Cash flow schedule creation device, cash flow schedule creation method, and cash flow schedule creation program

Abstract

To create, accurately and with a low load, a tentative journal scheduled for a cash flow at acquisition of a budget containing a non-accounting title.SOLUTION: A cash flow schedule creation device of an embodiment includes budget accept processing means which accepts input of budget data containing a settlement term, a general account title containing a non-accounting title, an auxiliary title, and the amount of money for each month, and refers to a budget accepting journal definition master with the general account title and the auxiliary title as keys on the basis of the budget data, to create journal data scheduled for a cash flow containing occurrence date, a credit / debit classification, a general account title, an auxiliary title, an auxiliary breakdown title, and the amount of money calculated based on the amount of money for a target month of the budget data, a classification of the amount of money of a fund obtained from the budget accepting journal definition master, a fund allocation month, a fund allocation rate, and the calculated amount of money.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a cash flow schedule creation device, a cash flow schedule creation method, and a cash flow schedule creation program. [Background technology]

[0002] For example, one of the issues facing many companies is how to predict a cash flow plan including non-accounting items as precisely as possible. Conventionally, there is a device for creating a cash flow plan, for example, disclosed in Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2022-117401 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, Patent Document 1 does not disclose anything about creating provisional journal entries for cash flow plans accurately and with low overhead when importing budgets that include non-accounting items.

[0005] The present invention has been made in consideration of the above problems, and aims to provide a cash flow schedule creation device, a cash flow schedule creation method, and a cash flow schedule creation program that are capable of creating provisional journal entries for a cash flow schedule with low load and accuracy when importing a budget including non-accounting items. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cash flow schedule creation device equipped with a control unit, the control unit being configured to be able to access a budget acceptance journal entry definition master in which general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying cash flow of a cash budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the following month, and their fund accounting ratios are associated and registered, and the device is equipped with a budget acceptance processing means for inputting budget data including a settlement period, general account items, sub-items, and amounts for each month, and for creating journal entry data for a cash flow schedule including an occurrence date, debit / credit category, general account items, sub-items, sub-items, the amount for the target month of the budget data, the fund amount category, the fund accounting month, the fund accounting ratio, and an amount calculated based on the calculation amount.

[0007] In addition, according to one aspect of the present invention, the funds amount category includes "budget," "calculated amount," or "budget minus calculated amount," and if the funds amount category is "budget," the amount of the journal data is calculated as the amount of the target month of the budget data x the funds accounting ratio of the funds accounting month, if the funds amount category is "calculated amount," the amount is calculated as the amount of the target month of the budget data x the calculated amount x the funds accounting ratio of the funds accounting month, and if the funds amount category is "budget minus calculated amount," the amount is calculated as (amount of the target month of the budget data - (deduction amount calculated by "amount" of the general account item of the budget data which becomes the calculation general account item for the same month x calculated amount)) x the funds accounting ratio of the funds accounting month.

[0008] According to another aspect of the present invention, the non-accounting items may include the number of contracts and the number of deliveries.

[0009] According to one aspect of the present invention, the control unit is configured to be able to access a monthly period master in which the accounting period, month, and monthly start date are registered in association with each other, and the budget acceptance processing means may obtain the monthly start date from the monthly period master using the accounting period and month of the budget data as keys on the date on which the journal entry data is generated, and set the obtained monthly start date to a date obtained by adding the number of months in the fund accounting month.

[0010] According to another aspect of the present invention, the control unit may further include a cash flow schedule creation means for creating a cash flow schedule based on the journal data.

[0011] According to another aspect of the present invention, the financial planning device may be used in the real estate sales industry or the bridal industry.

[0012] In order to solve the above-mentioned problems and achieve the object, the present invention provides a method for creating a cash flow schedule executed by an information processing device having a control unit, the control unit being configured to be able to access a budget acceptance journal entry definition master in which general account items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying cash flow of a fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the following month, and fund accounting ratios are associated and registered. The control unit executes a budget acceptance processing step of inputting budget data including a settlement period, a general account item, a sub-item, and an amount for each month, and based on the budget data, referring to the budget acceptance journal entry definition master using the general account item and sub-item as keys, creates journal entry data for a cash flow plan including an occurrence date, a debit / credit classification, a general account item, a sub-item, a sub-sub-detailed item, an amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount.

[0013] In order to solve the above-mentioned problems and achieve the object, the present invention provides a cash flow schedule creation program to be executed by an information processing device having a control unit, the control unit being configured to be able to access a budget receipt journal entry definition master in which general account items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories designating cash flow of a fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the following month, and fund accounting ratios are associated and registered, and a cash flow plan creation program for executing a budget acceptance processing step in which, in the control unit, budget data including the accounting period, general account item, sub-item, and amount for each month is input, and based on the budget data, the budget acceptance journal entry definition master is referenced using the general account item and sub-item as keys, and journal entry data for the cash flow plan is created including the occurrence date, debit / credit classification, general account item, sub-item, sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount. Effect of the Invention

[0014] According to the present invention, it is possible to create provisional journal entries for cash flow plans accurately and with a low burden when importing a budget including non-accounting items. [Brief description of the drawings]

