Business support apparatus, business support method, and business support program

Abstract

To support journal entry operation for payments received after write-off of irrecoverable receivables.SOLUTION: In the case where the amount charged to a debtor is unpaid, an apparatus supports the operation to pay the amount to a creditor through subrogation and recover, as a reimbursement claim, the unpaid amount from the debtor. Specifically, a bill clearing data generation unit generates bill clearing data for clearing the unpaid amount, including the amount charged with negative amount. A reimbursement claim data generation unit generates reimbursement claim data that treats the unpaid amount as a reimbursement claim of the company. A journal entry data generation unit generates, when the unpaid amount is paid after the reimbursement claim data is generated, journal entry data to record the same amount as the amount charged as a debit, to an account title of cash and deposits the same amount as the amount charged as a credit, to an account title of recovery of written-off receivables.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to a business support device, a business support method, and a business support program.

Background Art

[0002] Patent Document 1 (Japanese Patent Application Laid-Open No. 2001-216394) discloses a method for preserving claims in which a brokerage firm pays an amount based on accounts receivable to a creditor together with a financial institution based on aggregated data corresponding to the accounts receivable, and generates a claim separate from the accounts receivable against the creditor. This enables the creditor to liquidate the accounts receivable, which are time-bound monetary claims against the debtor, without transferring them.

[0003] Further, Patent Document 1 discloses, in paragraph 0080 and the like, that when a medical institution fails to make a payment, the financial institution claims subrogation repayment from the wholesaler, the wholesaler determines whether to perform subrogation repayment arbitrarily, and as a result of this determination, the wholesaler makes subrogation repayment to the financial institution using money arbitrarily withdrawn from its own bank account, or executes a pledge set on the accounts receivable.

Prior Art Documents

Patent Documents

[0004]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0005] Here, in the rent debt guarantee industry, a recovery business is conducted as a claim for reimbursement by making a subrogation repayment for overdue claims. However, if it is determined that the debt cannot be recovered after a certain period of collection activities, a bad debt determination is made and the debt is written off (removed).

[0006] However, after a write-off, a payment may be received from the debtor due to past dunning actions, etc. In this case, since the debt has already been written off, there is no remaining statement to use to offset the payment from the debtor, resulting in the inconvenience of the payment from the debtor becoming unaccounted for.

[0007] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that are capable of supporting the accounting entry work for deposits after write-off of receivables that have been determined to be uncollectible. [Means for solving the problem]

[0008] In order to solve the above problems and achieve the object, the business support device of the present invention is a business support device that supports the business of making a subrogation payment to a creditor for an unpaid claim amount asserted against a debtor and recovering the unpaid claim amount as a reimbursement claim from the debtor, and has: a claim reconciliation data generation unit that generates claim reconciliation data including a negative claim amount to reconcile the unpaid claim amount; a reimbursement claim data generation unit that generates reimbursement claim data that treats the unpaid claim amount as the company's reimbursement claim; and an accounting data generation unit that generates accounting data in which the debit side is an account item for cash and deposits and the amount is the same as the claim amount, and the credit side is an account item for gain on collection of written-off claims and the amount is the same as the claim amount, when the unpaid claim amount is received after the generation of the reimbursement claim data.

[0009] In addition, in order to solve the above-described problems and achieve the object, a business support method according to the present invention is a business support method for a business support apparatus that supports a business of subrogating and paying a claim amount to a creditor and attempting to recover the unpaid claim amount from a debtor as a right of recourse, and includes: a claim cancellation data generation step in which a claim cancellation data generation unit generates claim cancellation data including a claim amount of a negative amount for canceling the unpaid claim amount; a right of recourse data generation step in which a right of recourse data generation unit generates right of recourse data in which the unpaid claim amount is the right of recourse of the company; and a journal entry data generation step in which, after the generation of the right of recourse data, when the unpaid claim amount is received, journal entry data is generated with the debit being the cash account and the amount being the same as the claim amount, and the credit being the allowance for doubtful accounts recovery income account and the amount being the same as the claim amount.

