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

Abstract

To provide a new function that can automatically post open account entries even when posting journal entries for ordinary transactions without being aware of open account entries, thereby enabling efficient journal entry processing even for users who do not understand the processing of the open account system.SOLUTION: An accounting support apparatus comprises: accepting means that accepts journal entries including specification as to whether a debit occurrence location and a credit occurrence location are each an affiliated store or a head office; and creating means that, on the basis of the journal entries accepted by the accepting means, creates, for each journal entry, two journal entry records consisting of a journal entry record in which the credit account title is set as an account title for open account and a journal entry record in which the debit account title is set as an account title for open account, and stores the created two journal entry records in created journal entry data.SELECTED DRAWING: Figure 1

Description

[Technical Field]

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

[0002] The open account system is a type of accounting and fund management method under a franchise agreement (FC agreement), and is based on the contract that franchisees transfer sales generated through operations to an account designated by the headquarters on a daily basis, while the headquarters advances the franchisees' various expenses, offsets the transferred sales and expenses, and transfers the withdrawals from the headquarters to the franchisees on a set day each month.

[0003] By adopting an open account system, franchisees can transfer sales revenue daily and pay their expenses later, which makes it possible to prevent franchisees from falling behind on payments. Therefore, in convenience stores and other businesses where individuals become franchisees, it has the advantage of being able to do business without problems with franchisees that have relatively low credit ratings. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Patent Publication No. 2021-192225 Summary of the Invention [Problem to be solved by the invention]

[0005] Under the open account system, expense details and open account balances must be notified to affiliated stores in monthly statement statements, and each transaction requires not only accounting entries by headquarters but also by the affiliated store.

[0006] From the headquarters' perspective, open account accounts are "receivables," but from the franchisee's perspective, they are "liabilities." For example, if a 10 million yen loan is given to purchase inventory as opening funds, the open account accounts of both the headquarters and the franchisee will increase, but this will result in an increase in receivables for the headquarters and an increase in liabilities for the franchisee.

[0007] For this reason, in the past, users who fully understood the accounting process under the open account system would enter the accounting entries for headquarters and affiliated stores separately, with open account accounting in mind.

[0008] The object of the present invention is to provide a new function that can automatically record open account entries even when recording normal transaction entries without being aware of open account entries, and that can efficiently perform journal entry processing even for users who do not fully understand the journal entry processing under the open account system. [Means for solving the problem]

[0009] In order to solve the above-mentioned problems and achieve the object, the accounting support device of the present invention is an accounting support device equipped with a control unit, wherein the control unit includes: a reception means for receiving journal entries including a debit account item, a credit account item, and a designation of whether the debit occurrence location and the credit occurrence location are a franchisee affiliated store or a franchisor headquarters, respectively; a journal entry record that, based on the journal entry received by the reception means, if the debit occurrence location and the credit occurrence location designated in the journal entry received by the reception means differ from each other, includes a debit account item of the journal entry received by the reception means as the debit account item, an account item for an open account as the credit account item, and a designation of the debit occurrence location of the journal entry received by the reception means; a creation means for creating two journal entry records consisting of an account item for an open account as a debit account item, and a journal entry record including a credit account item for the debit side of the journal entry accepted by the acceptance means, and a designation of the location where the credit side of the journal entry accepted by the acceptance means occurred, storing the two created journal entry records in created journal entry data, and if the location where the debit side and the credit side specified in the journal entry accepted by the acceptance means occur are the same, creating one journal entry record including, as debit account items, the debit account item and the credit account item of the journal entry accepted by the acceptance means, and a designation of the location where both the debit side and the credit side of the journal entry accepted by the acceptance means occur, and storing the created journal entry record in the created journal entry data.

[0010] Furthermore, the accounting support device according to the present invention is characterized in that the account items for open accounts are consistently fixed.

[0011] In addition, the accounting support device of the present invention is characterized in that the control unit further comprises a settlement means for creating a settlement statement by subtracting the interest amount on the open account balance based on the affiliated store's debt based on the account item for the open account in the journal entry record stored in the created journal entry data from the distribution amount to the affiliated store.

[0012] Furthermore, the accounting support method of the present invention is an accounting support method executed in an accounting support device equipped with a control unit, and includes a reception step executed by the control unit for receiving journal entries including a designation of a debit account item, a credit account item, and a location where the debit and credit are generated, whether the location is a franchisee or a member store, or a franchisor headquarters; and a journal entry record, based on the journal entry received in the reception step, that includes, for each journal entry, if the location where the debit and the location where the credit are generated specified in the journal entry received in the reception step are different from each other, the debit account item of the journal entry received in the reception step as the debit account item, and an account item for an open account as the credit account item, and a designation of the location where the debit is generated for the journal entry received in the reception step. a creation step of creating two journal entry records consisting of an account item for an open account as a debit account item and a journal entry record including, as a credit account item, a credit account item of the journal entry accepted in the acceptance step, and a specification of the location where the credit of the journal entry accepted in the acceptance step occurred, storing the two created journal entry records in created journal entry data, and if the location where the debit and credit specified in the journal entry accepted in the acceptance step occur are the same, creating one journal entry record including, as debit account items, the debit account item and the credit account item of the journal entry accepted in the acceptance step, and a specification of the location where both the debit and credit of the journal entry accepted in the acceptance step occur, and storing the created one journal entry record in the created journal entry data.