[0015] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a financial flow schedule creating device. [Diagram 2] FIG. 2 is a diagram illustrating an example of the configuration of the budget acceptance journal definition master. [Diagram 3] FIG. 3 is a diagram illustrating an example of the configuration of the monthly period master. [Figure 4] FIG. 4 is a flowchart for explaining the overall process flow of the control unit of the financial flow schedule creation device according to the present embodiment. [Diagram 5]FIG. 5 is a diagram for explaining a specific example of the process of the control unit of the cash flow schedule making device according to the present embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the process of the control unit of the financial flow schedule making device according to the present embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the process of the control unit of the financial flow schedule making device according to the present embodiment. [Figure 8] FIG. 8 is a flowchart for explaining the overall process flow of the control unit of the financial flow schedule creation device according to this embodiment. [Figure 9A] FIG. 9A is a diagram for explaining a specific example of the process of the control unit of the cash flow schedule making device according to the present embodiment. [Figure 9B] FIG. 9B is a diagram for explaining a specific example of the process of the control unit of the cash flow schedule making device according to this embodiment. [Figure 9C] FIG. 9C is a diagram for explaining a specific example of the process of the control unit of the cash flow schedule making device according to the present embodiment. [Figure 9D] FIG. 9D is a diagram for explaining a specific example of the process of the control unit of the cash flow schedule making device according to this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the process of the control unit of the financial flow schedule creation device according to the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0016] Hereinafter, an embodiment of a cash flow schedule creating device, a cash flow schedule creating method, and a cash flow schedule creating 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 embodiment.

[0017] [1. Overview] For example, one of the challenges facing many companies is forecasting cash flow plans, including non-accounting items, as precisely as possible. In particular, in the real estate sales and bridal industries, there are many deposits that are not linked to sales, such as deposits, and making a cash flow forecast is a heavy burden. In addition, because the content is complex, many companies create the forecast based on the experience of the financial staff, and there are also cases where the basis cannot be clearly stated, which is also an issue.

[0018] In addition, although there are many systems that can automatically create cash flow results, cash flow plans often rely on the experience and forecasts of accounting and finance. In addition, it is necessary to confirm the planned deposits and withdrawals with the sales department as basic information for making plans, but despite this, things often do not go as planned, and there are many cases where the accuracy is lacking despite the effort.

[0019] Therefore, in this embodiment, by defining the journal entry items for the planned cash flow, the planned deposit and withdrawal amounts, and the recording month and ratio for each budget item including non-accounting items in the master, provisional journal entries for the planned cash flow are created accurately and with low load when a budget including non-accounting items is imported.In addition, this embodiment also supports calculation of the deposit amount such as the deposit at the time of contract from non-accounting information such as "number of contracts".

[0020] According to this embodiment, the budget is always created after confirmation from each department, and since the uncollected payment rate for the current month is also known by the accounting department, it is possible to create a simple payment schedule linked to the budget by multiplying the uncollected payment rate by the budget. It is also possible to divide the accounting month by multiplying by a certain ratio. In addition, by focusing on the part where non-accounting information such as "number of contracts" is set as a target in the budget, it is possible to handle payments that are not linked to sales, such as deposits at the time of signing a contract.

[0021] More specifically, in this embodiment, we focused on the relationship between budget planning, which is an essential task, and cash inflows and outflows. For example, we have built a system that not only creates a cash-in schedule for the current month and the following month by simply multiplying sales by the accounts receivable rate, but also automatically creates a cash schedule that is not linked to the P&L budget, such as deposits, from a non-accounting budget such as the number of contracts. In addition, by using the number of deliveries (number of implementations), we have realized the creation of a cash-in schedule by excluding deposits that have already been received from the sales amount.

[0022] Cash flow plans are reviewed each time based on the most recent deposit and withdrawal plans, but in this embodiment, it is possible to create cash flow plans that are related to the formulated budget and not just based on the simple experience of the financial staff, while reducing the burden, especially for the initial plans that are created all at once at the beginning of the fiscal year.

[0023] The cash flow schedule creation device of the present invention can be applied to various industries, and can be particularly suitably used in the real estate sales industry and the bridal industry. In the following example, an example of application to the real estate sales industry will be described, but the present invention is not limited to this.

[0024] The cash flow planning device of the present invention has the following functions. (1) It has the function of registering the definition of planned cash flow entries for each budget item in the master and setting the cash accounting amount, accounting month, and accounting ratio. (2) The system has the function of importing budget files created outside the system to create budget data, and also of creating provisional accounting data for the cash flow plan showing when and how much deposits and withdrawals will occur for each budget item by referencing the above master data. (3) It has the function of creating a cash flow trend table from actual accounting data before the base month, and from tentative accounting data of planned cash flow after the base month.

[0025] [2. Configuration] An example of the configuration of a financial flow schedule creation device 100 according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the financial flow schedule creation device 100.

[0026] The cash flow schedule creation device 100 is a commercially available desktop personal computer. The cash flow schedule 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, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0027] The cash flow schedule creation device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the cash flow schedule creation device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0028] The communication interface unit 104 communicatively connects the cash flow schedule 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 the communication line. Here, the network 300 has a function of connecting the cash flow schedule creation device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that data such as various master data described later may be stored in the server 200, for example.

[0029] 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 cooperates with a mouse to realize 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.

[0030] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes are recorded in 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 as the storage unit 106.

[0031] The storage unit 106 stores, for example, a budget acceptance journal definition master 106a, a monthly period master 106b, a work table 106c, budget data, journal data, a cash flow transition table, etc. Fig. 2 is a diagram showing an example of the configuration of the budget acceptance journal definition master 106a. Fig. 3 is a diagram showing an example of the configuration of the monthly period master 106b.

