JP2023137754A - Divided revenue accounting apparatus, divided revenue accounting method, and divided revenue accounting program - Google Patents

Abstract

To provide a divided revenue accounting apparatus, a divided revenue accounting method, and a divided revenue accounting program, capable of recording revenue from commissions from member stores or commissions from customers in an installment business every month in an amount divided evenly according to a contract period of each contract.SOLUTION: A divided revenue accounting apparatus is configured to: acquire month-end deferred profit data that is set by linking a fee category, an amount of each denomination, a current month deferred profit balance, and a completed payment category, at the end of the month, based on month-end account loan data and month-end transaction history data; and create monthly closing journal data based on a journal pattern master and the month-end deferred profit data.SELECTED DRAWING: Figure 6

Description

The present invention relates to a split revenue accounting device, a split revenue accounting method, and a split revenue accounting program.

Patent Document 1 discloses that based on repayment schedule data in which the scheduled revenue amount of receivables for installment payments is set, period-end recorded revenue data including the scheduled revenue amount on the scheduled repayment date as the deferred revenue amount is created, and the scheduled repayment date is reached. In this case, a configuration is disclosed for creating revenue recording journal entry data based on period-end recorded revenue data.

Japanese Patent Application Publication No. 2020-144696

However, in the invention described in Patent Document 1, in the installment business/credit business, the monthly revenue recording of various fees from member stores or customers other than add-on fees can be recognized by taking into account transactions specific to the installment business. The problem was that it couldn't be done.

The present invention has been made in view of the above-mentioned problems, and the revenue from commissions from member stores or commissions from customers in the installment business is recorded monthly in an amount divided equally according to the contract period of each contract. The purpose of the present invention is to provide a split revenue accounting device, a split revenue accounting method, and a split revenue accounting program that can perform the following steps.

In order to solve the above-mentioned problems and achieve the purpose, a split revenue accounting device according to the present invention is a split revenue accounting device that includes a storage section and a control section, and the storage section stores the total amount of customer fees and /Or an account loan storage means that stores month-end account loan data set by linking the total amount of fees borne by the member store, the date and month of first repayment, and the date and month of final repayment, transaction order, payment classification, and customer fee balance or A transaction history storage means that stores month-end transaction history data set by linking the balance of fees borne by the member store, and setting by linking the fee classification, the completed payment classification, the credit account item, the debit account item, and the amount type. and a journal entry pattern master, wherein the control unit calculates, at the end of the month, the fee classification, the amount of the amount type, the current month's deferred profit balance, and , a deferral unit that acquires month-end deferred profit data set by linking the completed payment category; a journal creation unit that creates monthly closing journal data based on the journal pattern master and the month-end deferred profit data; It is characterized by being equipped.

Further, in the split revenue accounting device according to the present invention, the journal creation means may determine that the amount of the amount type set in the month-end deferred profit data is 0 based on the journal pattern master and the month-end deferred profit data. If the amount is not yen, the monthly closing journal entry data is created.

Further, in the split revenue accounting device according to the present invention, the deferral means is configured to determine, based on the month-end account loan data and the month-end transaction history data, that if the completion classification is in transaction or normal payment at the end of the month; , the month-end deferred profit data set by linking the fee classification, the amount recorded in the current month as the amount of the amount type, the current month deferred profit balance, and the completed payment classification are acquired.

Further, in the split revenue accounting device according to the present invention, the journal creation means includes the account items of the credit side and the debit side that are linked to the amount type of the current month recorded amount set in the journal pattern master; , the monthly closing journal entry data is created in which the current month's recorded amount is set in the month-end deferred profit data.

Further, in the split revenue accounting device according to the present invention, the deferral means may be configured to calculate the full payment classification at the end of the month based on the month-end account loan data and the month-end transaction history data in which an early completion reversal fee is further set. If is an early payment, link the above fee classification, the amount recorded in the current month which is the amount of the above amount type, the amount of the current month reversal fee which is the above early payment reversal fee, the deferred profit balance of the current month, and the complete payment classification. The method is characterized in that set deferred profit data at the end of the previous month is acquired.

