Classification generation device, classification generation method, and classification generation program

Abstract

To provide a classification generation device, a classification generation method, and a classification generation program which enable balance management of a transfer origin item of a complex project to be easily performed.SOLUTION: This classification generation device comprises transfer processing means for, when transferring at a target stage, generating a transfer target generation specification containing a project, a payment plan number, an expense item, a money amount, and a generation class indicating initial generation or existence in log information on the basis of payment plan data of a transfer classification generation date or less registered in a storage area, generating transfer classification data referring to an expense item master on the basis of the transfer target generation specification, and in this case, setting a generation item of the stage of the expense item master when the generation class is "initial generation" for a credit side, and a transfer item of the stage of the expense item master when the generation class is "existence in log information".SELECTED DRAWING: Figure 9

Description

[Technical field]

[0001] The present invention relates to a journal entry creating device, a journal entry creating method, and a journal entry creating program. [Background technology]

[0002] Patent Document 1 discloses a configuration in which project data is obtained that sets the start stage, which is the stage of the project when journal entry creation begins, payment data is obtained that sets the expenses corresponding to the project and the payment amount, and transfer journal entry data for each progress stage of the project is created based on the expense item master, project data, and payment data that set, for each expense item, the account items for the journal entries to be generated at each stage of the project. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2022-49319 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the invention described in Patent Document 1 above does not mention anything about automatically determining the source and destination of transfers when setting up accrual accounts in accordance with the progress of a project or creating transfer entries due to progress being made, thereby simplifying the complicated balance management of source accounts for projects.

[0005] The present invention has been made in consideration of the above, and aims to provide a journal entry creation device, a journal entry creation method, and a journal entry creation program that can automatically determine the destination and source of transfer entries when setting accrual accounts in accordance with the progress of a project and creating transfer entries due to progress, thereby simplifying the balance management of transfer source accounts of complicated projects. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a journal entry creation device having a control unit, the control unit being configured to be able to access a memory area that stores an expense item master in which an occurrence subject and a transfer subject for journal entries to be generated at each stage of a project are set for each expense item, a project master in which a stage classification indicating the current stage of the project is set, and log information that is created when a transfer journal entry is created and includes a stage transfer number, a payment schedule number, a project, a journal entry occurrence date, and transfer details, and a payment schedule input means for inputting payment schedule data including the payment schedule number, expense item, payment amount, and occurrence date of the project and registering it in the memory area ..., and registering it in the memory area, based on the payment schedule data, and a transfer processing means for generating transfer target accrual details including a project, a scheduled payment number, an expense item, an amount, and an accrual classification specifying whether or not it is an initial occurrence or exists in log information, based on the payment schedule data for an occurrence date on or after the journal entry occurrence date of the transfer, which is registered in the storage area, when a transfer is performed at a target stage, and for creating transfer journal data based on the transfer target accrual details by referring to the expense master, and at that time, for a credit account, if the accrual classification is "initial occurrence", the accrual account of the relevant stage of the expense master is set, and if the accrual classification is "existing in log information", the transfer account of the relevant stage of the expense master is set.

[0007] According to another aspect of the present invention, the data of the expense item master may be arbitrarily set by an operator.

[0008] According to another aspect of the present invention, the accrual subject of the expense master may be set to change according to the progress of the project, or may be always set to "temporary payment."

[0009] According to another aspect of the present invention, the transfer may include a land purchase transfer, a land delivery transfer, a construction start transfer, a construction completion transfer, a cost transfer, or a stage retention transfer.

[0010] According to another aspect of the present invention, when the journal transfer data is created, the stage classification of the project master and the log information may be updated.

[0011] In order to solve the above-mentioned problems and achieve the object, the present invention provides a journal entry creation method executed by an information processing device having a control unit, the control unit being configured to be able to access a memory area that stores an expense item master in which an occurrence subject and a transfer subject for journal entries to be generated at each stage of a project are set for each expense item, a project master in which a stage classification indicating the current stage of the project is set, and log information that is created when a transfer journal entry is created and includes a stage transfer number, a payment schedule number, a project, a journal entry occurrence date, and transfer details, the control unit being configured to include a payment schedule input step of inputting payment schedule data including the payment schedule number, expense item, payment amount, and occurrence date of the project, and registering the input data in the memory area, and The method includes a journal entry creation step of creating journal entry data by referring to the stage classification of the target project in the project master and the expense master, and a transfer processing step of generating, when a transfer is performed at the target stage, transfer target accrual details including the project, scheduled payment number, expense, amount, and accrual classification specifying whether it is an initial occurrence or exists in the log information, based on the payment schedule data for an occurrence date that is on or after the journal entry occurrence date of the transfer, which is registered in the storage area, and creating transfer journal entry data based on the transfer target accrual details by referring to the expense master, and at that time, for the credit account, if the accrual classification is "initial occurrence", setting the accrual account of the relevant stage in the expense master, and if the accrual classification is "existing in the log information", setting the transfer account of the relevant stage in the expense master.

[0012] In order to solve the above-mentioned problems and achieve the object, the present invention provides a journal entry creation program to be executed by an information processing device having a control unit, the control unit being configured to be able to access a memory area storing an expense item master in which an occurrence subject and a transfer subject for journal entries to be generated at each stage of a project are set for each expense item, a project master in which a stage classification indicating the current stage of the project is set, and log information which is created when a transfer journal entry is created and includes a stage transfer number, a payment schedule number, a project, a journal entry occurrence date, and transfer details, and the control unit includes a payment schedule input step of inputting payment schedule data including the payment schedule number, expense item, payment amount, and occurrence date of the project, and registering the input data in the memory area; and a transfer processing step of generating transfer target accrual details including a project, a scheduled payment number, an expense, an amount, and an accrual classification specifying whether or not it is an initial occurrence or exists in log information, based on the payment schedule data for an occurrence date that is equal to or less than the journal entry occurrence date of the transfer, which is registered in the storage area, when a transfer is performed at the target stage, and creating transfer journal data based on the transfer target accrual details by referring to the expense master, and at that time, for a credit account, if the accrual classification is "initial occurrence", setting an accrual account for the relevant stage of the expense master, and if the accrual classification is "existing in log information", setting a transfer account for the relevant stage of the expense master. Effect of the Invention