[0032] The budget acceptance journal entry definition master 106a is a master used when creating journal entry data, and as shown in FIG. 2, can be composed of general account items including non-accounting items, subsidiary items, subsidiary detail items, fund debit items, fund debit subsidiary, fund debit detail, fund credit items, fund credit subsidiary, fund credit detail, fund amount categories specifying the cash flow of the budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months, and tables in which the fund accounting ratios are associated and registered.

[0033] The "Fund amount category" is used to specify the cash flow of the budget, and is categorized as "0: Budget", "1: Calculated amount", and "2: Budget minus Calculated amount". If it is "0: Budget", the imported budget will be used as the planned deposit / withdrawal amount as is. If it is "1: Calculated amount", the planned deposit / withdrawal amount will be calculated by multiplying the budget of the specified subject by the specified amount. If it is "2: Budget minus Calculated amount", the planned deposit / withdrawal amount will be subtracted from the imported budget by the "number obtained by multiplying the budget of the specified subject by the specified amount" to calculate the planned deposit / withdrawal amount.

[0034] "Funds accounting month / Funds accounting ratio" is set to control the funds accounting month and its ratio in cases where it is possible to predict that "90% of the budget can be collected in the current month, but about 10% may be collected in the following month" or in the case of credit transactions. "Funds accounting month" is set to "0: current month" and "1: following month", and up to four settings (01 to 04) are possible.

[0035] In the example shown in the figure, the first line is: total account item "5000: Sales", subsidiary account "1: Land", debit account item "1060: Current deposit", debit subsidiary account "5001: XX Bank", debit breakdown "1234: Account No. 1234", credit account item "1130: Accounts receivable", fund amount category "2: Deduct calculated amount from budget", calculation total account item "KN102: Number of deliveries", calculation amount "1,000,000", fund accounting month 01 "0: Current month", fund accounting ratio 01 "0.9", fund accounting month 02 "1: Next month", fund accounting ratio 02 "0.1".

[0036] The second line has the general account item "7024: Advertising and promotion expenses", debit item "3507: Accounts payable", credit item "1060: Current deposit", credit subsidy "5001: XX Bank", credit breakdown "1234: Account No. 1234", fund amount category "0: Budget", fund accounting month 01 "1: Next month", and fund accounting ratio 01 "1".

[0037] The third line is the general account item "KN101: Number of contracts", debit account item "1060: Current deposit", debit sub-account "5001: XX Bank", debit breakdown "1234: Account No. 1234", credit account item "3509: Advance payment", fund amount category "1: Calculated amount", calculation general account item "KN101: Number of contracts", calculated amount "1,000,000", fund accounting month 01 "0: Current month", and fund accounting ratio 01 "1".

[0038] The monthly period master 106b is a master referenced when setting the date of occurrence of journal data, and can be configured as a table in which accounting periods, monthly numbers, and monthly start dates are associated and registered, as shown in Fig. 3. In the example shown in the figure, the first line has accounting period "56", monthly number "1", and monthly start date "2023 / 04 / 01", and the second line has accounting period "56", monthly number "2", and monthly start date "2023 / 05 / 01".

[0039] The work table 106c is a table for use as a work area for the control unit 102, in which work data (intermediate data) etc. are generated, and for example, temporary work (see FIG. 9A) and journal data work (see FIG. 9C) etc. are generated (expanded).

[0040] Budget data may include the accounting period, general account items, sub-items, sub-sub-sub-items, and budget amounts for each month 1 to 12 (e.g., April to March). For non-accounting items such as number of items, set the number of items as the "budget amount." For example, if the number of items is 10, set the budget amount to 10.

[0041] The journal data may include the date of occurrence, voucher type, debit or credit type, general account item, sub-item, sub-sub-item, and amount.

[0042] The control unit 102 is a CPU or the like that performs overall control of the cash flow schedule 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, and the like, and executes various information processing based on these stored programs.

[0043] The control unit 102 is configured to be able to access the budget acceptance journal entry definition master 106a, the monthly period master 106b, the work table 106c, the budget data, the journal entry data, the cash flow transition table, and the like, which are stored in the memory unit 106. Note that the budget acceptance journal entry definition master 106 data and the cash flow transition table may be provided in another location (for example, the server 200) as long as the control unit 102 is able to access them.

[0044] The control unit 102 conceptually includes a master maintenance unit 102a, a budget acceptance processing unit 102b, a cash flow transition table creation unit 102c, and a screen display control unit 102d.

[0045] The master maintenance unit 102a performs editing such as registering, adding, modifying, and deleting data in the budget acceptance journal entry definition master 106a and the monthly period master 106b in response to, for example, an operator's operation on a master maintenance screen (see FIG. 5) displayed on the monitor 114.

[0046] The budget acceptance processing unit 102b, for example, in response to the operator's operation on the management budget acceptance screen (see Figure 6) displayed on the monitor 114, inputs budget data including the settlement period, general account items including non-accounting items, subsidiary items, and amounts for each month, and stores it in the memory unit 106. Based on the budget data, the budget acceptance journal entry definition master 106a is referenced using the general account item and subsidiary item as keys, and provisional journal entry data for the cash flow plan is created and registered in the memory unit 106, the provisional journal entry data including the occurrence date, debit / credit classification, general account item, subsidiary item, subsidiary breakdown item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount.