Further, in the split revenue accounting device according to the present invention, the journal creation means includes the account items of the credit side and the debit side that are linked to the amount type of the current month recorded amount set in the journal pattern master; , the monthly closing journal entry data in which the current month's recorded amount is set in the month-end deferred profit data, and the credits and debits linked to the amount type of the current month reversal fee set in the journal pattern master. The method is characterized in that the account items of , and the monthly closing journal data in which the amount of the current month reversal fee set in the month-end deferred profit data are set.

Further, in the split revenue accounting device according to the present invention, the amount recorded for the current month is determined by subtracting the amount of the current month reversal fee from the customer fee balance or the member store fee balance set in the end-of-month transaction history data of the previous month. It is characterized by being an amount of money.

Further, in the split income accounting device according to the present invention, the deferral means is configured such that, based on the month-end account loan data and the month-end transaction history data, the payment classification is canceled, credited, or settled at the end of the month. In this case, the month-end deferred profit data that is set by linking the fee classification, the amount of already recorded cancellation which is the amount of the amount type, the current month deferred profit balance, and the completed payment classification is acquired.

Further, in the split revenue accounting device according to the present invention, the journal creation means includes the account items of the credit and debit linked to the amount type of the already-accounted cancellation set in the journal pattern master; The method is characterized in that the monthly closing journal entry data is created in which the amount of the already-accounted cancellation is set in the month-end deferred profit data.

Further, in the split revenue accounting device according to the present invention, the amount of already recorded cancellation is determined by calculating the current month's deferred profit balance from the customer fee balance or the member store fee balance set in the month-end transaction history data of the previous month. It is characterized by the amount being deducted.

Further, the split revenue accounting method according to the present invention is a split revenue accounting method that is executed by a split revenue accounting device that includes a storage unit and a control unit, and the storage unit stores the total customer fee and/or membership fee. An account loan storage means that stores month-end account loan data set by linking the total amount of fees borne by the store, the date and month of first repayment, and the year and month of final repayment, as well as transaction order, payment classification, and customer fee balance or member store burden. A transaction history storage means for storing month-end transaction history data set by linking the fee balance, and a journal entry pattern set by linking the fee classification, the completed payment classification, the credit account item, the debit account item, and the amount type. and a master, which is executed by the control unit, based on the month-end account lending data and the month-end transaction history data, at the end of the month, the fee classification, the amount of the amount type, the current month's deferred profit balance, and The method includes a deferral step of acquiring month-end deferred profit data set by linking the completion classification, and a journal creation step of creating monthly closing journal data based on the journal pattern master and the month-end deferred profit data. It is characterized by

Further, the split revenue accounting program according to the present invention is a split revenue recording program to be executed by a split revenue accounting device including a storage unit and a control unit, and the storage unit stores the total customer fee and/or membership fee. An account loan storage means that stores month-end account loan data set by linking the total amount of fees borne by the store, the date and month of first repayment, and the year and month of final repayment, as well as transaction order, payment classification, and customer fee balance or member store burden. A transaction history storage means for storing month-end transaction history data set by linking the fee balance, and a journal entry pattern set by linking the fee classification, the completed payment classification, the credit account item, the debit account item, and the amount type. and a master, in the control unit, based on the month-end account loan data and the month-end transaction history data, at the end of the month, the fee classification, the amount of the amount type, the current month deferred profit balance, and the full payment A deferral step of acquiring month-end deferred profit data set by linking classifications, and a journal creation step of creating monthly closing journal entry data based on the journal pattern master and the month-end deferred profit data. It is characterized by

According to the present invention, since there is transaction history data that manages all transaction status on a contract-by-contract basis in the installment management solution, by referring to the transaction status, the revenue balance can be automatically calculated for receivables in any transaction status. This has the effect of making calculation possible. Furthermore, according to the present invention, by managing revenue recording information for multiple fees in one table, and by developing a common logic that outputs automatic journal entries from that table, even if multiple fees are managed, all of them are journalized. This has the effect of enabling automatic journal output simply by setting a pattern. Further, according to the present invention, it is possible to improve the accuracy of monthly settlement of accounts during the service period. Further, according to the present invention, it is possible to manage commission income corresponding to various transactions in the installment business and credit business on a contract-by-contract basis. Further, according to the present invention, there is an effect that accounting coordination processing can be performed centering on the generation of month-end deferred profit data through month-end closing processing according to the contract status and the like.

