Accounting support apparatus, accounting support method, and accounting support program

Abstract

To provide an accounting support apparatus, method and program capable of reducing business errors and improving quality and capable of contributing to cash flow.SOLUTION: The accounting support apparatus is provided with a classifying output unit for: specifying, when a possible / impossible type of cancellation is not stored in a sales detail record, a sales subject and a claim subject from an item master in which the sales subject, the claim subject and a special profit subject are registered by product category; classifying a sales amount of the sales detail record by setting an accounting month as the current month in which the sales detail record is updated by a sales determination unit, setting the debits as the specified claim subject and setting the credits as the specified special profit subject; specifying, when the possible / impossible type of cancellation is stored in the sales detail record, the special profit subject and the claim subject from the item master; and classifying the sales amount of the sales detail record by setting the accounting month as the current month in which the sales detail record is updated by the sales determination unit, setting the debits as the specified claim subject and setting the credits as the specified special profit subject.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to an accounting support device, an accounting support method, and an accounting support program. [Background technology]

[0002] Subscription businesses and other fixed-term contract businesses are a business model that has been adopted in many industries in recent years, with many new companies entering the market. However, contract types have become more diverse, and there are cases where a contract is terminated midway, resulting in a debtor arising from a negative receivable, which requires complex accounting entries including accrued accounts, making accounting and billing operations cumbersome.

[0003] However, while there are systems available that can handle simple contract cancellation processing, complex processing, including complex accounting entries, must be done manually, which increases the risk of human error and leads to a decline in the quality of work. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Patent Publication No. 2021-39610 [Patent Document 2] JP 2021-144347 A Summary of the Invention [Problem to be solved by the invention]

[0005] Therefore, the object of the present invention is to provide a new system that can reduce operational errors and improve quality by systematizing accounting entries and the recording of receivables and payables, which vary depending on the service type and contract content, and can ultimately contribute to cash flow management. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the accounting support device of the present invention is an accounting support device including a control unit, and the control unit receives cancellation information including a combination of a cancellation possibility type (cancellation not possible or cancellation possible), a cancellation month, and contract identification information, and after receiving the cancellation information, performs a cancellation specification and a cancellation information setting for all sales detail records having an unsold category, a sales month after the accepted cancellation month, and the accepted contract identification information among the sales detail records that exist in the sales detail information data and include contract identification information, sales month, sales amount, and a sold or unsold category. a cancellation acceptance means for storing a cancellation possibility type indicating that cancellation is not possible midway and, if the accepted cancellation possibility type indicates that cancellation is not possible midway, setting the month following the accepted cancellation month as the sales month, setting the total sales amount of the sales detail records in which the cancellation designation is stored as the sales amount, setting the accepted contract identification information as the contract identification information, storing the accepted cancellation possibility type indicating that cancellation is not possible midway in the sales detail record classified as unsold, and adding the sales detail record to the sales detail data; a sales confirmation means for updating the category of all sales detail records having a portion from an unsold category to a sold category; and when the sales detail records are updated by the sales confirmation means and a cancellation possibility or non-cancellation type is not stored in the sales detail records, identifying the sales account and the credit account of the product category corresponding to the contract identification information of the sales detail records from an item master in which sales accounts, credit accounts and special profit accounts are registered by product category, setting the recording month to the month in which the sales detail records were updated by the sales confirmation means, setting the debit to the specified credit account and setting the credit to a journal output means for journalizing the sales amount of the sales detail record as the identified sales account, and when the sales detail record is updated by the sales determination means and a cancellation possible / non-cancellable type is stored in the sales detail record, identifying from the item master the special profit account and the credit account of the product category corresponding to the contract identification information of the sales detail record, setting the recording month to the month in which the sales detail record was updated by the sales determination means, setting the debit to the identified credit account, and journalizing the sales amount of the sales detail record with the identified special profit account;The present invention is characterized by comprising:

[0007] Furthermore, in the accounting support device according to the present invention, the cancellation acceptance means accepts cancellation information including a billing method type of pre-billing or post-billing in addition to a cancellation possibility type, a cancellation month, and a contract identification information, and if the accepted billing method type is pre-billing and the accepted cancellation possibility type is mid-cancellation possible, further adds to the billing detail information data a billing detail record including contract identification information and a billing amount, in which the accepted contract identification information is the contract identification information and the billing amount is an amount obtained by multiplying by -1 the total sales amount of the sales detail record in which the cancellation specification is stored above, and If mid-contract cancellation is permitted, a cancellation designation is stored in a billing detail record having the accepted contract identification information among the sales detail records containing contract identification information and billing amount present in the billing detail information data, and after storing the cancellation designation in the billing detail record, the accepted contract identification information is made the contract identification information, and the billing detail record has a billing amount obtained by subtracting the total sales amount of the sales detail record in which the cancellation designation is stored from the total billing amount of the billing detail record in which the cancellation designation is stored, and the accepted mid-contract cancellation possible / not possible type is stored in the billing detail record, and the billing detail record is newly added to the billing detail information data.

[0008] In addition, the accounting support device according to the present invention further comprises a settlement receiving means, in which the control unit receives, when the billing amount of the latest billing detail record added by the cancellation receiving means is a negative amount, information of completion of refund of the absolute value of the billing amount, and receives, when the billing amount of the latest billing detail record added by the cancellation receiving means is a positive amount, information of completion of receipt of the billing amount, and when the settlement receiving means receives the refund completion information, the journal entry output means, when the settlement receiving means receives the refund completion information, identifies from the item master a credit item of the product category corresponding to the contract identification information of the billing detail record corresponding to the refund completion information, and outputs the accounting month. The method is characterized in that the accounting month is set to the month in which the receipt was received by the reconciliation acceptance means, the debit is set to the specified receivable item, and the credit is set to a predetermined deposit item, and the absolute value of the billing amount in the billing details record is journalized; and when the reconciliation acceptance means accepts receipt completion information and a cancelable / non-cancellable type that allows mid-contract cancellation is stored in the billing details record corresponding to the receipt completion information, a receivable item of the product category that corresponds to the contract identification information of the billing details record corresponding to the receipt completion information is identified from the item master, and the billing amount in the billing details record is journalized with the accounting month set to the month in which the receipt completion information was received by the reconciliation acceptance means, the debit is set to the specified deposit item, and the credit is set to the specified receivable item.

[0009] In addition, when the reconciliation receiving means of the accounting support device of the present invention receives refund completion information or receipt completion information, the billing amount is set to the billing amount of the latest billing detail record corresponding to the refund completion information or receipt completion information, and a deposit reconciliation record with the current month as the deposit month is newly added to the deposit reconciliation data.

[0010] Furthermore, in the accounting support device according to the present invention, after updating the sales detail record to the sold category, if the advance receipt balance of the latest sales balance record corresponding to the contract identification information of the updated sales detail record among the sales balance records in the sales detail balance data, which include the target month, contract identification information, accounts receivable balance, and advance receipt balance, is 0, and if there is no deposit reconciliation record in the deposit reconciliation data which has the current month as the deposit month, the sales confirmation means determines the accounts receivable balance as the amount obtained by adding the accounts receivable balance of the latest sales balance record to the sales amount of the updated sales detail record, and A sales balance record that differs from the latest sales balance record in that the current month is the target month is newly added to the sales detail balance data, and if a deposit reconciliation record with the current month as the deposit month exists in the deposit reconciliation data, the accounts receivable balance is determined by adding the sales amount in the updated sales detail record to the accounts receivable balance in the latest sales balance record, and further subtracting the invoice amount in the deposit reconciliation record with the current month as the deposit month, and a sales balance record that differs from the latest sales balance record in that the current month is the target month is newly added to the sales detail balance data.

[0011] In addition, the accounting support device of the present invention is characterized in that, after updating the sales detail record to the sold category, the sales confirmation means, when the advance payment balance of the latest sales balance record corresponding to the contract identification information of the updated sales detail record among the sales balance records in the sales detail balance data, which include the target month, contract identification information, accounts receivable balance, and advance payment balance, exceeds 0, and the amount obtained by subtracting the sales amount of the updated sales detail record from the advance payment balance is 0 or more, sets the amount as the advance payment balance, and adds a new sales balance record to the sales detail balance data that differs from the latest sales balance record in that the current month is the target month, and when the amount obtained by subtracting the sales amount of the updated sales detail record from the advance payment balance is less than 0, sets 0 as the advance payment balance, adds the amount that is less than the accounts receivable balance of the latest sales balance record, and adds a new sales balance record to the sales detail balance data that differs from the latest sales balance record in that the current month is the target month.

[0012] In addition, the accounting support device of the present invention is characterized in that, in addition to sales items, receivable items, and special profit items, advance receipt items are registered by product category in the item master, and when the advance receipt balance of the sales balance record added to the sales detail balance data by the sales confirmation means exceeds 0, the journal entry output means identifies from the item master the receivable item and advance receipt item of the product category corresponding to the contract identification information of the sales balance record, journalizes the advance receipt balance of the sales balance record with the current month as the accounting month, the identified receivable item as the debit, and the identified advance receipt item as the credit, and reverse journalizes the advance receipt balance of the sales balance record with the accounting month set to the month following the current month, the identified advance receipt item as the debit, and the identified receivable item as the credit.

[0013] Furthermore, an accounting support method according to the present invention is an accounting support method executed in an accounting support device having a control unit, and the control unit receives cancellation information including a combination of a cancellation possibility type (cancellation not possible or cancellation possible), a cancellation month, and contract identification information, and after receiving the cancellation information, among the sales detail records that exist in the sales detail information data and include contract identification information, sales month, sales amount, and a sold or unsold classification, cancels the cancellation specification and the accepted cancellation information for all sales detail records that have an unsold classification, a sales month after the accepted cancellation month, and the accepted contract identification information. a cancellation acceptance step in which, if the accepted cancellation acceptance type is non-cancellable, the month following the accepted cancellation month is set as the sales month, the total sales amount of the sales detail records in which the cancellation specification is stored as above is set as the sales amount, the accepted contract identification information is set as the contract identification information, the accepted non-cancellable cancellation type is stored in the sales detail record classified as unsold, and the sales detail record is newly added to the sales detail data; a sales confirmation step for updating all sales detail records having a category from an unsold category to a sold category; and if the sales detail records have been updated by the sales confirmation step and a cancellation possibility / non-cancellation category is not stored in the sales detail records, a sales account and a credit account of the product category corresponding to the contract identification information of the sales detail records are identified from an item master in which sales accounts, credit accounts, and special profit accounts are registered by product category, and the sales amount of the sales detail records is journalized with the recording month being the month in which the sales detail records were updated by the sales confirmation step, the debit being the identified credit account, and the credit being the identified sales account; if the sales detail records have been updated by the sales confirmation step and a cancellation possibility / non-cancellation category is stored in the sales detail records, a special profit account and a credit account of the product category corresponding to the contract identification information of the sales detail records are identified from the item master, and the sales amount of the sales detail records is journalized with the recording month being the month in which the sales detail records were updated by the sales confirmation step, the debit being the identified credit account, and the credit being the identified special profit account.and a journal output step.