[0010] In addition, in order to solve the above-described problems and achieve the object, a business support program according to the present invention is a business support program that causes a computer of a business support apparatus that supports a business of subrogating and paying a claim amount to a creditor and attempting to recover the unpaid claim amount from a debtor as a right of recourse to function, and causes the computer to function as a claim cancellation data generation unit that generates claim cancellation data including a claim amount of a negative amount for canceling the unpaid claim amount, a right of recourse data generation unit that generates right of recourse data in which the unpaid claim amount is the right of recourse of the company, and a journal entry data generation unit that generates journal entry data with the debit being the cash account and the amount being the same as the claim amount, and the credit being the allowance for doubtful accounts recovery income account and the amount being the same as the claim amount after the generation of the right of recourse data when the unpaid claim amount is received.

Advantages of the Invention

[0011] The present invention can support the journal entry accounting operation for the receipt after the write-off of the uncollectible claim.

Brief Description of the Drawings

[0012]

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[0013] Hereinafter, a business support device according to an embodiment to which the present invention is applied will be described in detail with reference to the drawings. Although it is an example, the business support device according to the embodiment is the business support device 1 of the rent debt guarantee company shown in FIG. 1. The business support device 1 of this rent debt guarantee company collects the rent received from the tenant (debtor) who has a lease contract for real estate and remits this to the landlord. Further, when the rent is not received from the tenant (debtor), debt repayment is performed, the rent is remitted to the landlord on behalf of the debtor, and a business is performed to recover the outstanding claim amount as a recourse claim from the debtor. Note that the present invention is not limited to such an embodiment.

[0014] (Hardware Configuration) That is, as shown in FIG. 1, the business support device 1 according to the embodiment includes a storage 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. As the output device 7, a display unit such as a monitor device (including a household TV), a printing device, or a speaker device corresponds. As the input device 6, in addition to a keyboard device, a mouse device, and a microphone device, a monitor device that realizes a pointing device function in cooperation with the mouse device can be used.

[0015] The communication interface unit 4 is connected to a network 50 such as a wide area network like the Internet or a private network such as a LAN (Local Area Network). Connected to the network 50 are the terminal devices 51 of the bank used by the lessor. Also, connected to the network 50 are the terminal devices 52 of the bank used by the property owner with whom the lessor has a lease contract.

[0016] The business support device 1 of the embodiment withdraws rent from the terminal device 51 of the bank used by the lessor and deposits it into the terminal device 52 of the bank used by the property owner. Also, when the business support device 1 of the embodiment is unable to withdraw rent from the terminal device 51 of the bank used by the lessor (when the rent has not been deposited), it generates reminder data and transmits this to the lessor's terminal device.

[0017] As the storage unit 2, for example, a storage device such as a ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive) can be used. Stored in the storage unit 2 is a business support program that enables journal entry recording for deposits after the write-off of receivables determined to be irrecoverable. Also stored in this storage unit 2 are a journal entry rule master table 11 and a journal entry pattern master table 12.

[0018] As shown in FIG. 2, the journal entry rule master table 11 stores the loss flag information and the journal entry pattern number of the journal entry pattern master table 12 in an associated manner. The loss flag information indicates the likelihood of recovery of the claim data. For claim data with a likelihood of recovery, "0" loss flag information is added, and for claim data with no likelihood of recovery, "1" loss flag information is added.

[0019] In addition, in the example of FIG. 2, for the loss flag information of "0", the journal pattern number "00" in the journal pattern master table 12 described below is referred to, and for the loss flag information of "1", the journal pattern number "01" in the journal pattern master table 12 is referred to.

[0020] As shown in FIG. 3, the journal pattern master table 12 stores the debit account code, account name, credit account code, and account name in association with the journal pattern number. The journal pattern number is the number "00" or "01" set according to each loss flag information in the above-described journal rule master table 11.

[0021] In the example of FIG. 3, for the journal pattern of "00", the debit account code of "800001", the account name of "cash in hand", the credit account code of "800005", and the account name of "deposit" are associated. For the journal pattern of "01", the debit account code of "800001", the account name of "cash in hand", the credit account code of "999999", and the account name of "profit from collection of amortized claims" indicating miscellaneous income are associated.