[0047] In this case, the funds amount category may include "budget", "calculated amount", or "budgeted less calculated amount", and the budget acceptance processing unit 102b calculates the "amount" of the journal data if the funds amount category is "budget", as the amount of the target month of the budget data × the funds accounting rate of the funds accounting month, if the funds amount category is "calculated amount", as the amount of the target month of the budget data × calculated amount × the funds accounting rate of the funds accounting month, and if the funds amount category is "budgeted less calculated amount", as (amount of the target month of the budget data - (deduction amount calculated as "amount" of the total account item of the budget data which becomes the calculation total account item for the same month × calculated amount)) × the funds accounting rate of the funds accounting month. Non-accounting items may include the number of contracts and the number of deliveries.

[0048] The budget acceptance processing unit 102b may, on the date on which the journal entry data is generated, obtain the monthly start date from the monthly period master 106b using the accounting period and month of the budget data as keys, and set the date obtained by adding the number of months in the fund recording month to the obtained monthly start date.

[0049] The cash flow trend table creation unit 102c creates a cash flow schedule based on the journal data in response to, for example, an operator's operation on the cash flow schedule creation screen displayed on the monitor 114, displays it, and also stores it in the memory unit 106.

[0050] The screen display control unit 102d controls the display of various screens (for example, a master maintenance screen, a management budget acceptance screen, etc.) displayed on the monitor 114 and the reception of inputs.

[0051] [3. Specific Examples] 1 to 9E, a specific example of the processing performed by the control unit 102 of the financial flow schedule making device 100 in this embodiment will be described.

[0052] (3-1. Overall processing) 4 is a diagram showing a flow for explaining an outline of the overall processing of the control unit 102 of the financing schedule creation device 100 in this embodiment. The outline of the overall processing of the control unit 102 of the financing schedule creation device 100 will be explained with reference to FIG.

[0053] 4, the master maintenance unit 102a executes a budget acceptance journal definition master maintenance process (step S1). Specifically, in the budget acceptance journal definition master maintenance process, the master maintenance unit 102a sets data in the budget acceptance journal definition master 106a in response to an operator's operation on the budget acceptance journal definition master maintenance screen (see FIG. 5) displayed on the monitor 114, for example.

[0054] The budget acceptance processing unit 102b executes the management budget acceptance processing (step S2). Specifically, in the management budget acceptance processing, the budget acceptance processing unit 102b inputs budget data including the settlement period, general account item, sub-item, and amount of each month in response to the operation of the operator on the management budget acceptance screen (see FIG. 6) displayed on the monitor 114, and stores it in the storage unit 106, and based on the budget data, refers to the budget acceptance journal entry definition master 106a using the general account item and sub-item as keys, creates journal entry data of the cash flow plan including the occurrence date, debit / credit classification, general account item, sub-item, sub-sub-detailed item, amount of the target month of the budget data, the fund amount classification, the fund appropriation month, the fund appropriation ratio, and the amount calculated based on the calculation amount, and registers it in the storage unit 106.

[0055] The cash flow table creation unit 102c executes a cash flow table creation process (step S3). Specifically, in the cash flow table creation process, the cash flow table creation unit 102c creates a cash flow table based on the journal data registered in the storage unit 106a in response to an operator's operation on a cash flow table creation screen (not shown) displayed on the monitor 114, for example, and displays and stores the cash flow table in the storage unit 106.

[0056] (3-2. Sample data) 5 to 10 are diagrams showing sample data for explaining a specific example of the processing by the control unit 102 of the cash flow schedule creation device 100 in this embodiment. A specific example of the processing by the control unit 102 of the cash flow schedule creation device 100 in this embodiment will be described with reference to Figs. 5 to 9E. The following examples will be described using example data of the budget acceptance journal entry definition master 106a in Fig. 2 and the monthly period master 106b in Fig. 3.

[0057] (S1: Budget receipt journal definition master maintenance processing) A specific example of the budget acceptance journal definition master maintenance process will be described with reference to Fig. 5. The master maintenance unit 102a sets data in the budget acceptance journal definition master 106a in response to, for example, an operator's operation on the budget acceptance journal definition master maintenance screen (see Fig. 5) displayed on the monitor 114.

[0058] Fig. 5 is a diagram showing a display example of a budget acceptance journal definition master maintenance screen. The operator inputs data on the budget acceptance journal definition master maintenance screen shown in Fig. 5 and presses a registration button (not shown), whereby the master maintenance unit 102a registers data such as that shown in the budget acceptance journal definition master 106a in Fig. 2 above.

[0059] (S2: Control budget receipt process) A specific example of the management budget acceptance process will be described with reference to Fig. 6 to Fig. 9D. The budget acceptance processing unit 102b inputs budget data including the settlement period, general account items including non-accounting items, sub-items, and amounts for each month in response to an operator's operation on the management budget acceptance screen (see Fig. 6) displayed on the monitor 114, and stores the input data in the storage unit 106. Based on the budget data, the budget acceptance journal entry definition master 106a is referenced using the general account items and sub-items as keys, and journal entry data for a cash flow plan including the date of occurrence, debit / credit classification, general account items, sub-items, sub-sub-detailed items, the amount for the target month of the budget data, the fund amount classification, fund appropriation month, fund appropriation ratio, and an amount calculated based on the calculated amount is created and registered in the storage unit 106.

[0060] The fund amount categories are "budget", "calculated amount", or "budget minus calculated amount". If the fund amount category is "budget", the budget acceptance processing unit 102b calculates the "amount" of the journal data as the amount of the target month of the budget data × the fund accounting ratio of the fund accounting month, if the fund amount category is "calculated amount", it may calculate as the amount of the target month of the budget data × calculated amount × the fund accounting ratio of the fund accounting month, and if the fund amount category is "budget minus calculated amount", it may calculate as (amount of the target month of the budget data - (deduction amount calculated as "amount" of the target month of the general account item of the budget data which becomes the calculation general account item for the same month × calculated amount)) × the fund accounting ratio of the fund accounting month.