[0014] The accounting support program according to the present invention is an accounting support program to be executed by an accounting support device having a control unit, and receives cancellation information including a combination of a cancellation possibility type (cancellation not allowed or cancellation allowed), a cancellation month, and contract identification information for execution by the control unit, and after receiving the cancellation information, among the sales detail records that exist in the sales detail information data and include contract identification information, sales month, sales amount, and a sold or unsold classification, for all sales detail records that have an unsold classification, a sales month after the accepted cancellation month, and the accepted contract identification information, a cancellation acceptance step for storing the cancellation designation and the accepted cancellation possibility type, and if the accepted cancellation possibility type is that cancellation is not possible midway, further setting the month following the accepted cancellation month as the sales month, setting the total sales amount of the sales detail records in which the cancellation designation is stored as above as the sales amount, setting the accepted contract identification information as the contract identification information, storing the accepted cancellation possibility type of not being able to cancel midway in the sales detail record classified as unsold, and then adding the sales detail record to the sales detail data; a sales confirmation step of updating the unsold category to a sold category for all sales detail records in which a cancellation possible / non-cancellable category is not stored and which have an unsold category; and if the sales detail record has been updated by the sales confirmation step and no cancellation possible / non-cancellable category is stored in the sales detail record, a sales account and a credit account for the product category corresponding to the contract identification information of the sales detail record are identified from an item master in which sales accounts, credit accounts, and special profit accounts are registered by product category, and the sales amount of the sales detail record is journalized with the accounting month being the current month in which the sales detail record was updated by the sales confirmation step, the debit being the identified credit account, and the credit being the identified sales account; if the sales detail record has been updated by the sales confirmation step and a cancellation possible / non-cancellable category is stored in the sales detail record, a special profit account and a credit account for the product category corresponding to the contract identification information of the sales detail record are identified from the item master, and the accounting month being the current month in which the sales detail record was updated by the sales confirmation step, the debit being the identified credit account, and the credit being the identified special profit account.and a journal output step of journalizing the sales amount of the sales detail record. Effect of the Invention

[0015] According to the system of the present invention, accounting entries and the recording of receivables and payables are systematized, which vary depending on the service type and contract content, which can lead to a reduction in operational errors and improved quality, and ultimately contribute to cash flow. [Brief description of the drawings]

[0016] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. [Figure 2A] FIG. 2A is a diagram illustrating an example of the flow of information processing when cancellation information is received in one embodiment. [Figure 2B] FIG. 2B is a diagram illustrating an example of the flow of information processing at the end of the month in one embodiment. [Figure 2C] FIG. 2C is a diagram showing an example of the flow of information processing when refund completion information or receipt completion information is received in one embodiment. [Diagram 3] FIG. 3 is a diagram illustrating an example of the product master and the item master according to an embodiment. [Figure 4] FIG. 4 is a diagram showing an example of each data item before the termination (January 20X4) of a contract in which the billing method is advance billing in one embodiment. [Figure 5A] FIG. 5A is a diagram showing an example of each data at the time of receiving cancellation information (received in January 20X4) of a contract that cannot be cancelled midway and the billing method is advance billing in one embodiment. [Figure 5B] FIG. 5B is a diagram showing an example of each data item at the end of the first month (the end of January 20X4) after receipt of cancellation information for a contract that is non-cancellable and has an advance billing method in one embodiment. [Figure 5C]FIG. 5C is a diagram showing an example of each data item at the end of the following month (the end of February 20X4) after receipt of cancellation information for a contract that is non-cancellable and has an advance billing method in one embodiment. [Figure 6A] FIG. 6A is a diagram showing an example of each data at the time of receiving cancellation information (received in January 20X4) of a contract that is cancelable midway and the billing method is advance billing in one embodiment. [Figure 6B] FIG. 6B is a diagram showing an example of each data item at the end of the first month (the end of January 20X4) after receipt of cancellation information for a contract that is cancelable midway and in which the billing method is advance billing in one embodiment. [Figure 6C] FIG. 6C is a diagram showing an example of each data at the time of receiving refund completion information (received in February 20X4) for a contract that allows mid-contract cancellation and has an advance billing method in one embodiment. [Figure 7] FIG. 7 is a diagram showing an example of each data item before the termination (January 20X4) of a contract in which the billing method is deferred billing in one embodiment. [Figure 8A] FIG. 8A is a diagram showing an example of each data at the time of receiving cancellation information (received in January 20X4) of a contract that cannot be cancelled midway and the billing method is deferred billing in one embodiment. [Figure 8B] FIG. 8B is a diagram showing an example of each data item at the end of the first month (the end of January 20X4) after receipt of cancellation information for a contract that is non-cancellable and has a deferred billing method in one embodiment. [Figure 8C] FIG. 8C is a diagram showing an example of each data at the time of receiving completion information (received in February 20X4) of receipt of a contract that is non-cancellable midway and the billing method is deferred billing in one embodiment. [Figure 8D] FIG. 8D is a diagram showing an example of each data item at the end of the following month (the end of February 20X4) after receipt of cancellation information for a contract that is non-cancellable and has a deferred billing method in one embodiment. [Figure 9A] FIG. 9A is a diagram showing an example of each data at the time of receiving cancellation information (received in January 20X4) of a contract that allows mid-contract cancellation and has a deferred billing method in one embodiment. [Figure 9B] FIG. 9B is a diagram showing an example of each data item at the end of the first month (the end of January 20X4) after receipt of cancellation information for a contract that is cancelable midway and the billing method is deferred billing in one embodiment. [Figure 9C] FIG. 9C is a diagram showing an example of each data at the time of receiving completion information (received in February 20X4) of receipt of a contract that allows mid-contract cancellation and has a deferred billing method in one embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0017] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0018] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment including the accounting support device of the present invention will be described with reference to Fig. 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized with the configuration of this embodiment. Also, in the following description of the configuration, duplicated descriptions may be omitted.

[0019] 1 is a block diagram showing an example of the configuration of a PC 100. The PC 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is communicably connected to a server 200 (e.g., a Web server, etc.) that stores various data (e.g., each data item stored in the storage unit 106, which may be described later) via a network 300 (e.g., the Internet, an intranet, a LAN (Local Area Network), etc.).

[0020] The components of the PC 100 are communicatively connected via any communication path.

[0021] In addition, PC 100 may be, for example, a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0022] The control unit 102 is a CPU or the like that performs overall control of the PC 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0023] The control unit 102 conceptually includes, in terms of functions, a cancellation acceptance unit 102a, a sales determination unit 102b, an accounting output unit 102c, a settlement acceptance unit 102d, and a billing determination unit 102e.

[0024] The cancellation acceptance unit 102a accepts cancellation information including a combination of the cancellation type, the cancellation month, and the contract identification information.

[0025] The cancellation type includes a cancellation possibility type, i.e., non-cancellable or cancelable during the contract, and a billing method type, i.e., pre-billing or post-billing. The contract identification information is information for identifying a contract, and differs for each contract. For example, the contract identification information may be in the form of an identifier such as a contract number, a contract ID, or a contract CD.

[0026] After accepting the cancellation information, the cancellation acceptance unit 102a stores the accepted cancellation month and the accepted cancellation type (including whether or not cancellation is possible, the billing method type, etc.) in the contract basic information record having the accepted contract identification information that exists in the contract basic information data.

[0027] The basic contract information record present in the basic contract information data stores basic information regarding the contract, such as the contract identification information, contracting party information (such as the name of the contracting party), and contract period, and can optionally store the cancellation month, cancellation type (including whether or not cancellation is possible, billing method type, etc.).

[0028] After accepting the cancellation information, the cancellation acceptance unit 102a stores the cancellation designation and the accepted cancellation type (including whether or not cancellation is possible, billing method type, etc.) in all sales detail records present in the sales detail information data that have an unsold category, a sales month after the accepted cancellation month, and the accepted contract identification information.

[0029] A cancellation designation is classification information that indicates that the contents of the sales detail record or billing detail record in which it is stored have become invalid due to cancellation.

[0030] The sales detail records in the detailed sales information data store information such as contract identification information, sales month, sales amount excluding tax, sales consumption tax amount, sales amount (sales amount including tax), sales category (whether sold or unsold), and it is also possible to optionally store cancellation information and cancellation type.

[0031] If the accepted cancellation type (cancellation possible / not cancelable type) is non-cancellable, the cancellation acceptance unit 102a further sets the month following the accepted cancellation month as the sales month, sets the total sales amount of the sales detail records in which the cancellation specification is stored above as the sales amount, sets the accepted contract identification information as the contract identification information, stores the accepted non-cancellable cancellation type (cancellation possible / not cancelable type) in the sales detail record classified as unsold, and adds the sales detail record to the new sales detail information data.

[0032] The newly added sales detail record does not contain a cancellation specification. Therefore, by storing a cancellation specification in the sales detail record for the sales month after the cancellation month, the content of the cancellation specification is invalidated, and the sales amount is added up and a new sales detail record with the month following the cancellation month is added as the sales month, replacing the sales detail record.

[0033] If the accepted cancellation type (cancellation possible / impossible type) is mid-cancellation possible, the cancellation acceptance unit 102a does not add a new sales detail record to the sales detail information data.

[0034] If the accepted cancellation type (billing method type) is pre-billing and the accepted cancellation allowance type is mid-cancellation allowable, the cancellation acceptance unit 102a further adds to the billing detail information data a billing detail record including contract identification information and billing amount, where the accepted contract identification information is the contract identification information and the billing amount is the sum of the sales amounts of the sales detail records that stored the cancellation specification above multiplied by minus 1. The payment classification (classification of whether paid or unpaid) of the newly added billing detail record is the unpaid classification.

[0035] The billing detail record in the billing detail information data stores the contract identification information, billing month, billing amount excluding tax, billed consumption tax amount, billing amount (billing amount including tax), payment classification (whether paid or not), etc., and it is also possible to optionally store cancellation specifications and cancellation types.

[0036] When the accepted cancellation type (billing method type) is pre-billing and the accepted cancellation possibility type is mid-cancellation impossible, the cancellation acceptance unit 102a does not add a new billing detail record to the billing detail information data.

[0037] If the accepted cancellation type (billing method type) is deferred billing, the cancellation acceptance unit 102a further stores the cancellation specification in a billing detail record that has a billing month after the accepted cancellation month and the accepted contract identification information, among the sales detail records that exist in the billing detail information data and include contract identification information and billing amount.

[0038] If the accepted cancellation type (billing method type) is deferred billing, and the accepted cancellation type (cancellation possible / not possible type) is mid-contract cancelable, the cancellation accepting unit 102a stores the cancellation specification in a billing details record, then sets the month following the accepted cancellation month as the billing month, sets the accepted contract identification information as the contract identification information, and stores the accepted mid-contract cancelable cancellation type (cancellation possible / not possible type) in a billing details record whose billing amount is the total billing amount in the billing details record in which the cancellation specification is stored minus the total sales amount in the sales details record in which the cancellation specification is stored, and then newly adds the billing details record to the billing information data. The payment classification of the newly added billing details record is the unpaid classification.

[0039] If the accepted cancellation type (billing method type) is deferred billing, and the accepted cancellation type (cancellation possible / not possible type) is not mid-cancellation possible, the cancellation acceptance unit 102a stores the cancellation specification in the billing details record, then sets the month following the accepted cancellation month as the billing month, sets the accepted contract identification information as the contract identification information, and sets the total billing amounts of the billing details records in which the cancellation specification is stored as the billing amount, stores the accepted mid-cancellation possible cancellation type (cancellation possible / not possible type), and adds the billing details record to the billing detail information data.The payment classification of the newly added billing details record is the unpaid classification.

[0040] The newly added billing details record does not contain a cancellation specification. Therefore, by storing a cancellation specification in the billing details record for the billing month after the cancellation month, the content of the record is invalidated, and a new billing details record with the month following the cancellation month is added to replace the billing details record.