[0013] According to the present invention, the destination and source of transfers can be automatically determined when setting up accrual accounts according to the progress of a project and creating transfer entries due to progress, thereby simplifying the complicated balance management of source accounts for projects. [Brief description of the drawings]

[0014] [Figure 1] FIG. 1 is a diagram for explaining an overview of the present invention. [Diagram 2] FIG. 2 is a diagram for explaining an overview of the present invention. [Diagram 3] FIG. 3 is a diagram for explaining an overview of the present invention. [Figure 4] FIG. 4 is a diagram for explaining an outline of the present invention. [Diagram 5] FIG. 5 is a diagram for explaining an overview of the present invention. [Figure 6] FIG. 6 is a diagram for explaining an outline of the present invention. [Figure 7] FIG. 7 is a diagram for explaining an outline of the present invention. [Figure 8] FIG. 8 is a diagram for explaining an outline of the present invention. [Figure 9] FIG. 9 is a block diagram showing an example of the configuration of the journal entry creating device in this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 17] FIG. 17 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 18]FIG. 18 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 19] FIG. 19 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 20] FIG. 20 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 21] FIG. 21 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 22] FIG. 22 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Diagram 23] FIG. 23 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 24] FIG. 24 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Diagram 25] FIG. 25 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 26] FIG. 26 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 27] FIG. 27 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 28] FIG. 28 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Figure 29] FIG. 29 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Diagram 30] FIG. 30 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Diagram 31] FIG. 31 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. [Diagram 32]FIG. 32 is a diagram for explaining a specific example of the process of the control unit of the journal entry making device according to the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0015] 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.

[0016] [1. Overview] First, an overview of the present invention will be described.

[0017] For example, for condominium developers, the accounts for payments that occur depending on the progress of a project change. When transferring accounts according to the progress of a project, if there was a balance of the account that occurred in the relevant project, it was possible to transfer it according to the progress, but if the accrual was managed as provisional payments and the account that had already been transferred was managed as real estate in progress, the process of identifying the account from which the transfer was made was cumbersome.

[0018] This invention automatically identifies the source and destination of transfers when setting accrual accounts according to the progress of a project and creating transfer entries due to progress, simplifying the complicated balance management of source accounts for projects.

[0019] In addition, different condominium developers use different accounts and transfer accounts depending on the level of progress. Some condominium developers always record accruals as "advance payments" and then transfer them to accounts according to the current progress at the end of the month.

[0020] This invention makes it possible to make transfers according to the balance for condominium developers who record accruals as provisional payments and then perform transfers according to progress at the end of the month. Previously, it was only possible to record accruals as work in progress, but this invention is equipped with a function that allows you to create both of the following journal entries by setting the master. The work in progress balance before construction begins is set to real estate for development: 100.

[0021] ·Construction transfer Real estate in progress 100 / Real estate for development 100 · In process Real estate in process 200 / CASH 200 ← Occurrence is always in process · Transfer of completed construction Real estate for sale 300 / Real estate in progress 300 ← Transfer from in-progress items

[0022] ·Construction transfer Real estate in progress 100 / Real estate for development 100 · In-process provisional payment 200 / CASH 200 ← Always provisional payment when generated · Transfer of completed construction Real estate for sale 300 / Real estate in progress 100 Advance payment 200 ← Upon completion of construction, the amount incurred in the current month can be transferred from the advance payment

[0023] The following describes an overview of the journal entry creating device of the present invention. The functions described in the overview are assumed to be installed in the journal entry creating device shown in FIG.

[0024] The progress of a condominium development project is managed using project master data, including pre-land purchase, land purchase, land handover, construction start, and completion stages.

[0025] The cost is transferred to the original cost when the condominium is completed and handed over to the buyer. The expense item master, which manages the expenses incurred at the time of payment, identifies the accrued account and the transfer source account.

[0026] Figure 1 shows an example of setting the expense item master (1), which shows an example of changing the accrual account according to progress. Figure 2 shows an example of setting the expense item master (2), which shows an example of always setting the accrual account to "temporary payment."

[0027] The transfer to completion and the transfer to cost are carried out by the stage transfer process. The following six transfers can be made by the stage transfer process.

[0028] Land purchase transfer: A transfer is made when it is decided to purchase land for the project, and accounts incurred before the land purchase stage are transferred to the land purchase stage transfer account. Land handover transfer: The transfer is made when the land is handed over in the project, and the accounts incurred at the land purchase stage are transferred to the land handover stage transfer accounts. Construction start transfer: Transfers are made when construction begins on a project, and accounts incurred at the land handover stage are transferred to the construction start stage transfer account. Completion transfer: A transfer is made when the project is completed, and accounts incurred at the start of construction are transferred to the completion stage transfer account. Cost transfer: The transfer is made when the project is handed over, and items incurred at the completion stage and items transferred to the completion stage are transferred to cost items. Stage Retention: You are unable to move on to the next stage, such as the completion stage, and instead remain at the current stage and transfer subjects.

[0029] Figure 3 shows the source general account code, and specifies the current stage of the project and the source general account to be referenced. The reference changes depending on the current stage of the project. For example, if the current stage is "30 Construction start", the "Construction start stage arising account" is referenced. The same account is also referenced when the stage is stagnant.

[0030] Figure 4 shows the destination general account code, and specifies the stage transfer and the destination general account to be referenced. The process varies depending on the stage transfer and cost price. For example, in the case of stage transfer "40 Completion transfer", the "Completion stage transfer item" is referenced, and in the case of stage transfer "Cost transfer", the "Destination general account" is referenced.

[0031] Figure 5 shows the destination account when a project is stuck at a stage, and specifies the stage category and the destination general account to be referenced. When a project is stuck at a stage, the item to be referenced changes depending on the current stage of the project. For example, if the stage category is "40 Completion stage", the "Completion stage transfer account" is referenced.