[0061] In addition, the budget acceptance processing unit 102b may obtain the monthly start date from the monthly period master 106b using the accounting period and month of the budget data as keys, and set the date obtained by adding the number of months in the fund recording month to the obtained monthly start date as the "occurrence date" of the journal entry data.

[0062] 6 is a diagram showing a display example of the management budget reception screen. The management budget reception screen has a field for specifying the designated path of the budget file import destination and the voucher classification of the journal data, and an execute button (not shown). In the example shown in the figure, the designated path "￥￥obicsrv￥receive￥yosan.xlsx (initial setting)" and the voucher classification "20: Provisional journal entry for planned cash flow" are specified. When the execute button (not shown) is pressed, the budget reception processing unit 102b imports the budget file from the designated path "￥￥obicsrv￥receive￥yosan.xlsx" and stores the budget data in the memory unit 106, and also creates journal data with the voucher classification "20: Provisional journal entry for planned cash flow" based on the budget data and registers it in the memory unit 106a.

[0063] (Update summary) An overview of the process of creating journal data based on budget data will be described with reference to FIGS.

[0064] FIG. 7(A) shows an example of budget data, and FIG. 7(B) shows an example of monthly period master data 106b.

[0065] As shown in Figure 7(A), the budget data includes items such as the accounting period, general account items including non-accounting items, auxiliary items, auxiliary detailed items, and budget amounts for each month 1 to 12 (for example, April to March) (Amount 1 to Amount 12: the numbers indicate the month). In the "Budget Amount" column, the number of items is set for non-accounting items such as number of items. Items (1) to (6) in the figure are intended to make it easier to understand the correspondence with the journal entry data.

[0066] In the example shown in the figure, the first line has the accounting period "56", general account "5000: Sales", subaccount "1: Land", and budget amount for month 11 (February) "500,000,000 (4)". The second line has the accounting period "56", general account "7024: Advertising expenses", budget amount for month 1 (April) "1,000,000 (2)", budget amount for month 2 (May) "1,000,000 (3)", budget amount for month 11 (February) "1,000,000 (5)", and budget amount for month 12 (March) "1,000,000 (6)". The third line shows the accounting period "56", the general account item "KN101: Number of contracts", the budget amount for month 1 (April) "10(1)", and the budget amount for other months "0". The fourth line shows the accounting period "56", the general account item "KN102: Number of deliveries", and the budget amount for month 11 (February) "10".

[0067] Fig. 8 is a diagram showing an example of journal data. The journal data includes items such as date of occurrence, slip category, debit / credit category, general account item, sub-item, sub-sub-detailed item, and amount. The journal data created for (1) to (6) of the budget data in Fig. 7 will be described.

[0068] For (1), the accounting period is "56", the general account item is "KN101: Number of contracts", and the budget amount for month 1 (April) is "10". For this, the data shown in the first and second lines of the journal entry data is created. The first line has the occurrence date "2023 / 04 / 01", document category "20: Provisional entry for planned cash flow", debit / credit category "0: Debit", general account item "1060: Current deposit", sub-account "5001: ○○ Bank", sub-detailed account "1234: Account No. 1234", and amount "10,000,000". The second line has the occurrence date "2023 / 04 / 01", document category "20: Provisional entry for planned cash flow", debit / credit category "1: Credit", general account item "3509: Advance payment", and amount "10,000,000".

[0069] Specifically, using the general account item "KN101: Number of contracts" as a key, the following are obtained from the budget acceptance journal definition master 106a: debit account item "1060: Current deposit", debit sub-account "5001: XX Bank", debit breakdown "1234: Account No. 1234", credit account item "3509: Advance payment", fund amount category "1: Calculated amount", calculated general account item "KN101: Number of contracts", calculated amount "1,000,000", fund accounting month 01 "0: Current month", and fund accounting ratio 01 "1".

[0070] The acquired fund debit item "1060: Current deposit", fund debit subsidy "5001: XX bank", and fund debit breakdown "1234: Account No. 1234" are set as the debit (first line), and the fund credit item "3509: Advance payment" is set as the credit (second line). In addition, since the acquired fund calculation category is "1: Calculation amount", the "Amount" is calculated and set as follows: Month 1 amount "10" x acquired calculation amount "1,000,000" x acquired "Funds accounting ratio 01 "1" = 10,000,000. For the "Occurrence date", the budget data's accounting period "56" and month "1" are used as keys to acquire the start of the month "2023 / 04 / 01" from the monthly period master 106b, add the number of months "0: Current month" of "Funds accounting month 01", and set "2023 / 04 / 01".

[0071] For (2), the accounting period is "56", the general account item is "7024: Advertising expenses", and the budget amount for month 1 (April) is "1,000,000". In response to this, data such as that shown in the third and fourth lines of the journal entry data is created. The third line shows the occurrence date "2023 / 05 / 01", the document type "20: Provisional entry for planned cash flow", the debit / credit category "0: Debit", the general account item "3507: Accounts payable", and the amount "1,000,000". The fourth line shows the occurrence date "2023 / 05 / 01", the document type "20: Provisional entry for planned cash flow", the debit / credit category "0: Credit", the general account item "1060: Current deposit", the sub-account item "5001: XX Bank", the sub-account item "1234: Account No. 1234", and the amount "1,000,000".