FIG. 1 is a diagram showing an example of a calculation outline in this embodiment. FIG. 2 is a diagram showing an example of a calculation summary in this embodiment. FIG. 3 is a diagram illustrating an example of split profit accounting processing in this embodiment. FIG. 4 is a diagram showing an example of journal data in this embodiment. FIG. 5 is a diagram showing an example of journal data in this embodiment. FIG. 6 is a block diagram showing an example of the configuration of the split revenue accounting device in this embodiment. FIG. 7 is a diagram showing an example of the journal entry pattern master in this embodiment. FIG. 8 is a diagram illustrating an example of updated content of month-end deferred profit data in this embodiment. FIG. 9 is a flowchart illustrating an example of processing of the split revenue accounting device in this embodiment. FIG. 10 is a diagram illustrating an example of split revenue accounting processing in this embodiment. FIG. 11 is a diagram illustrating an example of split revenue accounting processing in this embodiment. FIG. 12 is a diagram illustrating an example of split profit accounting processing in this embodiment. FIG. 13 is a diagram illustrating an example of split profit accounting processing in this embodiment. FIG. 14 is a diagram illustrating an example of split revenue accounting processing in this embodiment.

Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
First, an overview of the present invention will be explained with reference to FIGS. 1 to 5. FIG. 1 and FIG. 2 are diagrams showing an example of a calculation outline in this embodiment. FIG. 3 is a diagram illustrating an example of split profit accounting processing in this embodiment. 4 and 5 are diagrams showing examples of journal data in this embodiment.

Traditionally, in the installment business, gross amounts are often manually entered outside the system, making it difficult to manage the monthly revenue recording amount for each contract and the deferred profit balance, and the amount of revenue from cancellations or bad debts is difficult to manage. There are transactions that need to be canceled, and it takes time and manpower to calculate the amount of revenue to be recorded, and it is necessary to record revenue, record deferred profit balance, or cancel revenue due to cancellation, etc., and make journal entries for various credit and debit items. However, due to the manual creation of journal entries, the closing process was time consuming and manual errors were occurring.

Therefore, in this embodiment, a journal pattern master, which is a reference master for automatically creating journal data based on calculation results and a journal pattern set in advance, is prepared as a preliminary setting, and a journal pattern master is prepared as a reference master for automatically creating journal data based on calculation results. As a functional add-on implementation, we have implemented an add-on function that calculates the amount of recorded fees and deferred profit balance, and calculate month-end deferred profit data, and as an add-on implementation of an automatic journal entry function for accounting linkage data creation processing, we have referenced the journal pattern master. , implemented an add-on function that automatically creates journal entries from month-end deferred profit data. Here, as shown in FIG. 1, in the customer fee calculation process implemented in the month-end closing process in this embodiment, the full amount of customer fees is recorded as deferred customer fees at the time of advance payment, and these calculations are performed every month. The amount calculated using the formula is recorded as profit. In addition, as shown in FIG. 2, in the calculation process of member store fees that is implemented in the month-end closing process in this embodiment, the member store fees are recorded as deferred member store fees at the time of advance payment, and each month. , the amount calculated using these formulas will be recorded as profit.

As a result, in this embodiment, it is possible to manage revenue recording and deferred profit balances for each contract, and automatic processing is also possible for transactions such as cancellation, early payment, settlement, and bad debt disposal specific to installment business. This makes it possible to automatically create journal data using journal patterns set in advance from calculation results.

For example, as shown in FIG. 3, in this embodiment, transaction history data and account lending data are updated as transaction processing during each month, and transaction history data and account loan data within the closing date and month are updated as month-end closing processing. The account loan data is determined from the transaction date, the saved data (month-end transaction history data and month-end account loan data) at the end of the month is updated, the month-end transaction history data and the month-end account loan data that were saved at the end of the month are referenced, and the data as of the end of the month is Month-end deferred profit data is updated, and journal data is automatically created as part of the accounting linkage data creation process.

Here, as shown in FIG. 4, in this embodiment, revenue recording of customer fees is processed one contract at a time, and journal data is automatically created. Further, as shown in FIG. 5, in this embodiment, the revenue recording of member store fees is processed one contract at a time, and journal data is automatically created. Furthermore, in the case of member store fees, since the fee is received from the member store at the time of execution, revenue is recorded from the month in which the advance payment is executed.

