Account processing device, account processing method, and account processing program

Abstract

To simplify management of money reception and payment which becomes complicated due to increase in the number of companies participating in a cooperative association in a case where a "sales company" called a main organizer organizes management of sales commissions.SOLUTION: In a cooperative association formed of a first business association consisting of a plurality of business owners and a second business association consisting of a plurality of sales companies, accounting processing for an own company that is one of the sales companies included in the second business association is performed. Specifically, in accordance with the equity ratios of the respective business owners and the sales companies in the cooperative association, a remuneration or expense for each counterpart corresponding to receipt and payment of a sales commission is automatically calculated and recorded. In addition, an equity of another company generated at the reception / payment time is managed as a deposit for each counterpart, and is automatically offset according to money reception / payment. Furthermore, a business owner as a billing destination and a sales company as a payment destination are the same, the amount billed and the amount to pay are offset, and the difference is settled. Accordingly, even if the number of companies participating in the cooperative association increases, management of money reception and payment is simplified.SELECTED DRAWING: Figure 2

Description

[Technical field]

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

[0002] The construction accounting system disclosed in Patent Document 1 (JP Patent Publication No. 2001-344396) is a construction accounting system that manages the costs of construction work carried out by joint ventures, and is equipped with a construction temporary adjustment checking unit, a construction temporary account checklist output unit, a construction temporary adjustment unit, a transfer slip issuing unit, an account confirmation unit, and a journal entry input system unit.

[0003] The Construction Provision Adjustment Department processes the construction provisional payments incurred in previous years for each construction project as the company's construction provisional cost for the previous year, and when the construction provisional payments, which are the construction costs for other companies allocated according to the equity ratio of each company participating in the joint venture, match the construction provisional payments received from each company, which are the capital investments, it performs a transfer process as the main account.Then, it includes the construction provisional payments remaining after this transfer process in the company's construction provisional payments and transfers them as uncompleted construction expenses.This allows the sponsor company to efficiently and reliably process the accounting for the entire JV and its own company for each period. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] JP 2001-344396 A Summary of the Invention [Problem to be solved by the invention]

[0005] Here, management of sales commissions is often handled by a "sales company" known as the lead manager, but as the number of companies participating in a joint venture increases, there is a problem in that managing deposits and withdrawals becomes complicated.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an accounting processing device, an accounting processing method, and an accounting processing program that can simplify cash flow management, which becomes more complicated as the number of companies participating in a joint venture increases. [Means for solving the problem]

[0007] In order to solve the above problems and achieve the object, the accounting processing device of the present invention is an accounting processing device that performs accounting processing for the company itself, which is a trading company included in a second business entity, in a joint venture consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, and includes an invoice amount calculation unit that calculates an invoice amount to each trading company of the first business entity in accordance with an equity ratio in the joint venture set for each trading company, a payment amount calculation unit that calculates a payment amount to each trading company of the second business entity in accordance with an equity ratio in the joint venture set for each trading company, an income / expense determination unit that compares the total amount of invoices to be invoiced to trading companies constituting the first business entity, excluding the company itself, with the total amount of payments to be made to trading companies constituting the second business entity, excluding the company itself, and, if the total amount of invoices is greater, determines the invoice amount as the company's income, and if the total amount of payments is greater, determines the invoice amount as the company's expense; an invoice payment difference calculation unit which, when it is determined that the invoice amount is an income, calculates the amount obtained by subtracting the payment amount from the invoice amount as the company's income, and, when it is determined that the invoice amount is an expense of the company, calculates the amount obtained by subtracting the invoice amount from the payment amount as the company's expense; an income / expense calculation unit which, when it is determined that the invoice amount is an income of the company, calculates the amount of income from the one or more trading companies other than the company that constitutes the first business entity by multiplying the amount obtained by dividing the invoice amount to one or more trading companies other than the company that constitutes the first business entity by the total amount of invoice amounts, and, when it is determined that the invoice amount is an expense of the company, calculates the amount of expense to the one or more trading companies other than the company that constitutes the second business entity by multiplying the amount obtained by dividing the payment amount to one or more trading companies other than the company that constitutes the second business entity by the total amount of payment amounts; and journal data corresponding to the calculated amount of income from the one or more trading companies other than the company;and a journal data generation unit that generates journal data corresponding to the calculated expense amounts for one or more trading companies other than the company itself that constitute the second business entity.

[0008] In addition, in order to solve the above-mentioned problems and achieve the object, the accounting processing method of the present invention is an accounting processing method of an accounting processing device that performs accounting processing of a company, which is a trading company included in a second business entity, in a joint venture consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, and includes an invoice amount calculation step in which an invoice amount calculation unit calculates an invoice amount to each trading company of the first business entity in accordance with an equity ratio in the joint venture set for each trading company, a payment amount calculation step in which a payment amount calculation unit calculates a payment amount to each trading company of the second business entity in accordance with an equity ratio in the joint venture set for each trading company, and an income / expense determination unit compares a total amount of invoice amounts to be invoiced to trading companies constituting the first business entity excluding the company with a total amount of payment amounts to be paid to trading companies constituting the second business entity excluding the company, and if the total amount of invoice amounts is greater, determines the invoice amount as the company's income, and if the total amount of payment amounts is greater, determines the invoice amount as the company's expense. a billing payment difference calculation step in which, when the billing amount is determined to be the company's income, the billing payment difference calculation unit calculates an amount obtained by subtracting the payment amount from the billing amount as the company's income, and, when the billing amount is determined to be the company's expense, the billing payment difference calculation step in which, when the billing amount is determined to be the company's income, the billing payment difference calculation unit calculates an amount obtained by subtracting the billing amount from the payment amount as the company's expense, and, when the billing amount is determined to be the company's income, the billing payment difference calculation step in which, when the billing amount is determined to be the company's income, the billing payment difference calculation unit calculates an amount obtained by dividing the billing amount for one or more trading companies other than the company that constitutes the first business entity by the total amount of the billing amounts as the billing payment difference calculation step an income / expense calculation step for calculating an amount of income from one or more trading companies other than the company that constitutes the first business entity by multiplying the amount of the invoice amount calculated in the invoice payment difference calculation step by the amount of the invoice payment difference calculation step, and calculating an amount of expenses to one or more trading companies other than the company that constitutes the second business entity if the invoice amount is determined to be an expense of the company, by dividing the amount of payment to one or more trading companies other than the company that constitutes the second business entity by the total amount of payments; and a journal data generation unit;and a journal data generating step of generating journal data corresponding to the calculated amount of income from one or more trading companies other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company itself that constitute a second business entity.