[0072] Specifically, using the general account item "7024: Advertising expenses" as a key, the following are obtained from the budget acceptance journal entry definition master 106a: debit item "3507: Accounts Payable," credit item "1060: Current Deposit," credit subsidy "5001: XX Bank," credit breakdown "1234: Account No. 1234," amount category "0: Budget," month of appropriation 01 "1: Next month," and rate of appropriation 01 "1."

[0073] The acquired fund debit item "3507: Accounts Payable" is set as the debit (line 3), and the acquired fund credit item "1060: Current Deposit", fund credit assistance "5001: XX Bank", and fund credit breakdown "1234: Account No. 1234" are set as the credit (line 4). In addition, since the acquired fund calculation category is "0: Budget" and fund accounting ratio 01 is "1", the amount of the budget data for month 1 (April) "1,000,000" x fund accounting ratio 01 "1" = 1,000,000 is calculated and set. For the "occurrence date", the budget data's accounting period "56" and monthly number "1" are used as keys to obtain the start of the month "2023 / 04 / 01" from the monthly period master 106b, add the number of months "1: Next month" of "Fund accounting month 01", and set "2023 / 05 / 01". As for (3), it is set in the same manner as (2), so the explanation is omitted.

[0074] For (4), the accounting period is "56", the general account item is "5000: Sales", the sub-account item is "1: Land", and the budget amount for month number 11 (February) is "500,000,000". For this, the data shown in lines 7 to 10 of the journal entry data is created. Since the capital recording month is set to the current month and the following month, two sets of journal entry data are created. The 7th line has the date of occurrence "2024 / 02 / 01", document category "20: Provisional entry for cash flow projection", debit / credit category "0: Debit", general account item "1060: Current deposit", sub-account "5001: XX Bank", sub-detailed account "1234: Account No. 1234", and amount "441,000,000". The 8th line has the date of occurrence "2024 / 02 / 01", document category "20: Provisional entry for cash flow projection", debit / credit category "1: Credit", general account item "1130: Accounts receivable", and amount "441,000,000". The 9th line has the date of occurrence "2024 / 03 / 01", document category "20: Provisional entry for cash flow plans", debit / credit category "0: Debit", general account item "1060: Current deposit", sub-account "5001: XX Bank", sub-detailed account "1234: Account No. 1234", and amount "49,000,000". The 10th line has the date of occurrence "2024 / 03 / 01", document category "20: Provisional entry for cash flow plans", debit / credit category "1: Credit", general account item "1130: Accounts receivable", and amount "49,000,000".

[0075] Specifically, using the general account item "5000: Sales" and sub-account item "1: Land" as keys, the following are obtained from the budget receipt journal definition master 106a: debit account item "1060: Current deposit", debit sub-account "5001: XX Bank", debit breakdown "1234: Account No. 1234", credit account item "1130: Accounts receivable", fund amount category "2: Deduct calculated amount from budget", calculation general account item "KN102: Number of deliveries", calculation amount "1,000,000", fund accounting month 01 "0: Current month", fund accounting ratio 01 "0.9", fund accounting month 02 "1: Next month", and fund accounting ratio 02 "0.1".

[0076] Set the acquired debit account "1060: Current deposit", debit sub-account "5001: XX Bank", and debit breakdown "1234: Account No. 1234" on the debit side (lines 7 and 9), and the acquired credit account "1130: Accounts receivable" on the credit side (lines 8 and 10).

[0077] In addition, the obtained fund calculation category is fund amount category "2: Deduct calculated amount from budget", calculation general account item is "KN102: Number of deliveries", calculation amount is "1,000,000", fund accounting month 01 is "0: Current month", fund accounting ratio 01 is "0.9", fund accounting month 02 is "1: Next month", and fund accounting ratio 02 is "0.1", so the amount for month 11 (February) "500,000,000" - deduction amount (amount "10" of general account item "KN102: Number of deliveries" in the budget data which is calculated as calculation general account item "KN102: Number of deliveries" for the same month x calculation amount "1,000,000") = 490,000,000. Of these, the "Amount" for the current month is calculated as 490,000,000 x current month's capital posting ratio 01 "0.9" = 441,000,000, and set this on lines 7 and 8. The "Amount" for the next month is calculated as 490,000,000 x current month's capital posting ratio 02 "0.1" = 49,000,000, and set this on lines 9 and 10.

[0078] For "Occurrence date", the start of the month "2024 / 02 / 01" is obtained from the monthly period master 106b using the budget data's accounting period "56" and month number "11" as keys, and the number of months for "Funds accounting month 01" "0: current month" and "Funds accounting month 02" "1: next month" are added, and "2024 / 02 / 01" is set on the 7th and 8th lines, and "2024 / 03 / 01" is set on the 9th and 10th lines.

[0079] Note that (5) and (6) can be set in the same manner as (2), so the explanation thereof will be omitted.

[0080] (Update details) The process of creating journal data based on budget data will be described in detail with reference to FIGS. 9A to 9D.

[0081] 1. The budget data is processed in the order of amount 1 to amount 12, and stored in the temporary work of the work table 106c. If amount n≠0, the management month number is updated to n. Figure 9A shows an example of data expanded into the temporary work. The temporary work has the following items: accounting period, general account item, sub-item, sub-sub-detailed item, management month number, and amount. As shown in Figure 9(A), budget data where amount n is not 0 is expanded into the temporary work in the order of amounts 1 to 12.