[0013] Furthermore, an accounting support program according to the present invention is an accounting support program to be executed by an accounting support device having a control unit, the accounting support program including a reception step in the control unit for receiving journal entries including designation of a debit account item, a credit account item, and a location where the debit and the credit are generated, whether the location is a franchisee or a head office, respectively; and, based on the journal entries received in the reception step, if the location where the debit and the location where the credit are generated specified in the journal entries received in the reception step are different from each other, a journal entry record including a debit account item of the journal entry received in the reception step as the debit account item and an account item for an open account as the credit account item, and a designation of the location where the debit is generated in the journal entry received in the reception step; an accounting support program for executing a creation step of creating two journal entry records consisting of an account item for an open account as a subject, and a journal entry record including, as a credit account item, the debit account item of the journal entry received in the reception step, and a specification of the location where the credit of the journal entry received in the reception step occurred; storing the two created journal entry records in created journal entry data; and, if the location where the debit and credit specified in the journal entry received in the reception step occur are the same, creating one journal entry record including, as debit account items, the debit account item and the credit account item of the journal entry received in the reception step, and a specification of the common location where the debit and credit of the journal entry received in the reception step occur; and storing the created journal entry record in the created journal entry data. [Effects of the Invention]

[0014] According to the present invention, even if a normal transaction is recorded as a journal entry without being aware of the open account journal entry, the open account accounting can be automatically performed, and even a user who does not understand the processing of the open account system can efficiently perform the journal entry processing. [Brief explanation of the drawings]

[0015] [Figure 1]FIG. 1 is a block diagram showing an example of the configuration of a PC 100 according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of received journal data (transaction details) according to an embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of created journal entry data (transaction statement journal entry) according to an embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of open account balance data according to an embodiment. [Figure 5] FIG. 5 is a diagram illustrating an example of a master according to an embodiment. [Figure 6] FIG. 6 is a diagram illustrating an example of a settlement statement according to an embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0016] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0017] [1. Configuration] Here, an example of the configuration of a PC (personal computer) 100 according to this embodiment, including the accounting support device of the present invention, will be described with reference to Figure 1. Note that the configuration of this embodiment is merely an example, and the present invention is not limited to being realized with the configuration of this embodiment. Also, in the following description of the configuration, duplicated explanations may be omitted.

[0018] 1 is a block diagram showing an example of the configuration of a PC 100. The PC 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108, and is communicably connected to a server 200 (such as a Web server) that stores various data (for example, the data stored in the storage unit 106, which may be the data described below) via a network 300 (such as the Internet, an intranet, or a LAN (Local Area Network)).

[0019] The components of the PC 100 are communicably connected via any communication path.

[0020] The PC 100 may be a stationary type such as a desktop personal computer, or may be a portable type such as a notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0021] The control unit 102 is a CPU or the like that performs overall control of the PC 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processes based on these stored programs.

[0022] The control unit 102 conceptually includes a receiving unit 102a, a creating unit 102b, a settlement unit 102c, and the like.

[0023] The reception unit 102a receives journal entries including a debit account item, a credit account item, and a designation of whether the debit and credit occurred at a franchisee or at the franchisor headquarters, respectively. The reception unit 102a stores the received journal entries as journal entries records in the received journal entry data.

[0024] The location of occurrence in the journal entry received by the reception unit 102a may be specified by occurrence location identification information. The occurrence location identification information is information that can identify whether the occurrence location is a franchisee affiliated store or the franchisor headquarters, and can be, for example, an individual code, number, ID, or the like that can identify the occurrence location.

[0025] The journal entries accepted by the reception unit 102a include the account titles of the debit and credit and the location where the debit and credit occurred, as well as the date the journal entry occurred, affiliated store identification information, debit and credit amount information (debit and credit tax rates, debit and credit amounts, debit and credit tax amounts, etc.).

[0026] The journal entry record stored by the reception unit 102a in the received journal entry data includes the account items of the debit and credit, the location where the debit and credit occurred, the date the journal entry occurred, the affiliated store identification information, debit and credit amount information (debit and credit tax rates, the actual amount of the debit and credit, the tax amount of the debit and credit, etc.), as well as received journal entry identification information.

[0027] The received journal identification information may be individually specified in the received journal, or may be individually assigned by the receiving unit 102a when stored in the received journal data of the journal record.

[0028] Naturally, the sum of the debit amount and the debit tax amount, which are paired in the journal entry and journal entry record, is equal to the sum of the credit amount and the credit tax amount.

[0029] The received journal identification information is information that can identify the journal record that the reception unit 102a stores in the received journal data, and can be, for example, an individual code, number, ID, etc. that can identify the journal record that the reception unit 102a stores in the received journal data. The affiliated store identification information is information that can identify the affiliated store, and can be, for example, an individual code, number, ID, name, address, telephone number, etc. that can identify the affiliated store.

[0030] The creating unit 102b creates one or two journal entry records for each journal entry based on the journal entry received by the receiving unit 102a, and stores the created one or two journal entry records in the created journal entry data.

[0031] When the location of the debit and the location of the credit specified in the journal entry accepted by the acceptance unit 102a differ from each other, the creation unit 102b creates two journal entry records: one journal entry record including the debit account item of the journal entry accepted by the acceptance unit 102a as the debit account item, an account item for an open account as the credit account item, and a specification of the location of the debit of the journal entry accepted by the acceptance unit 102a, and the other journal entry record including the account item for the open account as the debit account item, the credit account item of the journal entry accepted by the acceptance unit 102a as the credit account item, and a specification of the location of the credit of the journal entry accepted by the acceptance unit 102a. The creation unit 102b stores the two created journal entry records in the created journal entry data.