[0009] In addition, in order to solve the above-mentioned problems and achieve the object, the accounting processing program of the present invention is an accounting processing program for a computer that performs accounting processing for a company, which is one trading company included in a second business entity, in a joint venture composed of at least a first business entity and a second business entity, each of which has a plurality of trading companies, and the computer includes an invoice amount calculation unit that calculates an invoice amount to each trading company of the first business entity in accordance with an equity ratio in the joint venture that is set for each trading company, a payment amount calculation unit that calculates a payment amount to each trading company of the second business entity in accordance with an equity ratio in the joint venture that is set for each trading company, and an income / expense discrimination unit that compares a total amount of invoices to be invoiced to trading companies constituting the first business entity, excluding the company, with a total amount of payments to be made to trading companies constituting the second business entity, excluding the company, and, if the total amount of invoices is greater, determines the invoice amount as the company's income, and if the total amount of payments is greater, determines the invoice amount as the company's expense. a billing and payment difference calculation unit which, when it is determined that the billing amount is the company's income, calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income, and, when it is determined that the billing amount is the company's expense, calculates the amount obtained by subtracting the billing amount from the payment amount as the company's expense; and, when it is determined that the billing amount is the company's income, multiplies the amount obtained by dividing the billing amount to one or more trading companies other than the company that constitutes the first business entity by the total amount of the billing amounts by the amount calculated by the billing and payment difference calculation unit, thereby calculating the first business entity's income. an income / expense calculation unit which calculates the amount of expenses owed to one or more trading companies other than the company that constitutes the second business entity by dividing the amount of payment to the one or more trading companies other than the company that constitutes the second business entity by the total amount of payments if the invoice amount is determined to be an expense to the company, and multiplying this amount by the amount of expenses owed to the one or more trading companies other than the company that constitutes the second business entity, calculated by the invoice payment difference calculation unit; and journal data corresponding to the calculated amount of income from the one or more trading companies other than the company;The system functions as a journal data generating unit that generates journal data corresponding to the calculated expense amounts for one or more trading companies other than the company itself that constitute the second business entity. Effect of the Invention

[0010] The present invention can simplify the management of deposits and withdrawals, which becomes more complicated as the number of companies participating in a joint venture increases. [Brief description of the drawings]

[0011] [Figure 1] FIG. 1 is a diagram illustrating an example of a consortium structure. [Diagram 2] FIG. 2 is a block diagram showing the hardware configuration of an accounting processing device according to an embodiment, which is provided in a first sales company that is the lead manager of the consortium. [Diagram 3] FIG. 3 is a diagram illustrating an example of the sales agreement master. [Figure 4] FIG. 4 is a diagram illustrating an example of the section master. [Diagram 5] FIG. 5 is a diagram illustrating an example of the business owner master. [Figure 6] FIG. 6 is a diagram illustrating an example of the sales company master. [Figure 7] FIG. 7 is a diagram illustrating an example of the contract master. [Figure 8] FIG. 8 is a diagram showing an example of the billing request data. [Figure 9] FIG. 9 is a diagram illustrating an example of the payment request data. [Figure 10] FIG. 10 is a diagram showing an example of the settlement confirmation data. [Figure 11] FIG. 11 is a diagram showing an example of settlement confirmation data after the clearing process. [Figure 12] FIG. 12 is a diagram showing an example of the deposit reconciliation data. [Figure 13] FIG. 13 is a diagram illustrating an example of the payment reconciliation data. [Figure 14]FIG. 14 is a diagram showing an example of journal entry source data corresponding to "Room 101" of real estate property "0001". [Figure 15] FIG. 15 is a diagram showing an example of journal entry data generated based on original journal entry data corresponding to "Room 101" of real estate property "0001." [Figure 16] FIG. 16 is a diagram showing an example of journal entry source data corresponding to "Room 101" of the real estate property "0002". [Figure 17] FIG. 17 is a diagram showing an example of journal entry data generated based on the original journal entry data corresponding to "Room 101" of the real estate property "0002". [Figure 18] FIG. 18 is a diagram for explaining an example of inputting the delivery date to the contract master. [Figure 19] FIG. 19 is a diagram showing an example of billing request data for billing the delivery fee according to the share of each business owner. [Figure 20] FIG. 20 is a diagram showing an example of payment request data for paying the delivery fee in proportion to the share of each sales company. [Figure 21] FIG. 21 is a diagram showing an example of the settlement confirmation data. [Figure 22] FIG. 22 is a diagram showing an example of the journal entry for the contract fee associated with the delivery of "Room 101" of the real estate property "0001" to be recorded as income. [Figure 23] FIG. 23 is a diagram showing an example of other journal entry creation source data. [Figure 24] FIG. 24 is a diagram showing an example of the journal entry for the contract fee associated with the delivery of "Room 101" of the real estate property "0001" to be recorded as income. [Diagram 25] FIG. 25 is a diagram showing an example of an expense entry for the contract fee associated with the delivery of "Room 101" of the real estate property "0002." [Figure 26] FIG. 26 is a diagram showing an example of another journal entry creation source data. [Figure 27] FIG. 27 is a diagram showing an example of journal entry for recording as an expense the contract fee associated with the delivery of "Room 101" of the real estate property "0002." [Figure 28] FIG. 28 is a diagram showing an example of other settlement confirmation data. [Figure 29] FIG. 29 is a diagram showing an example of the payment reconciliation data. [Diagram 30] FIG. 30 is a diagram showing an example of the payment reconciliation data. [Diagram 31] FIG. 31 is a diagram showing an example of a write-off journal entry for an account receivable recorded on the delivery date of "Room 101" of the real estate property "0001" in month (N+3). [Diagram 32] FIG. 32 is a diagram showing an example of a write-off journal entry for the unpaid amount recorded on the delivery date of "Room 101" of the real estate property "0002" in the (N+3) month. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0012] Hereinafter, an accounting processing device according to an embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the following embodiment.

[0013] (overview) As an example, in the real estate sales business, as shown in Figure 1, a company that plans and develops real estate, called the "business owner," may entrust its sales to a "sales company." The "sales company" receives a sales commission from the "business owner" as remuneration according to sales performance. The sales commission is recorded as an expense from the "business owner's" perspective, and as income from the "sales company's" perspective.

[0014] In the development of large-scale real estate properties such as apartment buildings (condominiums), a joint venture is often formed in which multiple companies participate as "business owners" and "sales companies." In such joint ventures, the "sales company" known as the lead manager is often in charge of managing sales commissions. For this reason, the problem arises that the management of deposits and withdrawals becomes complicated when there are many companies participating in the joint venture.

[0015] In addition, there are cases where a single company participates in a joint venture as both the "business owner" and the "sales company," and in such cases, the lead sales company is required to perform accounting procedures according to its share of the equity as the "business owner" and its share of the equity as the "sales company." This places a heavy burden on the person in charge of managing deposits and withdrawals at the lead sales company, giving rise to problems such as delays in monthly closing procedures.