[0032] FIG. 6 is a diagram for explaining the processing in the expense item master setting example (1) of FIG.

[0033] (A) shows Example (1): Accounting for payments made on a project at the start of construction.

[0034] (B) shows Example (2): Transfer items when a project in the construction start stage is transferred to completion. Although a transfer to completion is described here, the transfer from land purchase transfer, land delivery transfer, and construction start transfer are also processed by using the current stage classification accrual account and transfer item as the transfer source account (credit account).

[0035] (C) shows Example (3): Accounting for payments made on a project in the completed stage.

[0036] (D) shows Example (4): The transfer account when the cost of a project at the completion stage has been transferred due to its delivery.

[0037] FIG. 7 is a diagram for explaining the process in the expense item master setting example (2) in FIG.

[0038] (A) shows Example (1)': Accounting for payments made on a project at the start of construction.

[0039] (B) shows Example (2)': Transfer items when a project that has started construction is transferred to completion.

[0040] (C) shows Example (3)': Accounting for payments made during the completion stage of a project.

[0041] (D) shows the transfer account in Example (4)': A project that is in the completion stage but has not yet been delivered, so a stage hold has been made.

[0042] (E) shows Example (5)': Accounting for payments made during the completion stage of a project.

[0043] (F) shows the transfer item in Example (6)': when a project at the completion stage has been handed over and the cost is transferred.

[0044] Figure 8 shows a table that specifies the source and destination items for each stage of the stage transfer process, and specifies the transfer process, stage, occurrence type (first occurrence or present in log information), destination item, and source item. Stage transfer processes are executed according to this table.

[0045] The journal entry creating device of the present invention is applicable, for example, to the real estate industry.

[0046] [2. Configuration] An example of the configuration of the journal entry creating device according to this embodiment will be described with reference to FIG. The journal entry creating device according to this embodiment can be suitably used, for example, in real estate companies such as condominium developers, etc. Fig. 9 is a block diagram showing an example of the configuration of the journal entry creating device 100 according to this embodiment.

[0047] The journal entry creating device 100 is a commercially available desktop personal computer. The journal entry creating device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0048] The journal entry creating device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the journal entry creating device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0049] The communication interface unit 104 communicably connects the journal entry creating device 100 to a network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the journal entry creating device 100 and the server 200 to each other so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

[0050] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112. Displaying information on the monitor 114 and the user operating the input device 112 may be referred to as a "user operation via a UI."

[0051] 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.

[0052] The storage unit 106 also stores the expense item master 106a, project master 106b, payment schedule data, target project work, accrual detail work, screen display work, journal data, transfer journal data, stage transfer process creation history data (log information), stage transfer process creation history detail data (log information), etc. The stage transfer process creation history data and the stage transfer process creation history detail data are collectively referred to as "log information." The storage unit 106 also stores the data and tables in the above-mentioned Figures 3 to 5 and 8, and the control unit 102 performs processing by referring to these data and tables.

[0053] The expense item master 106a is a master that sets the accrual items and transfer items for accounting at each stage of the project progress for each expense item, and is configured so that the operator can set each data on the expense item master maintenance screen. The expense item master 106a can be configured as a table or the like that associates and registers the expense items (expense item code and / or expense item name), land purchase stage accrual items, land purchase stage transfer items, land delivery stage accrual items, land delivery stage transfer items, construction start stage accrual items, construction start stage transfer items, completion stage accrual items, completion stage transfer items, cost items, etc. (see Fig. 10(B)).

[0054] The project master 106b is a master for managing the current project stage (progress stage) for each project, and can be composed of a table or the like in which the project (project code and / or project name), property (property code and / or property name) name, and stage category indicating the current project stage are registered in association with each other (see FIG. 11(B)).

[0055] The payment schedule input data may include the payment schedule number, the date of occurrence, the project (project code and / or project name), the expense item, the tax category, the amount, the consumption tax, and the amount including tax (see FIG. 12(B)).

[0056] The journal entry data and the transfer journal entry data may include the tax category and amount (amount excluding tax, consumption tax) of the debit item and the tax category and amount (amount excluding tax, consumption tax) of the credit item.

[0057] The target project work is a table for storing the projects to be transferred and their stage classifications.

[0058] The accrual details work is a table for storing accrual details to be transferred. The accrual details to be transferred are payment schedule data with the accrual category added, and may include the payment schedule number, accrual date, project code, expense item, tax category, amount, consumption tax, amount including tax, and accrual category (see Figure 13 (C)). If the log information contains the same payment schedule number, the accrual category is set to "1: Exists in log information", and if the log information does not contain the same payment schedule number, the accrual category is set to "0: New occurrence".

[0059] Stage transfer processing creation history data (log information) is log information created when a stage transfer processing is performed, and may include the stage transfer number, project code, date of journal entry, and processing details (see Figure 14 (C)).

[0060] The stage transfer process creation history detail data (log information) is for linking the stage transfer number with the payment schedule number, and may include the stage transfer number and the payment schedule number (see FIG. 14(D)).

[0061] The control unit 102 is a CPU or the like that comprehensively controls the journal entry creating device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, and the like, and executes various information processing based on these stored programs.

[0062] The control unit 102 is configured to be able to access the expense item master 106a, project master 106b, payment schedule data, target project work, accrual details work, screen display work, journal data, transfer journal data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. stored in the storage unit 106. Note that the expense item master 106a, project master 106b, payment schedule data, target project work, accrual details work, screen display work, journal data, transfer journal data, stage transfer processing creation history data (log information), stage transfer processing creation history breakdown data (log information), etc. may be provided in another location (for example, server 200) as long as the control unit 102 is configured to be able to access them.

[0063] The control unit 102 conceptually includes, in terms of functions, a master maintenance unit 102a, a payment schedule input unit 102b, an accounting entry creation unit 102c, a transfer processing unit 102d, and a screen display control unit 102e.