[0032] When the location of the debit and the location of the credit specified in the journal entry accepted by the acceptance unit 102a are the same, the creation unit 102b creates one journal entry record that includes the debit account item and the credit account item of the journal entry accepted by the acceptance unit 102a as the debit account item, as well as the specification of the location of the common occurrence of the debit and credit of the journal entry accepted by the acceptance unit 102a. The creation unit 102b stores the created one journal entry record in the created journal entry data.

[0033] The journal entry record created by the creation unit 102b includes, in addition to the designation of the debit and credit account items and the location of occurrence, the received journal entry identification information, the created journal entry identification information, the journal entry occurrence date, the affiliated store identification information, and debit and credit amount information (debit and credit tax rates, debit and credit amounts, debit and credit tax amounts, etc.).

[0034] The accepted journal entry identification information included in the journal entry record created by the creation unit 102b is the same as the accepted journal entry identification information of the corresponding journal entry record that the reception unit 102a stores in the accepted journal entry data based on the corresponding journal entry, and the journal entry record created by the creation unit 102b and the journal entry record that the reception unit 102a stores in the accepted journal entry data are linked by the accepted journal entry identification information.

[0035] The created journal identification information is information that can identify the journal record created by the creating unit 102b, and can be, for example, an individual code, number, ID, or the like that can identify the journal record created by the creating unit 102b.

[0036] The account items for open accounts used in the journal records created by the creation unit 102b are designated in advance and are consistently fixed.

[0037] The settlement unit 102c creates a settlement statement by subtracting the interest amount on the open account balance, which is based on the member store's debt based on the account item for the open account in the journal entry record stored in the created journal entry data, from the distribution amount to the member store. The settlement unit 102c creates a settlement statement, for example, monthly. The settlement statement created by the settlement unit 102c is, for example, closed at the end of the month.

[0038] The settlement statement prepared by the settlement unit 102c includes settlement amount information such as the affiliated store's sales amount; the gross profit on the affiliated store's sales amount; the headquarters' royalty amount on the affiliated store's gross profit amount; operating expenses (advertising and promotion expenses, sales promotion expenses, utility bills, etc.); interest on the open account balance; the affiliated store's operating profit obtained by deducting the royalty amount, operating expenses, interest on the open account balance, etc. from the gross profit amount; the open account balance allocation, and the amount distributed to the affiliated store obtained by deducting the open account balance allocation from the affiliated store's operating profit.

[0039] The settlement amount information of the settlement statement created by the settlement unit 102c is pre-registered in the settlement statement display linking master. The interest amount on the open account balance is based on the interest rate registered in the interest rate master. The headquarters' royalty amount on the affiliated store's gross profit is based on the royalty rate for each affiliated store registered in the royalty rate master. The open account balance allocation amount is calculated by multiplying the operating profit by the open account balance allocation rate for each affiliated store registered in the open account balance allocation rate master.

[0040] The settlement statement created by the settlement unit 102c further includes other information such as the settlement year / month, affiliated store identification information such as the affiliated store name, open account balance, interest rate on the open account balance, etc. The open account balance is based on the open account balance at the end of the month preceding the settlement year / month stored in the open account balance data.

[0041] The communication interface unit 104 communicably connects the PC 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line.

[0042] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0043] The storage unit 106 conceptually includes a received journal data storage unit 106a, a prepared journal data storage unit 106b, an open account balance data storage unit 106c, a master storage unit 106d, and the like.

[0044] The received journal data storage unit 106a stores received journal data. The prepared journal data storage unit 106b stores prepared journal data. The open account balance data storage unit 106c stores open account balance data.

[0045] The master storage unit 106d stores various masters such as a statement display linking master, an interest rate master, a royalty rate master, and an open account balance allocation rate master.

[0046] An input device 400 and an output device 500 are connected to the input / output interface unit 108. The output device 400 includes display devices such as a display or projector, audio devices such as speakers, printing devices such as printers, as well as devices that allow downloading in data file format. The data file format may be a file format known in the art, such as PDF, CSV, document file, spreadsheet file, or text file. The input device 500 may include a keyboard, mouse, microphone, or a monitor that functions as a pointing device in cooperation with a mouse.

[0047] [2. Specific Examples] Hereinafter, the acceptance of journalization by the accepting unit 102a, the creation and storage of journalization records by the creating unit 102b, and the creation of settlement statements by the settlement unit 102c according to this embodiment will be described using specific examples with reference to FIGS.

[0048] FIG. 2 is a diagram showing received journal data (transaction details) 20 in this specific example. As shown in FIG. 2, received journal data (transaction details) 20 in this specific example stores journal records consisting of a transaction detail number (received journal entry identification information), transaction detail line number, occurrence date (journal entry occurrence date), debit company (location of debit), debit department (debit affiliated store identification information), debit item (debit account item), debit amount information (debit tax rate, debit amount, debit tax amount), credit company (location of credit), credit department (credit affiliated store identification information), credit item (credit account item), and credit amount information (credit tax rate, credit amount, credit tax amount), for each transaction detail number (received journal entry identification information). In FIG. 2, only journal entries 2a to 2d are displayed as journal entries, and journal entries other than journal entries 2a to 2d are omitted. The codes used for the debit company and credit company in the receipt journal data (transaction details) 20 in Figure 2 are occurrence location identification information, with code "10" indicating the headquarters and code "20" indicating the affiliated store.