[0016] For this reason, the accounting processing device 1 of the embodiment automatically calculates and records the income or expenses for each counterparty according to the deposit and withdrawal of sales commission according to the equity ratio of each business owner and each sales company in the joint venture. In addition, the equity of other companies that occurs at the time of deposit and withdrawal is managed as a deposit for each counterparty, and is automatically offset when deposits and withdrawals are made. Furthermore, if the business owner to whom the invoice is made and the sales company to whom the payment is made are the same business partner, the invoice amount and the payment amount are offset, and the difference is settled. This simplifies the management of deposits and withdrawals in the joint venture, reduces the burden of deposit and withdrawal management on the sales company's personnel, and prevents inconveniences such as delays in monthly closing processing.

[0017] (Hardware configuration) Fig. 2 is a block diagram showing the hardware configuration of the accounting processing device 1 according to the embodiment. As shown in Fig. 1, the accounting processing device 1 according to the embodiment is installed in the first sales company (our company) which is the lead manager of a consortium that jointly develops real estate properties such as apartment buildings.

[0018] As shown in Fig. 2, the accounting processing device 1 of the embodiment comprises a memory unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 may be a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 may be a keyboard device, a mouse device, a microphone device, or a monitor device that cooperates with a mouse device to realize a pointing device function.

[0019] The communication interface unit 4 is connected to a network 50, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network). In addition to the accounting processing device 1 of the embodiment, terminal devices 51-55 of other sales companies or business owners that make up a consortium are connected to the network 50. Therefore, the accounting processing device 1 of the embodiment and the terminal devices 51-55 are able to communicate with each other via the network 50.

[0020] The storage unit 2 may be, for example, a storage device such as a ROM (Read Only Memory), a RAM (Random Access Memory), an HDD (Hard Disk Drive), or an SSD (Solid State Drive). The storage unit 2 stores an accounting program that can simplify accounting procedures as the lead manager of a consortium. The storage unit 2 also stores a sales agreement master 11, a section master 12, a business owner master 13, a sales company master 14, and a contract master 15. The storage unit 2 also stores billing request data, payment request data, settlement confirmation data, deposit reconciliation data, payment reconciliation data, and journal data.

[0021] As shown in Fig. 3, the sales agreement master 11 contains the property code, property name, contract commission rate, and handover commission rate for each real estate property. The contract commission rate is a rate corresponding to the amount that can be claimed as a company's commission out of the commission that is generated when a purchase contract or lease contract is made for a room in an apartment building that is for sale, and in this example, it is "1%" for each property. The handover commission rate is a rate corresponding to the amount that can be claimed as a company's commission out of the commission that is generated when a purchase contract or lease contract is made for a room in an apartment building that is for sale is delivered to the purchaser or leaser, and in this example, it is "1%" for each property.

[0022] In the plot master 12, as shown in FIG. 4, the property code of each real estate property, the plot number, the exclusive area of ​​each plot, etc. are set.

[0023] The business owner master 13 is a master that sets the share of each business owner for each real estate property that constitutes a joint venture (the ratio of paying expenses and the ratio of receiving income). As shown in Fig. 5, the business owner master 13 sets the property code of each real estate property, the business owner for each real estate property, and the share of each company (the ratio of paying expenses and the ratio of receiving income), etc.

[0024] In the example of Fig. 5, "Kyobashi Mansion" with property code "0001" is a joint venture between "our company", "Company A" and "Company B" which are companies of the accounting processing device 1 of the embodiment, and "our company"'s share is set to "20%, "Company A"'s share is set to "20%, and "Company B"'s share is set to "60%. " In addition, in the example of Fig. 5, "Ginza Mansion" with property code "0002" is a joint venture between "our company" and "Company D" which are companies of the accounting processing device 1 of the embodiment, and "our company"'s share is set to "80%", and "Company D"'s share is set to "20%.

[0025] The sales company master 14 is a master in which the lead sales company among the sales companies for each real estate property constituting the consortium is set, and the shares of each sales company (the ratio of paying expenses and the ratio of receiving income) are set. In the example of Fig. 6, the lead sales company among the sales companies is set to the sales company (our company) that owns the accounting processing device 1 of the embodiment.

[0026] In the example of Figure 6, "Kyobashi Mansion" with property code "0001" is a joint venture between "our company", "Company A" and "Company C", and "our company"'s share is set to "40%", "Company A"'s share is set to "40%, and "Company C"'s share is set to "20%". In the example of Figure 6, "Ginza Mansion" with property code "0002" is a joint venture between "our company" and "Company E", and "our company"'s share is set to "60%", and "Company E"'s share is set to "40%".

[0027] The contract master 15 is a master in which real estate properties for which contracts have been concluded are registered, and as shown in Fig. 7, the property code, plot number, contractor name, sales price (rent), contract date, and delivery date are set. The example in Fig. 7 is an example in which a rental contract for "Room 101" in "Kyobashi Mansion" with property code "0001" has been concluded with "Taro Tanaka", the contract date is "Nth month (N is a natural number from 1 to 12)", and the rent is "100,000 yen". Also, the example in Fig. 7 is an example in which a rental contract for "Room 101" in "Ginza Mansion" with property code "0002" has been concluded with "Hanako Yamada", the contract date is "Nth month (N is a natural number from 1 to 12)", and the rent is "100,000 yen".

[0028] (Functional configuration of accounting processing device) Next, the control unit 3 executes the accounting processing program stored in the memory unit 2, and thereby functions as a billing amount calculation unit 21, a payment amount calculation unit 22, a billing payment difference calculation unit 23, a data generation unit 24, a reconciliation processing unit 25, an income / expense discrimination unit 26, an accounting data generation unit 27, a master setting unit 28, and an income / expense calculation unit 29, as shown in FIG. 2.

[0029] The billing amount calculation unit 21 calculates the billing amount for each trading company (each company that is the business owner) of the first business entity based on the equity ratio in the joint venture (see Figures 5 and 6) set for each trading company (business owner and sales company: our company and Companies A to E).

[0030] The payment amount calculation unit 22 calculates the payment amount to each trading company (each sales company) of the second business entity based on the equity ratio in the joint venture (see Figures 5 and 6) set for each trading company (business owner and sales companies: our company and Companies A to E).

[0031] The income / expense discrimination unit 26 compares the total amount of invoices to be invoiced to trading companies (each business owner's company) that make up the first business entity, excluding the company itself, with the total amount of payments to be made to trading companies (each sales company) that make up the second business entity, excluding the company itself. If the total amount of invoices is greater, the income / expense discrimination unit 26 determines the amount of invoices to be the company's income. If the total amount of payments is greater, the income / expense discrimination unit 26 determines the amount of invoices to be the company's expense.

[0032] If the billing amount is determined to be the company's income, the billing payment difference calculation unit 23 calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income. If the billing amount is determined to be the company's expense, the billing payment difference calculation unit 23 calculates the amount obtained by subtracting the billing amount from the payment amount as the company's expense.