[0064] The master maintenance unit 102a performs editing such as registering, updating, adding, and deleting data in the expense item master 106a in response to, for example, the operator's operation on the expense item master maintenance screen displayed on the monitor 114. In this way, the operator is configured to be able to freely set the data in the expense item master 106a. The accrual subject of the expense item master 106a may be set to change according to the progress of the project, or may always be set to "temporary payment."

[0065] Furthermore, the master maintenance unit 102a performs editing such as registering, updating, adding, and deleting data on the project master 106b in response to, for example, an operator's operation on a project master maintenance screen displayed on the monitor 114. The configuration allows the operator to freely set the data of the project master 106b.

[0066] The payment schedule input unit 102b inputs payment schedule data including the payment schedule number, expense item, payment amount, and occurrence date of the target project in response to, for example, an operator's operation on the payment schedule input screen displayed on the monitor 114, and registers the data in the memory unit 106.

[0067] The journal entry preparation unit 102c prepares journal entry data based on the stage classification of the target project in the project master 106b, the expense item master 106a, and the payment schedule data, and registers the journal entry data in the storage unit 106.

[0068] The transfer processing unit 102d executes stage transfer processing in response to, for example, an operator's operation on a stage transfer processing screen displayed on the monitor 114. In the stage transfer processing, when a transfer is performed at a target stage, a transfer target occurrence statement including a project, a payment schedule number, an expense item, an amount, and an occurrence classification specifying whether or not it is the first occurrence or exists in the log information is generated based on the payment schedule data of an occurrence date that is equal to or less than the journal entry occurrence date of the transfer registered in the storage unit 106, and transfer journal data is created and registered in the storage unit 106 based on the transfer target occurrence statement with reference to the expense item master 106a, and at that time, for the credit account, if the occurrence classification is "first occurrence", the occurrence account of the stage in the expense item master 106a is set, and if the occurrence classification is "existing in the log information", the transfer account of the stage in the expense item master 106a is set.

[0069] The transfer may include land purchase transfer, land delivery transfer, construction start transfer, construction completion transfer, cost transfer, or stage retention transfer. The accrual account in the expense item master may be set to change according to the progress of the project, or may always be set to "temporary payment."

[0070] In addition, in the stage transfer process, when transfer journal data is created, the stage classification and log information of the project master 106b may be updated.

[0071] The screen display control unit 102e controls the display and input of various screens (eg, an expense item master maintenance screen, a project master maintenance screen, a payment schedule input screen, a stage transfer processing screen, etc.) displayed on the monitor 114.

[0072] [3. Specific Examples] A specific example of the processing performed by the control unit 102 of the journal entry making device 100 in this embodiment will be described with reference to Fig. 9 to Fig. 32. Fig. 9 to Fig. 32 are diagrams for explaining a specific example of the processing performed by the control unit 102 of the journal entry making device 100 in this embodiment.

[0073] [3-1. First example] 9 to 17, a first example of the process of the control unit 102 of the journal entry creating device 100 in this embodiment will be described. In the first example, an example will be described in which the incurring subject of the expense item master 106a is changed according to the progress of the project.

[0074] First, prepare the master. The data of the expense master 106a is set on the expense master maintenance screen (outline) shown in FIG. 10(A). An example of a detailed screen of the expense master maintenance screen is shown in FIG. 31. FIG. 10(B) shows an example of the setting of the expense master 106a, which is set up, and includes the expense code "001 Construction cost", the start-of-construction stage accrual account "1970 Real estate in progress", the completion-stage accrual account "2970 Real estate for sale", the start-of-construction stage transfer account "1970 Real estate in progress", the completion-stage transfer account "2970 Real estate for sale", and the cost account "3970 Real estate sales cost". In this example, the accrual accounts are changed according to the progress of the project.

[0075] Data for the project master 106b is set on the project master maintenance screen (outline) shown in Fig. 11(A). Fig. 11(A) shows an example of the project master 106b settings, which are project code "A0001", property name "XX condominium", and stage classification "30 Construction start stage".

[0076] (1) Payments were made on projects that had already begun construction. Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 12 (A). Figure 12 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00001", the date of occurrence "2023 / 6 / 1", the project code "A0001 XX apartment", the expense item "001 Construction cost", the tax category "10%", the amount "100", the consumption tax "10", and the amount including tax "110".

[0077] The journal entry preparation unit 102c prepares journal entry data as shown in Fig. 12(C) based on the payment schedule data. The item that occurs on the debit side is determined by the stage classification "30: Construction start stage" in the project master 106b, and in the case of the transfer source general account item code in Fig. 3, 30: Construction start stage is an item that occurs at the construction start stage, so the construction start stage item "1970 Real estate in progress" in the expense item master 106a is set.

[0078] (2) Transfer projects that have already begun construction to completion. Completion transfer is performed in stage transfer processing. FIG. 13(A) shows an example of the display of the stage transfer processing screen. Transfer contents are set on the stage transfer processing screen. The stage transfer processing screen has fields for inputting the stage transfer processing process (contents), the target project, and the journal entry occurrence date, target transfer details that display the project, transfer amount, and transfer execution check box, and a display button (not shown). When the stage transfer processing process (contents), the target project, and the journal entry occurrence date are input and the display button is pressed, the transfer amount is calculated by the following process and displayed in the completion transfer details. Note that here, the project and transfer amount are displayed in the target transfer details, but in reality, the project and transfer amount are displayed in the target transfer details after the following process is executed. When the check box of the target transfer details is checked, the stage transfer is executed.

[0079] In the example shown in the figure, the process is transfer for completion, project is A0001, and journal entry date is June 30, 2023. The transfer for completion is to transfer the stage classification from "30: Construction start stage" to "40: Construction completion stage."

[0080] Based on the project master 106b, the transfer target project is stored in the target project work. Fig. 13(B) shows the data stored in the target project work, which shows the project "A0001 XX condominium" and the stage classification "30: Construction start stage".