[0041] The sales confirmation unit 102b updates each month (for example, at the end of each month) all sales detail records in the sales detail information data that have a sales month of the current month, no cancellation specification stored, and an unsold category from an unsold category to a sold category.

[0042] When a sales detail record is updated by the sales determination unit 102b and the cancellation type (including cancellation possible / not possible type, billing method type, etc.) is not stored in the sales detail record, the journal output unit 102c identifies from the item master the sales account and credit account of the product category corresponding to the contract identification information of the sales detail record, and journalizes the sales amount of the sales detail record by setting the recording month to the month in which the sales detail record was updated by the sales determination means, the debit to the identified credit account, and the credit to the identified sales account.

[0043] When a sales detail record is updated by the sales determination unit 102b and a cancellation type (including cancellation possible / not possible type, billing method type, etc.) is stored in the sales detail record, the journal output unit 102c identifies from the item master the special profit item and the credit item of the product category corresponding to the contract identification information of the sales detail record, and journalizes the sales amount of the sales detail record by setting the recording month to the month in which the sales detail record was updated by the sales determination means, the debit to the identified credit item, and the credit to the identified special profit item.

[0044] In the item master, sales accounts, receivable accounts, special profit accounts and advance receipt accounts are registered by product category, and these accounts are indirectly linked to contract identification information via the product category (for example, via the product master in which product categories are registered by product, sales detail information records present in the sales detail information data in which product identification information is registered, sales balance records present in the sales detail balance data, etc.).

[0045] In the product master, product identification information, product names, and product categories that may span multiple products are registered for each product identification information. Product identification information is information that identifies a product, and differs for each product. For example, it can be in the form of an identifier such as a product number, product ID, or product CD.

[0046] The sales detail information records present in the sales detail information data store contract identification information, product identification information, product name, detail period, sales form, billing form, sales amount excluding tax, sales consumption tax amount, and sales amount (sales amount including tax).

[0047] The sales balance record present in the sales detail balance data stores contract identification information, target month, product identification information, accounts receivable balance, advance payment balance, and the like.

[0048] The sales determination unit 102b, after updating the sales detail record to the sold category each month (for example, at the end of each month), if the advance payment balance of the latest sales balance record in the sales detail balance data corresponding to the contract identification information of the updated sales detail record is zero, and there is no deposit reconciliation record in the deposit reconciliation data with the current month as the deposit month, sets the accounts receivable balance to the amount calculated by adding the accounts receivable balance of the latest sales balance record to the sales amount of the updated sales detail record, and adds a new sales balance record to the sales detail balance data that differs from the latest sales balance record in that the target month is the current month.

[0049] The sales determination unit 102b, after updating the sales detail record to the sold category each month (for example, at the end of each month), if the advance payment balance of the latest sales balance record in the sales detail balance data corresponding to the contract identification information of the updated sales detail record is zero, and if there is a deposit reconciliation record in the deposit reconciliation data with the current month as the deposit month, sets the accounts receivable balance to the amount obtained by adding the sales amount of the updated sales detail record to the accounts receivable balance of the latest sales balance record, minus the invoice amount of the deposit reconciliation record with the current month as the deposit month, and adds a new sales balance record to the sales detail balance data that differs from the latest sales balance record in that the current month is the target month.

[0050] The sales determination unit 102b, after updating the sales detail record to the sold category each month (for example, at the end of each month), if the advance payment balance of the latest sales balance record in the sales balance record in the sales detail balance data corresponding to the contract identification information of the updated sales detail record exceeds 0, and the amount obtained by subtracting the sales amount of the updated sales detail record from the advance payment balance is 0 or more, the sales determination unit 102b sets the amount as the advance payment balance and adds a new sales balance record to the sales detail balance data that differs from the latest sales balance record in that the target month is the current month.

[0051] The sales determination unit 102b, after updating the sales detail record to the sold category each month (for example, at the end of each month), if the advance payment balance of the latest sales balance record in the sales balance record in the sales detail balance data corresponding to the contract identification information of the updated sales detail record exceeds 0, and the amount obtained by subtracting the sales amount of the updated sales detail record from the advance payment balance is less than 0, sets the advance payment balance to 0, adds the amount by which it falls short to the accounts receivable balance of the latest sales balance record, and adds a new sales balance record to the sales detail balance data that differs from the latest sales balance record in that the target month is the current month.

[0052] If the advance payment balance of a sales balance record added to the sales detail balance data by the sales confirmation unit 102b exceeds 0, the journal entry output unit 102c identifies from the item master the credit item and advance payment item of the product category corresponding to the contract identification information of the sales balance record, journalizes the advance payment balance of the sales balance record with the current month as the accounting month, the identified credit item as the debit, and the identified advance payment item as the credit, and reverse journalizes the advance payment balance of the sales balance record with the month following the current month as the accounting month, the identified advance payment item as the debit, and the identified credit item as the credit.

[0053] When the advance payment balance of a sales balance record added to the sales detail balance data by the sales finalization unit 102b is zero, the journalization output unit 102c does not journalize the advance payment balance of the sales balance record.

[0054] If the billing amount in the latest billing detail record added by the cancellation receiving unit 102a is a negative amount, the settlement receiving unit 102d receives information on the completion of refund of the absolute value of the billing amount.

[0055] When the repayment reception unit 102d receives refund completion information, the repayment reception unit 102d sets the billing amount to the billing amount in the latest billing detail record corresponding to the refund completion information, and adds a new deposit repayment record with the current month as the deposit month to the deposit repayment data.

[0056] The payment reconciliation records present in the payment reconciliation data store contract identification information, billing amount, and payment month.

[0057] When the settlement receiving unit 102d receives the refund completion information, the billing finalizing unit 102e updates the unpaid category in the latest billing detail record having the unsold category corresponding to the refund completion information to a paid category.

[0058] When the reconciliation receiving unit 102d receives information about the completion of a refund, the journal output unit 102c identifies from the item master the credit item of the product category that corresponds to the contract identification information of the latest billing details record that corresponds to the refund completion information, and journalizes the absolute value of the billing amount of the billing details record, with the accounting month being the month in which the reconciliation receiving unit 102d received the refund completion information, the debit being the identified credit item, and the credit being a predetermined deposit item.

[0059] The billing finalization unit 102e adds a new sales balance record to the sales statement balance data, which differs from the latest sales balance record in that the advance payment balance has been set to "0." The target month of the newly added sales balance record is the month in which the repayment completion information was received by the reconciliation receiving unit 102d.

[0060] If the billing amount in the latest billing detail record added by the cancellation receiving unit 102a is a positive amount, the settlement receiving unit 102d receives information indicating completion of receipt of the billing amount.

[0061] When the reconciliation reception unit 102d receives information about the completion of receipt, the reconciliation reception unit 102d sets the billing amount to the billing amount in the latest billing detail record corresponding to the receipt completion information, and adds a new deposit reconciliation record with the current month as the month of receipt to the deposit reconciliation data.

[0062] When the settlement receiving unit 102d receives receipt completion information, the billing finalizing unit 102e updates the unpaid category in the latest billing detail record having the unsold category corresponding to the receipt completion information to a paid category.

[0063] When the settlement receiving unit 102d receives the receipt completion information and the billing details record corresponding to the receipt completion information stores a cancellation type that does not allow cancellation midway (cancellation possible / impossible type), the journal output unit 102c does not journalize the billing amount of the billing details record. In addition, the journal output unit 102c does not add a sales balance record to the sales statement balance data.

[0064] When the reconciliation reception unit 102d receives receipt completion information and the billing details record corresponding to the receipt completion information stores a cancellation type that allows cancellation mid-contract (cancellation possible or not), the journal entry output unit 102c identifies from the item master the receivable item of the product category that corresponds to the contract identification information of the billing details record corresponding to the receipt completion information, and journalizes the billing amount of the billing details record by setting the accounting month to the month when the reconciliation reception unit 102d received the receipt completion information, setting the debit to a predetermined deposit item, and setting the credit to the identified receivable item.

[0065] The billing finalization unit 102e adds a new sales balance record to the sales detail balance data, which differs from the latest sales balance record in that the accounts receivable balance has been set to "0." The target month of the newly added sales balance record is the month in which the settlement acceptance unit 102d accepted the receipt completion information.

[0066] The communication interface unit 104 communicatively connects the PC 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.

[0067] 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, optical disks, etc. can be used as the storage unit 106.

[0068] The memory unit 106 conceptually includes a product master memory unit 106a, an item master memory unit 106b, a basic contract information data memory unit 106c, a sales detail information data memory unit 106d, detailed sales information data memory unit 106e, detailed billing information data memory unit 106f, a deposit reconciliation data memory unit 106g, a sales detail balance data memory unit 106h, and an accounting data memory unit 106i.

[0069] The product master storage unit 106a stores product master data. The item master storage unit 106b stores item master data. The contract basic information data storage unit 106c stores contract basic information data. The sales statement information data storage unit 106d stores sales statement information data. The sales statement information data storage unit 106d stores sales statement information data. The sales detailed information data storage unit 106e stores sales detailed information data. The billing detailed information data storage unit 106f stores billing detailed information data. The deposit reconciliation data storage unit 106g stores deposit reconciliation data. The sales statement balance data storage unit 106h stores sales statement balance data. The journal data storage unit 106i stores journal data. The journal data stores journal records consisting of an accounting month, a debit, and a credit.

[0070] An input device 400 and an output device 500 are connected to the input / output interface unit 108. The output device 400 includes display devices such as a display and a projector, audio devices such as a speaker, printing devices such as a printer, and devices that allow downloading in a data file format. The data file format may be a file format known in the art, such as PDF, CSV, a document file, a spreadsheet file, or a text file. The input device 500 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function.

[0071] [2. Specific Examples] Hereinafter, the information processing from cancellation acceptance by the accounting support device according to the present invention will be described using a specific example with reference to FIGS. 2A to 9C.

[0072] 2A is a diagram showing the flow of information processing when cancellation information is received in this specific example. The information processing when cancellation information is received will be briefly described with reference to FIG. 2A.

[0073] The cancellation acceptance unit 102a accepts cancellation information including a combination of the cancellation month, cancellation type, and contract identification information (S101), and after accepting the cancellation information, stores the cancellation type in the contract basic information record (S102), and stores the cancellation designation and cancellation type in the sales detail record for the sales month after the accepted cancellation month (S103).

[0074] In addition, if the cancellation type's cancellation possibility type is "cancellation midway not permitted" (S104-YES), the cancellation acceptance unit 102a adds a new sales detail record storing the cancellation type (S105), but if the cancellation type's cancellation possibility type is "cancellation midway permitted" (S104-NO), no sales detail record is added.

[0075] In addition, if the billing method type of the cancellation type is "billing in advance" (S106-YES) and the cancellation possibility type is "cancellation possible during contract" (S107-YES), the cancellation acceptance unit 102a sets the billing amount to the sum of the sales amounts of the sales detail records that store the cancellation specification multiplied by minus 1, and adds the billing detail record that stores the cancellation type (S108).

[0076] On the other hand, if the billing method type of the cancellation type is "post-billing" (S106-NO), the cancellation acceptance unit 102a stores the cancellation designation and cancellation type in the billing details record (S109), and further, if the cancellation possibility type of the accepted cancellation type is "cancellation possible during the contract" (S110-YES), it adds a new billing details record with a billing amount equal to the total billing amount of the billing details record in which the cancellation designation is stored minus the total sales amount of the sales detail record in which the cancellation designation is stored (S111).On the other hand, if the cancellation possibility type is "cancellation not possible during the contract" (S110-NO), it adds a new billing details record with the total billing amount of the billing details record in which the cancellation designation is stored as is (S112).