[0033] When the invoice amount is determined to be the company's own income, the income / expense calculation unit 29 divides the invoice amount to one or more trading companies other than the company that constitutes the first business entity by the total amount of invoices.Then, the income / expense calculation unit 29 multiplies the amount of the invoice amount calculated by the invoice payment difference calculation unit 23 by the amount obtained by this division, thereby calculating the amount of income from one or more trading companies (companies of other business owners) other than the company that constitutes the first business entity.

[0034] Furthermore, when the invoice amount is determined to be an expense for the company, the income / expense calculation unit 29 divides the payment amount to one or more trading companies other than the company that constitute the second business entity by the total amount of payments.The income / expense calculation unit 29 then multiplies the amount of expenses for the company calculated by the invoice payment difference calculation unit 23 by the amount obtained by this division, thereby calculating the amount of expenses to one or more trading companies (other sales companies) other than the company that constitute the second business entity.

[0035] The journal data generation unit 27 generates journal data corresponding to the calculated amount of income from one or more trading companies (business owner's companies) other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies (sales companies) other than the company itself that constitute the second business entity.

[0036] In addition, the journal data generation unit 27 manages the shares of other companies that arise when deposits and withdrawals are made as deposits for each counterparty, and generates journal data that offsets debits and credits when deposits and withdrawals are made.

[0037] In addition, when the trading company (business owner's company) of the first business entity to which the invoice is to be made and the trading company (sales company) of the second business entity to which the payment is to be made are the same trading company, the data generation unit 24 generates settlement confirmation data that offsets the invoice amount and the payment amount and settles with the difference.

[0038] (Accounting processing operations) Next, the accounting processing operation of the accounting processing device 1 of the embodiment having such a configuration will be described. That is, the control unit 3 operates based on the accounting processing program stored in the storage unit 2, and functions as the billing amount calculation unit 21 to the income / expense calculation unit 29, and performs accounting processing as the lead sales company as follows.

[0039] (Settlement work (N month) → Request for invoicing of contract fee, request for payment) First, as illustrated in FIG. 7, assume that rental contracts were concluded in month N (N is a natural number between 1 and 12) for "Room 101" of a real estate property with a property code of "0001" and "Room 101" of a real estate property with a property code of "0002". In this case, the billing amount calculation unit 21 calculates the billing amount for each business corresponding to the real estate property (plot) for which the rental contract was concluded at the timing of closing the month, etc., based on the following calculation formula, and inputs it into the column of the main amount for each business owner of the billing request data shown in FIG. 8, which is created by the operator based on the billing input screen, etc. Note that the billing amount calculation unit 21 detects the share of each business owner from the business owner master 13 shown in FIG. 5 and uses it for calculation.

[0040] Amount charged to each business owner = Sales price x Commission rate at time of contract x Equity

[0041] The example in Figure 8 is one in which each leaseholder has paid 100,000 yen as a contract fee. As shown in Figure 5, the ownership interest in the real estate property with property code "0001" is 20% for our company, 20% for Company A, and 60% for Company B. Therefore, the contract fee of 100,000 yen for the real estate property with property code "0001" is billed proportionately to our company, Company A, and Company B as 20,000 yen, 20,000 yen, and 60,000 yen, respectively.

[0042] Similarly, as shown in Figure 5, the ownership interest in the real estate property with the property code "0002" is "80%" for the company and "20%" for Company D. Therefore, the contract fee of "100,000 yen" for the real estate property with the property code "0002" is billed pro rata to the company and Company D as "80,000 yen" and "20,000 yen."

[0043] The billing amount calculation unit 21 also calculates the amount of consumption tax and the amount including tax on the base price, and inputs them into each field of the billing request data.

[0044] Furthermore, the payment amount calculation unit 22 calculates the payment amount to each sales company corresponding to the real estate property (plot) for which a rental contract has been concluded based on the following calculation formula, and inputs it into the column for the main amount of each sales company in the payment request data shown in Fig. 9, which is created by the operator based on the billing input screen, etc. Note that the payment amount calculation unit 22 detects the share of each sales company from the sales company master 14 shown in Fig. 6 and uses it for calculation.

[0045] Amount paid to each sales company = Sales price x Commission rate at time of contract x Equity

[0046] The example in Figure 9 is one in which each leaseholder has paid 100,000 yen as a contract fee. As shown in Figure 6, the ownership interest in the real estate property with property code "0001" is 40% for our company, 40% for Company A, and 20% for Company C. Therefore, the contract fee of 100,000 yen for the real estate property with property code "0001" is divided proportionately between our company, Company A, and Company C as 40,000 yen, 40,000 yen, and 20,000 yen, respectively.

[0047] Similarly, as shown in Figure 6, the ownership interest in the real estate property with the property code "0002" is "60%" for the company and "40%" for company D. Therefore, the contract fee of "100,000 yen" for the real estate property with the property code "0002" is paid pro rata as "60,000 yen" and "40,000 yen" between the company and company D.

[0048] The payment amount calculation unit 22 also calculates the amount of consumption tax and the amount including tax on the base price, and inputs them into each field of the payment request data.

[0049] Next, the billing payment difference calculation unit 23 calculates the net tax amount, which is the difference between the billed amount including tax and the paid amount including tax of each business operator and each seller shown in the billing request data (Fig. 8) and the payment request data (Fig. 9). The billing payment difference calculation unit 23 then inputs the net tax amount into the column of each business operator's company and each seller's company in the settlement confirmation data shown in Fig. 10, which is created by the operator based on the settlement confirmation input screen, etc. The example in Fig. 10 is an example in which Company A works as both a business operator and a seller. In this case, the net tax amount is input as "22,000 yen", which is the difference between the billed amount including tax of 22,000 yen and the paid amount including tax of 44,000 yen.

[0050] In addition, the invoice payment difference calculation unit 23 compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the invoiced amount including tax is larger, it enters the invoice payment category of "invoice" in the invoice payment category column of the settlement finalization data shown in Figure 10. In addition, the invoice payment difference calculation unit 23 compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the paid amount including tax is larger, it enters the invoice payment category of "payment" in the invoice payment category column of the settlement finalization data shown in Figure 10.

[0051] Next, the journal data generation unit 27 generates journal data based on the settlement confirmation data, etc., but since this stage is the paragraph of the contract month for the real estate property, no journal entry occurs and journal data will be generated for the next month.

[0052] (Settlement work ((N+1) month) → Settlement of deposits and withdrawals with each business partner) Next, based on this settlement confirmation data, when the invoice amounts are billed to the business owners A, B, and D, "22,000 yen," "66,000 yen," and "22,000 yen" are deposited from the business owners A, B, and D, respectively, as shown in the deposit reconciliation data in Figure 12. Also, based on the settlement confirmation data, payments of "44,000 yen," "22,000 yen," and "44,000 yen" are made to the sales companies A, C, and E, as shown in the payment reconciliation data in Figure 13.