[0049] Figure 3 is a diagram showing prepared journal entry data (transaction statement journal entry) 30 in this specific example. As shown in Figure 3, prepared journal entry data (transaction statement journal entry) 30 in this specific example has journal entry records stored for each transaction statement journal entry number (accepted journal entry identification information), transaction statement line number, transaction statement journal entry number (prepared journal entry identification information), transaction statement journal entry line number, occurrence date (journal entry occurrence date), company (occurrence location), debit department (debit affiliated store identification information), debit item (debit account item), debit amount information (debit tax rate, debit main amount, debit tax amount), credit department (credit affiliated store identification information), credit item (credit account item), and credit amount information (credit tax rate, credit main amount, credit tax amount), sorted by transaction statement journal entry number (prepared journal entry identification information). In Figure 3, only journal entry records 3a to 3g are displayed as journal entry records, and journal entry records other than journal entry records 3a to 3g are omitted. The codes used by the company in the created journal entry data (transaction detail journal entry) 30 in Figure 3 are occurrence location identification information, with code "10" indicating the headquarters and code "20" indicating an affiliated store.

[0050] Figure 4 is a diagram showing open account balance data 40 in this specific example. As shown in Figure 4, the open account balance data 40 in this specific example is stored by target year and month and by store (member store identification information), with open account balance records 4a consisting of the target year and month, store (member store identification information), and open account balance. In Figure 4, only open account balance record 4a is displayed as the open account balance record, and open account balance records other than open account balance record 4a are omitted.

[0051] Fig. 5 is a diagram showing various masters in this specific example. Fig. 5 shows the masters as settlement statement display linking master 5A, interest rate master 5B, royalty rate master 5C, and open account balance allocation rate master 5D.

[0052] As shown in FIG. 5, the statement display linking master 5A in this specific example stores master records 5Aa to 5Al, each of which includes a statement item, a statement item name, and an account title, for each statement item.

[0053] In this specific example, the interest rate master 5B stores master records 5Ba consisting of open account items and open account annual interest rates (interest rates on open account balances) for each open account item, as shown in Fig. 5. In the interest rate master 5B in Fig. 5, only the master record 5Ba is displayed as a master record, and master records other than the master record 5Ba are omitted.

[0054] In the royalty rate master 5C in this example, master records 5Ca consisting of stores and royalty rates are stored for each store, as shown in Fig. 5. In the royalty rate master 5C in Fig. 5, only the master record 5Ca is displayed as the master record, and master records other than the master record 5Ca are omitted.

[0055] In this specific example, the open account balance allocation rate master 5D is stored by store, consisting of the store and the open account balance allocation rate, as shown in Figure 5. In the open account balance allocation rate master 5D in Figure 5, only master record 5Da is displayed as the master record, and master records other than master record 5Da are omitted.

[0056] Figure 6 is a diagram showing a settlement statement 60 in this specific example. As shown in Figure 6, the settlement statement 60 in this specific example includes the settlement year and month, the name of the affiliated store (affiliated store identification information), the open account balance at the end of the previous month, the open account annual interest rate (interest rate on the open account balance), an item display column, and a corresponding amount display column.

[0057] On October 1, 2023, the user inputs journal entry information (hereinafter referred to as "journal entry information A") via the input device 400 of the PC 100, consisting of the date of occurrence (date of journal entry) "2023 / 10 / 1", the debit company (location of debit occurrence) "10 (headquarters)", the debit department (debit affiliated store identification information) "Kyobashi store", the debit item (debit account item) "current deposit", the debit amount information (debit tax rate "0", debit net amount "110,000", debit tax amount "0"), the credit company (location of credit occurrence) "20 (affiliated store)", the credit department (credit affiliated store identification information) "Kyobashi store", the credit item (credit account item) "sales", and the credit amount information (credit tax rate "10", credit net amount "100,000", credit tax amount "10,000"). The accepting unit 102a accepts the input journal information A as a journal.

[0058] The reception unit 102a automatically assigns a transaction detail number (accepted journal entry identification information) "T0001" and a transaction detail line number "1" to the journal entry information A received as a journal entry, and stores the journal entry information A as a journal entry record 2a in the received journal entry data 20, as shown in Figure 2. The transaction detail line number is a number assigned in order to journal entries with the same affiliated store identification information.

[0059] After the receiving unit 102a receives journal entry information A as a journal entry, the creation unit 102b determines that the debit company (location where the debit occurred) "10 (headquarters)" and the credit company (location where the credit occurred) "20 (affiliated store)" specified in the journal entry information A are different from each other.

[0060] Based on the determination, the creating unit 102b creates two pieces of journal entry information from the journal entry information A accepted as a journal entry by the accepting unit 102a, and stores them in the created journal entry data 30 as two journal entry records.

