JP2023080284A - Real estate management device, real estate management method, and real estate management program - Google Patents

Abstract

To provide a real estate management device, a real estate management method, and a real estate management program that are capable of performing journalization and recording for only an own company's own share, when money is deposited into a trust account of a trust bank from a tenant, regarding a trust beneficiary property owned by the own company and another owner.SOLUTION: A real estate management device comprises journalization processing means that is configured to be able to create journalization when money is deposited into a trust account of a trust bank from a tenant of a trust beneficiary property and, regarding this journalization, record only an own company's own share of the deposited money into the trust account.SELECTED DRAWING: Figure 5

Description

The present invention relates to a real estate management device, a real estate management method, and a real estate management program.

For example, in the recent real estate industry, property uses are diversifying, and major real estate companies are actively acquiring and selling properties. For example, major real estate companies are increasingly turning to trust beneficiary rights as a sales strategy. As a system for handling trust beneficiary rights, for example, Patent Document 1 is available.

According to Patent Document 1, when the first company purchases and sells real estate, the second company receives the operational information and performs asset custody and general office work entrusted by the investment corporation. When the first company decides to purchase the commercial building N, it inputs rent data, common service fee data, etc. for each tenant in the commercial building N into the investment object management system that manages the processing of deposits and withdrawals related to real estate. In addition, when there is a charge for electricity, gas, water, etc. that fluctuates every month, the payment date, payment amount, etc. are entered at any time in the general deposit and withdrawal system that has jurisdiction over the deposit and withdrawal processing related to non-real estate. Subsequently, when deposits and withdrawals occur in the fund's bank account, matching and reconciliation with each journal entry data accumulated in the investment management system or general deposit and withdrawal system are performed, and the reconciled journal entry data is From the object management system or the general deposit/withdrawal system, it is sent to the financial accounting system that processes the journal data up to the present time. The financial accounting system manages the financial data necessary for accounting reports, prepares financial statements at the end of each term, and routinely outputs journal slips, daily accounts, ledgers, management tables, etc. in a predetermined format. be able to.

JP-A-2003-108776

However, Patent Literature 1 does not describe how to create a journal entry for a trust beneficiary property owned by the company together with another owner when a tenant deposits money into a trust account of a trust bank.

The present invention has been made in view of the above, and when there is a deposit from a tenant to a trust account of a trust bank for a trust beneficiary property owned by another owner and the company, only the company's equity is journalized. An object of the present invention is to provide a real estate management device, a real estate management method, and a real estate management program that can be accounted for.

In order to solve the above-mentioned problems and achieve the object, the present invention is provided with a storage unit and a control unit, and a trust beneficiary property owned by another owner and the company based on an ML/PM contract with a trust bank. A real estate management device for conducting business, wherein the control unit creates a journal when a tenant of the trust beneficiary property deposits money into a trust account of a trust bank, and transfers the journal to the trust account. It is characterized by having a journal processing means configured so that only the company's share of the received amount can be recorded.

According to a preferred aspect of the present invention, the storage unit contains a management item master in which journal patterns including management items, item attribute classifications and account items for the company and other owners are registered, account information, and others. An account master registered in association with a recording type that specifies whether or not journal entries for the owner are required, billing data including properties, business partners, management items, deposit account information, recording dates, and amount data, Equity apportionment data including equity data for each owner are stored, and the journal processing means acquires the accounting type from the account master using the deposit account information of the billing data as a key, and acquires the acquired accounting type. If specifies that journal entries for other owners are unnecessary, refer to the above management item master and create a journal entry that records only the own equity specified in the above equity apportionment data of the payment amount at the time of payment reconciliation. You can decide.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is provided with a control unit and a storage unit, and provides an ML/PM contract with a trust bank for a trust beneficiary property owned by another owner and the company. A real estate management program executed by a real estate management device for performing operations based on a real estate management program, wherein journal entries are created when a tenant of a trust beneficiary property makes a deposit into a trust account of a trust bank, which is executed by the control unit and includes a journalizing processing step configured so that only the company's share of the amount deposited into the trust account can be recorded for the journalizing.

Further, in order to solve the above-mentioned problems and achieve the object, the present invention is provided with a control unit and a storage unit, and provides an ML/PM contract with a trust bank for a trust beneficiary property owned by another owner and the company. A real estate management program to be executed by a real estate management device for performing business based on, wherein the control unit creates journal entries when a tenant of the trust beneficiary property deposits money into a trust account of a trust bank, The real estate management program is characterized by executing a journalizing process step configured so that only the company's share of the amount deposited into the trust account can be recorded for the journalizing.