[0053] The reconciliation processing unit 25 performs reconciliation processing of the settlement confirmation data as shown in Figure 11 based on the deposit reconciliation data shown in Figure 12 and the payment reconciliation data shown in Figure 13, enters "(N+1) month" in the reconciliation date field, and enters the corresponding reconciliation number of the deposit reconciliation data shown in Figure 12 or the corresponding reconciliation number of the payment reconciliation data shown in Figure 13 in the reconciliation number input field.

[0054] (Accounting work ((N+1) month) → Create journal entry data) Next, the journal data generation unit 27 generates journal data for each company for the contract for "Room 101" with property code "0001" and journal data for each company for the contract for "Room 101" with property code "0002" in the "N+1" month, which is the month following "N".

[0055] (Accounting data for "Room 101" of "0001") First, we will explain how to create journal data for "Room 101" of "0001" at the time of contract. Figure 14(a) shows billing request data for each business, which is the source data for creating the journal data, and Figure 14(b) shows payment request data for each sales company.

[0056] The income / expense discrimination unit 26 refers to the billing request data shown in Fig. 14(a) and the payment request data shown in Fig. 14(b), and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company A (22,000 yen) + Company B (66,000 yen) = 88,000 yen," and the total amount to be paid to sales companies other than the company is "Company A (44,000 yen) + Company C (22,000 yen) = 66,000 yen."

[0057] In this way, if the total amount billed to business owners other than the company is greater, this means that the amount deposited in the company's account is greater, so the income / expense discrimination unit 26 discriminates this as "income as a sales company."

[0058] Next, the invoice payment difference calculation unit 23 subtracts 66,000 yen, which is the total amount including tax paid by sales companies other than the company itself as shown in Figure 14(b), from 88,000 yen, which is the total amount including tax invoiced by business owners other than the company itself as shown in Figure 14(a), to calculate a tax-inclusive income amount of 22,000 yen, which is the company's income as a sales company.

[0059] Next, out of the tax-inclusive income amount of “22,000 yen,” the income / expense calculation unit 29 calculates the tax-inclusive income amount from business owner A and the tax-inclusive income amount from business owner B based on the ratio of the billed amount.

[0060] Tax-included income from employer A = income (22,000 yen) x (amount invoiced to employer A (22,000 yen) / total amount invoiced to employers other than your own (88,000 yen)) = 5,500 yen

[0061] Tax-included income from employer B = Income (22,000 yen) x (Amount invoiced to employer B (60,060 yen) / Total amount invoiced to employers other than your own (88,000 yen)) = 16,500 yen

[0062] Next, the journal data generating unit 27 determines the accounting subject based on the chronological relationship between the date of payment of the contract fee and the date of delivery of the real estate property "Room 101" with the property code "0001". In this case, since the real estate property "Room 101" with the property code "0001" is "undelivered" on the date of payment of the contract fee ((N+1) month), the journal data generating unit 27 determines the accounting subject of the income as "advance payment".

[0063] Then, the journal data generation unit 27 generates journal data associated with receipt of payment from business owner A company shown in Figure 15(a), journal data associated with receipt of payment from business owner B company shown in Figure 15(b), journal data associated with payment to sales company A company shown in Figure 15(c), journal data associated with payment to sales company C company shown in Figure 15(d), and journal data remaining after offsetting the journal data of Figures 15(a) to 15(d) (Figure 15(e)).

[0064] As shown in Figure 15(a), in the journal data relating to the receipt of payment from business owner A, the journal data generation unit 27 records the income from business owner A as "advance payment" and records the payments to sales company A and sales company C as "deposits".

[0065] In addition, as shown in Figure 15 (b), in the journal data relating to the receipt of payment from business owner B, the journal data generation unit 27 records the amount of income from business owner B as "advance payment", and records the amount of payment to sales company A and the amount of payment to sales company C as "deposits".

[0066] In addition, as shown in Figure 15(c), the journal data generation unit 27 generates journal data for payment to sales company A, in which payment is made from the "deposit" shown in Figures 15(a) and 15(b).

[0067] In addition, as shown in Figure 15(d), the journal data generation unit 27 generates journal data for payment to sales company C, in which payment is made from the "deposit" shown in Figures 15(a) and 15(b).

[0068] (Accounting data for "Room 101" of "0002") Next, we will explain how to create journal data for "Room 101" of "0002" at the time of contract. Figure 16(a) shows billing request data for each business, which is the source data for creating the journal data, and Figure 16(b) shows payment request data for each sales company.

[0069] The income / expense discrimination unit 26 refers to the billing request data shown in Fig. 16(a) and the payment request data shown in Fig. 16(b), and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company D (22,000 yen)," and the total amount to be paid to sales companies other than the company is "Company E (44,000 yen)."

[0070] In this way, if the total amount paid to sales companies other than the company's own company is greater, this means that the amount withdrawn from the company will be greater, so the income / expense discrimination unit 26 discriminates this as an "expense as a business owner."

[0071] Next, the invoice payment difference calculation unit 23 subtracts 22,000 yen, which is the total amount including tax of invoices of business owners other than the company itself shown in Figure 16(a), from 44,000 yen, which is the total amount including tax of payments of sales companies other than the company itself shown in Figure 16(b), to calculate a tax-inclusive income amount of 22,000 yen as the company's expense amount as a business owner.

[0072] Next, in this example, since the only other sales company than the company itself is "Company E," the entire tax-inclusive income amount of "22,000 yen" becomes an expense to sales company E. Therefore, the income / expense calculation unit 29 performs the following calculation to calculate the expense to sales company E based on the ratio of the payment amount.

[0073] Expenses to sales company E = Expenses (22,000 yen) x (Amount paid to sales company E (44,000 yen) / Total amount paid to sales companies other than your own company (44,000 yen)) = 22,000 yen

[0074] Next, the journal data generating unit 27 determines the accounting subject based on the relationship between the payment date and the delivery date. As of the payment date ((N+1) month) of this contract fee, the real estate property "Room 101" with property code "0002" has not yet been delivered. Therefore, the journal data generating unit 27 determines the accounting subject for the expense as "prepaid expenses."

[0075] Then, the journal data generation unit 27 generates journal data associated with receipt of payment from business owner D company shown in Figure 17(a), journal data associated with payment to sales company E company shown in Figure 17(b), and journal data (Figure 17(c)) remaining after offsetting the journal data in Figures 17(a) and 17(b).

[0076] As shown in FIG. 17(a), the journal data generation unit 27 records the receipt of payment from business owner D as a “deposit” to be paid to sales company E in the journal data associated with the receipt of payment from business owner D.