[0077] 2B is a diagram showing the flow of information processing at the end of the month in this specific example. The information processing at the end of the month will be briefly described with reference to FIG. 2B.

[0078] At the end of the month, the sales determination unit 102b updates the sales category of the sales detail record whose sales month is the current month to the sold category "sold" (S201).

[0079] If the cancellation type is not stored in the updated sales detail record (S202-YES), the accounting output unit 102c identifies the sales account and credit account corresponding to the sales detail record from the item master (S203a), and performs sales accounting for the sales amount of the sales detail record using the sales account and credit account (S204a).On the other hand, if the cancellation type is stored in the updated sales detail record (S202-NO), the accounting output unit 102c identifies the special profit account and credit account corresponding to the sales detail record from the item master (S203b), and performs sales accounting for the sales amount of the sales detail record using the special profit account and credit account (S204b).

[0080] In addition, the sales finalization unit 102b adds a new sales balance record (S205).

[0081] If the advance payment balance of the added sales balance record exceeds "0" (S206-YES), the account receivable item and advance payment item corresponding to the sales balance record are identified from the item master (S207), and a transfer entry is made for the advance payment balance of the sales balance record using the account receivable item and advance payment item (S208).On the other hand, if the advance payment balance is "0" (S206-NO), no transfer entry is made.

[0082] 2C is a diagram showing the flow of information processing when the refund completion information or the receipt completion information is received in this specific example. The information processing when the refund completion information or the receipt completion information is received will be briefly described with reference to FIG. 2C.

[0083] If the billing amount in the latest billing details record is negative (S301-YES) and the reconciliation receiving unit 102d receives information that a refund of the absolute value of that billing amount has been completed (S302a), the reconciliation receiving unit 102d adds a new payment reconciliation record for the billing amount in the latest billing details record (S303a) and updates the payment classification in the billing details record to the "paid" classification, indicating that payment has been made (S304a).

[0084] The journal output unit 102c identifies the credit item corresponding to the billing detail record from the item master (S306a), and performs a deposit journal entry for the absolute value of the billing amount in the billing detail record using the credit item and the preset deposit item (S307a). In addition, the billing finalization unit 102e adds a new sales balance record with "0" as the advance payment balance (S308a).

[0085] On the other hand, if the billing amount in the latest billing details record is positive (S301-NO) and information that the billing amount has been received is completed (S302b), the settlement reception unit 102d adds a new payment settlement record for the billing amount in the latest billing details record (S303b), and updates the payment classification in the billing details record to the "paid" classification, indicating that the payment has been made (S304b).

[0086] If the updated billing details record contains a cancellation type of "cancellation allowed" (S305b-YES), the journal output unit 102c identifies the credit item corresponding to the billing details record from the item master (S306b), and performs a deposit journal entry for the absolute value of the billing amount in the billing details record using the credit item and a preset deposit item (S307b). The billing finalization unit 102e also adds a new sales balance record with "0" as the accounts receivable balance (S308b). On the other hand, if the updated billing details record contains a cancellation type of "cancellation not allowed" (S305b-NO), the billing amount in the billing details record is not deposited, and a sales balance record is not added to the sales statement balance data.

[0087] 3 is a diagram showing the product master and item master in this specific example. In the product master in this specific example, product CD (product identification information), product name, and product category 01 that may span multiple products are registered for each product CD. In the product master in this specific example, product category 01, sales account, credit account, special profit account, and advance payment account are registered for each product category 01.

[0088] FIG. 4 is a diagram showing each piece of data before the termination (January 20X4) of a contract in which the billing method in this specific example is advance billing.

[0089] Figure 5A is a diagram showing each piece of data at the time of receiving cancellation information (received in January 20X4) for a contract in this specific example that does not allow cancellation midway and the billing method is advance billing, Figure 5B is a diagram showing each piece of data at the end of the first month (end of January 20X4) after receiving cancellation information for a contract in this specific example that does not allow cancellation midway and the billing method is advance billing, and Figure 5C is a diagram showing each piece of data at the end of the following month (end of February 20X4) after receiving cancellation information for a contract in this specific example that does not allow cancellation midway and the billing method is advance billing.

[0090] Figure 6A is a diagram showing each piece of data at the time of receiving cancellation information (received in January 20X4) for a contract in this specific example that allows for mid-contract cancellation and has a billing method of advance billing, Figure 6B is a diagram showing each piece of data at the end of the first month after receiving cancellation information (end of January 20X4) for a contract in this specific example that allows for mid-contract cancellation and has a billing method of advance billing, and Figure 6C is a diagram showing each piece of data at the time of receiving refund completion information (received in February 20X4) for a contract in this specific example that allows for mid-contract cancellation and has a billing method of advance billing.

[0091] FIG. 7 is a diagram showing each piece of data before the contract in which the billing method in this specific example is deferred billing (January 20X4) is terminated.

[0092] Figure 8A is a diagram showing each piece of data at the time of receiving cancellation information (received in January 20X4) for a contract in this specific example that does not allow cancellation midway and the billing method is deferred billing, Figure 8B is a diagram showing each piece of data at the end of the first month (end of January 20X4) after receiving cancellation information for a contract in this specific example that does not allow cancellation midway and the billing method is deferred billing, Figure 8C is a diagram showing each piece of data at the time of receiving completion information (received in February 20X4) for a contract in this specific example that does not allow cancellation midway and the billing method is deferred billing, and Figure 8D is a diagram showing each piece of data at the end of the following month (end of February 20X4) after receiving cancellation information for a contract in this specific example that does not allow cancellation midway and the billing method is deferred billing.

[0093] Figure 9A is a diagram showing each piece of data at the time of receiving cancellation information (received in January 20X4) for a contract in this specific example that is terminateable midway and has a billing method of deferred billing, Figure 9B is a diagram showing each piece of data at the end of the first month after receiving cancellation information (end of January 20X4) for a contract in this specific example that is terminateable midway and has a billing method of deferred billing, and Figure 9C is a diagram showing each piece of data at the time of receiving completion information (received in February 20X4) for a contract in this specific example that is terminateable midway and has a billing method of deferred billing.

[0094] The basic contract information data in this specific example stores the contract number (contract identification information), contracting party (name of contracting party), and contract period, and there is a basic contract information record that can store the cancellation month, cancellation type (including whether or not cancellation is possible, billing method type, etc.).

[0095] In this specific example, the sales detail information data includes a sales detail information record that stores the contract number (contract identification information), detail number, product CD (product identification information), product (product name), detail period, sales type, billing type, base amount (sales amount excluding tax), consumption tax amount (sales consumption tax amount), and amount including tax (sales amount, i.e., sales amount including tax).

[0096] The sales detail information data in this specific example stores the contract number (contract identification information), line number, detailed number, sales month, base amount (sales amount excluding tax), consumption tax amount (sales consumption tax amount), tax-included amount (sales amount, i.e. sales amount including tax), sales category (whether sold or unsold), etc., and there is a sales detail record in which it is possible to optionally store the cancellation category (cancellation designation) and cancellation type.

[0097] The billing detail information data in this specific example stores the contract number (contract identification information), line number, detailed number, base amount (amount billed excluding tax), consumption tax amount (amount of billed consumption tax), amount including tax (amount billed, i.e. amount billed including tax), and payment classification (classification of whether paid or not). There is also a billing detail record in which it is possible to optionally store the cancellation classification (cancellation designation) and cancellation type.

[0098] The deposit reconciliation data in this specific example includes a deposit reconciliation record that stores the deposit reconciliation number, contract number (contract identification information), detail number, billing detail number, month of deposit, and amount including tax (billing amount, i.e., billing amount including tax).

[0099] The sales detail balance data in this specific example includes a sales balance record that stores the target year and month (target month), contract number (contract identification information), detail number, product CD (product identification information), accounts receivable balance, and advance payment balance.

[0100] The journal entry data stores journal entry records consisting of the accounting month, debits, and credits.

[0101] As shown in Figures 4 and 7, the contract basic information records of the contract basic information data before the contract was terminated (January 20X4) do not store the cancellation month or cancellation type. Also, in the sales detail information data before the contract was terminated (January 20X4), the main amount, consumption tax amount, and tax-inclusive amount of the sales detail information record of the sales detail information data are divided equally by the number of months in the detailed period (contract period) and allocated to the main amount, consumption tax amount, and tax-inclusive amount of the sales detail record for each sales month, and the sales category for the previous month and earlier is "Completed (Sold)" and for the current month and later is "Not yet (Unsold)", and the cancellation category and cancellation type are not stored.

[0102] As shown in Figures 4 and 7, the billing detail record of the billing information data before the contract was terminated (January 20X4) has the same main amount, consumption tax amount, and tax-inclusive amount as the sales detail information record of the sales detail information data, which are similar in that, however, the billing detail record of the billing information data in Figure 4, which relates to a contract with an advance billing method, has the billing month as the first month of the contract period, "20X3 / 10," and the payment category as "Paid (paid)," whereas the billing information data in Figure 7, which relates to a contract with a deferred billing method, has the billing month as the last month of the contract period, "20X4 / 3," and the payment category as "Not yet (unpaid)."

[0103] In addition, the payment reconciliation data in Figure 4 for a contract with an advance billing method has a payment reconciliation record with the payment month being "20X3 / 10", the first month of the contract period, and the tax-inclusive amount being the same as the tax-inclusive amount in the sales detail information record in the sales detail information data, but the payment reconciliation data in Figure 7 for a contract with an advance billing method does not have a payment reconciliation record.

[0104] In addition, the sales detail balance data in Figure 4 for contracts with an invoicing method of advance billing contains sales balance records for each month from the first month of the contract period to the previous month, in which the accounts receivable balance is the amount obtained by dividing the tax-inclusive amount of the sales detail information record in the sales detail information data by the number of months in the detailed period (contract period), with the first month being the first month and accumulating it over the number of months from the first month, and the advance payment balance is zero, whereas the sales detail balance data in Figure 9 for contracts with an invoicing method of deferred billing contains sales balance records for each month from the first month of the contract period to the previous month, in which the advance payment balance is the amount obtained by subtracting the tax-inclusive amount of the sales detail information record in the sales detail information data by the amount obtained by dividing the tax-inclusive amount of the sales detail information record in the sales detail information data by the number of months in the detailed period (contract period), with the first month being the first month and accumulating it over the number of months from the first month, and the accounts receivable balance is zero.

[0105] Hereinafter, the details of the series of information processing steps from the cancellation acceptance will be described based on specific examples of the first to fourth cases with reference to FIGS. 4 to 9C.

[0106] (First case: A contract that cannot be terminated midway and is billed in advance) We will explain what happens when a contract with contract number (contract identification information) "PJ0001" cannot be terminated midway and the billing method is advance billing, and when basic contract information data, sales detail information data, detailed sales information data, detailed billing information data, payment reconciliation data, sales detail balance data, and accounting data have been constructed as of January 20X4, as shown in Figure 4, and the contract with contract number "PJ0001" is terminated midway in January 20X4.

[0107] After the contract with contract number "PJ0001" is cancelled, the cancellation acceptance unit 102a accepts cancellation information in which the cancellation possibility type (cancellation type) is "no mid-contract cancellation", the billing method type (cancellation type) is "advance billing", the cancellation month is "20X4 / 1", and the contract number is "PJ0001" (S101).

[0108] After accepting the cancellation information, the cancellation acceptance unit 102a stores the accepted cancellation month "20X4 / 1", the accepted cancellation possibility type "no mid-contract cancellation", and the cancellation type "3 (non-cancellable advance billing)" corresponding to the billing method type "advance billing" in the contract basic information record 5Aa having the accepted contract number "PJ0001" present in the contract basic information data, as shown in FIG. 5A (S102).