[2. composition]
An example of the configuration of the split revenue accounting device 100 according to the present embodiment will be described with reference to FIGS. 6 to 8. FIG. 6 is a block diagram showing an example of the configuration of the split revenue accounting device 100 in this embodiment.

As shown in FIG. 6, the split revenue accounting device 100 is a commercially available desktop personal computer. Note that the split revenue accounting device 100 is not limited to stationary information processing devices such as desktop personal computers, but also mobile devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. It may be a type information processing device.

The split revenue accounting 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 split revenue accounting device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the split revenue accounting 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 split revenue accounting 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).

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 touch panel), 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, below, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the 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 includes an account loan database 106a, a transaction history database 106b, and a journal pattern master 106c.

The account loan database 106a stores account loan data related to customer fees and/or fees borne by member stores. Here, the account loan database 106a may store month-end account loan data in which the total customer fees and/or the total fees borne by member stores, the year and month of first repayment, and the year and month of final repayment are set.

The transaction history database 106b stores transaction history data of customer fees and/or fees borne by member stores. Here, the transaction history database 106b may store month-end transaction history data set in association with the transaction order, payment category, and customer fee balance or member store fee balance.

The journal entry pattern master 106c is a master that is set by linking credit account items and debit account items. Here, the journal pattern master 106c may be set in such a manner that a fee classification, a completed payment classification, a credit account item, a debit account item, and an amount type are linked.

Here, an example of the journal entry pattern master 106c in this embodiment will be described with reference to FIG. 7. FIG. 7 is a diagram showing an example of the journal pattern master 106c in this embodiment.

As shown in FIG. 7, in this embodiment, the journal entry pattern master 106c is preset and serves as the journal setting for this function.

Returning to FIG. 6, the control unit 102 is a CPU or the like that centrally controls the split revenue accounting device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute. Functionally, the control unit 102 includes a deferral unit 102a and a journal creation unit 102b.

At the end of the month, the deferral unit 102a acquires month-end deferred profit data that is set by linking the fee classification, the amount of the amount type, the current month's deferred profit balance, and the completed payment classification. Here, the deferral unit 102a calculates, at the end of the month, the target year and month, debt type, fee classification, amount of amount type, current month deferred profit balance, and completion classification based on the month-end account loan data and the month-end transaction history data. It is also possible to obtain month-end deferred profit data set by linking. In addition, the deferral unit 102a determines, based on the month-end account loan data and the month-end transaction history data, that the target year and month, receivable type, fee type, and amount type are determined at the end of the month when the repayment classification is under transaction or normal repayment. Month-end deferred profit data that is set by linking the current month's recorded amount, the current month's deferred profit balance, and the completed payment classification may be acquired. Further, the deferral unit 102a determines, at the end of the month, based on the month-end account loan data and the month-end transaction history data in which the early completion reversal fee is further set, at the end of the month, if the completion classification is early payment, the target year and month, the debt type, You may obtain the fee classification, the current month recorded amount which is the amount of the amount type, the current month reversal fee amount which is the early completion reversal fee, the current month deferred profit balance, and the month-end deferred profit data set by linking the completion classification. . Further, the deferral unit 102a determines, based on the month-end account loan data and the month-end transaction history data, at the end of the month, if the repayment classification is canceled, bad debt, or settlement, the target year and month, debt type, fee classification, and amount type. You may also obtain month-end deferred profit data that is set by linking the amount of recorded cancellation, which is the amount of , the current month's deferred profit balance, and the completion classification.

Here, with reference to FIG. 8, an example of the update content of month-end deferred profit data in this embodiment will be described. FIG. 8 is a diagram illustrating an example of updated content of month-end deferred profit data in this embodiment.

As shown in FIG. 8, in this embodiment, the amount type and/or the current month's deferred profit balance are updated according to the completed payment category. In this embodiment, only the current month's deferred profit balance is set for the first month of advance payment execution.