[0081] The transfer target accrual details are stored in the accrual details work based on the payment schedule data for the accrual date on or after the journal entry occurrence date "2023 / 6 / 30". Figure 13 (C) shows an example of the transfer target accrual details stored in the accrual details work, with the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 construction cost", tax category "10%", amount "100", consumption tax "10", tax included amount "110", and accrual category "0: first occurrence" being stored. The accrual category is "0: first occurrence" because the payment schedule number "00001" is not registered in the log information.

[0082] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 13(D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. In the example shown in Figure 13(D), the project "A0001 XX Apartment" and the transfer amount "100" are stored.

[0083] When the stage transfer process is executed, the transfer journal data as shown in Fig. 14(A) is created based on the accrual details work and by referring to the expense master 106a. When transferring by completion, the debit account is transferred to the "completion stage transfer account" and the completion stage transfer account "2970 real estate for sale" in the expense master 106a is set, and the credit account is set to the start of construction stage accrual account "1970 real estate in progress" in the expense master 106a because the accrual category in the accrual details work is "0 (initial occurrence)".

[0084] After the process is executed, as shown in FIG. 14(B), the stage classification of the project master 106b is changed (updated) from 30 (start of construction) to 40 (completion stage), and as shown in FIG. 14(C) and (D), the stage transfer process creation history data and stage transfer process creation history breakdown data transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in FIG. 14(C), the stage transfer number is "001", the project code is "A0001", the journal entry occurrence date is "2023 / 6 / 30", and the process content is "completion transfer". In the example of the stage transfer process creation history breakdown data shown in FIG. 14(D), the stage transfer number is "001" and the payment schedule number is "00001".

[0085] (3) Payments were made on projects that were in the completed stage. Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 15 (A). Figure 15 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "20", and tax-inclusive amount "220".

[0086] The journal entry preparation unit 102c prepares journal entry data as shown in Fig. 15(C) based on the payment schedule data. The account that occurs on the debit side is determined by the stage classification "400: Completion stage" in the project master 106b, and in the case of the "transfer source general account code" in Fig. 3, 40: Completion stage is an account that occurs at the completion stage, so the completion stage account "2970 Real estate for sale" in the expense item master 106a is set.

[0087] (4) The cost price was transferred due to the delivery of projects at the completion stage. Cost transfer is performed in the stage transfer process. Figure 16(A) shows an example of the stage transfer process screen. The transfer details are set on the stage transfer process screen. In the example shown in the figure, Processing: Cost transfer, Project: A0001, Journal entry date: 7 / 31 / 2023, Project item: A0001 ○○ Apartment, Transfer amount: 300.

[0088] Based on the project master 106b, the transfer target project is stored in the target project work. Figure 16 (B) shows the data stored in the target project work, and the project is "A0001 XX condominium" and the stage classification is "40: Completion stage".

[0089] The transfer target accrual details are stored in the accrual details work based on the payment schedule data for the accrual date on or after the journal entry occurrence date "2023 / 7 / 31". Figure 16 (C) shows an example of the transfer target accrual details stored in the accrual details work, where the accrual category of payment schedule number "00001" is updated to "1: Exists in log information" and a record of payment schedule number "00002" (payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "10", tax included amount "220", accrual category "0: First occurrence") is added.

[0090] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 16(D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. In the example shown in Figure 16(D), the project "A0001 XX Apartment" and the transfer amount "300" are stored.

[0091] When the stage transfer process is executed, the expense master 106a is referenced based on the accrual details work to create transfer journal data as shown in Fig. 17(A). When transferring costs, the debit item is transferred to the "cost item" and the cost item "3970 real estate sales price" in the expense master 106a is set, and for the credit item, if the accrual category in the accrual details work is "0 (first occurrence)", the completion stage accrual item "2970 real estate for sale" in the expense master 106a is set, and if the accrual category in the accrual details work is "1: Exists in log information", the completion stage transfer item "2970 real estate for sale" in the expense master 106a is set.

[0092] After the process is executed, as shown in Figures 17(B) and (C), the transferred stage transfer process creation history data and stage transfer process creation history breakdown data are stored in the storage unit 106 as log information. In the example of the stage transfer process creation history data shown in Figure 17(B), the stage transfer number is "002", the project code is "A0001", the journal entry occurrence date is "2023 / 7 / 31", and the process content is "cost transfer". In the example of the stage transfer process creation history breakdown data shown in Figure 17(C), the stage transfer number is "002", and the payment schedule numbers are "00001" and "00002".

[0093] [3-2. Second example] A second example of the process of the control unit 102 of the journal entry creating device 100 in this embodiment will be described with reference to Fig. 9 and Fig. 18 to Fig. 28. In the second example, an example will be described in which the accrual subject of the expense item master 106a is always set to "temporary payment".

[0094] First, prepare the master. On the expense item master maintenance screen (outline) shown in Fig. 18(A), data of the expense item master 106a is set. Note that an example of a detailed screen of the expense item master maintenance screen is shown in Fig. 32.

[0095] Figure 18 (B) shows an example of the expense item master 106a to be set, with the expense item code "001 Construction cost", construction start stage accrual account "0970 Advance payment", construction start stage transfer account "1970 Real estate in progress", completion stage accrual account "0970 Advance payment", completion stage transfer account "2970 Real estate for sale", and cost account "3970 Real estate sales cost". In this example, the accrual account is always set to "0970 Advance payment".

[0096] Data for the project master 106b is set on the project master maintenance screen (outline) shown in Fig. 19(A). Fig. 19(B) shows an example of the project master 106b settings, which are the project code "A0001", the property name "XX condominium", and the stage classification "30 Construction start stage".

[0097] (1) Payments are made for projects that are in the construction stage Enter payment schedule data on the payment schedule input screen (summary) shown in Figure 20 (A). Figure 20 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "100", consumption tax "10", and tax-inclusive amount "110".

[0098] The journal entry preparation unit 102c prepares journal entry data as shown in Fig. 20(C) based on the payment schedule data. The item that occurs on the debit side is determined by the stage classification "30: Construction start stage" in the project master 106b, and in the case of the "transfer source general account item code" in Fig. 3, 30: Construction start stage is an item that occurs at the construction start stage, so the construction start stage item "0970 Provisional payment" in the expense item master 106a is set.