[0109] Furthermore, as shown in FIG. 5A, the cancellation acceptance unit 102a stores the cancellation designation as the cancellation category "cancellation" in sales detail records 5Ab and 5Ac having the sales category (category of whether sold or unsold) "Unsold", a sales month after the accepted cancellation month "20X4 / 1", and the accepted contract number "PJ0001", and also stores the cancellation type "3 (non-cancellable pre-billing)" corresponding to the accepted cancellation information (S103).

[0110] In addition, since the accepted cancellation possibility type is "cancellation midway not permitted" (S104-YES), the cancellation acceptance unit 102a sets the sales month to "20X4 / 2", the month following the accepted cancellation month, as shown in FIG. 5A, and sets the sum of the base amount (sales amount excluding tax) of "600,000", the sum of the consumption tax amount (sales consumption tax amount) of "60,000", and the sum of the amount including tax (sales amount) of "660,000" of the sales detail records 5Ab and 5Ac in which the cancellation specification is stored as the base amount (sales amount excluding tax), the consumption tax amount (sales consumption tax amount), and the amount including tax (sales amount), respectively, and stores the cancellation type "3 (billing before cancellation not permitted)" corresponding to the accepted cancellation information in sales detail record 5Ad, which has the accepted contract number "PJ0001" as the contract number and the unsold classification "Unsold" as the sales classification, and then adds the sales detail record 5Ad to the sales detail information data (S105).

[0111] In addition, since the accepted billing method type is "advance billing" (S106-YES) and the accepted cancellation possibility type is "mid-contract cancellation not permitted" (S107-NO), the cancellation acceptance unit 102a does not add a billing detail record to the billing detail information data.

[0112] At the end of January 20X4, as shown in FIG. 5B, the sales confirmation unit 102b updates the sales category for sales detail records 5Ba in the sales detail information data where the sales month is the current month, "20X4 / 1", no cancellation specification is stored, and the sales category is "Not Yet" from the unsold category "Not Yet" to the sold category "Sold" (S201).

[0113] Since the sales detail record 5Ba has been updated by the sales determination unit 102b, the journalization output unit 102c journalizes the tax-inclusive amount (sales amount) "330,000" of the updated sales detail record 5Ba.

[0114] First, since the cancellation type is not stored in the updated sales detail record 5Ba (S202-YES), the journal output unit 102c determines that the product CD corresponding to the contract number "PJ0001" in the sales detail record 5Ba is "10001" (linked by sales detail information data, sales detail balance data, etc.), and from the product master shown in Figure 3, determines that the product category 01 corresponding to the product CD "10001" is "digital signage", and from the item master shown in Figure 3, determines that the sales account corresponding to product category 01 "digital signage" is "service sales" and the receivable account is "accounts receivable" (S203a).

[0115] Next, the journal output unit 102c journalizes the tax-inclusive amount (sales amount) of sales detail record 5Ba, "330,000," by setting the accounting month to the current month "20X4 / 1," the debit to the identified receivables item "accounts receivable," and the credit to the identified sales item "service sales," and adds journal record 5Bb to the journal data as shown in FIG. 5B (S204a).

[0116] On the other hand, as shown in FIG. 5B, since the advance payment balance of the latest (target month "20X3 / 12") sales balance record 5Ae corresponding to the contract number "PJ0001" of the updated sales detail record 5Ba in the sales detail balance data is "990,000" which exceeds "0", the sales determination unit 102b sets the advance payment balance to the amount "660,000" obtained by subtracting the tax-inclusive amount (sales amount) "330,000" of the updated sales detail record 5Ba from the advance payment balance "990,000" and adds a new sales balance record 5Bb to the sales detail balance data, which differs from the latest sales balance record 5Ae in that the target month is the current month "20X4 / 1" (S205).

[0117] Since the advance payment balance of sales balance record 5Bb, which has been newly added to the sales detail balance data by the sales confirmation unit 102b, exceeds "0" (S206-YES), the journal entry output unit 102c performs journal entry and reverse journal entry of the advance payment balance of "660,000" of the added sales balance record 5Bb.

[0118] First, the accounting output unit 102c determines that the product CD corresponding to the contract number "PJ0001" in the sales balance record 5Bb is "10001" (linked by sales detail information data, sales detail balance data, etc.), and from the product master shown in Figure 3, determines that the product category 01 corresponding to the product CD "10001" is "digital signage", and from the item master shown in Figure 3, determines that the receivable item corresponding to product category 01 "digital signage" is "accounts receivable" and the advance payment item is "advance payment" (S207).

[0119] Next, the journal output unit 102c journalizes the advance payment balance of "660,000" in the sales balance record 5Bb by setting the accounting month to the current month "20X4 / 1", the debit to the identified receivable item "accounts receivable", and the credit to the identified advance payment item "advance payment amount", and adds the journal record 5Bd to the journal data as shown in Figure 5B (S208).

[0120] Furthermore, the journal output unit 102c reverses the advance payment balance of "660,000" in sales balance record 5Bb by setting the recording month to the month following the current month "20X4 / 2", the debit to the identified advance payment item "Advance payment amount", and the credit to the identified receivable item "Accounts receivable", and adds journal record 5Be to the journal data as shown in FIG. 5B (S208).

[0121] At the end of February 20X4, the sales confirmation unit 102b updates the sales category for sales detail records 5Ad in the sales detail information data, which have a sales month of the current month, "20X4 / 2", no cancellation specification stored, and a sales category of "Not Yet", from the unsold category "Not Yet" to the sold category "Sold", as shown in FIG. 5C (S201).

[0122] Since the sales detail record 5Ad has been updated by the sales determination unit 102b, the journalization output unit 102c journalizes the tax-inclusive amount (sales amount) "660,000" of the updated sales detail record 5Ad.

[0123] First, since the cancellation type is stored in the updated sales detail record 5Ad (S202-NO), the accounting output unit 102c determines that the product CD corresponding to the contract number "PJ0001" in the sales detail record 5Ad is "10001" (linked by sales detail information data, sales detail balance data, etc.), and from the product master shown in Figure 3, determines that the product category 01 corresponding to the product CD "10001" is "digital signage", and from the item master shown in Figure 3, determines that the special profit item corresponding to product category 01 "digital signage" is "special profit" and the receivable item is "accounts receivable" (S203b).

[0124] Next, the journal output unit 102c journalizes the amount including tax (sales amount) "660,000" in the sales detail record 5Ad by setting the accounting month to the current month "20X4 / 2," the debit to the identified receivable item "accounts receivable," and the credit to the identified special profit item "extraordinary profit," and adds journal record 5Cb to the journal data as shown in FIG. 5C (S204b).

[0125] On the other hand, as shown in FIG. 5C, since the advance payment balance of the latest (target month "20X4 / 1") sales balance record 5Bb corresponding to the contract number "PJ0001" of the updated sales detail record 5Ad in the sales detail balance data is "660,000" which exceeds "0", the sales determination unit 102b sets the advance payment balance to the amount "0" obtained by subtracting the tax-inclusive amount (sales amount) "660,000" of the updated sales detail record 5Ad from the advance payment balance "660,000" and adds a new sales balance record 5Ca to the sales detail balance data which differs from the latest sales balance record 5Bb in that the target month is the current month "20X4 / 2" (S205).

[0126] Since the advance payment balance of the sales balance record 5Ca newly added to the sales detail balance data by the sales determination unit 102b is "0" (S206-NO), the journal entry output unit 102c does not perform journal entry based on the newly added sales balance record 5Ca.

[0127] (Second case: A contract that allows mid-term termination and is billed in advance) In the case where a contract with contract number (contract identification information) "PJ0001" can be terminated midway and the billing method is advance billing, and where basic contract information data, sales detail information data, detailed sales information data, detailed billing information data, payment reconciliation data, sales detail balance data, and accounting data have been constructed as of January 20X4 as shown in Figure 4, we will explain what happens when a contract with contract number "PJ0001" is terminated midway in January 20X4.

[0128] After the contract with contract number "PJ0001" is cancelled, the cancellation acceptance unit 102a accepts cancellation information in which the cancellation possibility type is "cancellation possible", the billing method type is "billing in advance", the cancellation month is "20X4 / 1", and the contract number is "PJ0001" (S101).

[0129] After accepting the cancellation information, the cancellation acceptance unit 102a stores the accepted cancellation month "20X4 / 1" and the cancellation type "1 (cancellation permitted, advance billing)" corresponding to the accepted cancellation possibility type "mid-term cancellation permitted" and billing method type "advance billing" in the contract basic information record 6Aa having the accepted contract number "PJ0001" present in the contract basic information data, as shown in FIG. 6A (S102).

[0130] Furthermore, as shown in FIG. 6A, the cancellation acceptance unit 102a stores the cancellation designation with the cancellation category set to "cancellation" in sales detail records 6Ab and 6Ac having the sales category (category of whether sold or not) "Not (not sold)", a sales month after the accepted cancellation month "20X4 / 1", and the accepted contract number "PJ0001", and also stores the cancellation type "1 (billing before cancellation allowed)" corresponding to the accepted cancellation information (S103).

[0131] Furthermore, since the accepted cancellation possibility type is "cancellation possible during contract" (S104-NO), the cancellation acceptance unit 102a does not add a sales detail record to the sales detail information data.

[0132] In addition, since the accepted billing method type is "billing in advance" (S106-YES) and the accepted cancellation possibility type is "cancellation possible during contract" (S107-YES), the cancellation acceptance unit 102a sets the billing month to "20X4 / 2", the month following the accepted cancellation month, as shown in FIG. 6A, and sets the total of the base amount (sales amount excluding tax) of "600,000", the total of the consumption tax amount (sales consumption tax amount) of "60,000", and the total of the amount including tax (sales amount) of "660,000" for the sales detail records 6Ab and 6Ac in which the cancellation specification is stored. This amount is multiplied by minus 1 to obtain "-600,000", "-60,000", and "-660,000", which are set as the main amount (amount billed excluding tax), the consumption tax amount (billed consumption tax amount), and the amount including tax (amount billed).The accepted contract number "PJ0001" is used as the contract number, and the unpaid classification "Unpaid" is used as the payment classification.The cancellation type "1 (billing before cancellation permitted)" corresponding to the accepted cancellation information is stored in the billing details record 6Ad, and the billing details record 6Ad is then newly added to the billing detail information data (S108).

[0133] At the end of January 20X4, as shown in FIG. 6B, in sales detail record 6Ba in which the sales month is the current month "20X4 / 1", no cancellation specification is stored, and the sales category is "Not Yet", the sales category is updated from the unsold category "Not Yet" to the sold category "Sold" (S201).

[0134] Since the sales detail record 6Ba has been updated by the sales finalization unit 102b, the journalization output unit 102c journalizes the tax-inclusive amount (sales amount) "330,000" of the updated sales detail record 6Ba.

[0135] First, since the cancellation type is not stored in the updated sales detail record 6Ba (S202-YES), the journal output unit 102c determines, as described above, from the product master and item master shown in Figure 3 that the sales account corresponding to the contract number "PJ0001" in the sales detail record 6Ba is "service sales" and the receivable account is "accounts receivable" (S203a).

[0136] Next, the journal output unit 102c journalizes the tax-inclusive amount (sales amount) of sales detail record 6Ba, "330,000," by setting the accounting month to the current month "20X4 / 1," the debit to the identified receivables item "accounts receivable," and the credit to the identified sales item "service sales," and adds journal record 6Bc to the journal data as shown in FIG. 6B (S204a).