According to the present invention, when a tenant makes a deposit to a trust account of a trust bank for a trust beneficiary property owned by another owner and the company, it is possible to journalize only the company's interest. Effective.

FIG. 1 is a diagram for explaining real estate trust beneficiary rights. FIG. 2 is a diagram for explaining an example of an industry-wide system for a trust beneficiary property. FIG. 3 is a diagram for explaining processing in an existing system. FIG. 4 is a diagram for explaining the processing in the system (real estate management device) of this embodiment. FIG. 5 is a block diagram showing an example of the configuration of the real estate management device according to this embodiment. FIG. 6 is a diagram showing a configuration example of a management item master. FIG. 7 is a diagram showing an example of the master maintenance screen of the management item master. FIG. 8 is a diagram showing a configuration example of an account master. FIG. 9 is a diagram showing sample data for explaining a case where another owner's portion is journalized. FIG. 10 is a diagram showing an example of journal entries for explaining a case where another owner's portion is journalized. FIG. 11 is a diagram showing sample data for explaining a case where other owners' portion is not journalized (in-house journalization only). FIG. 12 is a diagram showing an example of journal entries for explaining a case where the journal entries for other owners are not recorded (only self-recording).

BEST MODE FOR CARRYING OUT THE INVENTION Embodiments of a real estate management device, a real estate management method, and a real estate management program according to the present invention will be described below in detail with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. overview]
In the recent real estate industry, property uses are diversifying, and major real estate companies are actively acquiring and selling properties. Major real estate companies are increasingly adopting trust beneficiary rights as a sales strategy. FIG. 1 is a diagram for explaining real estate trust beneficiary rights. In FIG. 1, the trust beneficiary right is the right to receive investment profits that the owner of real estate can obtain by entrusting the real estate to a trust bank as a trust property (transfer of ownership). In the example shown in FIG. 1, the ownership of the trust beneficiary right is 50% owned by the company (major real estate company), 30% owned by owner A, and 20% owned by owner B.

FIG. 2 is a diagram for explaining an example of an industry-wide system for a trust beneficiary property.
In FIG. 2, the company is, for example, a major real estate company. In the example shown in the figure, the owners (beneficiaries) are the company (50% share), beneficiary company A (30% share), and beneficiary company C (20% share). The owner concludes a trust agreement with the trustee bank (trustee). A trust bank concludes an ML contract or a PM contract with its own company. The company (ML/PM) performs operations based on ML contracts and PM contracts. The company (ML/PM) concludes a lease agreement with tenants (eg, company X, company Y, company Z).

Because trust beneficiary properties require special journal entries, there are cases in which major real estate companies deliberately outsource this work. By outsourcing (outside ML/PM), the profit that can be obtained in-house (ML/PM) has decreased. If you can handle special journal entries in-house (ML/PM), you won't lose profits without outsourcing. Therefore, in the present embodiment, when a company performs ML/PM operations, it is possible to record special journal entries, realizing a system that can be handled by the company without using outsourcing. As a result, it is possible to reduce troublesome work for special billing work and journalizing. In addition, by lowering the management hurdles for trust beneficiary properties, we can actively focus on acquiring and selling properties. Profit can be created by in-house production of sub-ML/PM operations that were previously outsourced.

FIG. 3 is a diagram for explaining processing in an existing system. In the following explanation, the unit of amount is assumed to be "100 yen", and the notation thereof is omitted. ML/PM (own company) entrusted with management by the owner (own company (50% share), beneficiary company A (30% share), beneficiary company C (20% share)) Sign a rental contract (1). ML/PM (own company) bills tenant X for the rent, and tenant X deposits the rent to ML/PM (own company) via a financial institution (2). The ML/PM (own company) accounts for the received money (3) and settles it with the owner (4).

Monthly processing of ML/PM (in-house) will be explained. (1) No journal entries occur at the time of contract. (2) For example, on 4/30, processing is performed for the case where the rent payment for May is "1,000" and the expense recording for April is "400." The journal entry for the deposit is as follows: deposit (in-house) 1,000/advance receipt 500, deposit 500. For journal entry of expense recognition, it is expense 200/accrued amount 200.

(3) For example, record sales on May 31st. The journal entry for recording sales is 500 for advances received/500 for rent. The payment journal entry is 200 accounts payable, 200 advances paid/deposit (own company) 400.