[0099] (2)'Projects that had already begun construction were transferred to completion. Completion transfer is performed in stage transfer processing. Figure 21 (A) shows an example of the stage transfer processing screen. Transfer details are set on the stage transfer processing screen. In the example shown in the figure, Processing: Completion transfer, project: A0001, journal entry date: 2023 / 6 / 30, project item: A0001 ○○ Apartment, transfer amount: 100. Completion transfer will be transferred from stage 30 (start of construction) to stage 40 (completion).

[0100] Based on the project master 106b, the transfer target project is stored in the target project work. Fig. 21(B) shows the data stored in the target project work, which shows the project "A0001 XX condominium" and the stage classification "30: Construction start stage".

[0101] The transfer target accrual details are stored in the accrual details work based on the payment schedule data for the occurrence date on or after the journal entry occurrence date "2023 / 6 / 30". Figure 21 (C) shows an example of the transfer target accrual details stored in the accrual details work, with the payment schedule number "00001", occurrence date "2023 / 6 / 1", project code "A0001 XX apartment", expense item "001 construction cost", tax category "10%", amount "100", consumption tax "10", tax included amount "110", and accrual category "0: first occurrence" stored. The accrual category is "0: first occurrence" because the payment schedule number "00001" is not registered in the log information.

[0102] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 21(D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. In the example shown in Figure 21(D), the project "A0001 XX Apartment" and the transfer amount "100" are stored.

[0103] When the stage transfer process is executed, the transfer journal data as shown in Fig. 22(A) is created based on the accrual details work and by referring to the expense master 106a. When transferring by completion, the debit account is transferred to the "completion stage transfer account" and the completion stage transfer account "2970 real estate for sale" in the expense master 106a is set, and the credit account is set to the start of construction stage accrual account "0970 provisional payment" in the expense master 106a because the accrual category in the accrual details work is "0 (initial occurrence)".

[0104] After the process is executed, as shown in FIG. 22(B), the stage classification of the project master 106b is changed (updated) from 30 (construction start stage) to 40 (construction completion stage), and as shown in FIG. 22(C) and (D), the stage transfer process creation history data and stage transfer process creation history breakdown data transferred as log information are stored in the storage unit 106. In the example of the stage transfer process creation history data shown in FIG. 22(C), the stage transfer number is "001", the project code is "A0001", the journal entry occurrence date is "2023 / 6 / 30", and the process content is "40 Completion transfer". In the example of the stage transfer process creation history breakdown data shown in FIG. 22(D), the stage transfer number is "001" and the payment schedule number is "00001".

[0105] (3)'Payments were made on projects that were in the completed stage. Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 23 (A). Figure 23 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "20", and tax-inclusive amount "220".

[0106] The journal entry preparation unit 102c prepares journal entry data as shown in Fig. 23(C) based on the payment schedule data. The account that occurs on the debit side is determined by the stage classification "400: Completion stage" in the project master 106b, and in the case of the "transfer source general account code" in Fig. 3, 40: Completion stage is an account that occurs at the completion stage, so the completion stage account "0970 Advance payment" in the expense item master 106a is set.

[0107] (4)'The project is in the completion stage but has not yet been handed over, so the stage was held up. Stage retention is implemented in stage transfer processing. Figure 24 (A) shows an example of the stage transfer processing screen. Set the transfer details on the stage transfer processing screen. In the example shown in the figure, the processing is: stage retention, project: A0001, journal entry occurrence date: 2023 / 7 / 31, project item: A0001 XX apartment, transfer amount: 200. Stage retention creates a transfer journal entry without changing the stage classification.

[0108] Based on the project master 106b, the transfer target project is stored in the target project work. Figure 24 (B) shows the data stored in the target project work, and the project is "A0001 XX condominium", and the stage classification is "40: Completion stage".

[0109] Based on the payment schedule data for occurrence dates on or after the journal entry occurrence date "2023 / 7 / 31", the transfer target accrual details are stored in the accrual details work. Figure 24 (C) shows an example of the transfer target accrual details stored in the accrual details work, where the accrual category of payment schedule number "00001" is updated to "1: Exists in log information" and a record of payment schedule number "00002" (payment schedule number "00002", occurrence date "2023 / 7 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "200", consumption tax "10", amount including tax "220", accrual category "0: First occurrence") is added.

[0110] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 24(D), and then the transfer amount for the target project "200" is displayed on the stage transfer processing screen. In the example shown in Figure 24(D), the project "A0001 XX Apartment" and the transfer amount "200" are stored.

[0111] When the stage transfer process is executed, the transfer journal data as shown in Fig. 25(A) is created based on the accrual details work by referring to the expense master 106a. When the stage is stalled, the debit account is transferred to the "completion stage transfer account" and the completion stage transfer account "2970 Real estate for sale" in the expense master 106a is set, and the credit account is set to the completion stage accrual account "0970 Advance payment" in the expense master 106a because the accrual category in the accrual details work is "0 (first occurrence)".

[0112] After the process is executed, as shown in Figures 25(B) and (C), the transferred stage transfer process creation history data and stage transfer process creation history breakdown data are stored in the memory unit 106 as log information. The stage classification of the project master 106b is held up, so it is not changed. In the example of stage transfer process creation history data shown in Figure 25(B), the stage transfer number is "002", the project code is "A0001", the journal entry occurrence date is "2023 / 7 / 31", and the processing content is "completion transfer". In the example of stage transfer process creation history breakdown data shown in Figure 25(C), the stage transfer number is "002", the payment schedule number is "00002", and "00002".

[0113] (5)'Payments have been made on projects that are in the completed stage. Enter payment schedule data on the payment schedule input screen (outline) shown in Figure 26 (A). Figure 26 (B) shows an example of entered payment schedule data, which includes the payment schedule number "00003", occurrence date "2023 / 8 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax category "10%", amount "300", consumption tax "30", and tax-inclusive amount "330".