[0077] In addition, as shown in Figure 17(b), the journal data generation unit 27 records the expenses to sales company E as "prepaid expenses" in the journal data related to the payment to sales company E, and records the payment to sales company E from the "deposit" incurred in Figure 17(a).

[0078] (Daily work ((N+2) month) → Registration of delivery information) Next, suppose that the real estate property "Room 101" with property code "0001" and the real estate property "Room 101" with property code "0002", which were contracted in "Month N" as described above, are handed over to the contractors "Taro Tanaka" and "Hanako Yamada", respectively, in "Month (N+2)". The operator then inputs the delivery date via the contract master setting screen. When this input is made, the master setting unit 28 inputs the delivery date of "Month (N+2)" to the contract master 15, as shown in FIG. 18.

[0079] (Settlement work ((N+2) month) → Request for invoice and payment of handling fee at the time of delivery) When the real estate property is handed over in this manner, the operator generates, via the billing input screen, billing request data for billing each business owner's company for the handover fees incurred upon this handover, as shown in Fig. 19. Also, the operator generates, via the payment input screen, payment request data for paying each sales company for the handover fees incurred upon this handover, as shown in Fig. 20.

[0080] The billing amount calculation unit 21 calculates the billing amount for each business owner using the following formula, and inputs the calculated amount into the input field for the main amount of the billing request data shown in FIG.

[0081] Amount charged to each business owner = Sales price x Delivery fee rate x Equity

[0082] Further, the payment amount calculation unit 22 calculates the payment amount to each sales company using the following arithmetic expression, and inputs it into the input field of the main amount of the payment request data shown in FIG.

[0083] Amount paid to each sales company = Sales price x Delivery commission rate x Equity

[0084] Next, the billing payment difference calculation unit 23 calculates the net tax amount, which is the difference between the billed amount including tax and the paid amount including tax of each business operator and each seller shown in the billing request data (Fig. 19) and the payment request data (Fig. 20). The billing payment difference calculation unit 23 then inputs the net tax amount into the column of each business operator's company and each seller's company in the settlement confirmation data shown in Fig. 21, which is created by the operator based on the settlement confirmation input screen, etc. The example in Fig. 21 is an example in which Company A works as both a business operator and a seller. In this case, the net tax amount is input as "22,000 yen", which is the difference between the billed amount including tax of 22,000 yen and the paid amount including tax of 44,000 yen.

[0085] In addition, the invoice payment difference calculation unit 23 compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the invoiced amount including tax is larger, it enters the invoice payment category of "invoice" in the invoice payment category column of the settlement finalization data shown in Fig. 21. In addition, the invoice payment difference calculation unit 23 compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the paid amount including tax is larger, it enters the invoice payment category of "payment" in the invoice payment category column of the settlement finalization data shown in Fig. 21.

[0086] (Creating accounting data for (N+2) month) Next, the operation of journal data creation by the journal data generation unit 27 in "(N+2) month" will be described. In this "(N+2) month", the contract fee deposited or withdrawn in "(N+1) month" is transferred to income or expense profit and loss (P / L), and the delivery fee that has not been deposited or withdrawn is recorded as income or expense profit and loss. The counter account becomes "accounts receivable" or "accounts payable".

[0087] (Entry for recording contract fee income upon delivery of "Room 101" of "0001") In this case, the journal data generation unit 27 generates the journal data shown in Fig. 22 for recording the income of the contract fee associated with the delivery of "Room 101" of "0001". At this time, when "the date of payment of the contract fee (N+1)<the date of delivery (N+2)", the journal data generation unit 27 generates journal data in which the advance payment that occurred with the payment of the contract fee is transferred to income as shown in Fig. 22.

[0088] Next, the income / expense discrimination unit 26 refers to the billing request data shown in Fig. 23(a) and the payment request data shown in Fig. 23(b), and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company A (22,000 yen) + Company B (66,000 yen) = 88,000 yen," and the total amount to be paid to sales companies other than the company is "Company A (44,000 yen) + Company C (22,000 yen) = 66,000 yen."

[0089] In this way, if the total amount billed to business owners other than the company is greater, this means that the amount deposited in the company's account is greater, so the income / expense discrimination unit 26 discriminates this as "income as a sales company."

[0090] Next, the invoice payment difference calculation unit 23 subtracts 66,000 yen, which is the total amount including tax paid by sales companies other than the company itself as shown in Figure 23(b), from 88,000 yen, which is the total amount including tax in invoiced amounts of business owners other than the company itself as shown in Figure 23(a), to calculate a tax-inclusive income amount of 22,000 yen, which is the company's income as a sales company.

[0091] Next, out of the tax-inclusive income amount of “22,000 yen,” the income / expense calculation unit 29 calculates the tax-inclusive income amount from business owner A and the tax-inclusive income amount from business owner B based on the ratio of the billed amount.

[0092] Tax-included income from employer A = income (22,000 yen) x (amount invoiced to employer A (22,000 yen) / total amount invoiced to employers other than your own (88,000 yen)) = 5,500 yen

[0093] Tax-included income from employer B = Income (22,000 yen) x (Amount invoiced to employer B (60,060 yen) / Total amount invoiced to employers other than your own (88,000 yen)) = 16,500 yen

[0094] Next, the journal data generating unit 27 determines the accounting subject based on the relationship between the payment date of the contract fee and the delivery date of the real estate property "Room 101" of the property code "0001". In this case, since the delivery fee for "Room 101" of the property code "0001" is "unpaid" on the delivery date ((N+2) month), the journal data generating unit 27 generates "accounts receivable" in conjunction with the recording of the income, as shown in Figures 24(a) and 24(b).

[0095] Then, based on the calculation results of the income / expense calculation unit 29, the accounting data generation unit 27 generates accounting data to record the income of the delivery fee associated with the delivery of the real estate property "Room 101" with the property code "0001", as shown in Figures 24(a) and 24(b).

[0096] (Entry for recording contract fee income upon delivery of "Room 101" of "0002") Next, the journal data generation unit 27 generates the journal data shown in Fig. 25 for recording the income of the contract fee associated with the delivery of "Room 101" of the real estate property with the property code "0002". At this time, when "payment date of contract fee (N+1)<delivery date (N+2)", the journal data generation unit 27 generates journal data in which the "prepaid expenses" incurred with the payment of the contract fee are transferred to "expenses" as shown in Fig. 25.

[0097] Next, the income / expense discrimination unit 26 refers to the billing request data shown in Fig. 26(a) and the payment request data shown in Fig. 26(b), and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company D (22,000 yen) = 22,000 yen," and the total amount to be paid to sales companies other than the company is "Company E (44,000 yen) = 44,000 yen."