[0061] Specifically, the creation unit 102b replaces the debit company (location where the debit occurred) "10 (headquarters)" and the credit company (location where the credit occurred) "20 (affiliated store)" in the journal entry information A with the company (location where the credit occurred) "10 (headquarters)", and further changes the credit item (credit account item) on the credit side opposite the replaced debit side from "sales" to "open account", and creates journal entry information (hereinafter referred to as "journal entry information α1") that is identical to journal entry information A, except for changing the corresponding credit amount information to a credit tax rate of "0" (credit tax rate "0", credit amount "110,000", credit tax amount "0") so that the sum of the credit amount and credit tax amount is the same before and after the change. The creation unit 102b automatically assigns a transaction detail journal entry number (created journal entry identification information) "TS0001" and a transaction detail journal entry line number "1" to the created journal entry information α1, and stores the journal entry information α1 in the created journal entry data 30 as a journal entry record 3a, as shown in Figure 3.

[0062] At the same time as creating journal information α1, the creation unit 102b replaces the debit company (location of debit occurrence) "10 (headquarters)" and the credit company (location of credit occurrence) "20 (affiliated store)" in journal information A with company (location of occurrence) "20 (affiliated store)", opposite to journal information α1, and further changes the debit item (debit account item) on the debit side opposite to the credit side, which is the replaced location of occurrence, from "current deposit" to "open account", opposite to journal information α1, and creates journal information (hereinafter referred to as "journal information α2") that is identical to journal information A, except for changing the corresponding debit amount information to a debit tax rate of "0" (debit tax rate "0", debit amount "110,000", debit tax amount "0") so that the sum of the debit amount and debit tax amount is the same before and after the change. The creation unit 102b automatically assigns the transaction detail journal entry number (created journal entry identification information) "TS0002" and the transaction detail journal entry line number "1" to the created journal entry information α2, and stores the journal entry information α2 in the created journal entry data 30 as a journal entry record 3b, as shown in Figure 3.

[0063] As a result, two journal entries corresponding to journal entry information A are created: journal entry information α1, in which the credit item is set to "open account," and journal entry information α2, in which the debit item is set to "open account," and these are stored in the created journal entry data 30 as two journal entry records 3a and 3b.

[0064] On October 2, 2023, the user inputs journal entry information (hereinafter referred to as "journal entry information B") via the input device 400 of the PC 100, consisting of the date of occurrence (date of journal entry) "2023 / 10 / 2", the debit company (location of debit occurrence) "10 (headquarters)", the debit department (debit affiliated store identification information) "Kyobashi store", the debit item (debit account item) "current deposit", the debit amount information (debit tax rate "0", debit net amount "220,000", debit tax amount "0"), the credit company (location of credit occurrence) "20 (affiliated store)", the credit department (credit affiliated store identification information) "Kyobashi store", the credit item (credit account item) "sales", and the credit amount information (credit tax rate "10", credit net amount "200,000", credit tax amount "20,000"). The accepting unit 102a accepts the input journal information B as a journal.

[0065] The reception unit 102a automatically assigns a transaction detail number (accepted journal entry identification information) "T0002" and a transaction detail line number "2" to the journal entry information B accepted as a journal entry, and stores the journal entry information B as a journal entry record 2b in the accepted journal entry data 20, as shown in Figure 2.

[0066] After the receiving unit 102a receives journal entry information B as a journal entry, the creation unit 102b determines that the debit company (location where the debit occurred) "10 (headquarters)" and the credit company (location where the credit occurred) "20 (affiliated store)" specified in the journal entry information B are different from each other.

[0067] Based on the determination, the creating unit 102b creates two pieces of journal entry information from the journal entry information B accepted as a journal entry by the accepting unit 102a, and stores them in the created journal entry data 30 as two journal entry records.

[0068] Specifically, the creation unit 102b replaces the debit company (location where the debit occurred) "10 (headquarters)" and the credit company (location where the credit occurred) "20 (affiliated store)" in journal entry information B with company (location where the credit occurred) "10 (headquarters)", and further changes the credit item (credit account item) on the credit side opposite the replaced debit side from "sales" to "open account", and creates journal entry information (hereinafter referred to as "journal entry information β1") that is identical to journal entry information B, except for changing the corresponding credit amount information to a credit tax rate of "0" (credit tax rate "0", credit amount "220,000", credit tax amount "0") so that the sum of the credit amount and credit tax amount is the same before and after the change. The creation unit 102b automatically assigns a transaction detail journal entry number (created journal entry identification information) "TS0003" and a transaction detail journal entry line number "1" to the created journal entry information β1, and stores the journal entry information β1 in the created journal entry data 30 as a journal entry record 3c, as shown in Figure 3.

[0069] At the same time as creating journal information β1, the creation unit 102b replaces the debit company (location of debit occurrence) "10 (headquarters)" and the credit company (location of credit occurrence) "20 (affiliated store)" in journal information B with company (location of occurrence) "20 (affiliated store)", opposite to journal information β1, and further, opposite to journal information β1, changes the debit item (debit account item) on the debit side opposite to the credit side, which is the replaced location of occurrence, from "current deposit" to "open account", and creates journal information (hereinafter referred to as "journal information β2") that is identical to journal information B, except for changing the corresponding debit amount information to a debit tax rate of "0" (debit tax rate "0", debit amount "220,000", debit tax amount "0") so that the sum of the debit amount and debit tax amount is the same before and after the change. The creation unit 102b automatically assigns the transaction detail journal entry number (created journal entry identification information) "TS0004" and the transaction detail journal entry line number "1" to the created journal entry information β2, and stores the journal entry information β2 as a journal entry record 3d in the created journal entry data 30, as shown in Figure 3.

[0070] As a result, two journal entries corresponding to journal entry information B are created: journal entry information β1 in which the credit item is set to "open account" and journal entry information β2 in which the debit item is set to "open account," and these are stored in the created journal entry data 30 as two journal entry records 3c and 3d.