Returning to FIG. 6, the journal creation unit 102b creates journal data. Here, the journal creation unit 102b may create monthly closing journal data based on the journal pattern master 106c and the month-end deferred profit data. In addition, the journal creation unit 102b creates monthly closing journal data based on the journal pattern master 106c and the month-end deferred profit data if the amount of the amount type set in the month-end deferred profit data is not 0 yen. Good too. In addition, the journal creation unit 102b sets the credit and debit account items linked to the amount type of the current month's recorded amount set in the journal pattern master 106c, and the current month's recorded amount set in the month-end deferred profit data. Monthly closing journal entry data may also be created. In addition, the journal creation unit 102b sets the credit and debit account items linked to the amount type of the current month's recorded amount set in the journal pattern master 106c, and the current month's recorded amount set in the month-end deferred profit data. The monthly closing journal entry data, the credit and debit account items linked to the amount type of the current month reversal fee set in the journal pattern master 106c, and the amount of the current month reversal fee set in the month-end deferred profit data are set. Monthly closing journal entry data may also be created. Here, the amount recorded for the current month may be the amount obtained by subtracting the current month reversal fee amount from the customer fee balance or member store fee balance set in the end-of-month transaction history data of the previous month. In addition, the journal creation unit 102b records the credit and debit account items linked to the amount type of already-accounted cancellation set in the journal pattern master 106c, and the amount of already-accounted cancellation set in the month-end deferred profit data. You may also create monthly closing journal entry data. Here, the amount of already recorded cancellation may be the amount obtained by subtracting the current month's deferred profit balance from the customer fee balance or member store fee balance set in the end-of-month transaction history data of the previous month.

[3. Concrete example]
A specific example of this embodiment will be described with reference to FIGS. 9 to 14.

[Split revenue accounting process]
Here, with reference to FIG. 9, an example of split profit accounting processing in this embodiment will be described. FIG. 9 is a flowchart illustrating an example of processing of the split revenue accounting device 100 in this embodiment.

As shown in FIG. 9, the deferral unit 102a determines whether the end of the month has been reached (step SA-1).

If the deferral unit 102a determines that the end of the month has not yet been reached (step SA-1: No), the deferral unit 102a shifts the process to step SA-1 after waiting for a predetermined period of time.

On the other hand, when the deferral unit 102a determines that the end of the month has been reached (step SA-1: Yes), the deferral unit 102a shifts the process to step SA-2.

The deferral unit 102a then selects the target year and month, credit type, fee category, and amount type based on the month-end account loan data stored in the account loan database 106a and the month-end transaction history data stored in the transaction history database 106b. , the current month's deferred profit balance, and the month-end deferred profit data set by linking the completed payment classification are obtained (Step SA-2).

Then, the journal creation unit 102b determines whether the amount of the amount type set in the month-end deferred profit data is 0 yen (step SA-3).

Then, when the journal creation unit 102b determines that the amount of the amount type set in the month-end deferred profit data is 0 yen (step SA-3: Yes), the process moves to step SA-1.

On the other hand, when the journal creation unit 102b determines that the amount of the amount type set in the month-end deferred profit data is not 0 yen (step SA-3: No), the journal entry creation unit 102b shifts the process to step SA-4.

Then, the journal creation unit 102b creates monthly closing journal data based on the journal pattern master 106c and the month-end deferred profit data (step SA-4).

Then, the deferral unit 102a determines whether there is a current month deferred profit balance set in the month-end deferred profit data (step SA-5).

When the deferral unit 102a determines that there is a current month deferred profit balance set in the month-end deferred profit data (step SA-5: Yes), the deferral unit 102a shifts the process to step SA-1.

On the other hand, if the deferral unit 102a determines that there is no current month deferred profit balance set in the month-end deferred profit data (step SA-5: No), it ends the process.

Here, with reference to FIGS. 10 to 14, an example of the split profit accounting process in this embodiment will be described. FIGS. 10 to 14 are diagrams showing an example of split profit accounting processing in this embodiment.

As shown in FIG. 10, at the end of the month in which advance payment of customer fees is executed in this embodiment, there is no amount recorded for the current month (as a month-end closing process, the first repayment year has not yet arrived (note that member store fees In the case of , the receivable is processed as a receivable in transaction (calculated from the month in which the advance payment is executed), and the payment classification is "100: In transaction". As shown in FIG. 10, at the end of the month in which advance payment of customer fees is executed in this embodiment, as an accounting linkage data creation process, all items set in the amount column ID of the journal pattern master 106c are set to 0 yen. Therefore, there is no accrual journal entry.