[0022] (Functional Configuration of Business Support Device) Next, by executing the business support program stored in the storage unit 2, the control unit 3 functions as a billing data generation unit 21, a billing cancellation data generation unit 22, a claim right data generation unit 23, a journal data generation unit 24, a deposit data generation unit 25, a deposit cancellation data generation unit 26, and an output control unit 27 as shown in FIG. 1.

[0023] The billing data generation unit 21 generates billing data including the billing amount corresponding to the rent billed to the debtor. The billing cancellation data generation unit 22 generates billing cancellation data including a negative billing amount for canceling the unbilled billing amount (rent) (see FIG. 10). The claim right data generation unit 23 generates claim right data regarding the unbilled billing amount as the company's claim right (see FIG. 10).

[0024] After generating the claim right data, when the outstanding claim amount is received, the journal entry data generation unit 24 generates journal entry data with the debit being the cash in hand account and the amount being the same as the claim amount, and the credit being the allowance for bad debts collection profit account and the amount being the same as the claim amount (see Fig. 16).

[0025] Also, after generating the claim right data, when the outstanding claim amount is received, the payment data generation unit 25 generates payment data including the received claim amount (see Fig. 14).

[0026] Here, as shown in Fig. 1, the business support device 1 of the embodiment is a business support device for an intermediary (rental debt guarantee company) that mediates rent from a lessee and remits it to the lessor. Therefore, the rent received from the lessee becomes a temporary deposit before being remitted to the lessor.

[0027] Therefore, the payment offset data generation unit 26 generates payment offset data including a payment offset amount equal to the received claim amount. Thereby, the payment data generated by the payment data generation unit 25 can be offset.

[0028] Also, the claim right data generation unit 23 generates claim right data including "claim right classification, which is information indicating whether the claim amount is the company's claim right or the claim right of another company", and "journal entry pattern indicating the account title when the claim amount is the company's claim right (the journal entry pattern with the journal entry pattern number of "01" in Fig. 3), or the journal entry pattern indicating the account title when the claim amount is the claim right of another company (the journal entry pattern with the journal entry pattern number of "00" in Fig. 3) for reading from the storage unit (the journal entry rule master table 11 in Fig. 2 and the journal entry pattern master table 12 in Fig. 3) loss flag information (see Fig. 12)".

[0029] The output control unit 27 controls the output of various data such as the generated claim data, payment data, payment offset data, and journal entry data to the output device 7 at the timing specified by the operator of the business support device 1 of the embodiment. As a result, when the output device 7 is a monitor device, the data specified by the operator is displayed via the monitor device. When the output device 7 is a printing device, the data specified by the operator is printed out via the printing device. When the output device 7 is a storage device, the data specified by the operator is stored in the storage device.

[0030] (Operation of the business support device of the embodiment) Next, the business support device 1 of the embodiment performs "normal payment processing", which is the processing when rent is received from the lessee by the due date, "non-payment processing", which is the processing when rent is not received from the lessee by the due date, and "payment processing for payment against amortization claims".

[0031] Although it is an example, the control unit 3 of the business support device 1 of the embodiment functions as the claim data generation unit 21 to the output control unit 27 based on the business support program stored in the storage unit 2, thereby executing "normal payment processing", "non-payment processing", and "payment processing for payment against amortization claims".

[0032] In this example, the control unit 3 realizes the functions of the claim data generation unit 21 to the output control unit 27 with a software program based on the business support program. However, all or part of the claim data generation unit 21 to the output control unit 27 may be realized by hardware. In any case, the same effects as those described later can be obtained.

[0033] (Normal payment processing) First, the business support device 1 performs normal payment processing according to the flow of each process shown in steps S1 to S4 of FIG. 4.

[0034] In step S1, the billing data generation unit 21 calculates the rent to be billed to the lessor and generates the billing data shown in FIG. 5. Then, this billing data is stored in the billing data storage unit 13. As shown in FIG. 5, the billing data is composed of the billing year and month, the billing number, the item code, the item name, the billing amount, the subrogation classification, the loss flag information, and the account name.

[0035] The "billing year and month" is the year and month when the rent is billed. The "billing number" is a unique billing number for managing billing data on the system, and is automatically numbered by the control unit 3. The "item code" is the code of the expense item handled on the system, and in this example, it is "100001". The "abbreviated item name" is the item name based on the item code, and in this example, it is "rent settlement". The "billing amount" is the amount of rent to be billed to the lessor, and in this example, it is "100,000 yen".