[0098] In this way, if the total amount paid to sales companies other than the company's own company is greater, this means that the amount withdrawn from the company is greater, so the income / expense discrimination unit 26 discriminates this as an "expense as a business owner."

[0099] Next, in this example, since the only other sales company than the company itself is "Company E," the entire tax-inclusive income amount of "22,000 yen" becomes an expense to sales company E. Therefore, the income / expense calculation unit 29 performs the following calculation to calculate the expense to sales company E based on the ratio of the payment amount.

[0100] Expenses to sales company E = Expenses (22,000 yen) x (Amount paid to sales company E (44,000 yen) / Total amount paid to sales companies other than your own company (44,000 yen)) = 22,000 yen

[0101] Next, the journal data generating unit 27 determines the accounting subject based on the relationship between the payment date and the delivery date. Since the delivery fee is unpaid at the time of the delivery date ((N+2) month), the journal data generating unit 27 generates an account receivable in association with the recording of the expense.

[0102] Then, the journal data generation unit 27 generates journal data for recording the delivery fee associated with the delivery of "Room 101" of the real estate property with the property code "0002" as shown in FIG.

[0103] (Settlement work ((N+3) month) → Settlement of deposits and withdrawals with each business partner) Next, the reconciliation of deposits and withdrawals between each business owner's company and each sales company, which is each of the business partners, is carried out. Specifically, when the invoice amounts are invoiced to each of the business owners, A Company, B Company, and D Company, "22,000 yen," "66,000 yen," and "22,000 yen" are deposited from each of the business owners, A Company, B Company, and D Company, respectively, as shown in the deposit reconciliation data in Figure 29. In addition, payments of "44,000 yen," "22,000 yen," and "44,000 yen" are made to each of the sales companies, A Company, C Company, and E Company, respectively, as shown in the payment reconciliation data in Figure 30.

[0104] The reconciliation processing unit 25 performs reconciliation processing of the settlement confirmation data as shown in Figure 28 based on the deposit reconciliation data shown in Figure 29 and the payment reconciliation data shown in Figure 30, enters "(N+3) month" in the reconciliation date field, and enters the corresponding reconciliation number of the deposit reconciliation data shown in Figure 29 or the corresponding reconciliation number of the payment reconciliation data shown in Figure 30 in the reconciliation number input field.

[0105] (Accounting work ((N+3) month) → Create journal entry data) Next, the journal data generation unit 27 generates the accounts receivable recorded in the "(N+2)th month" and the reconciliation journal entry for the accounts receivable.

[0106] (Accounting data for "Room 101" of "0001") For "Room 101" of a real estate property with a property code of "0001", if the delivery date ((N+2) month) is less than the delivery fee payment date (N+3) month, the journal data generation unit 27 will generate an offsetting journal entry for the accounts receivable recorded on the delivery date, as shown in Figures 31(a) to 31(e).

[0107] Figure 31(a) shows journal entry data associated with receipt of payment from business owner A, Figure 31(b) shows journal entry data associated with receipt of payment from business owner B, Figure 31(c) shows journal entry data associated with payment to sales company A, Figure 31(d) shows journal entry data associated with payment to sales company C, and Figure 31(e) shows the journal entry data remaining after offsetting the debits and credits of each of the journal entry data in Figures 31(a) to 31(d).

[0108] As shown in FIG. 31(a), the journal data generation unit 27 records the income from business owner A as “accounts receivable” in journal entries associated with the receipt of payment from business owner A, and records “deposits” to be paid to sales company A and sales company C, respectively.

[0109] In addition, as shown in FIG. 31(b), the journal data generation unit 27 records the income from business owner B as “accounts receivable” in journal entries associated with the receipt of payment from business owner B, and records the amounts paid to sales company A and sales company C as “deposits”.

[0110] In addition, the journal data generation unit 27 generates journal data for making a payment from the “deposit” shown in Figures 31(a) and 31(b) as journal data associated with a payment to sales company A, as shown in Figure 31(c).

[0111] In addition, the journal data generation unit 27 generates journal data for making a payment from the “deposit” shown in Figures 31(a) and 31(b) as journal data associated with a payment to sales company C, as shown in Figure 31(d).

[0112] (Accounting data for "Room 101" of "0002") Next, for "Room 101" of a real estate property with a property code of "0002", if the delivery date ((N+2) month) is less than the delivery fee payment date (N+3) month, the journal data generation unit 27 will generate an offsetting journal entry for the accounts receivable recorded on the delivery date, as shown in Figures 32(a) to 32(c).

[0113] Figure 32(a) shows the journal entry data relating to receipt of payment from business owner D, Figure 32(b) shows the journal entry data relating to payment to sales company E, and Figure 32(c) shows the journal entry data remaining after offsetting the debit and credit entries in the journal entry data of Figures 32(a) and 32(b).

[0114] As shown in Fig. 32(a), the journal data generation unit 27 records a "deposit" to be paid to sales company E in the journal data associated with the receipt of payment from business owner D. Also, as shown in Fig. 32(b), the journal data generation unit 27 records expenses to sales company E as "accounts payable" in the journal data associated with the payment to sales company E. Also, as shown in Fig. 32(b), the journal data generation unit 27 generates journal data for making a payment from the "deposit" generated in the journal entry of Fig. 32(a) as journal data associated with the payment to sales company E.

[0115] (Effects of the embodiment) As is clear from the above explanation, the accounting processing device 1 of the embodiment automatically calculates and records the income or expenses for each counterparty based on the deposits and withdrawals of sales commissions, depending on the equity ratio of each business owner and each sales company in the consortium.

[0116] In addition, the equity interests of other companies that arise when deposits and withdrawals are managed as deposits for each counterparty and are automatically offset when deposits and withdrawals are made.

[0117] Furthermore, if the business owner to whom the invoice is made and the sales company to whom the payment is made are the same business partner, the invoice amount and the payment amount are offset and the difference is settled.

[0118] This makes it easier to manage deposits and withdrawals even when a large number of companies participate in a joint venture.

[0119] [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, and can therefore contribute to Goals 8 and 9 of the SDGs.

[0120] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of Goals 12, 13, and 15 of the SDGs.

[0121] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0122] [Other embodiments] The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0123] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0124] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0125] Furthermore, with regard to the accounting processing device 1, the components shown in the figures are merely conceptual functional components, and the accounting processing device 1 does not necessarily have to be physically configured as shown in the figures.

[0126] For example, the processing functions of the accounting processing device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be realized in whole or in part by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the accounting processing device 1 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processing is recorded in a storage unit such as a ROM or HDD. This computer program is executed by being loaded into a RAM, and constitutes the control unit 3 in cooperation with the CPU.

[0127] In addition, the accounting processing program of this accounting processing device 1 may be stored in another server device connected to the accounting processing device 1 via any network, and it is also possible to download all or part of it as needed.