[0114] The journal entry preparation unit 102c prepares journal entry data as shown in Fig. 26(C) based on the payment schedule data. The account that occurs on the debit side is determined by the stage classification "400: Completion stage" in the project master 106b, and in the case of the "transfer source general account code" in Fig. 3, 40: Completion stage is an account that occurs in the completion stage, so the completion stage account "0970 Advance payment" in the expense item master 106a is set.

[0115] (6)'The cost price was transferred due to the delivery of projects at the completion stage. Cost transfer is performed in the stage transfer process. Figure 27(A) shows an example of the stage transfer process screen. The transfer details are set on the stage transfer process screen. In the example shown in the figure, Processing: Cost transfer, Project: A0001, Journal entry date: August 31, 2023, Project item: A0001 ○○ Apartment, Transfer amount: 300.

[0116] Based on the project master 106b, the transfer target project is stored in the target project work. Figure 27 (B) shows the data stored in the target project work, and the project is "A0001 XX condominium", and the stage classification is "40: Completion stage".

[0117] Based on the payment schedule data for the journal entry occurrence date "2023 / 8 / 31", the transfer target accrual details are stored in the accrual details work. Figure 27 (C) shows an example of the transfer target accrual details stored in the accrual details work, where the accrual classification of payment schedule numbers "00001" and "00002" is updated to "1: Exists in log information", and a record of payment schedule number "00003" (payment schedule number "00003", occurrence date "2023 / 8 / 10", project code "A0001 XX apartment", expense item "001 Construction cost", tax classification "10%", amount "300", consumption tax "30", tax included amount "330", accrual classification "0: First occurrence") is added.

[0118] The amounts in the accrual details work are totaled, and the transfer amount for the target project is stored in the screen display work as shown in Figure 27(D), and then the transfer amount for the target project is displayed on the stage transfer processing screen. In the example shown in Figure 27(D), the project "A0001 XX Apartment" and the transfer amount "600" are stored.

[0119] When the stage transfer process is executed, the expense master 106a is referenced based on the accrual details work to create transfer journal data as shown in Fig. 28(A). When transferring costs, the debit item is transferred to the "cost item" and the cost item "3970 real estate sales price" in the expense master 106a is set, and for the credit item, if the accrual category in the accrual details work is "0 (first occurrence)", the completion stage accrual item "0970 provisional payment" in the expense master 106a is set, and if the accrual category in the accrual details work is "1: present in log information", the completion stage transfer item "2970 real estate for sale" in the expense master 106a is set.

[0120] After the process is executed, as shown in Figures 28(B) and (C), stage transfer process creation history data and stage transfer process creation history breakdown data indicating the transfer history are created as log information and stored in the storage unit 106. In the example of stage transfer process creation history data shown in Figure 28(B), the stage transfer number is "003", the project code is "A0001", the journal entry occurrence date is "2023 / 8 / 31", and the process content is "cost transfer". In the example of stage transfer process creation history breakdown data shown in Figure 28(C), the stage transfer number is "003", and the payment schedule numbers are "00001", "00002", and "00003".

[0121] [3-3. Stage transfer processing flow] The process flow of stage transfer processing will be explained with reference to Figures 29 and 30. Figures 29 and 30 are diagrams showing the process flow of stage transfer processing, and Figure 29 shows the process flow from when the display button is pressed on the stage transfer screen until data (project, transfer amount) is displayed in the target transfer details on the stage transfer screen. Figure 30 shows the process flow when transfer processing is executed.

[0122] In Figure 29, when the stage transfer processing screen is used and the stage transfer processing step, the target project, and the accounting entry date are entered and the display button is pressed (step S1), the project to be transferred is extracted from the project master 106b and stored in the project work (step S2).

[0123] The payment schedule data (current transfer data) for the occurrence date on or after the journal entry occurrence date is extracted from the memory unit 106 and stored in the occurrence detail work as the transfer target occurrence details (step S3). The amounts in the occurrence detail work are totaled and the transfer amount for the target project is stored in the screen display work (step S4), after which the transfer amount for the target project is displayed in the target transfer details on the stage transfer processing screen (step S5). Note that when the stage is stalled, it is set in the display work only if the occurrence category of the occurrence detail work is "0: first occurrence".

[0124] In Fig. 30, when the process is executed (step S11), the transfer journal entry creation process is executed, transfer journal entry data is created based on the occurrence detail work and the expense item master 106a, and stage transfer data is set (step S12). Note that when the stage is stalled, the stage transfer data is set only when the occurrence category of the occurrence detail work is "0: first occurrence".

[0125] The project classification of the target project in the project master 106b is updated (step S13). For example, in the case of FIG. 14, the stage classification is updated from 30 (construction start stage) to 40 (construction completion stage).

[0126] Stage transfer process creation history data (log information) indicating the transfer history is created and registered in the storage unit 106 (step S14). Also, stage transfer process creation history detail data (log information) linking the stage transfer number and the payment schedule number is created and registered in the storage unit 106 (step S15).

[0127] As described above, according to this embodiment, the expense item master 106a is configured to set the accrual subject and transfer subject of the journal entry to be generated at each stage of the project for each expense item, and the project master 106b is configured to set the stage classification indicating the current stage of the project. a payment schedule input unit 102b for inputting payment schedule data including the payment schedule number, expense item, payment amount, and occurrence date of the project and registering it in the storage area; a journal entry creation unit 102c for creating journal entry data based on the payment schedule data and with reference to the stage classification of the target project of the project master 106b and the expense item master 106a; and a transfer counter including a project, payment schedule number, expense item, amount, and occurrence classification specifying whether or not it is present in the log information based on the payment schedule data for an occurrence date that is equal to or less than the journal entry occurrence date of the transfer, which is registered in the storage area, when a transfer is made at a target stage. The system is equipped with a transfer processing unit 102d which generates an accrual detail for an event, and creates transfer journal entry data based on the accrual detail to be transferred by referring to the expense master 106a, and at that time, for the credit account, if the accrual category is "first occurrence", sets the accrual account of the relevant stage in the expense master, and if the accrual category is "present in log information", sets the transfer account of the relevant stage in the expense master. Therefore, it is possible to automatically determine the setting of accrual accounts in accordance with the progress of a project and to automatically identify the transfer source and destination when creating transfer journal entries due to progress, thereby simplifying the complicated balance management of transfer source accounts for projects.