[0036] The "subrogation right classification" is information indicating whether the claim is a claim of the company itself or a claim of another company. This "subrogation right classification" is set to "0: other company" because the rent becomes a deposit when the rent is received on the due date. On the other hand, when the rent is not received and the company makes a subrogation payment to the landlord and becomes a subrogation claim, the "subrogation right classification" is set to "1: company itself".

[0037] The "loss flag information" is information for detecting the journal pattern from the journal pattern master table 12 shown in FIG. 3 via the journal rule master table 11 shown in FIG. 2. It is "0" when the rent is received on the due date, but becomes "1" when the rent is not received and the company makes a subrogation payment to the landlord and becomes a subrogation claim.

[0038] As will be described later, when the rent is received on the due date, based on the "loss flag information" of "0", the journal pattern of the debit account of "cash on hand" and the credit account of "deposit" is detected from the journal pattern master table 12 shown in FIG. 3 via the journal rule master table 11 shown in FIG. 2.

[0039] In addition, when subrogation repayment is made to the landlord and it is regarded as a right of recourse, based on the "loss flag information" in "1", the journal entry pattern of the debit account of "cash on hand" and the credit account of "gain on collection of amortization claim" which is miscellaneous income is detected from the journal entry pattern master table 12 shown in FIG. 3 through the journal entry rule master table 11 shown in FIG. 2.

[0040] The "account name" indicates the name of the tenant's bank account, which is "Taro ○○" in this example.

[0041] Next, in step S2, the deposit data generation unit 25 generates deposit data shown in FIG. 6 based on the rent received from the tenant and stores it in the deposit data storage unit 14. The example in FIG. 6 corresponds to the deposit data for the rent (deposit amount) of "100,000 yen" received by the "EB (Electronic Banking)" deposit method with the deposit date of "November 5, 2023" from the tenant "Taro ○○".

[0042] Here, as described above, since the business support device 1 of the embodiment is a business support device for an intermediary (rental debt guarantee company) that mediates the rent from the tenant and remits it to the landlord, the rent received from the tenant becomes a temporary deposit before remitting it to the landlord. Therefore, the deposit write-off data generation unit 26 generates deposit write-off data including a deposit write-off amount equal to the received deposit amount as shown in FIG. 7 in step S3 and stores it in the deposit write-off data storage unit 15.

[0043] FIG. 7 shows an example in which deposit write-off data of "100,000 yen" for the tenant "Taro ○○" is generated in "November 2023". Thereby, the write-off process of the deposit data corresponding to the temporary deposit generated by the deposit data generation unit 25 can be performed.

[0044] Next, in step S4, the journal data generation unit 24 refers to the journal rule master table 11 shown in FIG. 2 based on the loss flag information of the claim data shown in FIG. 5. In the case of the example in FIG. 5, the loss flag information attached to the claim data is "0". Referring to the journal rule master table 11 shown in FIG. 2 based on this "0" loss flag information, the setting is to refer to the journal pattern corresponding to the journal pattern number "00".

[0045] Therefore, the journal data generation unit 24 refers to the journal pattern number "00" in the journal pattern master table 12 shown in FIG. 3, and detects a journal pattern in which the debit account code is "800001" and the account name is "cash on hand", and the credit account code is "800005" and the account name is "deposit".

[0046] Then, based on the detected journal pattern, as shown in FIG. 8, the journal data generation unit 24 generates journal data with the debit amount of "100,000 yen" with the generation date and month being "November 2023", the debit account code being "800001", and the account name being "cash on hand". Also, the journal data generation unit 24 generates journal data with the credit amount of "100,000 yen" with the credit account code being "800005" and the account name being "deposit". Then, the journal data generation unit 24 stores the generated journal data in the journal data storage unit 16. Thereby, the normal deposit process is completed.

[0047] (Unpaid processing) Next, an explanation of the unpaid processing, which is the processing when the rent is not received from the tenant by the due date, will be given. This unpaid processing is performed according to the processing flow of each of steps S11 to S15 in FIG. 9. First, in step S11, the claim data generation unit 21 calculates the rent to be claimed from the tenant in the same manner as described above, and generates the claim data shown in FIG. 5. Then, this claim data is stored in the claim data storage unit 13.