[0082] 2. The data of the budget acceptance journal entry definition master 106a and the monthly period master 106b is obtained under the following conditions shown in FIG. 9(B). "General Account" in Budget Receipt Journal Definition Master 106a = "General Account" in Temporary Work "Subsidiary subject" of Budget Receipt Journal Definition Master 106a = "Subsidiary subject" of Temporary Work "Subsidiary item" of budget receipt journal definition master 106a = "Subsidiary item" of temporary work "Fiscal period" of monthly period master 106b = "Fiscal period" of temporary work "Monthly number" of monthly period master 106b = "Management monthly number" of temporary work

[0083] 3. Processing is performed starting from the month of fund recording month 01 in the budget acceptance journal entry definition master 106a, and the data is stored (looped) in the journal entry data work of the work table 106c. FIG. 9C shows an example of data expanded in the journal entry data work. The journal entry data work has the following items: general account item, sub-item, sub-item breakdown item, occurrence date, fund debit item, fund debit subsidy, fund debit breakdown, fund credit item, fund credit subsidy, fund credit breakdown, and amount. The data in the temporary work is processed in order for fund recording months 01 to 04 in the budget acceptance journal entry definition master 106a, and the data is stored in the journal entry data work.

[0084] For each item in the journal data work, data is set as follows. For "General account item," set the "General account item" of the temporary work. For "Subsidiary account," set the "Subsidiary account" of the temporary work. For "Subsidiary breakdown item," set the "Subsidiary breakdown item" of the temporary work. For "Occurrence date," set the "Monthly start date" of the monthly period master 106b plus the number of months of "Funds appropriation month 01" of the budget acceptance journal entry definition master 106a. For "Funds debit item," set the "Funds debit item" of the budget acceptance journal entry definition master 106a. For "Funds debit subsidy," set the "Funds debit subsidy" of the budget acceptance journal entry definition master 106a. For "Funds debit breakdown," set the "Funds debit breakdown" of the budget acceptance journal entry definition master 106a. For "Funds credit item," set the "Funds credit item" of the budget acceptance journal entry definition master 106a. "Credit assistance" sets "Credit assistance" of the budget receipt journal entry definition master 106a. "Credit breakdown" sets "Credit breakdown" of the budget receipt journal entry definition master 106a.

[0085] The "amount" is calculated and set according to the "fund amount category" of the budget acceptance journal definition master 106a. If the "fund amount category" is "1: calculated amount", the calculation is "amount" of the temporary work x "calculated amount" of the budget acceptance journal definition master 106a x "fund appropriation ratio 01" of the budget acceptance journal definition master 106a (rounded down to the nearest yen).

[0086] If "Fund amount category" = "2: Deduct calculated amount from budget," the calculation is made as follows: "Amount" of temporary work - (@ Amount to be deducted x "Calculated amount" of budget acceptance journal entry definition master 106a x "Funds appropriation ratio 01" of budget acceptance journal entry definition master 106a) (rounded down).

[0087] If the "fund amount category" is other than the above (0: includes budget), the calculation is made by multiplying the "amount" of the temporary work by the "fund appropriation ratio 01" (rounded down) of the budget acceptance journal entry definition master 106a.

[0088] "@Deduction Amount" is the total of the [Amount] of Temporary Work 2 extracted under the conditions below. Temporary Work 2 is the same table as the temporary work. Temporary Work 2 is a work for expanding and totaling the data extracted under the conditions below, and has the same format as the temporary work. In other words, the temporary work 2 is a work (table) that re-reads the data of the temporary work using the calculated total account item as a key. "Fiscal Year" of temporary work 2 = "Fiscal Year" of temporary work "Management Month Number" of temporary work 2 = "Management Month Number" of temporary work "General Account" in Temporary Work 2 = "Calculation General Account" in Budget Receipt Journal Entry Definition Master 106a From then on, the process is repeated up to funds accounting month 04 ([Funds accounting month 01] and [Funds accounting ratio 01] in the calculation formula are changed to [Funds accounting month n] and [Funds accounting ratio n] according to the [Funds accounting month n] in the loop).

[0089] 4. Store in the journal entry data. Figure 9D is a diagram showing an example of the journal entry data that will be created. Extract in the order of occurrence date > general account item > sub-item > sub-sub-detail item, split the debit and credit into two records so that they can be processed in financial accounting, and set the document classification specified on the control budget acceptance screen in Figure 6. For the "general account item" to "sub-sub-detail item" in the journal entry data, in the case of a debit, set the "debit account item" to "debit breakdown" in the journal entry data work, and in the case of a credit, set the "credit account item" to "credit breakdown" in the journal entry data work.

[0090] (S3: Cash flow transition table creation process) A specific example of the cash flow trend table creation process will be described with reference to Fig. 10. The cash flow trend table creation unit 102c creates a cash flow trend table based on the journal data registered in the storage unit 106a in response to an operator's operation on a cash flow trend table creation screen (not shown) displayed on the monitor 114, for example, and displays and stores the same in the storage unit 106.

[0091] FIG. 10 is a diagram showing an example of a cash flow transition table. In the example shown in the figure, the base month is "2023 / 03". The cash flow transition table includes, for each month, carryover to the previous month, ordinary income (collection of accounts receivable, deposit of advances, ..., total ordinary income), ordinary expenses (expenses of accounts payable, payment of unpaid amounts, ..., total ordinary expenses), ordinary balance, financial balance (loans, repayment of loans, ..., total financial balance), and carryover to the next month.

