other journal entry data has the payment due date of a specified bill payable stored as the date of occurrence. a control unit of an information processing device having a control unit that can access a collection schedule data table that manages collection schedule numbers, business establishments, departments, and collection schedule amounts, a deposit data table that manages deposit numbers, business establishments, departments, denominations, and deposit amounts, a deposit reconciliation data table that manages deposit reconciliation numbers, deposit numbers, business establishments, departments, collection schedule numbers, and deposit reconciliation amounts, a payment schedule data table that manages payment schedule numbers, business establishments, departments, and payment schedule amounts, a payment data table that manages payment numbers, business establishments, departments, denominations, and payment amounts, and a payment reconciliation data table that manages payment reconciliation numbers, payment numbers, business establishments, departments, payment schedule numbers, and payment reconciliation amounts,
1) A process of recognizing, based on a deposit record in the deposit data table in which a deposit number and a bill are set as the denomination, a deposit reconciliation record in the deposit reconciliation data table linked to the deposit number included in the deposit record, and a collection schedule record in the collection schedule data table linked to the collection schedule number included in the deposit reconciliation record, the business establishment and department included in the collection schedule record related to the occurrence of a receivable, the business establishment and department included in the deposit record and the deposit reconciliation record related to the occurrence of a deposit and a deposit reconciliation, and that each amount in each record is for a bill receivable received by a department, and creating two journal entry data related to the department transfer of a bill receivable, in which the debit and credit are reversed, and one journal entry data stores the issue date of a specific bill receivable as the occurrence date, and the other journal entry data stores the due date of receipt of the specific bill receivable as the occurrence date; 2) A journal entry creation program for functioning as a creation means for executing a process of recognizing, based on the payment record in the payment data table in which the payment number and denomination are set as bills, the payment reconciliation record in the payment reconciliation data table linked to the payment number contained in the payment record, and the payment schedule record in the payment schedule data table linked to the payment reconciliation number contained in the payment reconciliation record, the business establishment and department contained in the payment record and the payment reconciliation record related to the occurrence of a debt, and that each amount in each record is for a bill payable issued by a department, and creating two journal entry data related to the department transfer of a bill payable, where the debit and credit are reversed, and one journal entry data has the date of issue by a specified payer stored as the date of occurrence and the other journal entry data has the payment due date of a specified bill payable stored as the date of occurrence.

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