The quarterly processing of ML/PM (in-house) will be explained. Create journal entry for 3 months total. The total journal entry is 600 for expenses, 600 for advances, 1,800 for deposit (in-house) / 1,500 for rent, 1,500 for deposit.

(4) At the time of owner's settlement, the journal entries are deposit 1,500/deposit (own company) 900, advance payment 600. After settlement of the deposit and advance payment, remittance to the owner. It does not take into consideration the position of receiving a 50% stake in its own company.

In this way, the work of creating journal entries and billing and remittances was time-consuming because the company's own and other owners' accounts were mixed.

FIG. 4 is a diagram for explaining the processing in the system (real estate management device) of this embodiment. In the example shown in the diagram, the owner (own company (50% equity), beneficiary company A (30% equity), beneficiary company C (20% equity)) concludes a trust agreement with a trustee bank (trustee). have concluded. The trust bank concludes a PM contract and an ML (master lease) contract with ML/PM (in-house). ML/PM (own company) concludes a lease agreement with tenant X (1). The ML/PM (own company) bills the rent to the tenant company X, and the tenant company X deposits the rent into the trust account of the trust bank (2). The ML/PM (own company) accounts for the deposit (3), and the trust bank pays dividends to the owner (4).

Monthly processing of ML/PM (in-house) will be explained. (1) No journal entries occur at the time of contract. (2) For example, on 4/30, processing is performed for the case where the rent payment for May is "1,000" and the expense recording for April is "400." In the present embodiment, it is possible to control so that only the company's equity is accounted for the received amount. Specifically, it is possible to record only 500 of the company's equity for the deposit amount of 1,000.

As for the journal entry for the deposit, only 500 of the company's own equity is recorded for the deposit amount of 1,000, and the deposit (trust) is 500/advance received is 500. The journal entries for recording expenses shall be 200 expenses/200 accounts payable.

(3) For example, count on 5/31. The journal entry for recording sales shall be 500 in advance received/500 in rent. The payment journal entry is 200 accounts payable/deposit (trust) 200.

The quarterly processing of ML/PM (in-house) will be explained. Create journal entry for 3 months total. The total journal entry is 600 expenses, 900 deposits (in trust)/1,500 rent.

(4) When a dividend is received, the journal entry is Deposit (own) 900/Deposit (trust) 900. When money is deposited from the trust account to the company's own account, the deposit is transferred.

[2. composition]
A configuration of real estate management apparatus 100 according to the present embodiment will be described with reference to FIG. FIG. 5 is a block diagram showing an example of the configuration of real estate management apparatus 100 according to this embodiment. For example, the real estate management apparatus 100 according to the present embodiment can be suitably used in operations based on an ML/PM agreement with a trust bank regarding a trust beneficiary property owned by the company together with another owner in a major real estate company. can be done.

The real estate management device 100 is a commercially available desktop personal computer. Note that the real estate management apparatus 100 is not limited to a stationary information processing apparatus such as a desktop personal computer, and may be a portable type such as a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smart phone, or a tablet personal computer. It may be an information processing device.

The real estate management apparatus 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input/output interface unit 108, as shown in FIG. Each unit included in real estate management apparatus 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the real estate management apparatus 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the real estate management device 100, the server 200, and the trust bank web system 400 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data stored in the storage unit 106, which will be described later, may be stored in a server.

An input device 112 and an output device 114 are connected to the input/output interface section 108 . The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that cooperates with the mouse to provide a pointing device function. Note that, hereinafter, the output device 114 may be referred to as the monitor 114 and the input device 112 may be referred to as the keyboard 112 or the mouse 112 . Also, a user's display on the screen of the output device (monitor) 114 and operation with the input device 112 may be described as "user operation via UI".

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

The storage unit 106 includes a management item master 106a, an account master 106b, and a data file 106c. FIG. 6 is a diagram showing a configuration example of the management item master 106a. FIG. 7 is a diagram showing an example of the master maintenance screen of the management item master 106a. FIG. 8 is a diagram showing a configuration example of the account master 106b.

The management item master 106a is a master for setting journal patterns including item attribute classifications and account items for the company and other owners for each management item. As shown in FIG. 6, the management item master 106a associates the data of management items, item attribute categories, sales accounts, prepaid account items, item attribute categories (for other owners), and deposit account items (for other owners). It can be configured with a registered table or the like.