[0137] On the other hand, as shown in FIG. 6B, since the advance payment balance of the latest (target month "20X3 / 12") sales balance record 6Ae corresponding to the contract number "PJ0001" of the updated sales detail record 6Bb in the sales detail balance data is "990,000" and exceeds "0", the sales determination unit 102b determines the advance payment balance to be "660,000", obtained by subtracting the tax-inclusive amount (sales amount) of the updated sales detail record 6Ba of "330,000" from the advance payment balance "990,000", and adds a new sales balance record 6Bb, which differs from the latest sales balance record 6Ae in that the target month is the current month "20X4 / 1", to the sales detail balance data (S205).

[0138] Since the advance payment balance of the sales balance record 6Bb newly added to the sales detail balance data by the sales confirmation unit 102b exceeds "0" (S206-YES), the journal entry output unit 102c performs journal entry and reverse journal entry of the advance payment balance of "660,000" of the added sales balance record 6Bb.

[0139] First, as described above, the accounting output unit 102c determines from the product master and item master shown in Figure 3 that the receivable item corresponding to the contract number ``PJ0001'' in the sales balance record 6Bb is ``accounts receivable'' and the advance payment item is ``advance payment'' (S207).

[0140] Next, the journal output unit 102c journalizes the advance payment balance of "660,000" in the sales balance record 6Bb by setting the accounting month to the current month "20X4 / 1", the debit to the identified receivable item "accounts receivable", and the credit to the identified advance payment item "advance payment amount", and adds the journal entry record 6Bd to the journal entry data as shown in Figure 6B (S208).

[0141] Furthermore, the journal output unit 102c reverses the advance payment balance of "660,000" in the sales balance record 6Bb by setting the recording month to the month following the current month "20X4 / 2", the debit to the identified advance payment item "Advance payment amount", and the credit to the identified receivable item "Accounts receivable", and adds the journal record 6Be to the journal data as shown in FIG. 6B (S208).

[0142] In February 20X4, the settlement reception unit 102d accepted information on the completion of the refund of the absolute value of the negative tax-inclusive amount (billing amount) of the latest billing detail record 6Ad added by the cancellation reception unit 102a in January 20X4, that is, "660,000" (S301-YES·S302a).

[0143] After accepting the refund completion information, the reconciliation reception unit 102d sets the tax-inclusive amount (billing amount) of the latest billing detail record 6Ad added by the cancellation reception unit 102a in January 20X4 to "-660,000" as the tax-inclusive amount (billing amount) and sets the month of payment to "20X4 / 2", as shown in FIG. 6C, and adds a new payment reconciliation record 6Ca to the payment reconciliation data (S303a).

[0144] In addition, as shown in FIG. 6C, in the billing detail record 6Ad in which the payment classification (classification of whether paid or not paid) added by the cancellation acceptance unit 102a is "not paid", the billing determination unit 102e updates the payment classification from the unpaid classification "not paid" to the paid classification "paid" (S304a).

[0145] The journal output unit 102c journalizes the absolute value of the tax-inclusive amount (billing amount) of the billing details record 6Ad, which is "660,000."

[0146] First, the journal output unit 102c, as in the above, identifies that the credit item corresponding to the contract number "PJ0001" of the billing detail record 6Ad is "accounts receivable" from the product master and item master shown in FIG. 3 (S306a).

[0147] Next, the journal output unit 102c journalizes the absolute value of the tax-inclusive amount (billing amount) in the billing detail record 6Ad as "660,000," setting the accounting month to the current month "20X4 / 2," the debit to the specified receivable item "accounts receivable," and the credit to the preset deposit item "deposit," and adds journal record 6Cc to the journal data as shown in FIG. 6C (S307a).

[0148] On the other hand, the billing determination unit 102e adds a new sales balance record 6Cb to the sales detail balance data, which differs from the latest sales balance record 6Bc in that the advance payment balance is set to "0" and the current month, "20X4 / 2," is the target month, as shown in FIG. 6C (S308a).

[0149] (Third case: Contracts that cannot be terminated midway and are billed on a deferred basis) In the case where a contract with contract number (contract identification information) "PJ0001" cannot be terminated midway and the billing method is deferred billing, and where basic contract information data, sales detail information data, detailed sales information data, detailed billing information data, payment reconciliation data, sales detail balance data, and accounting data have been constructed as of January 20X4 as shown in Figure 7, we will explain what happens when a contract with contract number "PJ0001" is terminated midway in January 20X4.

[0150] After the contract with contract number "PJ0001" is cancelled, the cancellation acceptance unit 102a accepts cancellation information in which the cancellation possibility type is "no mid-contract cancellation", the billing method type is "post-billing", the cancellation month is "20X4 / 1", and the contract number is "PJ0001" (S101).

[0151] After accepting the cancellation information, the cancellation acceptance unit 102a stores the accepted cancellation month "20X4 / 1" and the cancellation type "4 (non-cancellable, billed later)" corresponding to the accepted cancellation possibility type "no mid-contract cancellation" and billing method type "post-billing" in the contract basic information record 8Aa having the accepted contract number "PJ0001" present in the contract basic information data, as shown in FIG. 8A (S102).

[0152] In addition, as shown in FIG. 8A, the cancellation acceptance unit 102a stores the cancellation designation with the cancellation category set to "cancellation" in sales detail records 8Ab and 8Ac having the sales category "not yet", a sales month after the accepted cancellation month "20X4 / 1", and the accepted contract number "PJ0001", and also stores the cancellation type "4 (non-cancellable subsequent billing)" corresponding to the accepted cancellation information (S103).

[0153] In addition, since the accepted cancellation possibility type is "cancellation midway not allowed" (S104-YES), the cancellation acceptance unit 102a sets the sales month to "20X4 / 2", the month following the accepted cancellation month, as shown in FIG. 8A, and sets the sum of the base amount (sales amount excluding tax) of "600,000", the sum of the consumption tax amount (sales consumption tax amount) of "60,000", and the sum of the amount including tax (sales amount) of "660,000" of the sales detail records 8Ab and 8Ac in which the cancellation specification is stored as the base amount (sales amount excluding tax), the consumption tax amount (sales consumption tax amount), and the amount including tax (sales amount), respectively, and stores the cancellation type "4 (cancellation not allowed, billed later)" corresponding to the accepted cancellation information in sales detail record 8Ad with the contract number "PJ0001" and the unsold classification "Unsold" as the sales classification, and then adds the sales detail record 8Ad to the sales detail information data (S105).

[0154] In addition, since the accepted billing method type is "post-billing" (S106-NO), the cancellation acceptance unit 102a stores the cancellation specification with the cancellation category as "cancellation" in the billing details record 8Ae having the accepted contract number "PJ0001", as shown in FIG. 8A, and also stores the cancellation type "4 (non-cancellable post-billing)" corresponding to the accepted cancellation information (S109).

[0155] In addition, since the accepted billing method type is "post-billing" and the accepted cancellation / cancellation type is "cancellation not allowed" (S110-NO), the cancellation acceptance unit 102a stores the cancellation specification in the billing details record, and then, as shown in FIG. 8A, sets the billing month to "20X4 / 2", the month following the accepted cancellation month, and sets the total of the main amount (billing amount excluding tax) of "600,000", the total of the consumption tax amount (billing consumption tax amount) of "60,000", and the total of the consumption tax amount (billing consumption tax amount excluding tax) of "60,000" in the billing details record 8Ad in which the cancellation specification is stored. The total amount (billing amount) of "660,000" is treated as the main amount (billing amount excluding tax), the consumption tax amount (billing consumption tax amount) and the amount including tax (billing amount), and the accepted contract number "PJ0001" is used as the contract number and the unpaid classification "Unpaid" is used as the payment classification. The cancellation type "4 (billing after non-cancellation)" corresponding to the accepted cancellation information is stored in billing details record 8Af, and this billing details record 8Af is then newly added to the billing detail information data (S112).

[0156] At the end of January 20X4, as shown in FIG. 8B, in sales detail record 8Ba in which the sales month is the current month "20X4 / 1", no cancellation specification is stored, and the sales category is "Not Yet", the sales category is updated from the unsold category "Not Yet" to the sold category "Sold" (S201).

[0157] Since the sales detail record 8Ba has been updated by the sales determination unit 102b, the journalization output unit 102c journalizes the tax-inclusive amount (sales amount) "330,000" of the updated sales detail record 8Ba.

[0158] First, since the cancellation type is not stored in the updated sales detail record 8Ba (S202-YES), the journal output unit 102c determines, as described above, from the product master and item master shown in Figure 3 that the sales account corresponding to the contract number "PJ0001" in the sales detail record 8Ba is "service sales" and the receivable account is "accounts receivable" (S203a).

[0159] Next, the journal output unit 102c journalizes the tax-inclusive amount (sales amount) of sales detail record 8Ba, "330,000," by setting the accounting month to the current month "20X4 / 1," the debit to the identified receivables item "accounts receivable," and the credit to the identified sales item "service sales," and adds journal record 8Bc to the journal data as shown in FIG. 8B (S204a).

[0160] On the other hand, as shown in FIG. 8B, since the advance payment balance of the latest (target month "20X3 / 12") sales balance record 5Ae corresponding to the contract number "PJ0001" of the updated sales detail record 8Aa in the sales detail balance data is "0" and there is no deposit reconciliation record in the deposit reconciliation data with the current month "20X4 / 1" as the deposit month, the sales determination unit 102b adds the accounts receivable balance of "990,000" in the sales balance record 5Ae to the tax-inclusive amount (sales amount) of "330,000" in the updated sales detail record 5Ba to set the accounts receivable balance to "1,320,000" and adds a sales balance record 8Bb that differs from the latest sales balance record 8Ae in that the target month is the current month "20X4 / 1" (S205).

[0161] Since the advance payment balance of the sales balance record 8Bb newly added to the sales detail balance data by the sales determination unit 102b is "0" (S206-NO), the journal entry output unit 102c does not perform journal entry based on the newly added sales balance record 8Bb.

[0162] In February 20X4, the settlement reception unit 102d received information on the completion of receipt of the positive tax-inclusive amount (billing amount) "1,980,000" of the latest billing detail record 6Af that was added by the cancellation reception unit 102a in January 20X4 (S301-NO·S302b).

[0163] After accepting the receipt completion information, the reconciliation reception unit 102d sets the tax-inclusive amount (billing amount) of the latest billing detail record 6Af added by the cancellation reception unit 102a in January 20X4 to "1,980,000" as the tax-inclusive amount (billing amount) and sets the month of payment to "20X4 / 2", as shown in FIG. 8C, and adds a new payment reconciliation record 8Ca to the payment reconciliation data (S303b).

[0164] In addition, as shown in FIG. 8C, in the billing detail record 8Af added by the cancellation acceptance unit 102a, in which the payment classification is "not yet", the billing determination unit 102e updates the payment classification from the unpaid classification "not yet" to the paid classification "paid" (S304b).

[0165] The billing details record 8Af updated by the billing determination unit 102e stores the cancellation type "4 (non-cancellable subsequent billing)" which means "cancellation not permitted during the contract" (S305b-NO), so the accounting output unit 102c does not account for the tax-inclusive amount (billing amount) in the billing details record 8Af.

[0166] At the end of February 20X4, as shown in FIG. 8D, the sales confirmation unit 102b updates the sales category for a sales detail record 8Ad in the sales detail information data where the sales month is the current month, "20X4 / 2", no cancellation specification is stored, and the sales category is "Not Yet" from the unsold category "Not Yet" to the sold category "Sold" (S201).