[0071] On October 3, 2023, the user inputs journal entry information (hereinafter referred to as "journal entry information C") via the input device 400 of the PC 100, consisting of the date of occurrence (date of journal entry) "2023 / 10 / 3", the debit company (location of debit occurrence) "20 (affiliated store)", the debit department (debit affiliated store identification information) "Kyobashi store", the debit item (debit account item) "advertising expenses", the debit amount information (debit tax rate "10", debit net amount "80,000", debit tax amount "8,000"), the credit company (location of credit occurrence) "10 (headquarters)", the credit department (debit affiliated store identification information) "Kyobashi store", the credit item (credit account item) "accounts payable", and the credit amount information (credit tax rate "0", credit net amount "88,000", credit tax amount "0"). The accepting unit 102a accepts the input journalization information C as a journalization.

[0072] The reception unit 102a automatically assigns a transaction detail number (accepted journal entry identification information) "T0003" and a transaction detail line number "3" to the journal entry information C accepted as a journal entry, and stores the journal entry information C as a journal entry record 2c in the accepted journal entry data 20, as shown in Figure 2.

[0073] After the receiving unit 102a receives the journal entry information C as a journal entry, the creation unit 102b determines that the debit company (location where the debit occurred) "20 (affiliated store)" and the credit company (location where the credit occurred) "10 (headquarters)" specified in the journal entry information C are different from each other.

[0074] Based on the determination, the creating unit 102b creates two pieces of journal entry information from the journal entry information C accepted as a journal entry by the accepting unit 102a, and stores them in the created journal entry data 30 as two journal entry records.

[0075] Specifically, the creation unit 102b replaces the debit company (location where the debit occurred) "20 (affiliated store)" and the credit company (location where the credit occurred) "10 (headquarters)" in the journal entry information C with the company (location where the credit occurred) "10 (headquarters)", and further changes the debit item (debit item of the debit) on the debit side opposite the credit side, which is the replaced location, from "advertising expenses" to "open account", and creates journal entry information (hereinafter referred to as "journal entry information γ1") that is identical to journal entry information C, except for changing the corresponding debit amount information to a credit tax rate of "0" (credit tax rate "0", credit amount "88,000", credit tax amount "0") so that the sum of the debit amount and the debit tax amount is the same before and after the change. The creation unit 102b automatically assigns a transaction detail journal entry number (created journal entry identification information) "TS0005" and a transaction detail journal entry line number "1" to the created journal entry information γ1, and stores the journal entry information γ1 as a journal entry record 3e in the created journal entry data 30, as shown in Figure 3.

[0076] At the same time as creating the journal information γ1, the creation unit 102b replaces the debit company (location of debit occurrence) "20 (affiliated store)" and the credit company (location of credit occurrence) "10 (headquarters)" in the journal information C with the company (location of occurrence) "20 (affiliated store)", opposite to the journal information γ1, and further In contrast to journal information γ1, the credit item (credit account item) on the credit side opposite to the debit where the replacement occurred is changed from "accounts payable" to "open account," and the corresponding credit amount information is changed to a credit tax rate of "0" (credit tax rate "0," credit amount "88,000," credit tax amount "0") so that the sum of the credit amount and credit tax amount is the same before and after the change, but other than this, journal information (hereinafter referred to as "journal information γ2") is created that is identical to journal information C. The creation unit 102b automatically assigns a transaction detail journal number (created journal identification information) "TS0006" and a transaction detail journal line number "1" to the created journal information γ2, and stores the journal information γ2 in the created journal data 30 as a journal record 3f, as shown in Figure 3.

[0077] As a result, two journal entries corresponding to journal entry information C are created: journal entry information γ1 in which the debit item is set to "open account" and journal entry information γ2 in which the credit item is set to "open account," and these are stored in the created journal entry data 30 as two journal entry records 3e and 3f.

[0078] On October 3, 2023, the same day as the entry of journal entry information C, the user enters journal entry information (hereinafter referred to as "journal entry information D") via the input device 400 of the PC 100, consisting of the date of occurrence (journal entry occurrence date) "2023 / 10 / 3", debit company (location of debit occurrence) "10 (headquarters)", debit department (debit franchisee identification information) "Asakusa store", debit item (debit account item) "advertising expenses", debit amount information (debit tax rate "10", debit total amount "90,000", debit tax amount "9,000"), credit company (location of credit occurrence) "10 (headquarters)", credit department (debit franchisee identification information) "Asakusa store", credit item (credit account item) "accounts payable", and credit amount information (credit tax rate "0", credit total amount "99,000", credit tax amount "0"). The accepting unit 102a accepts the input journal information D as a journal.

[0079] The reception unit 102a automatically assigns a transaction detail number (accepted journal entry identification information) "T0004" and a transaction detail line number "1" to the journal entry information D accepted as a journal entry, and stores the journal entry information D as a journal entry record 2d in the accepted journal entry data 20, as shown in Figure 2.

[0080] After the receiving unit 102a receives journal entry information D as a journal entry, the creation unit 102b determines that the debit company (location where the debit occurred) "10 (headquarters)" and the credit company (location where the credit occurred) "10 (headquarters)" specified in the journal entry information D are the same.

[0081] Based on the determination, the creating unit 102b creates one piece of journal entry information from the journal entry information D accepted as a journal entry by the accepting unit 102a, and stores it in the created journal entry data 30 as one journal entry record.