The data of the management item master 106a can be set on the master maintenance screen shown in FIG. 7, for example. In the example shown in FIG. 7, the management item "rent" is set, and as shown in FIG. As shown in FIG. 7(B), it is possible to set the item attribute classification and the account items for other owners in the corporate tie-up (for other owners).

The account master 106b is a master for determining whether it is necessary to record journal entries for other owners for the trust beneficiary right property. are doing. For example, as shown in FIG. 8, the account master 106b can be composed of a table or the like in which data such as account number, bank code, branch code, account number, and accounting type are associated and registered. The recording type can be, for example, 01: Other owner's journal entry not required, 02: Other owner's journal entry required.

The data file 106c is a file for storing various data such as billing data, transaction apportionment data, and deposit reconciliation data.

The billing data may include billing payment SEQ, properties, business partners, management items, deposit accounts for determining whether journal entries for other owners are necessary, recording dates, and amount data. As will be described later, it is determined whether or not it is necessary to record journal entries for other owners, using the "deposit account" as a key. If the billing data does not specify a deposit account (if there is no deposit account), it may be determined that journal entries for other owners are necessary.

Transaction proration data may include bill payment SEQ, customer, and amount data. Receipt reconciliation data may include remittance NO, bill payment SEQ, reconciliation date, and reconciliation amount data.

The control unit 102 is a CPU or the like that comprehensively controls the real estate management apparatus 100 . The control unit 102 has an internal memory for storing a control program such as an OS, a program defining various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. The control unit 102 functionally and conceptually includes a billing processing unit 102a, a reconciliation processing unit 102b, a journalizing processing unit 102c, a screen display control unit 102d, and a master maintenance unit 102e.

The billing processing unit 102a, for example, according to the operation of the operator on the input screen (not shown) displayed on the monitor 114, the billing payment SEQ, the property, the business partner, the management item, the deposit account, the accounting date, and the amount. Billing data containing data is created and stored in data file 106f. In addition, the billing processing unit 102a, for example, according to the operator's operation on an input screen (not shown) displayed on the monitor 114, creates the proportional division data of the billing payment SEQ, the business partner, and the amount of money. and store it in the data file 106f.

The reconciliation processing unit 102b, for example, reconciles the claims in the billing data when the money is deposited in the trust account of the trust bank, creates payment reconciliation data, and stores the data in the data file 106f.

The journal processing unit 102c creates journal data by referring to the management item master 106a and the account master 106b based on billing data, equity apportionment data, and payment reconciliation data when reconciling payment or recording income, and prepares journal data in a data file. 106f.

The journal processing unit 102c can create a journal when a tenant of the trust beneficiary property deposits money into the trust account of the trust bank, and record only the company's share of the amount deposited into the trust account for the journal. is configured to

In this case, the journal processing unit 102c acquires the accounting type from the account master 106b using the deposit account information (account for deposit) of the billing data as a key, and when the acquired accounting type specifies that journal accounting for other owners is unnecessary (Recording type = 01) may refer to the management item master 106a and create a journal that records only the own company's equity defined in the equity proportional division data of the payment amount at the time of payment reconciliation. On the other hand, the journal processing unit 102c may also record journal entries for other owners when the acquired recording classification specifies that journal entries for other owners are necessary (recording classification = 02). Further, the journalizing unit 102c may also journalize the other owner's portion when the deposit account information of the billing data is not specified (including the case where there is no deposit account information).

The screen display control unit 102d controls the display and input acceptance of various screens displayed on the monitor 114 (for example, a billing data input screen, an equity apportionment data input screen, a payment reconciliation screen, a master maintenance screen, etc.).

The master maintenance unit 102e performs editing such as input, change, addition, etc., of the data of the management item master 106a and the account master 106b according to the operator's operation on the master maintenance screen (not shown) displayed on the monitor 114. .

[3. Specific example of processing]
A specific example of processing of control unit 102 of real estate management apparatus 100 according to the present embodiment will be described with reference to FIGS. 5 to 12. FIG. 9 and 10 are diagrams for explaining a case where other owners' portion is journalized. FIG. 11 and FIG. 12 are diagrams for explaining the case where other owners' portion is not journalized (in-house recording only). The description of FIGS. 9-12 corresponds to the description of FIGS. 2-4 described above. In the following description, the unit of money is assumed to be "yen" and notation thereof is omitted.

(1) When creating journal entries for other owners In FIG. 9, in the example of billing data shown in FIG. The management item is "rent", the recording date is "2017/08/31", and the amount is "100,000". Since the deposit account is not specified, it is judged that it is necessary to record journal entries for other owners.