[0167] Since the sales detail record 8Ad has been updated by the sales finalization unit 102b, the journalization output unit 102c journalizes the tax-inclusive amount (sales amount) "660,000" of the sales detail record 8Ad.

[0168] First, since the cancellation type is stored in the sales detail record 8Ad (S202-NO), the journal output unit 102c determines, as described above, from the product master and item master shown in Figure 3 that the special profit item corresponding to the contract number "PJ0001" in the sales detail record 8Ad is "special profit" and the receivable item is "accounts receivable" (S203b).

[0169] Next, the journal output unit 102c journalizes the amount including tax (sales amount) "660,000" in the sales detail record 8Ad by setting the accounting month to the current month "20X4 / 2", the debit to the identified receivable item "accounts receivable", and the credit to the identified special profit item "extraordinary profit", and adds journal record 8Db to the journal data as shown in FIG. 8D (S204b).

[0170] On the other hand, as shown in FIG. 8D, the sales confirmation unit 102b determines that the advance payment balance of the latest (target month "20X4 / 1") sales balance record 8Bb corresponding to the contract number "PJ0001" of the updated sales detail record 8Ad in the sales detail balance data is "0", and a deposit reconciliation record with the current month "20X4 / 2" as the deposit month exists in the deposit reconciliation data. Therefore, the sales confirmation unit 102b determines that the accounts receivable balance of the sales balance record 8Ae updated to "1,320,000" is "1,320,000". The tax-inclusive amount (invoice amount) of the deposit application record, which has the current month, "20X4 / 2", as the deposit month, "1,980,000" is subtracted from the amount "1,980,000" obtained by adding the tax-inclusive amount (sales amount) "660,000" of the above detailed record 5Ba to set the accounts receivable balance to "0", and a sales balance record 8Da, which differs from the latest sales balance record 8Bb in that the target month is the current month, "20X4 / 2", is a new sales balance record added to the sales detail balance data (S205).

[0171] Since the advance payment balance of the sales balance record 8Da newly added to the sales detail balance data by the sales determination unit 102b is "0" (S206-NO), the journal entry output unit 102c does not perform journal entry based on the newly added sales balance record 8Da.

[0172] (Fourth case: Contracts that allow mid-term termination and are billed on a deferred basis) In the case where a contract with contract number (contract identification information) "PJ0001" can be terminated midway and the billing method is deferred billing, and where basic contract information data, sales detail information data, detailed sales information data, detailed billing information data, payment reconciliation data, sales detail balance data, and accounting data have been constructed as of January 20X4 as shown in Figure 7, we will explain what happens when a contract with contract number "PJ0001" is terminated midway in January 20X4.

[0173] After the contract with contract number "PJ0001" is cancelled, the cancellation acceptance unit 102a accepts cancellation information in which the cancellation possibility type is "cancellation possible", the billing method type is "post-billing", the cancellation month is "20X4 / 1", and the contract number is "PJ0001" (S101).

[0174] After accepting the cancellation information, the cancellation acceptance unit 102a stores the accepted cancellation month "20X4 / 1" and the cancellation type "2 (cancellation permitted, billed later)" corresponding to the accepted cancellation / non-cancellation type "mid-term cancellation permitted" and billing method type "post-billing" in the contract basic information record 9Aa having the accepted contract number "PJ0001" present in the contract basic information data, as shown in FIG. 9A (S102).

[0175] In addition, as shown in FIG. 9A, the cancellation acceptance unit 102a stores the cancellation designation with the cancellation category set to "cancellation" in sales detail records 9Ab and 9Ac having the sales category "not yet", a sales month after the accepted cancellation month "20X4 / 1", and the accepted contract number "PJ0001", and also stores the cancellation type "2 (cancellation permitted after billing)" corresponding to the accepted cancellation information (S103).

[0176] Furthermore, since the accepted cancellation possibility type is "cancellation possible during contract" (S104-NO), the cancellation acceptance unit 102a does not add a sales detail record to the sales detail information data.

[0177] In addition, since the accepted billing method type is "post-billing" (S106-NO), the cancellation acceptance unit 102a stores the cancellation specification with the cancellation category as "cancellation" in the billing details record 8Ad having the accepted contract number "PJ0001", as shown in FIG. 9A, and also stores the cancellation type "2 (cancellation permitted post-billing)" corresponding to the accepted cancellation information (S109).

[0178] In addition, since the accepted billing method type is "post-billing" and the accepted cancellation possibility type is "mid-contract cancellation possible" (S110-YES), the cancellation acceptance unit 102a stores the cancellation specification in the billing details record, and then, as shown in FIG. 8A, sets the billing month to "20X4 / 2", the month following the accepted cancellation month, and subtracts "600,000" from the total of the main amount (tax-excluded billing amount) "1,800,000", the total of the consumption tax amount (billed consumption tax amount) "180,000", and the total of the tax-excluded amount (billed amount) "1,980,000" of the billing details record 8Ad in which the cancellation specification is stored. The amounts "1,200,000", "120,000", and "1,320,000", obtained by subtracting "0,000", the total consumption tax amount (sales consumption tax amount) of "60,000", and the total amount including tax (sales amount) of "660,000", are set as the main amount (amount billed excluding tax), the consumption tax amount (billed consumption tax amount) and the amount including tax (amount billed), respectively. The accepted contract number "PJ0001" is set as the contract number and the unpaid category "Unpaid" is set as the payment category. The cancellation type "2 (billing after cancellation permitted)" corresponding to the accepted cancellation information is stored in billing details record 8Ae, and this billing details record 8Ae is then newly added to the billing detail information data (S111).

[0179] At the end of January 20X4, as shown in FIG. 9B, in sales detail record 9Ba in which the sales month is the current month "20X4 / 1", no cancellation specification is stored, and the sales category is "Not Yet", the sales category is updated from the unsold category "Not Yet" to the sold category "Sold" (S201).

[0180] Since the sales detail record 9Ba has been updated by the sales finalization unit 102b, the journalization output unit 102c journalizes the tax-inclusive amount (sales amount) "330,000" of the sales detail record 9Ba.

[0181] First, since the cancellation type is not stored in the sales detail record 9Ba (S202-YES), the journal output unit 102c determines, as described above, from the product master and item master shown in Figure 3 that the sales account corresponding to the contract number "PJ0001" in the sales detail record 9Ba is "service sales" and the receivable account is "accounts receivable" (S203a).

[0182] Next, the journal output unit 102c journalizes the tax-inclusive amount (sales amount) of sales detail record 9Ba, "330,000," by setting the accounting month to the current month "20X4 / 1," the debit to the identified receivables item "accounts receivable," and the credit to the identified sales item "service sales," and adds journal record 9Bc to the journal data as shown in FIG. 9B (S204a).

[0183] On the other hand, as shown in FIG. 9B, the sales determination unit 102b adds a sales balance record 9Bb, which differs from the latest sales balance record 9Af in that the latest (target month "20X3 / 12") sales balance record 9Ae corresponding to the contract number "PJ0001" of the updated sales detail record 9Ba in the sales detail balance data has a prepayment balance of "0" and there is no deposit reconciliation record in the deposit reconciliation data with the current month "20X4 / 1" as the deposit month, to the accounts receivable balance of "1,320,000" added to the accounts receivable balance of "990,000" in the sales balance record 9Ae and the tax-inclusive amount (sales amount) of "330,000" in the updated sales detail record 9Ba, as shown in FIG. 9B, and that the target month is the current month "20X4 / 1" (S205).

[0184] Since the advance payment balance of the sales balance record 9Bb newly added to the sales detail balance data by the sales determination unit 102b is "0" (S206-NO), the journal entry output unit 102c does not perform journal entry based on the newly added sales balance record 9Bb.

[0185] In February 20X4, the settlement reception unit 102d received information on the completion of receipt of the positive tax-inclusive amount (billing amount) "1,320,000" of the latest billing detail record 9Ae that was added by the cancellation reception unit 102a in January 20X4 (S301-NO·S302b).

[0186] After accepting the receipt completion information, the reconciliation reception unit 102d sets the tax-inclusive amount (billing amount) of the latest billing detail record 9Ae added by the cancellation reception unit 102a in January 20X4 to "1,320,000" as the tax-inclusive amount (billing amount) and sets the month of payment to "20X4 / 2", as shown in FIG. 9C, and adds a new payment reconciliation record 9Ca to the payment reconciliation data (S303b).

[0187] In addition, as shown in FIG. 9C, in the billing detail record 9Ae in which the payment classification is “not yet” and which was added by the cancellation acceptance unit 102a, the billing determination unit 102e updates the payment classification from the unpaid classification “not yet” to the paid classification “paid” (S304b).

[0188] The billing details record 6Ad is updated by the billing finalization unit 102e, and the billing details record 8Ae stores the cancellation type "2 (cancellation permitted after billing)", which means that the cancellation possibility type is "cancellation permitted during the contract" (S305b-YES), so the accounting output unit 102c performs accounting for the tax-inclusive amount (billing amount) "1,320,000" in the billing details record 9Ae.

[0189] First, the journal output unit 102c, as in the above, identifies that the credit item corresponding to the contract number "PJ0001" of the billing detail record 9Ae is "accounts receivable" from the product master and item master shown in FIG. 3 (S306b).

[0190] Next, the journal output unit 102c journalizes the tax-inclusive amount (billing amount) of "1,320,000" in the billing detail record 9Ae, setting the accounting month to the current month "20X4 / 2," the debit to the pre-set deposit item "Deposit," and the credit to the specified receivable item "Accounts receivable," and adds journal record 9Cc to the journal data as shown in FIG. 9C (S307b).

[0191] On the other hand, the billing determination unit 102e adds a new sales balance record 9Cb to the sales detail balance data, which differs from the latest sales balance record 9Bb in that the accounts receivable balance is set to "0" and the current month, "20X4 / 2," is the target month, as shown in FIG. 9C (S308b).

[0192] As explained above, the system of the present invention has a system for accounting entries and recording of receivables and payables, which vary depending on the service type and contract content, which can lead to a reduction in operational errors and improved quality, and ultimately contribute to cash flow.

[0193] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0194] 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.

[0195] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0196] [4. Other embodiments] Although the embodiments of the present invention have been described above, the present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept described in the claims.

[0197] For example, among the processes described in the above-mentioned 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.

[0198] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the above documents and drawings can be changed as desired unless otherwise specified.

[0199] Moreover, with regard to the PC 100, each of the components shown in the figures is merely a functional concept, and the PC 100 does not necessarily have to be physically configured as shown in the figures.

[0200] For example, the processing functions of each device constituting the PC100, 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 containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by each device 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 cooperates with the CPU to form the control unit.

[0201] In addition, this computer program may be stored in an application program server connected to the PC 100 via any network, and it is also possible to download all or part of it as necessary.

[0202] 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 first product. Here, the "recording medium" includes any "portable physical medium" such as 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), an EEPROM (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc.

[0203] 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.

[0204] 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.

[0205] The PC 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 PC 100 may be realized by installing software (including programs or data, etc.) that causes the PC 100 to realize the processes described in this embodiment.