[0092] As described above, according to this embodiment, the budget acceptance journal entry definition master 106a is input in which general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and their fund accounting ratios are associated and registered, and budget data including the settlement period, general account items including non-accounting items, sub-items, and amounts for each month is input, and the corresponding The system is equipped with a budget acceptance processing unit 102b which, based on budget data, refers to the budget acceptance journal entry definition master using the general account item and sub-account item as keys, and creates journal entry data for the planned cash flow including the occurrence date, debit / credit classification, general account item, sub-account item, sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount. This makes it possible to create provisional journal entries for the planned cash flow with low load and accuracy when importing a budget including non-accounting items.

[0093] [4. 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 contributing to goals 8 and 9 of the SDGs.

[0094] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0095] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0096] 5. 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.

[0097] 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 known methods.

[0098] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0099] Furthermore, with regard to the cash flow schedule creation device 100, the components shown in the figures are merely functional concepts, and the devices do not necessarily have to be physically configured as shown in the figures.

[0100] For example, the processing functions of the cash flow schedule 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 in 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 cash flow schedule 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 a RAM, and constitutes the control unit in cooperation with the CPU.

[0101] In addition, this computer program may be stored in an application program server connected to the financial planning device 100 via any network, and it is also possible to download all or a part of it as needed.

[0102] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0103] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, 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 as multiple modules or libraries, and a program that works 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, may use well-known configurations and procedures.

[0104] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0105] The cash flow schedule creation device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The cash flow schedule creation device 100 may be realized by installing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0106] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to 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. [Explanation of symbols]

[0107] 100 Cash flow forecast creation device 102 Control section 102a Master Maintenance Department 102b Budget Receipt Processing Unit 102c Cash Flow Trend Table Creation Department 102d Screen display control unit 104 Communication interface section 106 Storage section 106a Budget Receipt Journal Definition Master 106b Monthly Period Master 106c Work Table 108 Input / Output Interface Section 112 Input Devices 114 Output Device 300 Network

Claims

1. A cash flow planning device including a control unit, The control unit is The system is configured to be able to access a budget receipt journal entry definition master registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and the fund accounting ratios, a budget acceptance processing means for inputting budget data including a settlement period, general account items including non-accounting items, sub-items, and amounts for each month, and creating journal entry data for a cash flow plan including an occurrence date, a debit / credit category, a general account item, a sub-item, a sub-sub-detailed item, an amount for the target month of the budget data, the fund amount category, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount, based on the budget data, by referring to the budget acceptance journal entry definition master using the general account item and sub-item as keys; A cash flow planning device comprising:

2. The cash flow schedule creation device of claim 1, characterized in that the funds amount category includes "budget", "calculated amount", or "budget minus calculated amount", and the amount of the journal data is calculated by: if the funds amount category is "budget", then the amount of the budget data for the target month x the funds accounting ratio for the funds accounting month; if the funds amount category is "calculated amount", then the amount is calculated by: if the funds amount category is "budget", then the amount of the budget data for the target month x the calculated amount x the funds accounting ratio for the funds accounting month; and if the funds amount category is "budget minus calculated amount", then the amount is calculated by: (amount of the budget data for the target month - (deduction amount calculated by: "amount" of the general account item of the budget data which becomes the calculation general account item for the same month x calculated amount)) x the funds accounting ratio for the funds accounting month.

3. The control unit is It is structured so that monthly period master data that is registered by relating accounting period, month, and monthly start date can be accessed. The cash flow schedule creation device according to claim 1, characterized in that, on the date on which the journal entry data is generated, the budget acceptance processing means obtains the monthly start date from the monthly period master using the accounting period and month of the budget data as keys, and sets the obtained monthly start date to the date obtained by adding the number of months of the fund recording month.

4. 2. A cash flow schedule creation device according to claim 1, wherein the non-accounting items include the number of contracts and the number of deliveries.

5. The control unit further 2. A cash flow schedule creating device according to claim 1, further comprising a cash flow schedule creating means for creating a cash flow schedule based on said journal data.

6. 6. The cash flow schedule creation device according to claim 1, wherein the cash flow schedule creation device is used in the real estate sales industry or the bridal industry.

7. A cash flow planning method executed by an information processing device having a control unit, The control unit is The system is configured to be able to access a budget receipt journal entry definition master registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and the fund accounting ratios, Executed in the control unit, A method for creating a cash flow plan, comprising a budget acceptance processing step of inputting budget data including a fiscal period, a general account item, a sub-item, and an amount for each month, and based on the budget data, referring to the budget acceptance journal entry definition master using the general account item and sub-item as keys, to create journal entry data for a cash flow plan including the date of occurrence, debit / credit classification, a general account item, a sub-item, a sub-detailed item, the amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount.

8. A cash flow plan creation program to be executed by an information processing device having a control unit, The control unit is The system is configured to be able to access a budget receipt journal entry definition master registered in association with general account items including non-accounting items, sub-items, fund debit items, fund debit sub-items, fund debit sub-items, fund credit items, fund credit sub-items, fund credit sub-items, fund amount categories specifying the cash flow of the fund budget, calculation general account items including non-accounting items, calculation amounts, fund accounting months including the current month or the next month, and the fund accounting ratios, In the control unit, A cash flow plan creation program for executing a budget acceptance processing step in which budget data including the fiscal period, general account item, sub-item, and amount for each month is input, and based on the budget data, the general account item and sub-item are used as keys to refer to the budget acceptance journal entry definition master, and journal entry data for the cash flow plan is created including the occurrence date, debit / credit classification, general account item, sub-item, sub-detailed item, amount for the target month of the budget data, the fund amount classification, the fund recording month, the fund recording ratio, and an amount calculated based on the calculation amount.

Images