[0082] Specifically, the creation unit 102b creates journal information (hereinafter referred to as "journal information δ") that is identical to journal information D, except that the debit company (location of debit occurrence) "10 (headquarters)" and the credit company (location of credit occurrence) "10 (headquarters)" in journal information D are replaced with company (location of occurrence) "10 (headquarters)". The creation unit 102b automatically assigns a transaction detail journal number (created journal identification information) "TS0007" and a transaction detail journal line number "1" to the created journal information δ, and stores the journal information δ in the created journal data 30 as a journal record 3g, as shown in Figure 3.

[0083] As a result, one piece of journal information δ is created from the journal entry corresponding to the journal information D, and is stored in the created journal data 30 as one journal record 3g.

[0084] On November 1, 2023, the settlement unit 102c creates a settlement statement with the settlement year and month set to "October 2023" as shown in Fig. 6. Below, we will specifically explain the settlement statement for the settlement year and month "October 2023" created by the settlement unit 102c for the affiliated store "Kyobashi store."

[0085] As shown in Figure 6, the settlement unit 102c sets the open account balance at the end of the previous month in the settlement statement to be created to the open account balance of "8,000,000" in the open account balance record 4a for September 2023, the month before settlement, in the open account balance data 40 shown in Figure 4.

[0086] As shown in Figure 6, the settlement unit 102c sets the open account annual interest rate (interest rate on the open account balance) in the settlement statement to be created to the open account annual interest rate of "2.5%" in the master record 5Ba whose account item is "open account" in the interest rate master 5B shown in Figure 5.

[0087] As shown in Figure 6, the settlement unit 102c sets the items in the item display column of the settlement statement to be created as "A Sales revenue," "B Gross profit," "C Royalties," "D Affiliated store distribution," "E Total operating expenses ("1 Advertising expenses," "2 Sales promotion expenses," "3 Utility expenses")," "F Open account interest rate," "G Operating profit," "H Open account balance allocation," and "I Net distribution" based on the settlement statement items and settlement statement item names of the master records 5Aa to 5Al of the settlement statement display linking master 5A shown in Figure 5, and displays the amount display column for these items based on the account items and amounts of the journal entry record whose occurrence date is the settlement year and month period "October 2023" stored in the created journal entry data (transaction detail journal entry) 30 of Figure 3, and the account items of the master records 5Aa to 5Al of the settlement statement display linking master 5A shown in Figure 5.

[0088] That is, based on the account item and amount of the journal entry records stored in the created journal entry data (transaction detail journal entry) 30, whose occurrence date is in the settlement year and month period "October 2023", the amount "10,000,000" is displayed for the item "A Sales Amount", and the amount "3,000,000" is displayed as the gross profit amount for sales for the item "B Gross Profit Amount".

[0089] Additionally, for the item "C Royalty", the royalty displayed is the amount "1,800,000" obtained by multiplying the gross profit amount by the royalty rate "60%" in the master record 5Ca for the store "Kyobashi Store" in the royalty rate master 5C shown in FIG. 5 (3,000,000 x 60%).

[0090] Additionally, for the item "D. Affiliate Distribution Fee," the amount "1,200,000" obtained by subtracting royalties from gross profit is displayed as the affiliate distribution fee (3,000,000 - 1,800,000).

[0091] Additionally, for the item "E Total operating expenses ("1 Advertising expenses," "2 Sales promotion expenses," "3 Utility expenses")," the amounts "10,000," "120,000," and "50,000" corresponding to the account items "Advertising expenses," "Sales promotion expenses," and "Utility expenses" in the journal entry record stored in the created journal entry data (transaction detail journal entry) 30 in Figure 3 are displayed as advertising expenses, sales promotion expenses, and utility expenses, and the sum of these, "180,000," is displayed as the total operating expenses (10,000 + 120,000 + 50,000).

[0092] Additionally, for the item "F Open Account Interest Rate," the open account interest rate will be displayed as "16,667," calculated by multiplying the open account balance at the end of the previous month (8,000,000), which is the same as that displayed at the top of the settlement statement, by the interest rate calculated by dividing the open account annual interest rate by 2.5% (monthly) (8,000,000 x 2.5% ÷ 12 months).

[0093] Additionally, for the item "G Operating Profit," the operating profit is displayed as "1,003,333," which is the amount obtained by subtracting total operating expenses and open account interest from franchisee distributions (1,200,000 - 180,000 - 16,667).

[0094] In addition, for the item "H Open Account Balance Allocation Amount," the amount "100,333" is displayed as the open account balance allocation amount, which is the amount obtained by multiplying the operating profit by the open account balance allocation rate "10%" of the master record 5Da for the account item "Kyobashi Store" in the open account balance allocation rate master 5D shown in Figure 5 (1,003,333 x 10%).

[0095] In addition, for the item "I Net Distributions," the net distributions are displayed as "903,000," which is the amount obtained by subtracting the open account balance allocation from the operating profit (1,003,333 - 100,333).

[0096] As explained above, according to the present invention, even if an ordinary transaction is recorded without being aware of open account journalization, open account accounting can be automatically performed, and even a user who does not understand the processing of the open account system can efficiently perform journalization processing.

[0097] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0098] 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.

[0099] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0100] 4. Other Embodiments Although the embodiments of the present invention have been described above, the present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept described in the claims.