[0206] 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. [Industrial Applicability]

[0207] The present invention is useful in many industries that engage in fixed-term contract businesses with diverse contract types, such as subscription businesses. [Explanation of symbols]

[0208] 100 pcs 102 Control section 102a Cancellation Reception Department 102b Sales Confirmation Department 102c Journal output section 102d Clearing Reception Department 102e Claim Determination Department 104 Communication interface section 106 Storage section 106a Product master storage section 106b Item master storage section 106c Contract basic information data storage unit 106d Sales statement information data storage unit 106e Sales detailed information data storage unit 106f Detailed request information data storage unit 106g Receipt application data storage section 106h Sales details balance data storage section 106i Journal entry data storage section 108 Input / Output Interface Section 200 Servers 300 Network 400 Input Device 500 Output Device

Claims

1. An accounting support device including a control unit, The control unit: Accepting cancellation information including a combination of cancellation type (cancellation not allowed or cancellation allowed), cancellation month, and contract identification information, After the cancellation information is accepted, the cancellation specification and the accepted cancellation possibility type are stored in all sales detail records that have an unsold category, a sales month after the accepted cancellation month, and the accepted contract identification information, among the sales detail records that exist in the sales detail information data and include the contract identification information, the sales month, the sales amount, and the sold or unsold category; a cancellation acceptance means for, if the accepted cancellation possibility type indicates that cancellation is not possible, setting the month following the accepted cancellation month as the sales month, setting the total sales amount of the sales detail records in which the cancellation specification is stored as above as the sales amount, setting the accepted contract identification information as the contract identification information, storing the accepted cancellation possibility type of not being able to cancel mid-contract in the sales detail record classified as unsold, and adding the sales detail record to the sales detail information data; A sales confirmation means for updating, for each month, all sales detail records that exist in the monthly sales detail data and have a sales month of the current month, no cancellation specification stored, and an unsold category from an unsold category to a sold category; When a sales detail record is updated by the sales determination means and a cancellation / non-cancellation type is not stored in the sales detail record, the sales account and the credit account of the product category corresponding to the contract identification information of the sales detail record are identified from the item master in which the sales account, the credit account and the special profit account are registered by product category, and the sales amount of the sales detail record is journalized by setting the recording month to the month in which the sales detail record was updated by the sales determination means, setting the debit to the identified credit account and setting the credit to the identified sales account; a journal output means for, when a sales detail record is updated by the sales determination means and a cancellation possible / non-cancellable type is stored in the sales detail record, identifying from the item master the special profit item and credit item of the product category corresponding to the contract identification information of the sales detail record, setting the recording month to the month in which the sales detail record was updated by the sales determination means, setting the debit to the identified credit item, and journalizing the sales amount of the sales detail record with the identified special profit item; An accounting support device comprising:

2. The cancellation acceptance means, Accepts cancellation information including the type of cancellation / non-cancellation, cancellation month, and contract identification information, as well as the billing method type (pre-billing or post-billing), If the accepted billing method type is advance billing and the accepted cancellation possibility type is mid-cancellation possible, a billing detail record including contract identification information and a billing amount is added to the billing detail information data, the accepted contract identification information being the contract identification information, and the billing amount being the sum of the sales amounts of the sales detail records in which the cancellation specification was stored above multiplied by minus 1, If the accepted billing method type is deferred billing and the accepted cancellation possibility type is mid-cancellation possible, further, store the cancellation specification in a billing detail record having the accepted contract identification information among sales detail records including contract identification information and billing amount present in the billing detail information data, After storing the cancellation specification in the billing details record, the accepted contract identification information is used as the contract identification information, and the billing details record has the billing amount calculated by subtracting the total sales amount of the sales detail record in which the cancellation specification was stored from the total billing amount of the billing details record in which the cancellation specification was stored above, and the accepted cancellation possible / not possible type is stored in the billing details record, and the billing details record is then newly added to the billing detail information data.

2. The accounting support device according to claim 1.

3. The control unit: If the billing amount of the latest billing detail record added by the cancellation acceptance means is a negative amount, accept information on the completion of refund of the absolute value of the billing amount; a settlement receiving means for receiving information indicating completion of receipt of the billing amount when the billing amount of the latest billing detail record added by the cancellation receiving means is a positive amount; Further equipped with The journal output means, When the settlement acceptance means accepts the completion information of the refund, it identifies from the item master the credit item of the product category corresponding to the contract identification information of the billing details record corresponding to the completion information of the refund, sets the accounting month as the month in which the settlement acceptance means accepted the completion information of the refund, sets the debit to the identified credit item, and sets the credit to a preset deposit item, and journalizes the absolute value of the billing amount of the billing details record, When the settlement acceptance means accepts receipt completion information, and when a cancellation / non-cancellation type that allows cancellation midway is stored in the billing details record corresponding to the receipt completion information, the item master is used to identify the credit item of the product category that corresponds to the contract identification information of the billing details record corresponding to the receipt completion information, and the billing amount of the billing details record is journalized with the accounting month being the month in which the settlement acceptance means accepted the receipt completion information, the debit being the preset deposit item, and the credit being the identified credit item.

3. The accounting support device according to claim 2.

4. The cancellation acceptance means, When refund completion information or receipt completion information is received, the billing amount is the billing amount of the latest billing detail record corresponding to the refund completion information or receipt completion information, and a payment reconciliation record with the current month as the month of receipt is newly added to the payment reconciliation data.

4. The accounting support device according to claim 3.

5. After the sales confirmation means updates the sales detail record to a sold category, Among the sales balance records in the sales detail balance data, which include the target month, contract identification information, accounts receivable balance, and advance payment balance, the latest sales balance record corresponding to the contract identification information of the updated sales detail record has an advance payment balance of 0, If there is no payment reconciliation record with the current month as the payment month in the payment reconciliation data, the accounts receivable balance is determined by adding the sales amount of the updated sales detail record to the accounts receivable balance of the latest sales balance record, and a sales balance record that differs from the latest sales balance record in that it uses the current month as the target month is newly added to the sales detail balance data. If there is a deposit reconciliation record in the deposit reconciliation data with the current month as the deposit month, the accounts receivable balance is calculated by adding the sales amount of the updated sales detail record to the accounts receivable balance of the latest sales balance record, minus the invoice amount of the deposit reconciliation record with the current month as the deposit month, and a sales balance record that differs from the latest sales balance record in that the target month is the current month is newly added to the sales detail balance data.

5. The accounting support device according to claim 4.

6. After the sales confirmation means updates the sales detail record to a sold category, Among the sales balance records in the sales detail balance data, which include the target month, contract identification information, accounts receivable balance, and advance payment balance, the latest sales balance record corresponding to the contract identification information of the updated sales detail record has an advance payment balance that exceeds 0, If the amount obtained by subtracting the sales amount of the updated sales detail record from the advance balance is equal to or greater than 0, the amount is set as the advance balance, and a sales balance record that differs from the latest sales balance record in that the current month is the target month is added to the sales detail balance data. If the amount obtained by subtracting the sales amount of the updated sales detail record from the advance balance is less than 0, 0 is set as the advance balance, the difference is added to the accounts receivable balance of the latest sales balance record, and a sales balance record that differs from the latest sales balance record in that the target month is the current month is newly added to the sales detail balance data.

5. The accounting support device according to claim 1, wherein the accounting support device is a computer.

7. In addition to sales items, credit items, and special profit items, advance receipt items are registered by product category in the item master. The journal output means, If the advance payment balance of the sales balance record added to the sales detail balance data by the sales determination means exceeds 0, From the item master, identify the credit item and the prepaid item of the product category corresponding to the contract identification information of the sales balance record, The accounting month is the current month, the debit is the specified receivable item, and the credit is the specified advance receipt item, and the advance receipt balance of the sales balance record is journalized. The accounting month is the month following the current month, the debit is the specified advance account, and the credit is the specified credit account, and the advance balance of the sales balance record is reversed.

7. The accounting support device according to claim 6.

8. A accounting support method executed in an accounting support device having a control unit, Executed by the control unit, Accepting cancellation information including a combination of cancellation type (cancellation not allowed or cancellation allowed), cancellation month, and contract identification information, After the cancellation information is accepted, the cancellation specification and the accepted cancellation possibility type are stored in all sales detail records that have an unsold category, a sales month after the accepted cancellation month, and the accepted contract identification information, among the sales detail records that exist in the sales detail information data and include the contract identification information, the sales month, the sales amount, and the sold or unsold category; a cancellation acceptance step in which, if the accepted cancellation possibility type indicates that cancellation is not possible, the month following the accepted cancellation month is set as the sales month, the total sales amount of the sales detail records in which the cancellation specification is stored as above is set as the sales amount, the accepted contract identification information is set as the contract identification information, the accepted cancellation possibility type of not being possible is stored in the sales detail record classified as unsold, and the sales detail record is newly added to the sales detail information data; A sales confirmation step for updating all sales detail records that exist in the monthly sales detail data, have a sales month of the current month, have no cancellation specification stored, and have an unsold category, from an unsold category to a sold category, for each month; If the sales detail record is updated by the sales confirmation step, and if the sales detail record does not store a cancellation allowance type, identify the sales account and credit account of the product category corresponding to the contract identification information of the sales detail record from the item master in which the sales account, credit account, and special profit account are registered by product category, and journalize the sales amount of the sales detail record by setting the recording month to the month in which the sales detail record was updated by the sales confirmation step, setting the debit to the identified credit account, and setting the credit to the identified sales account. a journal output step for identifying, from the item master, the special profit item and the credit item of the product category corresponding to the contract identification information of the sales detail record when the sales detail record is updated by the sales confirmation step and a cancellation possible / non-cancellable type is stored in the sales detail record, and journalizing the sales amount of the sales detail record by setting the recording month to the month in which the sales detail record was updated by the sales confirmation step, setting the debit to the specified credit item, and setting the credit to the specified special profit item; An accounting support method comprising:

9. An accounting support program to be executed by an accounting support device having a control unit, To cause the control unit to execute Accepting cancellation information including a combination of cancellation type (cancellation not allowed or cancellation allowed), cancellation month, and contract identification information, After the cancellation information is accepted, the cancellation specification and the accepted cancellation possibility type are stored in all sales detail records that have an unsold category, a sales month after the accepted cancellation month, and the accepted contract identification information, among the sales detail records that exist in the sales detail information data and include the contract identification information, the sales month, the sales amount, and the sold or unsold category; a cancellation acceptance step in which, if the accepted cancellation possibility type indicates that cancellation is not possible, the month following the accepted cancellation month is set as the sales month, the total sales amount of the sales detail records in which the cancellation specification is stored as above is set as the sales amount, the accepted contract identification information is set as the contract identification information, the accepted cancellation possibility type of not being possible is stored in the sales detail record classified as unsold, and the sales detail record is newly added to the sales detail information data; A sales confirmation step for updating all sales detail records that exist in the monthly sales detail data, have a sales month of the current month, have no cancellation specification stored, and have an unsold category, from an unsold category to a sold category, for each month; If the sales detail record is updated by the sales confirmation step, and if the sales detail record does not store a cancellation allowance type, identify the sales account and credit account of the product category corresponding to the contract identification information of the sales detail record from the item master in which the sales account, credit account, and special profit account are registered by product category, and journalize the sales amount of the sales detail record by setting the recording month to the month in which the sales detail record was updated by the sales confirmation step, setting the debit to the identified credit account, and setting the credit to the identified sales account. a journal output step for identifying, from the item master, the special profit item and the credit item of the product category corresponding to the contract identification information of the sales detail record when the sales detail record is updated by the sales confirmation step and a cancellation possible / non-cancellable type is stored in the sales detail record, and journalizing the sales amount of the sales detail record by setting the recording month to the month in which the sales detail record was updated by the sales confirmation step, setting the debit to the specified credit item, and setting the credit to the specified special profit item; An accounting support program comprising:

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