Then, as shown in FIG. 11, at the end of the month after the first repayment month of customer fees in this embodiment, the amount recorded for the current month is calculated as a month-end closing process (as a calculation formula, the calculation in this embodiment shown in FIG. (Refer to the summary), and the completion classification is "100: Under transaction", so it is treated as a receivable under transaction. Then, as shown in FIG. 11, at the end of the month after the first repayment month of customer fees in this embodiment, in the accounting linkage data creation process, the receivable type matches, the fee classification matches, and the completed payment classification starts. If the amount is not 0 yen in a journal pattern between ``Complete Classification End'' and the amount is not 0 yen, a journal entry will be automatically created.

As shown in FIG. 12, at the end of the last month of the last customer fee in this embodiment, the previous month's deferred balance is recorded in full as a month-end closing process, and the full payment classification is "101: Normally paid", so it is not paid in full. Treated as a debt. Then, as shown in FIG. 12, at the end of the month of the final customer fee in this embodiment, an automatic journal entry is created as an accounting coordination data creation process.

As shown in FIG. 13, at the end of the month of early payment of customer fees in this embodiment (early payment in August in FIG. 13), the refund fee is obtained from the month-end transaction history data as the month-end closing process. The calculation takes into account the reversal fee (current month's recorded amount = previous month's deferred profit balance - current month's reversal fee). Then, as shown in FIG. 13, at the end of the month when the customer fee is paid off early in this embodiment, automatic journal entries are created as accounting coordination data creation processing.

In addition, as shown in FIG. 14, at the end of the month of customer fee cancellation, bad debt, or settlement (in FIG. 14, cancellation in August), the amount of revenue recorded is actually collected from the customer as a month-end closing process. If the amount is in excess of the collected fee amount, the amount of cancellation of accrued revenue is calculated. In other words, as shown in FIG. 14, in this embodiment, only 2,400 yen was actually received from the customer in 2021/7, but 4,000 yen was recorded as profit in excess. The unaccounted amount will be canceled and the canceled amount will be 4,000 - 2,400 = 1,600 yen. Then, as shown in FIG. 14, at the end of the month of August cancellation in this embodiment, automatic journal entries are created as accounting linkage data creation processing.

[4. 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.

[5. 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 divided revenue accounting device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, all or any part of the processing functions provided in the split revenue accounting device 100, particularly each processing function performed by the control unit 102, may be realized by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium that includes programmed instructions for causing an information processing device to execute the processing described in this embodiment, and revenue may be recorded separately as necessary. Mechanically read by device 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

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

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "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 EE. PROM (registration Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk) ), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, 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 this embodiment, and the installation procedure after reading.

Various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and various databases used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Furthermore, the split revenue accounting 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 split revenue accounting device 100 may be realized by installing software (including programs, data, etc.) that makes the device realize the processing described in this embodiment.

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

INDUSTRIAL APPLICATION This invention is useful in the financial industry, such as an installment business and a credit business.

100 Split revenue accounting device 102 Control unit 102a Deferral unit 102b Journal creation unit 104 Communication interface unit 106 Storage unit 106a Account loan database 106b Transaction history database 106c Journal pattern master 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (12)