[0101] For example, among the processes described in the above-mentioned embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0102] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in the above documents and drawings can be changed as desired unless otherwise specified.

[0103] Furthermore, with regard to the PC 100, the components shown in the drawings are functional concepts, and do not necessarily have to be physically configured as shown in the drawings.

[0104] For example, all or any part of the processing functions of each device constituting PC 100, particularly the processing functions performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by each device as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. The computer program is executed by being loaded into RAM and works with the CPU to form the control unit.

[0105] This computer program may also be stored in an application program server connected to the PC 100 via any network, and all or part of it may be downloaded as needed.

[0106] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium, or may be configured as a program first product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0107] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. 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, can use well-known configurations and procedures.

[0108] The various databases 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 used for various processes and providing websites.

[0109] The PC 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The PC 100 may be realized by installing software (including programs, data, etc.) that causes the PC 100 to perform the processes described in this embodiment.

[0110] 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 configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0111] The present invention is useful for the management operations of the headquarters, which is the franchisor that manages franchisee stores. [Explanation of symbols]

[0112] 100 PC 102 Control section 102a Reception 102b Creation Department 102c Clearing Department 104 Communication interface unit 106 Storage section 106a Receipt journal data storage unit 106b Journal entry data storage unit 106c Open account balance data storage section 106d Master storage unit 108 Input / Output Interface Section 200 servers 300 Network 400 Input Device 500 output devices

Claims

1. An accounting support device including a control unit, The control unit a receiving means for receiving journal entries including designation of whether the debit account title, the credit account title, and the location of the debit and the location of the credit are the franchisee or the headquarters, respectively; Based on the journalization accepted by the accepting means, for each journalization, If the location of debit and the location of credit specified in the journal entry accepted by the acceptance means are different from each other, two journal entry records are created, consisting of a journal entry record including the debit account item of the journal entry accepted by the acceptance means as the debit account item, an account item for an open account as the credit account item, and a specification of the location of debit of the journal entry accepted by the acceptance means, and a journal entry record including the account item for an open account as the debit account item, and the credit account item of the journal entry accepted by the acceptance means as the credit account item, and a specification of the location of credit of the journal entry accepted by the acceptance means, and the two created journal entry records are stored in the created journal entry data, and a creation means for creating, when the location of the debit and the location of the credit specified in the journal entry received by the reception means are the same, one journal entry record including the debit account item and the credit account item of the journal entry received by the reception means as the debit account item, and the specification of the common location of the debit and the credit of the journal entry received by the reception means, and storing the created journal entry record in created journal entry data. An accounting support device characterized by:

2. 2. The accounting support device according to claim 1, wherein the account headings for open accounts are consistently fixed.

3. The control unit The system further includes a settlement means for creating a settlement statement by subtracting the interest amount for the open account balance based on the member store's debt based on the account item for the open account in the journal entry record stored in the created journal entry data from the distribution amount to the member store.

2. The accounting support device according to claim 1.

4. A accounting support method executed in an accounting support device having a control unit, Executed by the control unit, a receiving step of receiving journal entries including designation of whether the debit account title, the credit account title, and the location of the debit and the location of the credit are the franchisee or the headquarters, respectively; Based on the journal entry accepted in the accepting step, for each journal entry, If the location of debit and the location of credit specified in the journal entry accepted in the acceptance step are different from each other, two journal entry records are created, consisting of a journal entry record including the debit account item of the journal entry accepted in the acceptance step as the debit account item, an account item for an open account as the credit account item, and a specification of the location of debit of the journal entry accepted in the acceptance step, and a journal entry record including the account item for an open account as the debit account item, and the credit account item of the journal entry accepted in the acceptance step as the credit account item, and a specification of the location of credit of the journal entry accepted in the acceptance step, and the two created journal entry records are stored in the created journal entry data, a creation step of creating one journal entry record including, when the location of debit and the location of credit specified in the journal entry accepted in the acceptance step are the same, the debit account item and the credit account item of the journal entry accepted in the acceptance step as debit account items, and the specification of the common location of occurrence of the debit and credit of the journal entry accepted in the acceptance step, and storing the created journal entry record in created journal entry data. An accounting support method characterized by:

5. An accounting support program to be executed by an accounting support device having a control unit, The control unit a receiving step of receiving journal entries including designation of whether the debit account title, the credit account title, and the location of the debit and the location of the credit are the franchisee or the headquarters, respectively; Based on the journal entry accepted in the accepting step, for each journal entry, If the location of debit and the location of credit specified in the journal entry accepted in the acceptance step are different from each other, two journal entry records are created, consisting of a journal entry record including the debit account item of the journal entry accepted in the acceptance step as the debit account item, an account item for an open account as the credit account item, and a specification of the location of debit of the journal entry accepted in the acceptance step, and a journal entry record including the account item for an open account as the debit account item, and the credit account item of the journal entry accepted in the acceptance step as the credit account item, and a specification of the location of credit of the journal entry accepted in the acceptance step, and the two created journal entry records are stored in the created journal entry data, a creating step of creating one journal entry record including, when the location of the debit and the location of the credit specified in the journal entry accepted in the accepting step are the same, the debit account item and the credit account item of the journal entry accepted in the accepting step as the debit account item, and the specification of the common location of the debit and the credit of the journal entry accepted in the accepting step, and storing the created journal entry record in created journal entry data; Accounting support program to help you execute.

Images