[0048] Here, in this example, since the rent has not been received from the lessee by the due date, the payment process cannot be performed in step S12, and the process proceeds to step S13.

[0049] In step S13, the claim cancellation data generation unit 22 and the recovery claim data generation unit 23 perform an automatic late payment registration process. Specifically, first, as shown in FIG. 10, the claim cancellation data generation unit 22 generates claim cancellation data for canceling the claim data generated in step S11, and stores this in the claim data storage unit 13.

[0050] The data of "-100,000 yen" which is the data in the second row of FIG. 10 is the claim cancellation data for canceling the claim data generated in step S11 which is the data in the first row.

[0051] Next, since there is no rent received from the lessee by the due date and there is no expectation of recovery, in step S13, as shown in FIG. 10, the recovery claim data generation unit 23 generates recovery claim data considering the unpaid rent as the company's recovery claim, and stores this in the claim data storage unit 13 (automatic late payment registration process). The data in the third row of FIG. 10, with item code "103001", item abbreviation "delinquent rent", recovery right classification "1: company", and claim amount "100,000 yen", is the recovery claim data.

[0052] Next, when there is no expectation of rent recovery (as of January 2024), in step S14, as shown in FIG. 11, the journal entry data generation unit 24 generates journal entry data with the debit account code of the debit side as "900001", account name as "bad debt loss", amount as "100,000 yen", the credit account code of the credit side as "900005", account name as "advance payment", and amount as "100,000 yen", and stores this in the journal entry data storage unit 16 (amortization claim journal entry creation process).

[0053] Next, since the unpaid rent has become the company's claim for compensation, in step S15, as shown in FIG. 12, the claim data loss flag information shown in the third row of FIG. 10 is updated from "0" to "1" (loss flag invoicing process). Thereby, the unpaid processing is completed.

[0054] (Payment process for the repayment claim) As described above, after the repayment claim is generated, rent may be received from the lessor due to the influence of past collection actions, etc. The payment process in this case is performed according to the process flow of each of steps S21 to S23 in FIG. 13.

[0055] That is, as described in the claim data in the third row of FIG. 10, when claim data with the loss flag information updated to "1" is generated, in step S21, the payment data generation unit 25 generates, as shown in FIG. 14, payment data for the rent received from the lessor after the generation of the repayment claim, and stores this in the payment data storage unit 14 (payment process).

[0056] Also, since this payment data is the temporary deposit of the rent debt guarantee company as described above, in step S22, the payment cancellation data generation unit 26 generates, as shown in FIG. 15, payment cancellation data for canceling the payment data of the rent received from the lessor after the generation of the repayment claim, and stores this in the payment cancellation data storage unit 15 (payment cancellation process).

[0057] Next, in step S23, the journal data generation unit 24 refers to the journal rule master table 11 shown in FIG. 2 based on the "1" loss flag information attached to the claim data in the third row of FIG. 10. The journal rule master table 11 shown in FIG. 2 is set to refer to the journal pattern corresponding to the journal pattern number "01" for the "1" loss flag information.

[0058] Therefore, the journal entry data generation unit 24 refers to the journal entry pattern number "01" in the journal entry pattern master table 12 shown in FIG. 3, and detects a journal entry pattern where the debit account code is "800001" and the account name is "cash in bank", and the credit account code is "999999" and the account name is "gain on collection of amortized debt".

[0059] Then, based on the detected journal entry pattern number "01", the journal entry data generation unit 24 refers to the journal entry pattern master table 12 shown in FIG. 3 and detects the "debit account code and account name" and the "credit account code and account name". In the case of the example in FIG. 3, the debit account code is "800001" and the account name is "cash in bank". Also, in the case of the example in FIG. 3, the credit account code is "999999" and the account name is "gain on collection of amortized debt".