[0128] In addition, the accounting processing program for executing the processing described in this embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0129] 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 achieves its function by working with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in the accounting processing device 1 shown in the embodiment, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0130] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0131] The accounting processing device 1 may be configured as a known information processing device such as a personal computer device or a workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may be realized by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0132] 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]

[0133] The present invention is suitable for application to the accounting processing of companies that form a consortium, for example, in the real estate industry. [Explanation of symbols]

[0134] 1. Accounting Processing Device 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input Devices 7 Output Devices 11 Sales Agreement Master 12 Section Master 13 Employer Master 14 Sales company master 15 Contract Master 21 Billing amount calculation department 22 Payment amount calculation section 23 Claim Payment Difference Calculation Department 24 Data Generation Section 25 Clearing Processing Unit 26 Revenue / Expense Discrimination Section 27 Journal entry data generation section 28 Master setting section 29 Revenue / Expense Calculation Section

Claims

1. An accounting processing device that performs accounting processing of a company that is a trading company included in a second business entity in a consortium consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, comprising: a billing amount calculation unit that calculates a billing amount for each of the trading companies of the first business entity in accordance with an equity ratio in the joint venture that is set for each of the trading companies; a payment amount calculation unit that calculates a payment amount of the second business entity to each of the trading companies in accordance with an equity ratio in the joint venture that is set for each of the trading companies; an income / expense discrimination unit that compares the total amount of the invoices to be invoiced to the trading companies constituting the first business entity, excluding the company itself, with the total amount of the payments to be made to the trading companies constituting the second business entity, excluding the company itself, and, if the total amount of the invoices is greater, determines the invoice amount as the company's income, and, if the total amount of the payments is greater, determines the invoice amount as the company's expense; a billing payment difference calculation unit that calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income when the billing amount is determined to be the company's income, and calculates the amount obtained by subtracting the payment amount from the billing amount as the company's expense when the billing amount is determined to be the company's expense; an income / expense calculation unit which, if it is determined that the billing amount is its own income, calculates an amount of income from the one or more trading companies other than its own company that constitute the first business entity by dividing the amount of billing to the one or more trading companies other than its own company that constitute the first business entity by the total amount of the billing amounts, and multiplies the amount of income of the company calculated by the billing payment difference calculation unit, if it is determined that the billing amount is its own expense, calculates an amount of expense to the one or more trading companies other than its own company that constitute the second business entity by dividing the amount of payment to the one or more trading companies other than its own company that constitute the second business entity by the total amount of payment, and a journal data generation unit that generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company itself that constitute the second business entity; An accounting processing device comprising:

2. the journal data generation unit manages the shares of other companies generated at the time of deposits and withdrawals as deposits for each counterparty, and generates journal data in which debits and credits are offset in accordance with the deposits and withdrawals; The accounting processing device according to claim 1 .

3. Further comprising a data generating unit that generates settlement confirmation data in which the invoice amount and the payment amount are offset and the difference is settled when the invoiced trading company of the first business entity and the payment destination trading company of the second business entity are the same trading company; The accounting processing device according to claim 1 or 2,

4. 1. An accounting processing method for an accounting processing device that processes the accounting of a consortium consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, the accounting processing device processing the accounting of a trading company included in the second business entity, comprising: a billing amount calculation step in which a billing amount calculation unit calculates a billing amount for each of the trading companies of the first business entity in accordance with an equity ratio in the consortium set for each of the trading companies; a payment amount calculation step in which a payment amount calculation unit calculates a payment amount of the second business entity to each of the trading companies in accordance with an equity ratio in the joint venture, the equity ratio being set for each of the trading companies; an income / expense discrimination step in which the income / expense discrimination unit compares the total amount of the invoices to be invoiced to the trading companies constituting the first business entity, excluding the company itself, with the total amount of the payments to be made to the trading companies constituting the second business entity, excluding the company itself, and if the total amount of the invoices is greater, determines the invoice amount as the company's income, and if the total amount of the payments is greater, determines the invoice amount as the company's expense; a billing payment difference calculation step in which, if the billing amount is determined to be the company's income, the billing payment difference calculation unit calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income, and, if the billing amount is determined to be the company's expense, the billing payment difference calculation unit calculates the amount obtained by subtracting the billing amount from the payment amount as the company's expense; an income / expense calculation step in which, if the invoice amount is determined to be the company's income, the income / expense calculation unit calculates an amount of income from the one or more trading companies other than the company that constitutes the first business entity by dividing the invoice amount to the one or more trading companies other than the company that constitutes the first business entity by the total amount of the invoice amount, and multiplying the amount obtained by dividing the payment amount to the one or more trading companies other than the company that constitutes the second business entity by the total amount of the payment amount, by the amount of the company's expense calculated in the invoice / expense calculation step in which, if the invoice amount is determined to be the company's expense, the income / expense calculation step in which the income / expense calculation unit calculates an amount of expense to the one or more trading companies other than the company that constitutes the second business entity by dividing the payment amount to the one or more trading companies other than the company that constitutes the second business entity by the total amount of the payment amount; a journal data generation step in which a journal data generation unit generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company itself that constitute the second business entity; 1. An accounting method comprising the steps of:

5. An accounting processing program for a computer that performs accounting processing for a company that is a trading company included in a second business entity in a consortium consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, comprising: The computer, a billing amount calculation unit that calculates a billing amount for each of the trading companies of the first business entity in accordance with an equity ratio in the joint venture that is set for each of the trading companies; a payment amount calculation unit that calculates a payment amount of the second business entity to each of the trading companies in accordance with an equity ratio in the joint venture that is set for each of the trading companies; an income / expense discrimination unit that compares the total amount of the invoices to be invoiced to the trading companies constituting the first business entity, excluding the company itself, with the total amount of the payments to be made to the trading companies constituting the second business entity, excluding the company itself, and, if the total amount of the invoices is greater, determines the invoice amount as the company's income, and, if the total amount of the payments is greater, determines the invoice amount as the company's expense; a billing payment difference calculation unit that calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income when the billing amount is determined to be the company's income, and calculates the amount obtained by subtracting the payment amount from the billing amount as the company's expense when the billing amount is determined to be the company's expense; an income / expense calculation unit which, if it is determined that the billing amount is its own income, calculates an amount of income from the one or more trading companies other than its own company that constitute the first business entity by dividing the amount of billing to the one or more trading companies other than its own company that constitute the first business entity by the total amount of the billing amounts, and multiplies the amount of income of the company calculated by the billing payment difference calculation unit, if it is determined that the billing amount is its own expense, calculates an amount of expense to the one or more trading companies other than its own company that constitute the second business entity by dividing the amount of payment to the one or more trading companies other than its own company that constitute the second business entity by the total amount of payment, and functioning as a journal data generation unit that generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company itself that constitute the second business entity; An accounting processing program characterized by:

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