In the example of the transaction apportionment data shown in FIG. 9B, the first line is the bill payment SEQ "111", the customer "owner A", and the amount "30,000", and the second line is the bill payment SEQ " 111", customer "Owner B", and amount "20,000", and the third line has bill payment SEQ "111", customer "own", and amount "50,000".

In the example of deposit reconciliation data shown in FIG. 9(C), the remittance NO is "111", the invoice payment SEQ is "111", the reconciliation date is "2017/07/20", and the reconciliation amount is "100,000". ing.

In the example of the management item master 106a shown in FIG. 9(D), the management item "rent", the item attribute category "1: sales/purchase", the sales account item "rental income", the advance receipt account item "advance receipt", the item The attribute classification (for other owners) is "2: deposit/advance", and the deposit account item (for other owners) is "deposit".

The journalizing processing unit 102c determines that the journalizing of the other owner is necessary because the "payment account" is not specified in the billing data, and creates the journalizing of the other owner. As shown in FIG. 10, the journal processing unit 102c creates a journal when reconciling payment and recording income.

(1-1) At the time of payment reconciliation
Create the following journal entry on the journal entry date "2017/07/20".
CASH: 100,000 / deposit: 30,000 (owner A)
Deposit: 20,000 (Owner B)
Advance payment: 50,000

The other owner's portion is generated in accordance with the setting of the other owner's item attribute classification and deposit account item in the management item master 106a. If the item attribute classification (for other owners) = "2: deposit/advance", a journal will be generated at the time of reconciliation. Since the journal entry pattern adopted at this time is CASH/deposit account item, the journal entry is created using the deposit account item (for other owners)=“deposit” set in the management item master 106a. In the case of accounts managed by business partners, the business partners of the owner are linked.

The company's portion is generated according to the item attribute classification and account item setting of the management item master 106a. If the item attribute classification=“1: sales/purchase”, income is recorded as of the recording date of the billing data, so in the payment reconciliation journal, the uncollected item or the pre-received item is set as the offset account for CASH. The judgment as to whether an item is an uncollected item or an unpaid item is determined by the magnitude relationship between the recording date of the billing data and the payment date of the payment reconciliation data. If the accounting date of billing data < the date of reconciliation of deposit reconciliation data, then it is CASH/accrued accounts. If the accounting date of billing data≧the date of reconciliation of deposit reconciliation data, it will be CASH/advance receipt account item. In the example of FIG. 9, since the recording date of billing data = 08/31/2017 and the reconciliation date of deposit reconciliation data = 2017/07/20, the "advance received Create a journal with Account = Advance Received.

(1-2) When revenue is recorded Create the following journal entry on the journal entry recording date “2017/08/31”.
Advance payment: 50,000 / rental income: 50,000

If the item attribute classification of the management item master 106a=“1: Sales/Purchase”, a journal entry for recording income is generated at the recording date of the billing data. The judgment as to whether an item is an uncollected item or an unpaid item is determined by the magnitude relationship between the recording date of the billing data and the payment date of the payment reconciliation data. If the recording date of the billing data < the reconciliation date of the deposit reconciliation data, it will be the uncollected account item/sales account item. If the recording date of billing data≧the reconciliation date of deposit reconciliation data, it will be the prepaid account item/sales account item. In the example of FIG. 9, since the recording date of billing data = 08/31/2017 and the reconciliation date of deposit reconciliation data = 2017/07/20, the "advance account item" set in the management item master 106a ” = Create a journal using Advance Receipt.

(2) When not creating journal entries for other owners (in-house accounting only)
In FIG. 11, in the example of billing data shown in FIG. 11A, deposit account "001" is designated. The rest is the same as in FIG. 9(A). 11B, 11C, and 11D, the equity apportionment data, deposit reconciliation data, and management item master 106a are the same as in FIGS. 9B, 9C, and 9D.

In the example of the account master 106b shown in FIG. 11(E), the account number "001", the bank code "0001", the branch code "111", the account number "1111111", and the accounting type "01 (journal accounting for other owners not required)".

The journal processing unit 102c, since the billing data has "deposit account" = "001",
By referring to the account master 106b using the "deposit account" as a key, the accounting type is acquired, and it is determined whether or not the journal entries for other owners are included. In the example shown in FIG. 11(E), since the recording type is "01 (no journal recording for other owners)", no journal recording for other owners is performed. As shown in FIG. 12, the journal processing unit 102c creates a journal when reconciling payment and recording income.