[0060] Based on the accounts obtained from the journal entry pattern master table 12 in this way, the journal entry data generation unit 24 generates journal entry data corresponding to the rent received from the lessee after the generation of the amortized debt as shown in FIG. 16, and stores this in the journal entry data storage unit 16. As a result, it is possible to automatically generate and store in the journal entry data storage unit 16 journal entry data corresponding to the deposit after the generation of the amortized debt, where the debit account code is "800001", the account name is "cash in bank", the amount is "100,000 yen", the credit account code is "999999", the account name is "gain on collection of amortized debt", and the amount is "100,000 yen". Thereby, the deposit process for the deposit against the amortized debt is completed.

[0061] (Effects of the Embodiment) As is clear from the above description, when there is a deposit for a claim (a claim that has been amortized as uncollectible) for which the claim loss flag information in the claim data is "1", the business support apparatus 1 according to the embodiment can automatically generate and journalize journal entry data with the accounting item as gain on collection of amortized debt (miscellaneous income). For this reason, it is possible to reduce the operational load of searching for the amortized claims corresponding to the deposit from the database, and it is also possible to significantly reduce the burden on the operator.

[0062] [Contribution to the United Nations Sustainable Development Goals (SDGs)] The present invention can contribute to promoting business efficiency and appropriate business judgment of enterprises, and thus can contribute to the Goals 8 and 9 of the SDGs.

[0063] In addition, the present invention can contribute to reducing waste loss and promoting paperless and digitalization, and thus can contribute to the Goals 12, 13 and 15 of the SDGs.

[0064] In addition, the present invention can contribute to strengthening control and governance, and thus can contribute to the Goal 16 of the SDGs.

[0065] [Other Embodiments] The present invention can be implemented in various different forms within the scope of the technical idea described in the claims even if it is other than the above-described embodiments.

[0066] For example, among the respective processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually. Or, all or part of the processes described as being performed manually may be automatically performed by a known method or the like.

[0067] In addition, regarding the processing procedures, control procedures, specific names, information including parameters such as registered data of each process, search conditions, etc., screen examples, and database configurations shown in the specification or drawings, they can be arbitrarily changed unless otherwise specified.

[0068] In addition, regarding the business support apparatus 1, each illustrated component is a functional concept, and does not necessarily have the physical configuration shown in the drawings. For example, regarding the processing functions provided in the business support apparatus 1, particularly each processing function performed by the control unit 3, all or any part of them may be realized by a program interpreted and executed by the control unit 3 (CPU: Central Processing Unit), or may be realized by hardware using wired logic.

[0069] Note that the program includes non-temporary computer-readable instructions for causing the information processing apparatus to execute the processes described in the embodiments, and is recorded on a non-temporary computer-readable recording medium and mechanically read by the business support apparatus 1 as necessary. That is, a computer program for giving instructions to the control unit 3 (CPU) in cooperation with the OS (Operating System) to perform various processes is recorded in the storage unit 2 such as a ROM or an HDD. This computer program is loaded into the RAM and expanded, and is appropriately executed by the control unit 3.

[0070] Also, the business support program of this business support apparatus 1 may be stored in another server apparatus connected to the business support apparatus 1 via an arbitrary network, and all or part of it may be downloaded and executed as necessary.

[0071] Also, the business support program for executing the processes described in the embodiments may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product.

[0072] Here, as the "recording medium", any "portable physical medium" such as a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical Disk), a DVD (Digital Versatile Disk), and a Blu-ray (registered trademark) Disc can be used.

[0073] In addition, a "program" is a data processing method described in any language or description method, regardless of the form such as source code or binary code.

[0074] Note that the "program" is not necessarily limited to being configured in a single form, and includes those that are distributed as a plurality of modules or libraries and those that achieve their functions in cooperation with a separate program typified by an OS.

[0075] In addition, for the specific configuration, reading procedure, and installation procedure after reading for the recording medium reading unit in the business support apparatus 1 of the embodiment, well-known configurations or procedures can be used.

[0076] The storage unit 2 is a storage means such as a memory device such as a RAM or a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk, and stores various programs, tables, databases, and web page files used for various processes or website provision.

[0077] In addition, the business support apparatus 1 may be configured by a known information processing apparatus such as a personal computer device or a workstation, or may be configured by an information processing apparatus to which an arbitrary peripheral device is connected. Further, the information processing apparatus may be realized by implementing software (including programs or data, etc.) that realizes the processing described in the embodiment.