A split revenue accounting device comprising a storage unit and a control unit,
The storage unit includes:
an account loan storage means for storing month-end account loan data set by linking the total customer fee and/or the total fee borne by the member store, the date and month of first repayment, and the date and month of final repayment;
a transaction history storage means for storing month-end transaction history data set by linking transaction order, payment classification, and customer fee balance or member store fee balance;
A journal pattern master that is set by linking the fee classification, the completed payment classification, the credit account item, the debit account item, and the amount type,
Equipped with
The control unit includes:
Based on the month-end account loan data and the month-end transaction history data, the month-end deferred profit data is set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the completed payment category at the end of the month. a deferral means to obtain;
Journal creation means for creating monthly closing journal data based on the journal pattern master and the month-end deferred profit data;
A split revenue accounting device characterized by comprising: The journal preparation means is
Based on the journal entry pattern master and the month-end deferred profit data, if the amount of the amount type set in the month-end deferred profit data is not 0 yen, the monthly closing journal data is created. The split revenue accounting device according to claim 1. The deferral means is
Based on the month-end account loan data and the month-end transaction history data, at the end of the month, if the payment classification is in transaction or normal payment, the fee classification, the amount recorded for the month that is the amount of the amount type, and the 2. The split revenue accounting device according to claim 1, wherein the current month deferred profit balance and the month-end deferred profit data set by linking the completed payment classification are acquired. The journal preparation means is
The credit and debit account items linked to the amount type of the current month's recorded amount set in the journal pattern master, and the current month's recorded amount set in the month-end deferred profit data. 4. The split revenue accounting device according to claim 3, wherein monthly closing journal entry data is created. The deferral means is
Based on the month-end account loan data and the month-end transaction history data in which an early completion reversal fee is further set, at the end of the month, if the payment classification is early payment, the amount of the fee classification and amount type is A claim characterized in that the month-end deferred profit data set by linking the current month's recorded amount, the amount of the current month reversal fee that is the early repayment reversal fee, the current month deferred profit balance, and the completed completion classification is acquired. 1. The split revenue accounting device described in 1. The journal preparation means is
The credit and debit account items linked to the amount type of the current month's recorded amount set in the journal pattern master, and the current month's recorded amount set in the month-end deferred profit data. Monthly closing journal entry data, the credit and debit account items linked to the amount type of the current month reversal fee set in the journal pattern master, and the current month set in the month-end deferred profit data. 6. The split revenue accounting device according to claim 5, wherein the monthly closing journal entry data in which the amount of the reversal fee is set is created. The amount recorded for the month is as follows:
The split according to claim 5 or 6, wherein the amount is the amount obtained by subtracting the current month reversal fee from the customer fee balance or the member store fee balance set in the month-end transaction history data of the previous month. Revenue accrual device. The deferral means is
Based on the month-end account loan data and the month-end transaction history data, at the end of the month, if the completed payment category is cancellation, bad debt, or settlement, the amount of the charge category and the amount of the amount type is the amount of already-accounted cancellation. 2. The split revenue accounting device according to claim 1, wherein the month-end deferred profit data set by linking the amount, the current month deferred profit balance, and the completed payment category is acquired. The journal preparation means is
Set the credit and debit account items linked to the amount type of the recorded cancellation set in the journal pattern master, and the amount of the recorded cancellation set in the month-end deferred profit data. 9. The split revenue accounting device according to claim 8, wherein the monthly closing journal entry data is created. The amount of the above-mentioned cancellation is:
The divided revenue according to claim 8 or 9, characterized in that the amount is the amount obtained by subtracting the current month's deferred profit balance from the customer fee balance or the member store fee balance set in the month-end transaction history data of the previous month. Accounting device. A split revenue accounting method to be executed by a split revenue accounting device including a storage unit and a control unit, the method comprising:
The storage unit includes:
an account loan storage means for storing month-end account loan data set by linking the total customer fee and/or the total fee borne by the member store, the date and month of first repayment, and the date and month of final repayment;
a transaction history storage means for storing month-end transaction history data set by linking transaction order, payment classification, and customer fee balance or member store fee balance;
A journal pattern master that is set by linking the fee classification, the completed payment classification, the credit account item, the debit account item, and the amount type,
Equipped with
Executed by the control unit,
Based on the month-end account loan data and the month-end transaction history data, the month-end deferred profit data is set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the completed payment category at the end of the month. and a deferred step to obtain
a journal creation step of creating monthly closing journal data based on the journal pattern master and the month-end deferred profit data;
A split revenue accounting method characterized by including. A split revenue accounting program to be executed by a split revenue accounting device comprising a storage unit and a control unit,
The storage unit is
an account loan storage means for storing month-end account loan data set by linking the total customer fee and/or the total fee borne by the member store, the date and month of first repayment, and the date and month of final repayment;
a transaction history storage means for storing month-end transaction history data set by linking transaction order, payment classification, and customer fee balance or member store fee balance;
A journal pattern master that is set by linking the fee classification, the completed payment classification, the credit account item, the debit account item, and the amount type,
Equipped with
In the control section,
Based on the month-end account loan data and the month-end transaction history data, month-end deferred profit data is set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the completed payment category at the end of the month. and a deferred step to obtain
a journal creation step of creating monthly closing journal data based on the journal pattern master and the month-end deferred profit data;
Split revenue accounting program to run.

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