(2-1) At the time of reconciliation of payment Create the following journal entry on the journal entry recording date “2017/07/20”.
CASH: 50,000/advance receipt: 50,000

Record the necessary journal entries for your company. Since the creation of journal entries for one's own company is the same as in FIG. 10, the explanation thereof is omitted. Journal entries for "50,000" for other owners are not generated. As described above, the account master 106b controls so that journal entries for other owners are not accounted by the accounting type "01 (no journal entries for other owners are required)".

(2-2) When revenue is recorded Create the following journal entry on the journal entry recording date “2017/08/31”.
Advance payment: 50,000 / rental income: 50,000

Record the necessary journal entries for your company. Since the creation of journal entries for one's own company is the same as in FIG. 10, the explanation thereof is omitted.

As explained above, according to the present embodiment, when a tenant of a trust beneficiary property deposits money into a trust account of a trust bank, a journal entry is created, Since it is equipped with a journalizing processing unit 102c configured to be able to record only the equity interest, when a tenant makes a deposit to a trust bank trust account for a trust beneficiary property owned by another owner and the company, Only equity can be journalized.

[4. Other embodiments]
The present invention may be implemented in various different embodiments other than the embodiments described above within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be manually performed, or the processes described as being performed manually can be performed manually. All or part of this can also be done automatically by known methods.

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

Also, with respect to the real estate management apparatus 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 real estate management apparatus 100, particularly the processing functions performed by the control unit 102, may be implemented 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. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing apparatus to execute the processing described in this embodiment, and the real estate management apparatus as necessary. 100 mechanically read. That is, a storage unit such as a ROM or HDD (Hard Disk Drive) stores a computer program for giving commands to the CPU in cooperation with the OS to perform various processes. This computer program is executed by being loaded into the RAM and constitutes a control section in cooperation with the CPU.

Also, this computer program may be stored in an application program server connected to the real estate management apparatus 100 via any network, and all or part of it can be downloaded as necessary. be.

Also, the program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to memory cards, USB (Universal Serial Bus) memories, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (registered trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), and Blu-ray (registered trademark) Disc, etc. shall include any "portable physical medium".

A "program" is a data processing method written in any language or writing method, regardless of the format such as source code or binary code. In addition, the "program" is not necessarily limited to a single structure, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, the installation procedure after reading, and the like.

The various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks. programs, tables, databases, and files for web pages.

Further, the real estate management apparatus 100 may be configured as an information processing apparatus such as a known personal computer or workstation, or may be configured as the information processing apparatus to which arbitrary peripheral devices are connected. Also, the real estate management apparatus 100 may be implemented by installing software (including programs, data, etc.) that implements the processes described in the present embodiment.

Furthermore, the specific form of distribution and integration of devices is not limited to the one shown in the figure, and all or part of them can be functionally or physically arranged in arbitrary units according to various additions or functional loads. It can be distributed and integrated. In other words, the embodiments described above may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

100 real estate management device 102 control unit 102a billing processing unit 102b reconciliation processing unit 102c journal processing unit 102d screen display control unit 102e master maintenance unit 104 communication interface unit 106 storage unit 106a management item master 106b account master 106c data file 108 input/output interface Unit 112 Input device 114 Output device 200 Server 300 Network 400 Trust bank web system

Claims (1)

A real estate management device comprising a storage unit and a control unit, and for performing operations based on an ML/PM contract with a trust bank for trust beneficiary properties owned by the company and other owners,
The storage unit contains
A management item master in which journal patterns including management items, item attribute classifications and account items for the company and other owners are registered;
An account master registered in association with account information and a recording type that specifies whether journal entries for other owners are required;
Billing data, including data on properties, business partners, management items, deposit account information, recording dates, and amounts;
equity apportionment data including equity data for each owner;
is stored and
The control unit
Create a journal entry when a tenant of the trust beneficiary property deposits money into the trust account of the trust bank, and for the journal entry, create a journal entry processing means that can record only the company's share of the amount deposited into the trust account. prepared,
The journalizing processing means acquires a recording type from the account master using the deposit account information of the billing data as a key, and if the acquired recording type specifies that journalizing for other owners is unnecessary, the management item master to create a journal entry that records only the company's equity prescribed in the equity apportionment data of the payment amount at the time of payment reconciliation,
A property management device characterized by:

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