[0078] Furthermore, the specific forms of dispersion and integration of the apparatus are not limited to those illustrated, and all or part of them can be functionally or physically dispersed or integrated in arbitrary units according to various additions or functional loads. That is, by arbitrarily combining the above-described embodiments, the above-described embodiments may be selectively implemented.

Industrial Applicability

[0079] The present invention is suitable for application to the accounting operations of industries that perform subrogation payment of money in industries such as the rental debt guarantee industry.

Explanation of Symbols

[0080] 1 Business support device 2 Memory unit 3 Control unit 4 Communication interface unit 5 Input / output interface unit 6 Input device 7 Output device 11 Journal rule master table 12 Journal pattern master table 13 Billing data storage unit 14 Deposit data storage unit 15 Deposit offset data storage unit 16 Journal data storage unit 21 Billing data generation unit 22 Billing offset data generation unit 23 Claim right data generation unit 24 Journal data generation unit 25 Deposit data generation unit 26 Deposit offset data generation unit 27 Output control unit

Claims

1. A business support device that, when the claimed amount claimed against a debtor remains unpaid, subrogates and pays the claimed amount to the creditor and seeks to recover the unpaid claimed amount from the debtor as a right of recourse. The device comprises: A claim cancellation data generation unit that generates claim cancellation data including the claimed amount with a negative amount for canceling the unpaid claimed amount; A right of recourse data generation unit that generates right of recourse data considering the unpaid claimed amount as the company's right of recourse; A journal entry data generation unit that, after the generation of the right of recourse data, if the unpaid claimed amount is received, generates journal entry data with the debit being the cash account with an amount equal to the claimed amount and the credit being the debt collection profit account with an amount equal to the claimed amount; A business support device, characterized by comprising the above components.

2. After the generation of the right of recourse data, if the unpaid claimed amount is received, an incoming payment data generation unit that generates incoming payment data including the received claimed amount; And an incoming payment cancellation data generation unit that generates incoming payment cancellation data including an incoming payment cancellation amount equal to the received claimed amount for canceling the generated incoming payment data. The business support device according to claim 1 further comprises these components. The business support device according to claim 1, characterized by the above features.

3. The right of recourse data generation unit generates the right of recourse data including "recourse right classification information indicating whether the claimed amount is the company's right of recourse or the right of another company" and "loss flag information for reading from the storage unit the journal entry pattern indicating the accounting item when the claimed amount is the company's right of recourse or the journal entry pattern indicating the accounting item when the claimed amount is the right of another company". The business support device according to claim 2, characterized by the above features.

4. A business support method for a business support device that, when the claimed amount claimed against a debtor remains unpaid, subrogates and pays the claimed amount to the creditor and seeks to recover the unpaid claimed amount from the debtor as a right of recourse. The method comprises: A claim cancellation data generation step in which a claim cancellation data generation unit generates claim cancellation data including the claimed amount with a negative amount for canceling the unpaid claimed amount; A right of recourse data generation step in which a right of recourse data generation unit generates right of recourse data considering the unpaid claimed amount as the company's right of recourse; When the amount of the claim that has not been received is received after the generation of the subrogation claim data, the journal entry data generation step of generating journal entry data with the debit being the cash account and the amount being the same as the amount of the claim, and the credit being the allowance for bad debts recovery income account and the amount being the same as the amount of the claim, A business support method characterized by comprising the above.

5. A business support program that causes a computer of a business support device to support a business of subrogating the amount of the claim to the creditor and recovering the amount of the claim that has not been received from the debtor as a subrogation claim when the amount of the claim claimed against the debtor has not been received, The computer is caused to function as a claim cancellation data generation unit that generates claim cancellation data including the amount of the claim as a negative amount for canceling the amount of the claim that has not been received, a subrogation claim data generation unit that generates subrogation claim data with the amount of the claim that has not been received as the company's subrogation claim, and when the amount of the claim that has not been received is received after the generation of the subrogation claim data, function as a journal entry data generation unit that generates journal entry data with the debit being the cash account and the amount being the same as the amount of the claim, and the credit being the allowance for bad debts recovery income account and the amount being the same as the amount of the claim, A business support program characterized by the above.

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