[0128] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0129] 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.

[0130] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0131] 5. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0132] 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.

[0133] 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.

[0134] Furthermore, with regard to the journal entry creating device 100, the components shown in the figures are merely functional concepts, and the devices do not necessarily have to be physically configured as shown in the figures.

[0135] For example, the processing functions of the journal entry creating device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the journal entry creating device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0136] In addition, this computer program may be stored in an application program server connected to the journalization device 100 via any network, and it is also possible to download all or part of it as necessary.

[0137] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0138] 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.

[0139] 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.

[0140] The journal entry creating device 100 may be configured as an information processing device such as a known personal computer or a workstation, or may be configured as the information processing device to which any peripheral device is connected. The journal entry creating device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0141] 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]

[0142] The present invention is useful in the real estate industry involved in housing development and sales. [Explanation of symbols]

[0143] 100 Journal entry creation device 102 Control section 102a Master Maintenance Department 102b Payment schedule input section 102c Journal entry preparation department 102d Transfer Processing Unit 102e Screen display control unit 104 Communication interface section 106 Storage section 106a Expense Master 106b Project Master 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. A journal entry creation device including a control unit, The control unit is For each expense item, an expense item master that sets the accrual subjects and transfer subjects for the journal entries to be generated at each stage of the project, A project master with a stage division that indicates the current stage of the project, This is created when a transfer journal entry is created, and includes log information including the stage transfer number, payment schedule number, project, journal entry occurrence date, and transfer details. The storage area storing the a payment schedule input means for inputting payment schedule data including the payment schedule number, expense item, payment amount, and date of occurrence of the project and registering the data in the storage area; a journal entry creation means for creating journal entry data by referring to the stage classification of the target project of the project master and the expense item master based on the payment schedule data; a transfer processing means for generating transfer target occurrence details including a project, a scheduled payment number, an expense item, an amount, and an occurrence classification specifying whether it is an initial occurrence or exists in log information, based on the payment schedule data for an occurrence date on or after the journal entry occurrence date of the transfer registered in the storage area, and creating transfer journal entry data based on the transfer target occurrence details with reference to the expense item master, and at that time, for the credit account, if the occurrence classification is "initial occurrence", setting the occurrence account of the relevant stage of the expense item master, and if the occurrence classification is "existing in log information", setting the transfer account of the relevant stage of the expense item master; A journal entry creation device comprising:

2. 2. The journal entry creating device according to claim 1, wherein the data of the expense item master can be arbitrarily set by an operator.

3. 3. The journal entry creating device according to claim 2, wherein the accrual subject of the expense master is set to change according to the progress of a project or is always set to "temporary payment."

4. 2. The journal entry creation device according to claim 1, wherein the transfers include land purchase transfers, land delivery transfers, construction start transfers, construction completion transfers, cost transfers, or stage retention transfers.

5. The journal entry creation device according to any one of claims 1 to 4, characterized in that when the transfer processing means creates the transfer journal data, it updates the stage classification of the project master and the log information.

6. A journal entry creation method executed by an information processing device having a control unit, The control unit is For each expense item, an expense item master that sets the accrual subjects and transfer subjects for the journal entries to be generated at each stage of the project, A project master with a stage division that indicates the current stage of the project, This is created when a transfer journal entry is created, and includes log information including the stage transfer number, payment schedule number, project, journal entry occurrence date, and transfer details. The storage area storing the Executed in the control unit: a payment schedule input step of inputting payment schedule data including the payment schedule number, expense item, payment amount, and date of occurrence of the project and registering the data in the storage area; a journal entry creation step of creating journal entry data by referring to the stage classification of the target project of the project master and the expense item master based on the payment schedule data; a transfer processing step of generating transfer target occurrence details including a project, a scheduled payment number, an expense item, an amount, and an occurrence classification specifying whether it is the first occurrence or exists in the log information, based on the payment schedule data for an occurrence date on or before the journal entry occurrence date of the transfer registered in the storage area, and creating transfer journal entry data based on the transfer target occurrence details with reference to the expense item master, and at that time, setting, for the credit account, the occurrence account of the relevant stage of the expense item master if the occurrence classification is "first occurrence", and setting the transfer account of the relevant stage of the expense item master if the occurrence classification is "existing in the log information"; A method for creating journal entries comprising:

7. A journal entry creation program to be executed by an information processing device having a control unit, The control unit is For each expense item, an expense item master that sets the accrual subjects and transfer subjects for the journal entries to be generated at each stage of the project, A project master with a stage division that indicates the current stage of the project, This is created when a transfer journal entry is created, and includes log information including the stage transfer number, payment schedule number, project, journal entry occurrence date, and transfer details. The storage area storing the In the control unit, a payment schedule input step of inputting payment schedule data including the payment schedule number, expense item, payment amount, and date of occurrence of the project and registering the data in the storage area; a journal entry creation step of creating journal entry data by referring to the stage classification of the target project of the project master and the expense item master based on the payment schedule data; a transfer processing step of generating transfer target occurrence details including a project, a scheduled payment number, an expense item, an amount, and an occurrence classification specifying whether it is the first occurrence or exists in the log information, based on the payment schedule data for an occurrence date on or before the journal entry occurrence date of the transfer registered in the storage area, and creating transfer journal entry data based on the transfer target occurrence details with reference to the expense item master, and at that time, setting, for the credit account, the occurrence account of the relevant stage of the expense item master if the occurrence classification is "first occurrence", and setting the transfer account of the relevant stage of the expense item master if the occurrence classification is "existing in the log information"; A journal entry creation program for executing the above.

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